Amended in Senate January 6, 2014

Amended in Senate April 23, 2013

Amended in Senate April 11, 2013

Senate BillNo. 808


Introduced by Senator De León

February 22, 2013


An act to amendbegin delete Section 6357.5 of, and to add Section 6357.6 to, the Revenue and Taxation Codeend deletebegin insert Sections 11106, 16520, 23910, and 28230 of, and to add Chapter 3 (commencing with Section 29180) to Division 7 of Title 4 of Part 6 of, the Penal Codeend insert, relating tobegin delete taxation, to take effect immediately, tax levyend deletebegin insert firearmsend insert.

LEGISLATIVE COUNSEL’S DIGEST

SB 808, as amended, De León. begin deleteSales and use taxes: air common carrier: employing Medi-Cal recipients. end deletebegin insertFirearms: identifying information.end insert

begin insert

Existing law authorizes the Department of Justice to assign a distinguishing number or mark of identification to any firearm whenever the firearm lacks a manufacturer’s number or other mark of identification, or whenever the manufacturer’s number or other mark of identification or distinguishing number or mark assigned by the department has been destroyed or obliterated.

end insert
begin insert

This bill would require a person who makes or assembles a firearm to first apply to the department for a unique serial number or other identifying mark, as provided. The bill would make a violation of these provisions a misdemeanor. By creating a new crime, this bill would impose a state-mandated local program.

end insert
begin insert

The bill would require the department to issue a serial number or other identifying mark to an applicant meeting specified criteria and would allow the department to charge a fee to recover its costs.

end insert
begin insert

The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement.

end insert
begin insert

This bill would provide that no reimbursement is required by this act for a specified reason.

end insert
begin delete

Existing sales and use tax laws impose a tax on retailers measured by the gross receipts from the sale of tangible personal property sold at retail in this state, or on the storage, use, or other consumption in this state of tangible personal property purchased from a retailer for storage, use, or other consumption in this state. The Sales and Use Tax Law provides various exemptions from those taxes, including an exemption for the gross receipts from the sale of, and the storage, use, or other consumption of, fuel and petroleum products sold to an air common carrier for immediate consumption or shipment use in the conduct of its business as an air common carrier on an international flight.

end delete
begin delete

This bill would exclude from the exemption the sale of fuel and petroleum products to an air common carrier during a calendar year following a year in which the air common carrier fails to send specified information to the State Board of Equalization, or a year in which the State Board of Equalization provides notification that the air common carrier employs people enrolled in Medi-Cal or a contractor or subcontractor of the air common carrier employs people enrolled in Medi-Cal, as specified. This bill would subject the carrier to liability for payment of sales tax as if it were a retailer making a retail sale of the tangible personal property at the time of the purchase, as prescribed. This bill would require the State Board of Equalization to provide specified notifications related to air common carriers and the status of the exemption, as prescribed.

end delete
begin delete

This bill would include a change in state statute that would result in a taxpayer paying a higher tax within the meaning of Section 3 of Article XIII A of the California Constitution, and thus would require for passage the approval of 23 of the membership of each house of the Legislature.

end delete
begin delete

This bill would take effect immediately as a tax levy.

end delete

Vote: begin delete23 end deletebegin insertmajorityend insert. Appropriation: no. Fiscal committee: yes. State-mandated local program: begin deleteno end deletebegin insertyesend insert.

The people of the State of California do enact as follows:

P3    1begin insert

begin insertSECTION 1.end insert  

end insert

begin insertSection 11106 of the end insertbegin insertPenal Codeend insertbegin insert, as amended by
2Section 1.3 of Chapter 739 of the Statutes of 2013, is amended to
3 read:end insert

4

11106.  

(a) In order to assist in the investigation of crime, the
5prosecution of civil actions by city attorneys pursuant to paragraph
6(3) of subdivision (b), the arrest and prosecution of criminals, and
7the recovery of lost, stolen, or found property, the Attorney General
8shall keep and properly file a complete record of all copies of
9fingerprints, copies of licenses to carry firearms issued pursuant
10to Section 26150, 26155, 26170, or 26215, information reported
11to the Department of Justice pursuant to Section 26225begin insert, 29180,end insert or
1229830, dealers’ records of sales of firearms, reports provided
13pursuant to Article 1 (commencing with Section 27500) of Chapter
144 of Division 6 of Title 4 of Part 6, or pursuant to any provision
15listed in subdivision (a) of Section 16585, forms provided pursuant
16to Section 12084, as that section read prior to being repealed,
17reports provided pursuant to Article 1 (commencing with Section
1826700) and Article 2 (commencing with Section 26800) of Chapter
192 of Division 6 of Title 4 of Part 6, that are not dealers’ records of
20sales of firearms, information provided pursuant to Section 28255,
21and reports of stolen, lost, found, pledged, or pawned property in
22any city or county of this state, and shall, upon proper application
23therefor, furnish this information to the officers referred to in
24Section 11105.

25(b) (1) The Attorney General shall permanently keep and
26properly file and maintain all information reported to the
27Department of Justice pursuant to the following provisions as to
28firearms and maintain a registry thereof:

29(A) Article 1 (commencing with Section 26700) and Article 2
30(commencing with Section 26800) of Chapter 2 of Division 6 of
31Title 4 of Part 6.

32(B) Article 1 (commencing with Section 27500) of Chapter 4
33of Division 6 of Title 4 of Part 6.

34(C) Chapter 5 (commencing with Section 28050) of Division 6
35of Title 4 of Part 6.

36(D) Any provision listed in subdivision (a) of Section 16585.

37(E) Former Section 12084.

38(F) Section 28255.

begin insert

P4    1(G) Section 29180.

end insert
begin delete

2(G)

end delete

3begin insert(H)end insert Any other law.

4(2) The registry shall consist of all of the following:

5(A) The name, address, identification of, place of birth (state
6or country), complete telephone number, occupation, sex,
7description, and all legal names and aliases ever used by the owner
8or person being loaned the particular firearm as listed on the
9information provided to the department on the Dealers’ Record of
10Sale, the Law Enforcement Firearms Transfer (LEFT), as defined
11in former Section 12084, or reports made to the department
12pursuant to any provision listed in subdivision (a) of Section 16585,
13Section 28255,begin insert Section 29180,end insert or any other law.

14(B) The name and address of, and other information about, any
15person (whether a dealer or a private party) from whom the owner
16acquired or the person being loaned the particular firearm and
17when the firearm was acquired or loaned as listed on the
18information provided to the department on the Dealers’ Record of
19Sale, the LEFT, or reports made to the department pursuant to any
20provision listed in subdivision (a) of Section 16585 or any other
21law.

22(C) Any waiting period exemption applicable to the transaction
23which resulted in the owner of or the person being loaned the
24particular firearm acquiring or being loaned that firearm.

25(D) The manufacturer’s name if stamped on the firearm, model
26name or number if stamped on the firearm, and, if applicable, the
27serial number, other number (if more than one serial number is
28stamped on the firearm), caliber, type of firearm, if the firearm is
29new or used, barrel length, and color of the firearm, or, if the
30firearm is not a handgun and does not have a serial number or any
31identification number or mark assigned to it, that shall be noted.

32(3) Information in the registry referred to in this subdivision
33shall, upon proper application therefor, be furnished to the officers
34referred to in Section 11105, to a city attorney prosecuting a civil
35action, solely for use in prosecuting that civil action and not for
36any other purpose, or to the person listed in the registry as the
37owner or person who is listed as being loaned the particular firearm.

38(4) If any person is listed in the registry as the owner of a firearm
39through a Dealers’ Record of Sale prior to 1979, and the person
40listed in the registry requests by letter that the Attorney General
P5    1store and keep the record electronically, as well as in the record’s
2existing photographic, photostatic, or nonerasable optically stored
3form, the Attorney General shall do so within three working days
4of receipt of the request. The Attorney General shall, in writing,
5and as soon as practicable, notify the person requesting electronic
6storage of the record that the request has been honored as required
7by this paragraph.

8(c) (1) Any officer referred to in paragraphs (1) to (6), inclusive,
9of subdivision (b) of Section 11105 may disseminate the name of
10the subject of the record, the number of the firearms listed in the
11record, and the description of any firearm, including the make,
12model, and caliber, from the record relating to any firearm’s sale,
13transfer, registration, or license record, or any information reported
14to the Department of Justice pursuant to Section 26225, Article 1
15(commencing with Section 26700) and Article 2 (commencing
16with Section 26800) of Chapter 2 of Division 6 of Title 4 of Part
176, Article 1 (commencing with Section 27500) of Chapter 4 of
18Division 6 of Title 4 of Part 6, Chapter 5 (commencing with
19Section 28050) of Division 6 of Title 4 of Part 6, Article 2
20(commencing with Section 28150) of Chapter 6 of Division 6 of
21Title 4 of Part 6, Article 5 (commencing with Section 30900) of
22Chapter 2 of Division 10 of Title 4 of Part 6, Chapter 2
23(commencing with Section 33850) of Division 11 of Title 4 of Part
246, or any provision listed in subdivision (a) of Section 16585, if
25the following conditions are met:

26(A) The subject of the record has been arraigned for a crime in
27which the victim is a person described in subdivisions (a) to (f),
28inclusive, of Section 6211 of the Family Code and is being
29prosecuted or is serving a sentence for the crime, or the subject of
30the record is the subject of an emergency protective order, a
31 temporary restraining order, or an order after hearing, which is in
32effect and has been issued by a family court under the Domestic
33Violence Protection Act set forth in Division 10 (commencing
34with Section 6200) of the Family Code.

35(B) The information is disseminated only to the victim of the
36crime or to the person who has obtained the emergency protective
37order, the temporary restraining order, or the order after hearing
38issued by the family court.

39(C) Whenever a law enforcement officer disseminates the
40information authorized by this subdivision, that officer or another
P6    1officer assigned to the case shall immediately provide the victim
2of the crime with a “Victims of Domestic Violence” card, as
3specified in subparagraph (H) of paragraph (9) of subdivision (c)
4of Section 13701.

5(2) The victim or person to whom information is disseminated
6pursuant to this subdivision may disclose it as he or she deems
7necessary to protect himself or herself or another person from
8bodily harm by the person who is the subject of the record.

9begin insert

begin insertSEC. 2.end insert  

end insert

begin insertSection 16520 of the end insertbegin insertPenal Codeend insertbegin insert, as amended by
10Section 2 of Chapter 737 of the Statutes of 2013, is amended to
11read:end insert

12

16520.  

(a) As used in this part, “firearm” means a device,
13designed to be used as a weapon, from which is expelled through
14a barrel, a projectile by the force of an explosion or other form of
15combustion.

16(b) As used in the following provisions, “firearm” includes the
17frame or receiver of the weapon:

18(1) Section 16550.

19(2) Section 16730.

20(3) Section 16960.

21(4) Section 16990.

22(5) Section 17070.

23(6) Section 17310.

24(7) Sections 26500 to 26588, inclusive.

25(8) Sections 26600 to 27140, inclusive.

26(9) Sections 27400 to 28000, inclusive.

27(10) Section 28100.

28(11) Sections 28400 to 28415, inclusive.

29(12) Sections 29010 to 29150, inclusive.

begin insert

30(13) Section 29180.

end insert
begin delete

31(13)

end delete

32begin insert(14)end insert Sections 29610 to 29750, inclusive.

begin delete

33(14)

end delete

34begin insert(15)end insert Sections 29800 to 29905, inclusive.

begin delete

35(15)

end delete

36begin insert(16)end insert Sections 30150 to 30165, inclusive.

begin delete

37(16)

end delete

38begin insert(17)end insert Section 31615.

begin delete

39(17)

end delete

40begin insert(18)end insert Sections 31705 to 31830, inclusive.

begin delete

P7    1(18)

end delete

2begin insert(19)end insert Sections 34355 to 34370, inclusive.

begin delete

3(19)

end delete

4begin insert(20)end insert Sections 8100, 8101, and 8103 of the Welfare and
5Institutions Code.

6(c) As used in the following provisions, “firearm” also includes
7a rocket, rocket propelled projectile launcher, or similar device
8containing an explosive or incendiary material, whether or not the
9device is designed for emergency or distress signaling purposes:

10(1) Section 16750.

11(2) Subdivision (b) of Section 16840.

12(3) Section 25400.

13(4) Sections 25850 to 26025, inclusive.

14(5) Subdivisions (a), (b), and (c) of Section 26030.

15(6) Sections 26035 to 26055, inclusive.

16(d) As used in the following provisions, “firearm” does not
17include an unloaded antique firearm:

18(1) Subdivisions (a) and (c) of Section 16730.

19(2) Section 16550.

20(3) Section 16960.

21(4) Section 17310.

22(5) Chapter 6 (commencing with Section 26350) of Division 5
23of Title 4.

24(6) Chapter 7 (commencing with Section 26400) of Division 5
25of Title 4.

26(7) Sections 26500 to 26588, inclusive.

27(8) Sections 26700 to 26915, inclusive.

28(9) Section 27510.

29(10) Section 27530.

30(11) Section 27540.

31(12) Section 27545.

32(13) Sections 27555 to 27570, inclusive.

33(14) Sections 29010 to 29150, inclusive.

34(15) Section 25135.

35(e) As used in Sections 34005 and 34010, “firearm” does not
36include a destructive device.

37(f) As used in Sections 17280 and 24680, “firearm” has the
38same meaning as in Section 922 of Title 18 of the United States
39Code.

P8    1(g) As used in Sections 29010 to 29150, inclusive, “firearm”
2includes the unfinished frame or receiver of a weapon that can be
3readily converted to the functional condition of a finished frame
4or receiver.

5begin insert

begin insertSEC. 3.end insert  

end insert

begin insertSection 23910 of the end insertbegin insertPenal Codeend insertbegin insert is amended to read:end insert

6

23910.  

begin insert(a)end insertbegin insertend insert The Department of Justice upon request may assign
7a distinguishing number or mark of identification to any firearm
8whenever the firearm lacks a manufacturer’s number or other mark
9of identification, or whenever the manufacturer’s number or other
10mark of identification or a distinguishing number or mark assigned
11by the department has been destroyed or obliterated.

begin insert

12(b) The Department of Justice, upon request, shall assign a
13distinguishing number or mark of identification to any firearm in
14accordance with Section 29181.

end insert
15begin insert

begin insertSEC. 4.end insert  

end insert

begin insertSection 28230 of the end insertbegin insertPenal Codeend insertbegin insert is amended to read:end insert

16

28230.  

(a) The Department of Justice may charge a fee
17sufficient to reimburse it for each of the following but not to exceed
18fourteen dollars ($14), except that the fee may be increased at a
19rate not to exceed any increase in the California Consumer Price
20Index as compiled and reported by the Department of Industrial
21Relations:

22(1) For the actual costs associated with the preparation, sale,
23processing, and filing of forms or reports required or utilized
24pursuant to any provision listed in subdivision (a) of Section 16585.

25(2) For the actual processing costs associated with the
26submission of a Dealers’ Record of Sale to the department.

27(3) For the actual costs associated with the preparation, sale,
28processing, and filing of reports utilized pursuant to Section 26905,
2927565, 27966, or 28000, or paragraph (1) of subdivision (a) of
30Section 27560.

31(4) For the actual costs associated with the electronic or
32telephonic transfer of information pursuant to Section 28215.

begin insert

33(5) For the actual costs associated with assigning a
34distinguishing number or mark to firearms pursuant to Sections
3529180 and 29181.

end insert

36(b) If the department charges a fee pursuant to paragraph (2) of
37subdivision (a), it shall be charged in the same amount to all
38categories of transaction that are within that paragraph.

39(c) Any costs incurred by the Department of Justice to
40implement this section shall be reimbursed from fees collected
P9    1and charged pursuant to this section. No fees shall be charged to
2the dealer pursuant to Section 28225 for implementing this section.

3begin insert

begin insertSEC. 5.end insert  

end insert

begin insertChapter 3 (commencing with Section 29180) is added
4to Division 7 of Title 4 of Part 6 of the end insert
begin insertPenal Codeend insertbegin insert, to read:end insert

begin insert

5 

6Chapter  begin insert3.end insert Assembly of Firearms
7

 

8

begin insert29180.end insert  

(a) (1) Prior to making or assembling a firearm, a
9person making or assembling the firearm shall apply to the
10Department of Justice for a unique serial number or other mark
11of identification pursuant to Section 29181.

12(2) Within one day of making or assembling a firearm in
13accordance with paragraph (1), the unique serial number or other
14mark of identification provided by the department shall be
15engraved or permanently affixed to the firearm in accordance with
16regulations prescribed by the department pursuant to Section
1729181 and in a manner that meets or exceeds the requirements
18imposed on licensed importers and licensed manufacturers of
19firearms pursuant to subsection (i) of Section 923 of Title 18 of
20the United States Code and regulations issued pursuant thereto.

21(3) After the serial number provided by the department is
22engraved or otherwise permanently affixed to the firearm, the
23person shall notify the department of that fact in a manner and
24within a time period specified by the department, and with sufficient
25information to identify the owner of the firearm and the unique
26serial number or mark of identification provided by the department.

27(b) Subdivision (a) does not apply to an importer or
28manufacturer of firearms who is licensed to engage in that business
29pursuant to Chapter 44 (commencing with Section 921) of Title
3018 of the United States Code and the regulations issued pursuant
31thereto.

32(c) (1) If the firearm is a handgun, a violation of subdivision
33(a) is punishable by imprisonment in a county jail not to exceed
34one year, or by a fine not to exceed one thousand dollars ($1,000),
35or by both that fine and imprisonment. For all other firearms, a
36violation if subdivision (a) is punishable by imprisonment in a
37county jail not to exceed six months, or by a fine not to exceed one
38thousand dollars ($1,000), or by both that fine and imprisonment.

39(2) This section does not preclude prosecution under any other
40law providing for a greater penalty.

P10   1(3) The provisions of this section are cumulative and do not
2restrict the application of any other law. However, an act or
3omission punishable in different ways by different laws shall not
4be punished under more than one provision of law.

5(4) Each firearm shall constitute a distinct and separate offense
6pursuant to subdivision (a).

7

begin insert29181.end insert  

(a) The Department of Justice shall accept applications
8from, and shall grant applications in the form of serial numbers
9pursuant to Section 23910 to, persons who wish to make or
10assemble firearms pursuant to subdivision (a) of Section 29180.

11(b) An application made pursuant to subdivision (a) shall only
12be granted by the department if the applicant presents proof that
13the applicant is not prohibited by state or federal law from
14possessing or owning a firearm or ammunition, that he or she is
1518 years of age or older, and that the making of the firearm at the
16place where the firearm is made does not violate any local
17regulatory requirements.

18(c) The department shall inform applicants who are denied an
19application of the reasons for the denial in writing.

20(d) All applications shall be granted or denied within 15
21calendar days of the receipt of the application by the department.

22(e) The department may, as a condition of granting the
23application, require the applicant to allow an employee of the
24department designated by the Attorney General, upon presentation
25of the proper identification, to inspect the place where the firearm
26is to be made or assembled during normal business hours to ensure
27compliance with this chapter.

28(f) (1) The department shall recover the full costs of
29administering the program by collecting fees from persons making
30applications pursuant to this section.

31(2) The department shall include a discreet fee as part of the
32application process to cover the cost of placing information
33provided pursuant to paragraph (3) of subdivision (a) of Section
3429180 in the centralized registry specified in Section 11106. The
35fee for reporting information shall not exceed the costs associated
36with the submission of information to the department pursuant to
37Section 28000.

38(g) The department shall adopt regulations to administer this
39chapter.

P11   1

begin insert29812.end insert  

The Department of Justice shall maintain and make
2available upon request information concerning all of the following:

3(a) The number of applications made and granted pursuant to
4Section 29181.

5(b) The amount of fees collected pursuant to Section 29181.

6(c) The number of violations of Section 29180.

end insert
7begin insert

begin insertSEC. 6.end insert  

end insert
begin insert

No reimbursement is required by this act pursuant to
8Section 6 of Article XIII B of the California Constitution because
9the only costs that may be incurred by a local agency or school
10district will be incurred because this act creates a new crime or
11infraction, eliminates a crime or infraction, or changes the penalty
12for a crime or infraction, within the meaning of Section 17556 of
13the Government Code, or changes the definition of a crime within
14the meaning of Section 6 of Article XIII B of the California
15Constitution.

end insert
begin delete
16

SECTION 1.  

Section 6357.5 of the Revenue and Taxation
17Code
is amended to read:

18

6357.5.  

(a) There are exempted from the taxes imposed by
19this part the gross receipts from the sale of, and the storage, use,
20or other consumption of, fuel and petroleum products sold to an
21air common carrier for immediate consumption or shipment in the
22conduct of its business as an air common carrier, on an international
23flight.

24(b) To qualify for the exemption, the air common carrier shall
25furnish to the seller an exemption certificate in writing stating the
26quantity of fuel and petroleum products claimed as exempt. That
27certificate shall bear the purchaser’s valid seller’s permit number
28or valid fuel exemption registration number and shall be
29substantially in the form prescribed by the board. Acceptance in
30good faith of that certificate shall relieve the seller from liability
31for the sales tax.

32(c) “Immediate consumption or shipment,” as used in this
33section, means that the delivery of the fuel and petroleum products
34by the seller is directly into an aircraft for consumption or
35transportation on an international flight and not for storage by the
36purchaser or any third party.

37(d) “International flight,” as used in this section, is a flight whose
38final destination is a point outside of the United States.

39(e) Any air common carrier claiming exemption under this
40section who is not required to hold a valid seller’s permit, shall be
P12   1required to register with the board and obtain a fuel exemption
2registration number, and shall be required to file returns as the
3board may prescribe, either if the board notifies the carrier that
4returns must be filed or if the carrier is liable for taxes based upon
5consumption or transportation of fuel or petroleum products
6erroneously claimed as exempt under this section. A common
7carrier required to hold a fuel exemption registration number shall
8be subject to all applicable provisions of this part, Part 1.5
9(commencing with Section 7200), and Part 1.6 (commencing with
10Section 7251).

11(f) An air common carrier claiming an exemption under this
12section upon request, shall make available to the board records,
13including, but not limited to, a copy of a log abstract, an air waybill,
14or a cargo manifest, documenting its consumption or transportation
15of the fuel or petroleum products on an international flight and the
16amount claimed as exempt. If the carrier fails to provide these
17records upon request, the board may revoke the carrier’s fuel
18exemption registration number.

19(g) The board may require any air common carrier claiming an
20exemption under this section and required to obtain a fuel
21exemption registration number, to place with it such security as
22the board may determine pursuant to Section 6701.

23(h) Pursuant to this section, any use of the fuel and petroleum
24products by the purchasing carrier, other than that incident to the
25delivery of the fuel and petroleum products to the carrier and the
26consumption or transportation of the fuel and petroleum products
27by the carrier on an international flight for use in the conduct of
28its business as a common carrier, or a failure of the carrier to
29document its consumption or transportation of the fuel and
30petroleum products on an international flight, shall subject the
31carrier to liability for payment of sales tax as if it were a retailer
32making a retail sale of the property at the time of that use or failure,
33and the sales price of the property to it shall be deemed to be the
34gross receipts from the retail sale.

35(i) In the event that the federal exemption provided in Section
361309 of Title 19 of the United States Code, relating to supplies for
37certain vessels and aircraft, is repealed, this section is repealed as
38of that date.

39(j) Notwithstanding subdivision (a), the exemption provided by
40this section shall not apply if the fuel and petroleum products are
P13   1sold to an air common carrier during a calendar year following a
2year in which the air common carrier fails to send the information
3required under subdivision (a) of Section 6357.6 to the board. Any
4exemption claimed for that purchase shall subject the carrier to
5liability for payment of sales tax as if it were a retailer making a
6retail sale of the tangible personal property at the time of the
7purchase, and the cost of the property to it shall be deemed to be
8the gross receipts from the retail sale.

9

SEC. 2.  

Section 6357.6 is added to the Revenue and Taxation
10Code
, to read:

11

6357.6.  

(a) On or before June 30, 2014, and on or before every
12June 30 thereafter, an air common carrier that furnishes or intends
13to furnish an exemption certificate under Section 6357.5 for fuel
14purchased during the next calendar year shall send documentation
15to the board that demonstrates that contractors and subcontractors
16performing labor or services on behalf of the air common carrier
17are providing employer-provided health care coverage for
18employees and their dependents.

19(b) If the board fails to receive the documentation required in
20subdivision (a), the board shall, on or before December 1, 2014,
21and on or before every December 1 thereafter, provide notification
22to an air common carrier to inform the carrier that the exemption
23under Section 6357.5 shall not apply to a purchase of fuel and
24petroleum products during the following calendar year, and any
25subsequent calendar year, unless the documentation is subsequently
26submitted.

27(c) The documentation required by this section shall be
28submitted in a format and manner prescribed by the board.

29

SEC. 3.  

This act provides for a tax levy within the meaning of
30Article IV of the Constitution and shall go into immediate effect.

end delete


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