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AN ACT
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relating to reports by persons involved in the manufacture and |
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distribution of alcoholic beverages for purposes of sales and use |
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taxes. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subchapter A, Chapter 111, Tax Code, is amended |
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by adding Section 111.0023 to read as follows: |
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Sec. 111.0023. Definition of Individual. For purposes of |
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this title, "individual" means a natural person. The term does not |
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include a partnership, limited liability partnership, corporation, |
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banking corporation, savings and loan association, limited |
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liability company, business trust, professional association, |
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business association, joint venture, joint stock company, holding |
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company, or other legal entity. |
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SECTION 2. Section 111.006, Tax Code, is amended by |
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amending Subsection (h) and adding Subsection (j) to read as |
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follows: |
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(h) The comptroller shall disclose information to a person |
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regarding net sales by quantity, brand, and size that is submitted |
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in a report required under Section 151.462 if: |
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(1) the person requesting the information holds a |
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permit or license under Chapter 19, 20, 21, 37, 64, 65, or 66, |
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Alcoholic Beverage Code; [and] |
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(2) the request relates only to information regarding |
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the sale of a product distributed by the person making the request; |
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and |
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(3) the comptroller determines that the information |
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reported under Section 151.462 or in accordance with rules adopted |
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under Subsection (j) is sufficiently detailed to protect the |
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confidentiality of sales information relating to products not |
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distributed by the person requesting the information. |
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(j) The comptroller may adopt rules to administer this |
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section, including rules requiring a person requesting information |
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under Subsection (h) to file reports on distributions of the |
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person's products made to other persons. |
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SECTION 3. Section 151.461, Tax Code, is amended by adding |
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Subdivision (1-a) and amending Subdivision (5) to read as follows: |
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(1-a) "Brewpub" means a brewpub for which a person |
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holds a brewpub license under Chapter 74, Alcoholic Beverage Code. |
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(5) "Retailer" means a person required to hold: |
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(A) a wine and beer retailer's permit under |
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Chapter 25, Alcoholic Beverage Code; |
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(B) a wine and beer retailer's off-premise permit |
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under Chapter 26, Alcoholic Beverage Code; |
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(C) a temporary wine and beer retailer's permit |
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or special three-day wine and beer permit under Chapter 27, |
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Alcoholic Beverage Code; |
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(D) a mixed beverage permit under Chapter 28, |
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Alcoholic Beverage Code; |
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(E) a daily temporary mixed beverage permit under |
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Chapter 30, Alcoholic Beverage Code; |
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(F) a private club registration permit under |
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Chapter 32, Alcoholic Beverage Code; |
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(G) a certificate issued to a fraternal or |
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veterans organization under Section 32.11, Alcoholic Beverage |
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Code; |
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(H) a daily temporary private club permit under |
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Subchapter B, Chapter 33, Alcoholic Beverage Code; |
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(I) a temporary auction permit under Chapter 53, |
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Alcoholic Beverage Code; |
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(J) a retail dealer's on-premise license under |
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Chapter 69, Alcoholic Beverage Code; |
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(K) a temporary license under Chapter 72, |
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Alcoholic Beverage Code; [or] |
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(L) a retail dealer's off-premise license under |
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Chapter 71, Alcoholic Beverage Code, except for a dealer who also |
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holds a package store permit under Chapter 22, Alcoholic Beverage |
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Code; or |
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(M) a brewpub license under Chapter 74, Alcoholic |
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Beverage Code. |
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SECTION 4. Section 151.462, Tax Code, is amended to read as |
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follows: |
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Sec. 151.462. REPORTS BY BREWERS, MANUFACTURERS, BREWPUBS, |
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WHOLESALERS, AND DISTRIBUTORS. (a) The comptroller shall require |
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each brewer, manufacturer, brewpub, wholesaler, distributor, or |
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package store local distributor to file with the comptroller a |
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report each month of alcoholic beverage sales to retailers in this |
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state. |
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(b) Each brewer, manufacturer, brewpub, wholesaler, |
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distributor, or package store local distributor shall file a |
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separate report for each permit or license held on or before the |
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25th day of each month. The report must contain the following |
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information for the preceding calendar month's sales in relation to |
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each retailer: |
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(1) the brewer's, manufacturer's, brewpub's, |
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wholesaler's, distributor's, or package store local distributor's |
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name, address, taxpayer number and outlet number assigned by the |
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comptroller, and alphanumeric permit or license number issued by |
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the Texas Alcoholic Beverage Commission; |
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(2) the retailer's: |
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(A) name and address, including street name and |
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number, city, and zip code; |
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(B) taxpayer number assigned by the comptroller; |
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and |
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(C) alphanumeric permit or license number issued |
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by the Texas Alcoholic Beverage Commission for each separate retail |
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location or outlet to which the brewer, manufacturer, brewpub, |
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wholesaler, distributor, or package store local distributor sold |
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the alcoholic beverages that are listed on the report; and |
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(3) the monthly net sales made by the brewer, |
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manufacturer, brewpub, wholesaler, distributor, or package store |
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local distributor to the retailer for each outlet or location |
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covered by a separate retail permit or license issued by the Texas |
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Alcoholic Beverage Commission, including separate line items for: |
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(A) the number of units of alcoholic beverages; |
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(B) the individual container size and pack of |
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each unit; |
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(C) the brand name; |
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(D) the type of beverage, such as distilled |
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spirits, wine, or malt beverage; |
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(E) the universal product code of the alcoholic |
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beverage; and |
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(F) the net selling price of the alcoholic |
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beverage. |
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(c) Except as provided by this subsection, the brewer, |
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manufacturer, brewpub, wholesaler, distributor, or package store |
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local distributor shall file the report with the comptroller |
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electronically. The comptroller may establish procedures to |
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temporarily postpone the electronic reporting requirement for a |
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brewer, manufacturer, brewpub, wholesaler, distributor, or package |
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store local distributor who demonstrates to the comptroller an |
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inability to comply because undue hardship would result if it were |
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required to file the return electronically. If the comptroller |
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determines that another technological method of filing the report |
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is more efficient than electronic filing, the comptroller may |
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establish procedures requiring its use by brewers, manufacturers, |
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brewpubs, wholesalers, distributors, and package store local |
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distributors. |
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SECTION 5. Subchapter I-1, Chapter 151, Tax Code, is |
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amended by adding Section 151.4661 to read as follows: |
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Sec. 151.4661. APPLICABILITY TO CERTAIN BREWPUBS. This |
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subchapter applies only to a brewpub that engages in activities |
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authorized by Section 74.08, Alcoholic Beverage Code. |
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SECTION 6. Section 151.468(b), Tax Code, is amended to read |
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as follows: |
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(b) In addition to the penalties imposed under Subsection |
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(a), a brewer, manufacturer, brewpub, wholesaler, distributor, or |
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package store local distributor shall pay the state a civil penalty |
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of not less than $25 or more than $2,000 for each day a violation |
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continues if the brewer, manufacturer, brewpub, wholesaler, |
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distributor, or package store local distributor: |
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(1) violates this subchapter; or |
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(2) violates a rule adopted to administer or enforce |
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this subchapter. |
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SECTION 7. Section 151.470, Tax Code, is amended to read as |
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follows: |
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Sec. 151.470. AUDIT; INSPECTION. The comptroller may |
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audit, inspect, or otherwise verify a brewer's, manufacturer's, |
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brewpub's, wholesaler's, distributor's, or package store local |
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distributor's compliance with this subchapter. |
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SECTION 8. This Act takes effect September 1, 2019. |
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______________________________ |
______________________________ |
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President of the Senate |
Speaker of the House |
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I certify that H.B. No. 4542 was passed by the House on May 7, |
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2019, by the following vote: Yeas 141, Nays 5, 2 present, not |
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voting; that the House refused to concur in Senate amendments to |
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H.B. No. 4542 on May 23, 2019, and requested the appointment of a |
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conference committee to consider the differences between the two |
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houses; and that the House adopted the conference committee report |
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on H.B. No. 4542 on May 26, 2019, by the following vote: Yeas 140, |
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Nays 2, 1 present, not voting. |
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______________________________ |
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Chief Clerk of the House |
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I certify that H.B. No. 4542 was passed by the Senate, with |
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amendments, on May 21, 2019, by the following vote: Yeas 31, Nays |
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0; at the request of the House, the Senate appointed a conference |
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committee to consider the differences between the two houses; and |
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that the Senate adopted the conference committee report on H.B. No. |
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4542 on May 26, 2019, by the following vote: Yeas 31, Nays 0. |
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______________________________ |
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Secretary of the Senate |
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APPROVED: __________________ |
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Date |
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__________________ |
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Governor |