Bill Amendment: IL SB0602 | 2015-2016 | 99th General Assembly
NOTE: For additional amemendments please see the Bill Drafting List
Bill Title: STATE GOVERNMENT-TECH
Status: 2016-07-31 - Pursuant to Senate Rule 3-9(b) / Referred to Assignments [SB0602 Detail]
Download: Illinois-2015-SB0602-Senate_Amendment_001.html
Bill Title: STATE GOVERNMENT-TECH
Status: 2016-07-31 - Pursuant to Senate Rule 3-9(b) / Referred to Assignments [SB0602 Detail]
Download: Illinois-2015-SB0602-Senate_Amendment_001.html
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1 | AMENDMENT TO SENATE BILL 602
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2 | AMENDMENT NO. ______. Amend Senate Bill 602 by replacing | ||||||
3 | everything after the enacting clause with the following:
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4 | "Section 5. The Retailers' Occupation Tax Act is amended by | ||||||
5 | changing Section 11 as follows:
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6 | (35 ILCS 120/11) (from Ch. 120, par. 450)
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7 | Sec. 11. All information received by the Department from | ||||||
8 | returns filed
under this Act, or from any investigation | ||||||
9 | conducted under this Act, shall
be confidential, except for | ||||||
10 | official purposes, and any person who divulges
any such | ||||||
11 | information in any manner, except in accordance with a proper
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12 | judicial order or as otherwise provided by law, shall be guilty | ||||||
13 | of a Class
B misdemeanor with a fine not to exceed $7,500.
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14 | Nothing in this Act prevents the Director of Revenue from | ||||||
15 | publishing or
making available to the public the names and | ||||||
16 | addresses of persons filing
returns under this Act, or |
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1 | reasonable statistics concerning the operation
of the tax by | ||||||
2 | grouping the contents of returns so the information in any
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3 | individual return is not disclosed.
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4 | Nothing in this Act prevents the Director of Revenue from | ||||||
5 | divulging to
the United States Government or the government of | ||||||
6 | any other state, or any
officer or agency thereof, for | ||||||
7 | exclusively official purposes, information
received by the | ||||||
8 | Department in administering this Act, provided that such
other | ||||||
9 | governmental agency agrees to divulge requested tax | ||||||
10 | information to
the Department.
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11 | The Department's furnishing of information derived from a | ||||||
12 | taxpayer's
return or from an investigation conducted under this | ||||||
13 | Act to the surety on a
taxpayer's bond that has been furnished | ||||||
14 | to the Department under this Act,
either to provide notice to | ||||||
15 | such surety of its potential liability under
the bond or, in | ||||||
16 | order to support the Department's demand for payment from
such | ||||||
17 | surety under the bond, is an official purpose within the | ||||||
18 | meaning of
this Section.
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19 | The furnishing upon request of information obtained by the | ||||||
20 | Department
from returns filed under this Act or investigations | ||||||
21 | conducted under this
Act to the Illinois Liquor Control | ||||||
22 | Commission for official use is deemed to
be an official purpose | ||||||
23 | within the meaning of this Section.
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24 | Notice to a surety of potential liability shall not be | ||||||
25 | given unless the
taxpayer has first been notified, not less | ||||||
26 | than 10 days prior thereto, of
the Department's intent to so |
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1 | notify the surety.
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2 | The furnishing upon request of the Auditor General, or his | ||||||
3 | authorized agents,
for official use, of returns filed and | ||||||
4 | information related thereto under
this Act is deemed to be an | ||||||
5 | official purpose within the meaning of this
Section.
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6 | Where an appeal or a protest has been filed on behalf of a | ||||||
7 | taxpayer, the
furnishing upon request of the attorney for the | ||||||
8 | taxpayer of returns filed
by the taxpayer and information | ||||||
9 | related thereto under this Act is deemed
to be an official | ||||||
10 | purpose within the meaning of this Section.
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11 | The furnishing of financial information to a municipality | ||||||
12 | or home rule unit , upon request of the Chief
Executive thereof, | ||||||
13 | is an official purpose within the meaning of this Section,
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14 | provided the municipality or home rule unit agrees in
writing | ||||||
15 | to the requirements of this Section. Information provided to | ||||||
16 | municipalities and home rule units under this paragraph shall | ||||||
17 | be limited to: (1) the business name; (2) the business address; | ||||||
18 | (3) net revenue distributed to the requesting municipality or | ||||||
19 | home rule unit that is directly related to the requesting | ||||||
20 | municipality's local share of the proceeds under the Use Tax | ||||||
21 | Act, the Service Use Tax Act, the Service Occupation Tax Act, | ||||||
22 | and the Retailers' Occupation Tax Act, and, if applicable, any | ||||||
23 | locally imposed retailers' occupation tax or service | ||||||
24 | occupation tax; and (4) a listing of all businesses within the | ||||||
25 | requesting municipality by account identification number and | ||||||
26 | address. On and after July 1, 2015, the furnishing of financial |
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1 | information to municipalities and home rule units under this | ||||||
2 | paragraph may be by electronic means.
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3 | Information so provided shall be subject to all | ||||||
4 | confidentiality provisions
of this Section. The written | ||||||
5 | agreement shall provide for reciprocity,
limitations on | ||||||
6 | access, disclosure, and procedures for requesting information.
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7 | The Department may make available to the Board of Trustees | ||||||
8 | of any Metro
East Mass Transit District information contained | ||||||
9 | on transaction reporting
returns required to be filed under | ||||||
10 | Section 3 of this Act that report sales made
within the | ||||||
11 | boundary of the taxing authority of that Metro East Mass | ||||||
12 | Transit
District, as provided in Section 5.01 of the Local Mass | ||||||
13 | Transit District Act.
The disclosure shall be made pursuant to | ||||||
14 | a written agreement between the
Department and the Board of | ||||||
15 | Trustees of a Metro East Mass Transit District,
which is an | ||||||
16 | official purpose within the meaning of this Section. The | ||||||
17 | written
agreement between the Department and the Board of | ||||||
18 | Trustees of a Metro East
Mass Transit District shall provide | ||||||
19 | for reciprocity, limitations on access,
disclosure, and | ||||||
20 | procedures for requesting information. Information so provided
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21 | shall be subject to all confidentiality provisions of this | ||||||
22 | Section.
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23 | The Director may make available to any State agency, | ||||||
24 | including the
Illinois Supreme Court, which licenses persons to | ||||||
25 | engage in any occupation,
information that a person licensed by | ||||||
26 | such agency has failed to file
returns under this Act or pay |
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1 | the tax, penalty and interest shown therein,
or has failed to | ||||||
2 | pay any final assessment of tax, penalty or interest due
under | ||||||
3 | this Act.
The Director may make available to any State agency, | ||||||
4 | including the Illinois
Supreme
Court, information regarding | ||||||
5 | whether a bidder, contractor, or an affiliate of a
bidder or
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6 | contractor has failed to collect and remit Illinois Use tax on | ||||||
7 | sales into
Illinois, or any tax
under this Act or pay the tax, | ||||||
8 | penalty, and interest shown therein, or has
failed to pay any
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9 | final assessment of tax, penalty, or interest due under this | ||||||
10 | Act, for the
limited purpose of
enforcing bidder and contractor | ||||||
11 | certifications. The Director may make available
to units
of | ||||||
12 | local government and school districts that require bidder and | ||||||
13 | contractor
certifications,
as set forth in Sections 50-11 and | ||||||
14 | 50-12 of the Illinois Procurement Code,
information
regarding | ||||||
15 | whether a bidder, contractor, or an affiliate of a bidder or
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16 | contractor has failed
to collect and remit Illinois Use tax on | ||||||
17 | sales into Illinois, file returns under
this Act, or
pay the | ||||||
18 | tax, penalty, and interest shown therein, or has failed to pay | ||||||
19 | any final
assessment
of tax, penalty, or interest due under | ||||||
20 | this Act, for the limited purpose of
enforcing bidder
and | ||||||
21 | contractor certifications. For purposes of this Section, the | ||||||
22 | term
"affiliate" means any
entity that (1) directly, | ||||||
23 | indirectly, or constructively controls another
entity,
(2) is | ||||||
24 | directly,
indirectly, or constructively controlled by another | ||||||
25 | entity, or (3) is subject
to
the control of
a common entity. | ||||||
26 | For purposes of this Section, an entity controls another
entity
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1 | if it owns,
directly or individually, more than 10% of the | ||||||
2 | voting securities of that
entity.
As used in
this Section, the | ||||||
3 | term "voting security" means a security that (1) confers upon
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4 | the holder
the right to vote for the election of members of the | ||||||
5 | board of directors or
similar governing
body of the business or | ||||||
6 | (2) is convertible into, or entitles the holder to
receive upon | ||||||
7 | its
exercise, a security that confers such a right to vote. A | ||||||
8 | general partnership
interest is a
voting security.
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9 | The Director may make available to any State agency, | ||||||
10 | including the
Illinois
Supreme Court, units of local | ||||||
11 | government, and school districts, information
regarding
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12 | whether a bidder or contractor is an affiliate of a person who | ||||||
13 | is not
collecting
and
remitting Illinois Use taxes for the | ||||||
14 | limited purpose of enforcing bidder and
contractor
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15 | certifications.
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16 | The Director may also make available to the Secretary of | ||||||
17 | State
information that a limited liability company, which has | ||||||
18 | filed articles of
organization with the Secretary of State, or | ||||||
19 | corporation which has been
issued a certificate of | ||||||
20 | incorporation by the Secretary of State has failed to
file | ||||||
21 | returns under this Act or pay the tax, penalty and interest | ||||||
22 | shown therein,
or has failed to pay any final assessment of | ||||||
23 | tax, penalty or interest due under
this Act. An assessment is | ||||||
24 | final when all proceedings in court for review of
such | ||||||
25 | assessment have terminated or the time for the taking thereof | ||||||
26 | has expired
without such proceedings being instituted.
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1 | The Director shall make available for public inspection in | ||||||
2 | the Department's
principal office and for publication, at cost, | ||||||
3 | administrative decisions issued
on or after January 1, 1995. | ||||||
4 | These decisions are to be made available in a
manner so that | ||||||
5 | the following taxpayer information is not disclosed:
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6 | (1) The names, addresses, and identification numbers | ||||||
7 | of the taxpayer,
related entities, and employees.
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8 | (2) At the sole discretion of the Director, trade | ||||||
9 | secrets
or other confidential information identified as | ||||||
10 | such by the taxpayer, no later
than 30 days after receipt | ||||||
11 | of an administrative decision, by such means as the
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12 | Department shall provide by rule.
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13 | The Director shall determine the appropriate extent of the | ||||||
14 | deletions allowed
in paragraph (2). In the event the taxpayer | ||||||
15 | does not submit deletions, the
Director shall make only the | ||||||
16 | deletions specified in paragraph (1).
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17 | The Director shall make available for public inspection and | ||||||
18 | publication an
administrative decision within 180 days after | ||||||
19 | the issuance of the
administrative decision. The term | ||||||
20 | "administrative decision" has the same
meaning as defined in | ||||||
21 | Section 3-101 of Article III of the Code of Civil
Procedure. | ||||||
22 | Costs collected under this Section shall be paid into the Tax
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23 | Compliance and Administration Fund.
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24 | Nothing contained in this Act shall prevent the Director | ||||||
25 | from divulging
information to any person pursuant to a request | ||||||
26 | or authorization made by the
taxpayer or by an authorized |
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1 | representative of the taxpayer.
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2 | (Source: P.A. 98-1058, eff. 1-1-15 .)
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3 | Section 10. The Local Tax Collection Act is amended by | ||||||
4 | changing Section 1 as follows:
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5 | (35 ILCS 720/1) (from Ch. 120, par. 1901)
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6 | Sec. 1.
(a) The Department of Revenue and any county or | ||||||
7 | municipality
may agree to the Department's collecting, and | ||||||
8 | transmitting back to such county
or municipality, any tax | ||||||
9 | lawfully imposed by that county or municipality,
the subject of | ||||||
10 | which is similar to that of a tax imposed by the State and
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11 | collected by the Department of Revenue, unless the General | ||||||
12 | Assembly has
specifically required a different method of | ||||||
13 | collection for such tax.
However, the Department may not enter | ||||||
14 | into a contract with any municipality
or county pursuant to | ||||||
15 | this Act for the collection of any tax based on the
sale or use | ||||||
16 | of tangible personal property generally, not including taxes
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17 | based only on the sale or use of specifically limited kinds of | ||||||
18 | tangible
personal property, unless the
municipal or county | ||||||
19 | ordinance imposes a sales or use tax which is
substantively | ||||||
20 | identical to and which contains the same exemptions as the
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21 | taxes imposed by the municipalities' or counties' ordinances | ||||||
22 | authorized by
the Municipal or County Retailers' Occupation Tax | ||||||
23 | Act or the Municipal or
County Use Tax as interpreted by the | ||||||
24 | Department through its regulations as
those Acts and as those |
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1 | regulations may from time to time be amended.
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2 | (b) Regarding the collection of a tax pursuant to this | ||||||
3 | Section, the
Department and any person subject to a tax | ||||||
4 | collected by the Department
pursuant to this Section shall, as | ||||||
5 | much as practicable, have the same
rights, remedies, | ||||||
6 | privileges, immunities, powers and duties, and be subject
to | ||||||
7 | the same conditions, restrictions, limitations,
penalties, | ||||||
8 | definitions of terms and procedures, as those set forth in the
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9 | Act imposing the State tax, the subject of which is similar to | ||||||
10 | the tax being
collected by the Department pursuant to this | ||||||
11 | Section. The Department and
county or municipality shall | ||||||
12 | specifically agree in writing to such rights,
remedies, | ||||||
13 | privileges, immunities, powers, duties, conditions, | ||||||
14 | restrictions,
limitations, penalties, definitions of terms and | ||||||
15 | procedures, as well as any
other terms deemed necessary or | ||||||
16 | advisable. All terms so agreed upon shall
be incorporated into | ||||||
17 | an ordinance of such county or municipality,
and the Department | ||||||
18 | shall not collect the tax pursuant to this Section until
such | ||||||
19 | ordinance takes effect.
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20 | (c) (1) The Department shall forthwith pay over to the | ||||||
21 | State Treasurer, ex
officio, as trustee, all taxes and | ||||||
22 | penalties collected hereunder. On or
before the 25th day of | ||||||
23 | each calendar month, the Department shall prepare
and certify | ||||||
24 | to the Comptroller the disbursement of stated sums of money to
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25 | named cities and counties from which retailers or other | ||||||
26 | taxpayers have paid taxes or penalties
hereunder to the |
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1 | Department during the second preceding calendar month.
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2 | (i) The an amount to be paid to each county and | ||||||
3 | municipality , which shall equal
the taxes and penalties | ||||||
4 | collected by the Department for such county or
municipality | ||||||
5 | pursuant to this Section during the second preceding calendar | ||||||
6 | month (not including credit memoranda), and not including an | ||||||
7 | amount equal to the amount of refunds made during the second | ||||||
8 | preceding calendar month by the Department of behalf of such | ||||||
9 | county or municipality, plus an amount the Department | ||||||
10 | determines is necessary to offset any amounts which were | ||||||
11 | erroneously paid to a different taxing body, and not including | ||||||
12 | any amount which the Department determines is necessary to | ||||||
13 | offset any amounts which are payable to a different taxing body | ||||||
14 | but were erroneously paid to the municipality or county ,
less | ||||||
15 | 2% of the balance, which sum shall be retained by the State | ||||||
16 | Treasurer to cover the costs incurred by the Department in | ||||||
17 | administering and enforcing the provisions of this Section, as | ||||||
18 | provided herein. total amount of taxes and penalties collected | ||||||
19 | by the Department
for such county or municipality pursuant to | ||||||
20 | this Section or the actual cost
of collection of such taxes and | ||||||
21 | penalties determined pursuant to the
agreement described in | ||||||
22 | subsection (b), whichever is less, which shall be
retained by | ||||||
23 | the State; and
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24 | (ii) With respect to the total amount to be retained by the | ||||||
25 | State Treasurer pursuant to
subparagraph (i), the Department, | ||||||
26 | at the time of each monthly disbursement to the counties and |
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1 | municipalities, shall prepare and certify to the Comptroller | ||||||
2 | the amount so retained by the State Treasurer, which shall be | ||||||
3 | transferred such amount to be deposited into the Tax Compliance | ||||||
4 | and Administration General Revenue Fund
of the State treasury | ||||||
5 | and used by the Department, subject to appropriation, to cover | ||||||
6 | the costs incurred by the
Department in collecting such taxes | ||||||
7 | and penalties.
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8 | (2) Within 10 7 days after receiving the certifications | ||||||
9 | described in paragraph
(1), the Comptroller shall issue orders | ||||||
10 | for payment of the amounts specified
in subparagraph (i) of | ||||||
11 | paragraph (1).
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12 | (d) Any home rule unit of local government which imposes a | ||||||
13 | tax
collected by the Department pursuant to this Section | ||||||
14 | substantially similar to a State imposed tax, or which imposes | ||||||
15 | a tax which
is intended to be collected from a retail purchaser | ||||||
16 | of goods or services at
the same time a similar State tax is | ||||||
17 | also collected, must file a certified copy of
the ordinance | ||||||
18 | imposing the tax with the Department within 10 days after
its | ||||||
19 | passage. Beginning on the effective date of this amendatory Act | ||||||
20 | of the 99th General Assembly, an ordinance or resolution | ||||||
21 | imposing or discontinuing a tax collected by the Department | ||||||
22 | under this Section or effecting a change in the rate thereof | ||||||
23 | shall either (i) be adopted and a certified copy thereof filed | ||||||
24 | with the Department on or before the first day of April, | ||||||
25 | whereupon the
Department shall proceed to administer and | ||||||
26 | enforce the tax imposition, discontinuance, or rate change as |
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1 | of the first day of July next following the adoption and | ||||||
2 | filing; or (ii) be adopted and certified copy thereof filed | ||||||
3 | with the Department on or before the first day of October, | ||||||
4 | whereupon the Department shall proceed to administer and | ||||||
5 | enforce the tax imposition, discontinuance, or rate change as | ||||||
6 | of the first day of January next following the adoption and | ||||||
7 | filing. No such ordinance shall become effective until it is so
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8 | filed. Any home rule unit of local government which has enacted | ||||||
9 | such an
ordinance prior to the effective date of this Act shall | ||||||
10 | file a copy of such
ordinance with the Department within 90 | ||||||
11 | days after the effective date of this Act.
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12 | (e) It is declared to be the law of this State, pursuant to | ||||||
13 | paragraph
(g) of Section 6 of Article VII of the Illinois | ||||||
14 | Constitution, that this
amendatory Act of 1988 is a denial of | ||||||
15 | the power of a home rule unit to fail
to comply with the | ||||||
16 | requirements of paragraphs (d) and (e) of this Section.
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17 | (Source: P.A. 85-1215.)
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18 | Section 99. Effective date. This Act takes effect upon | ||||||
19 | becoming law.".
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