What is the role of state governments in the imposition of taxes?
The role of state governments in the imposition of taxes is that they may impose or authorize the imposition of certain taxes as mentioned in clause (1), but any such law must have the assent of the President after being reserved for his consideration. Additionally, if the law provides for the fixation of tax rates and incidents by rules or orders made under the law, it must also obtain the previous consent of the President to make any such rule or order.