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AN ACT
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relating to customs brokers. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subsections (a-1), (f), and (f-1), Section |
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151.157, Tax Code, are amended to read as follows: |
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(a-1) The comptroller shall maintain a password-protected |
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website that a customs broker, or an authorized employee of a |
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customs broker, licensed under this section must use to prepare |
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documentation to show the exemption of tangible personal property |
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under Section 151.307(b)(2). The comptroller shall require a |
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customs broker or authorized employee to use the website to |
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actually produce the documentation after providing all necessary |
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information. The comptroller shall use the information provided by |
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a customs broker or authorized employee under this subsection as |
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necessary to enforce this section and Section 151.307. The |
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comptroller may [shall] provide an alternate method to prepare |
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documentation to show the exemption of tangible personal property |
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under Section 151.307(b)(2) in those instances when the |
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password-protected website is unavailable due to technical or |
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communication problems. A customs broker or authorized employee |
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may use the alternate method only if the comptroller provides prior |
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authorization for each use. |
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(f) The comptroller may suspend or revoke a license issued |
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under this section if the customs broker does not comply with |
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Section 151.1575(c) or issues documentation that is false [to
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obtain a refund of taxes paid on tangible personal property not
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exported or to assist another person in obtaining such a refund]. |
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The comptroller may determine the length of suspension or |
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revocation necessary for the enforcement of this chapter and the |
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comptroller's rules. A proceeding to suspend or revoke a license |
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under this subsection is a contested case under Chapter 2001, |
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Government Code. Judicial review is by trial de novo. The district |
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courts of Travis County have exclusive original jurisdiction of a |
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suit under this section. |
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(f-1) In addition to any other penalty provided by law, the |
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comptroller may require a customs broker to pay to the comptroller |
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the amount of any tax refunded and the amount of any penalty imposed |
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under Section 151.1575(c) if the customs broker did not comply with |
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this section or the rules adopted by the comptroller under this |
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section [in relation to the refunded tax]. |
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SECTION 2. Subsections (a), (b), and (c), Section 151.1575, |
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Tax Code, are amended to read as follows: |
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(a) A customs broker licensed by the comptroller or an |
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authorized employee of the customs broker may issue documentation |
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certifying that delivery of tangible personal property was made to |
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a point outside the territorial limits of the United States as |
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required by Section 151.307(b)(2)(B) only if the customs broker or |
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authorized employee: |
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(1) watches the property cross the border of the |
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United States; |
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(2) watches the property being placed on a common |
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carrier for delivery outside the territorial limits of the United |
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States; or |
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(3) verifies that the purchaser is transporting the |
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property to a destination outside of the territorial limits of the |
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United States by: |
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(A) examining a passport, laser visa |
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identification card, or foreign voter registration picture |
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identification indicating that the purchaser of the property |
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resides in a foreign country; |
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(B) requiring that the documentation examined |
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under Paragraph (A) have a unique identification number for that |
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purchaser; |
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(C) requiring the purchaser to produce the |
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property and the original sales receipt for the property; |
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(D) [(C)] requiring the purchaser to state the |
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foreign country destination of the property which must be the |
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foreign country in which the purchaser resides; |
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(E) [(D)] requiring the purchaser to state the |
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date and time the property is expected to arrive in the foreign |
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country destination; |
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(F) [(E)] requiring the purchaser to state the |
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date and time the property was purchased, the name and address of |
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the place at which the property was purchased, the sales price and |
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quantity of the property, and a description of the property; |
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(G) [(F)] requiring the purchaser and the broker |
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or an authorized employee to sign in the presence of each other a |
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form prepared or approved by the comptroller: |
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(i) stating that the purchaser has provided |
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the information and documentation required by this subdivision; and |
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(ii) that contains a notice to the |
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purchaser that tangible personal property not exported is subject |
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to taxation under this chapter and the purchaser is liable, in |
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addition to other possible civil liabilities and criminal |
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penalties, for payment of an amount equal to the value of the |
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merchandise if the purchaser improperly obtained a refund of taxes |
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relating to the property; [and] |
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(H) [(G)] requiring the purchaser to produce the |
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purchaser's: |
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(i) Form I-94, Arrival/Departure record, or |
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its successor, as issued by the United States Immigration and |
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Naturalization Service, for those purchasers in a county not |
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bordering the United Mexican States; or |
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(ii) air, land, or water travel |
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documentation if the customs broker is located in a county that does |
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not border the United Mexican States; and |
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(I) requiring the purchaser and the broker or an |
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authorized employee, when using a power of attorney form, to |
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attest, as a part of the form and in the presence of each other: |
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(i) that the purchaser has provided the |
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information and documentation required by this subdivision; and |
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(ii) that the purchaser is on notice that |
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tangible personal property not exported is subject to taxation |
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under this chapter and the purchaser is liable, in addition to other |
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possible civil liabilities and criminal penalties, for payment of |
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an amount equal to the value of the merchandise if the purchaser |
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improperly obtained a refund of taxes relating to the property. |
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(b) A customs broker licensed by the comptroller or an |
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authorized employee of the customs broker may issue and deliver |
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documentation under Subsection (a) at any time after the tangible |
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personal property is purchased and the broker or employee completes |
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the process required by Subsection (a). The comptroller shall |
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limit to six the number of receipts for which a single proof of |
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export documentation may be issued under this section. The |
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documentation must include: |
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(1) the name and address of the customs broker; |
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(2) the license number of the customs broker; |
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(3) the name and address of the purchaser; |
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(4) the name and address of the place at which the |
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property was purchased; |
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(5) the date and time of the sale; |
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(6) a description and the quantity of the property; |
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(7) the sales price of the property; |
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(8) the foreign country destination of the property, |
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which may not be the place of export; |
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(9) the date and time: |
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(A) at which the customs broker or authorized |
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employee watched the property cross the border of the United |
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States; |
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(B) at which the customs broker or authorized |
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employee watched the property being placed on a common carrier for |
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delivery outside the territorial limits of the United States; or |
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(C) the property is expected to arrive in the |
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foreign country destination, as stated by the purchaser; |
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(10) a declaration signed by the customs broker or an |
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authorized employee of the customs broker stating that: |
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(A) the customs broker is a licensed Texas |
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customs broker; and |
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(B) the customs broker or authorized employee |
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inspected the property and the original receipt for the property; |
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and |
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(11) an export certification stamp issued by the |
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comptroller. |
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(c) The comptroller may require a customs broker to pay the |
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comptroller the amount of any tax refunded if the customs broker |
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does not comply with this section, Section 151.157, or the rules |
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adopted by the comptroller under this section or Section 151.157. |
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In addition to the amount of the refunded tax, the comptroller may |
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require the customs broker to pay a penalty of [in an amount equal
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to the amount of the refunded tax, but] not less than $500 nor more |
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than $5,000. The comptroller and the state may deduct any penalties |
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to be paid by a customs broker from the broker's posted bond. |
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SECTION 3. Section 151.158, Tax Code, is amended by |
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amending Subsection (g) and adding Subsections (g-1) and (g-2) to |
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read as follows: |
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(g) The comptroller shall charge $2.10 [$1.60] for each |
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stamp. The comptroller shall use: |
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(1) $1.60 of the money from the sale of the stamps only |
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for costs related to producing the stamps, including costs of |
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materials, labor, and overhead; and |
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(2) the remaining 50 cents only for enforcement of the |
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laws relating to customs brokers under this title. |
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(g-1) Any unspent money shall be deposited to the credit of |
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the general revenue fund. |
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(g-2) Customs brokers who return unused stamps to the |
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comptroller's office on a quarterly basis shall get credit towards |
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the purchase of new stamps. |
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SECTION 4. The change in law made by this Act applies only |
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to documentation issued on or after the effective date of this Act. |
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Documentation issued before the effective date of this Act is |
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governed by the law in effect on the date the documentation was |
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issued, and that law is continued in effect for that purpose. |
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SECTION 5. This Act takes effect September 1, 2011. |
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______________________________ |
______________________________ |
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President of the Senate |
Speaker of the House |
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I hereby certify that S.B. No. 776 passed the Senate on |
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April 11, 2011, by the following vote: Yeas 31, Nays 0; and that |
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the Senate concurred in House amendments on May 27, 2011, by the |
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following vote: Yeas 31, Nays 0. |
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______________________________ |
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Secretary of the Senate |
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I hereby certify that S.B. No. 776 passed the House, with |
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amendments, on May 25, 2011, by the following vote: Yeas 143, |
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Nays 2, two present not voting. |
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______________________________ |
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Chief Clerk of the House |
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Approved: |
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______________________________ |
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Date |
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______________________________ |
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Governor |