Text: SF00145 Text: SF00147 Text: SF00100 - SF00199 Text: SF Index Bills and Amendments: General Index Bill History: General Index
PAG LIN 1 1 Section 1. Section 214A.1, Code 2003, is amended to read 1 2 as follows: 1 3 214A.1 DEFINITIONS. 1 4 The following definitions shall apply to the various terms 1 5 used in this chapter: 1 6 1. "A.S.T.M." means the American society for testing and 1 7 materials. 1 82. "Motor vehicle fuel" means a substance or combination1 9of substances which is intended to be or is capable of being1 10used for the purpose of propelling or running by combustion1 11any internal combustion engine and is kept for sale or sold1 12for that purpose. The products commonly known as kerosene and1 13distillate or petroleum products of lower gravity (Baume1 14scale), when not used to propel a motor vehicle or for1 15compounding or combining with a motor vehicle fuel, are exempt1 16from this chapter except as provided in section 214A.2A.1 17 2. "Ethanol blended gasoline" means gasoline containing at 1 18 least ten percent alcohol distilled from cereal grains. 1 19 3. "Motor vehicle" means a self-propelled vehicle that 1 20 operates using gasoline, including but not limited to any of 1 21 the following: 1 22 a. An automobile as defined in section 321.1. 1 23 b. A motor truck as defined in section 321.1. 1 24 c. A motor bus as used in section 452A.57. 1 25 d. A motorcycle as defined in section 321.1. 1 26 e. Watercraft as defined in section 462A.2. 1 27 f. An off-road vehicle which is a snowmobile or an all- 1 28 terrain vehicle as defined in section 321G.1. 1 29 4. "Motor vehicle fuel" means the same as defined in 1 30 section 214.1. 1 31 5. "Motor vehicle fuel pump" or "pump" means a stationary 1 32 pump located at a service station which is used for measuring 1 33 and dispensing motor vehicle fuel and which is required to be 1 34 licensed by the department pursuant to chapter 214. 1 353.6. "Motor vehicle fuel storage tank" means an 2 1 aboveground or belowground container that is a fixture, used 2 2 to keep an accumulation of motor vehicle fuel. 2 34.7. "MTBE" means methyl tertiary butyl ether. 2 45.8. "Oxygenate octane enhancer" means oxygen-containing 2 5 compounds, including but not limited to alcohols, ethers, or 2 6 ethanol. 2 76.9. "Retail dealer"shall mean and include any person,2 8firm, partnership, association, or corporation who operates,2 9maintains, or conducts, either in person, or by any agent,2 10employee, or servant, any place of business, filling station,2 11pump station, or tank wagon, from which any motor vehicle2 12fuel, as defined herein, is sold or offered for sale, at2 13retail, or to the final or ultimate consumer.means a person 2 14 who operates, maintains, or conducts a service station, either 2 15 in person, or by any agent or an employee. 2 167.10. "Sell" means to sell or to offer for sale. 2 17 11. "Service station" means the location of a for-profit 2 18 or nonprofit business in this state where motor vehicle fuel 2 19 is sold or offered for sale on a retail basis. 2 208.12. "Wholesale dealer"shall mean and include any2 21person, firm, partnership, association, or corporation, other2 22than retail dealers as defined in subsection 3 of this2 23section, who sells, keeps, or holds, for sale, or purchase for2 24the purpose of sale within this state, anymeans a person, 2 25 other than a retail dealer, who provides motor vehicle fuel 2 26 for sale within this state. 2 27 Sec. 2. Section 214A.2, subsection 1, Code 2003, is 2 28 amended to read as follows: 2 29 1. a. Thesecretarydepartment shall adopt rules pursuant 2 30 to chapter 17A for carrying out this chapter. The rules may 2 31 include, but are not limited to, specifications relating to 2 32 motor vehicle fuel or oxygenate octane enhancers, including 2 33 ethanol blended gasoline. 2 34 b. In the interest of uniformity, thesecretarydepartment 2 35 shall adopt by reference or otherwise specifications relating 3 1 to tests and standards for motor vehicle fuel or oxygenate 3 2 octane enhancers,. The specifications shall be based on those 3 3 established by the American society for testing and materials 3 4 (A.S.T.M.), unless thesecretarydepartment determines those 3 5 specifications are inconsistent with this chapter or are not 3 6 appropriate to the conditions which exist in this state. 3 7 Sec. 3. Section 214A.2, subsection 3, Code 2003, is 3 8 amended to read as follows: 3 9 3. a. Gasoline with a mixture of less than ten percent 3 10 ethanol shall be known as high-emission gasoline. 3 11 b. Gasoline with a mixture of ten percent or more ethanol, 3 12 but not more than thirteen percent, shall be known as 3 13 conventional blend ethanol. 3 14b.c. Gasoline with a mixture of more than thirteen 3 15 percent ethanol, but not more than twenty-five percent 3 16 ethanol, shall be known as high blend ethanol. For purposes 3 17 of chapters 323A, 422, and 452A, high blend ethanol shall be 3 18 treated as conventional blend ethanol. 3 19c.d. Gasolineshall not containwith a mixture of eighty- 3 20 five percent or morethan twenty-five percentethanol shall be 3 21 known as E-85 ethanol blended gasoline. 3 22 Sec. 4. Section 214A.2A, Code 2003, is amended to read as 3 23 follows: 3 24 214A.2A KEROSENELABELINGAND LOW GRAVITY PETROLEUM. 3 25 1. Fuel which is sold or is kept, offered, or exposed for 3 26 sale as kerosene shall be labeled as kerosene. The label 3 27 shall include the word "kerosene" and a designation as either 3 28 "K1" or "K2", and shall indicate that the kerosene is in 3 29 compliance with the standard specification adopted by the 3 30 A.S.T.M. in specification D-3699 (1982). 3 31 2. Kerosene and distillate or petroleum products of lower 3 32 gravity according to the Baume scale, when not used to propel 3 33 a motor vehicle or compounded or combined with a motor vehicle 3 34 fuel, are exempt from this chapter. 3 35 Sec. 5. Section 214A.16, Code 2003, is amended to read as 4 1 follows: 4 2 214A.16 NOTICE TO PUBLIC OFBLENDED FUEL DECALTYPES OF 4 3 MOTOR VEHICLE FUEL SOLD AT A PUMP. 4 4 1. If motor vehicle fuel containing a renewable fuel is 4 5 sold from a motor vehicle fuel pump, the pump shall have 4 6 affixed a decal identifying the name of the renewable fuel. 4 7 The decal may be different based on the type of renewable fuel 4 8 used. The design and location of the decal shall be 4 9 prescribed by rules adopted by the department. A decal 4 10 identifying a renewable fuel shall be consistent with 4 11 standards adopted pursuant to section 159A.6. The department 4 12 may approve an application to place a decal in a special 4 13 location on a pump or container or use a decal with special 4 14 lettering or colors, if the decal appears clear and 4 15 conspicuous to the consumer. The application shall be made in 4 16 writing pursuant to procedures adopted by the department. 4 17 2. If high-emission gasoline is sold from a motor vehicle 4 18 fuel pump, the pump shall have affixed a label. The label 4 19 shall identify the gasoline as high-emission gasoline and 4 20 provide notice that its use is restricted under this chapter. 4 21 The design and location of the decal shall be prescribed by 4 22 rules adopted by the department. 4 23 Sec. 6. NEW SECTION. 214A.18A PROHIBITION HIGH- 4 24 EMISSION GASOLINE. 4 25 1. Except as provided in this section, a retail dealer 4 26 shall not sell high-emission gasoline, as described in section 4 27 214A.2, in this state. 4 28 2. This section shall not apply to a retail dealer that 4 29 sells gasoline used to operate any of the following: 4 30 a. An aircraft as defined in section 328.1. 4 31 b. A motor vehicle used exclusively for motor sports, 4 32 including on a raceway, if the motor vehicle cannot operate on 4 33 a highway as provided in chapter 321 or rules adopted by the 4 34 state department of transportation. 4 35 c. A motor vehicle operated by using diesel fuel. 5 1 3. A retail dealer may sell high-emission gasoline if all 5 2 of the following apply: 5 3 a. The high-emission gasoline is premium grade unleaded 5 4 gasoline as provided in section 214A.2. 5 5 b. The high-emission gasoline is sold exclusively for the 5 6 operation of one of the following: 5 7 (1) A motorcycle as defined in section 321.1. 5 8 (2) An antique vehicle registered under section 321.115. 5 9 (3) A snowmobile as defined in section 321G.1. 5 10 (4) An all-terrain vehicle as defined in section 321G.1. 5 11 (5) Watercraft as defined in section 462A.2. 5 12 (6) A small motor vehicle such as a lawnmower. 5 13 c. The retail dealer's service station does not use more 5 14 than one motor vehicle fuel pump to sell high-emission 5 15 gasoline at any one time. 5 16 Sec. 7. Section 422.11C, Code 2003, is amended to read as 5 17 follows: 5 18 422.11CETHANOL BLENDEDE-85 GASOLINE TAX CREDIT. 5 19 1. As used in this section, unless the context otherwise 5 20 requires: 5 21 a."Ethanol blended gasoline" means the same as defined in5 22section 452A.2."E-85 ethanol blended gasoline" means E-85 5 23 ethanol blended gasoline that meets the specifications 5 24 required by the department of agriculture and land stewardship 5 25 pursuant to section 214A.2 and that is dispensed through a 5 26 motor vehicle fuel pump. 5 27 b. "Gasoline" means gasoline that meets the specifications 5 28 required by the department of agriculture and land stewardship 5 29 pursuant to section 214A.2 and that is dispensed through a 5 30meteredmotor vehicle fuel pump. 5 31 c."Metered pump" means a motor vehicle fuel pump licensed5 32by the department of agriculture and land stewardship pursuant5 33to chapter 214"Motor vehicle fuel pump", "retail dealer", 5 34 "sell", and "service station" mean the same as defined in 5 35 section 214A.1. 6 1d. "Retail dealer" means a retail dealer as defined in6 2section 214A.1 who operates a metered pump at a service6 3station.6 4e. "Sell" means to sell on a retail basis.6 5f. "Service station" means each geographic location in6 6this state where a retail dealer sells and dispenses gasoline6 7on a retail basis.6 8g.d. "Tax credit" means the designatedethanol blendedE- 6 9 85 gasoline tax credit as provided in this section. 6 10 2. The taxes imposed under this division, less the credits 6 11 allowed under sections 422.12 and 422.12B, shall be reduced by 6 12 anethanol blendedE-85 gasoline tax credit for each tax year 6 13 that the taxpayer is eligible to claim the tax credit under 6 14 this section. In order to be eligible, all of the following 6 15 must apply: 6 16 a. The taxpayer is a retail dealer.6 17b. The taxpayerwho operatesat leastone or more service 6 18stationstations at whichmore than sixty percent of the total6 19gallons ofE-85 ethanol blended gasoline is sold and dispensed 6 20 throughone or more meteredmotor vehicle fuel pumpsby the6 21taxpayerlocated at the service stations in the tax yearis6 22ethanol blended gasoline. 6 23c.b. The taxpayer complies with requirements of the 6 24 department required to administer this section. 6 25 3. a.The tax credit shall be calculated separately for6 26each service station site operated by the taxpayer.The 6 27 amount of the E-85 ethanol blended gasoline tax creditfor6 28each eligible service stationistwo and one-halften cents 6 29 multiplied by the total number of gallons ofethanol blended6 30 E-85 ethanol blended gasoline sold and dispensed through all 6 31meteredmotor vehicle fuel pumpslocated at that service6 32stationoperated at each of the taxpayer's service stations 6 33 during the tax yearin excess of sixty percent of all gasoline6 34sold and dispensed through metered pumps at that service6 35station during the tax year. 7 14.b. Any credit in excess of the taxpayer's tax liability 7 2 shall be refunded. In lieu of claiming a refund, the taxpayer 7 3 may elect to have the overpayment shown on the taxpayer's 7 4 final, completed return and credited to the tax liability for 7 5 the following tax year. 7 65.4. An individual may claim the E-85 ethanol blended 7 7 gasoline tax credit allowed a partnership, limited liability 7 8 company, S corporation, estate, or trust electing to have the 7 9 income taxed directly to the individual. The amount of the 7 10 tax credit claimed by the individual shall be based upon the 7 11 pro rata share of the individual's earnings of a partnership, 7 12 limited liability company, S corporation, estate, or trust. 7 13 Sec. 8. Section 422.33, subsection 11, Code 2003, is 7 14 amended to read as follows: 7 15 11. a. As used in this subsection, unless the context 7 16 otherwise requires: 7 17 (1)"Ethanol blended gasoline", "gasoline", "metered7 18 "Gasoline" and "E-85 ethanol blended gasoline" mean the same 7 19 as defined in section 422.11C. 7 20 (2) "Motor vehicle fuel pump", "retail dealer", "sell", 7 21 and "service station" mean the same as defined in section 7 22422.11C214A.1. 7 23(2)(3) "Tax credit" means the designated E-85 ethanol 7 24 blended gasoline tax credit as provided in this subsection. 7 25 b. The taxes imposed under this division shall be reduced 7 26 by an E-85 ethanol blended gasoline tax credit for each tax 7 27 year that the taxpayer is eligible to claim the tax credit 7 28 under this subsection. In order to be eligible, all of the 7 29 following must apply: 7 30 (1) The taxpayer is a retail dealer.7 31(2) The taxpayerwho operatesat leastone or more service 7 32stationstations at whichmore than sixty percent of the total7 33gallons ofE-85 ethanol blended gasoline is sold and dispensed 7 34 through one or moremeteredmotor vehicle fuel pumpsby the7 35taxpayer is ethanol blended gasolinelocated at the service 8 1 stations in the tax year. 8 2(3)(2) The taxpayer complies with requirements of the 8 3 department required to administer this subsection. 8 4 c.The tax credit shall be calculated separately for each8 5service station site operated by the taxpayer.The amount of 8 6 the tax creditfor each eligible service stationistwo and8 7one-halften cents multiplied by the total number of gallons 8 8 ofethanol blendedE-85 ethanol blended gasoline sold and 8 9 dispensed through allmeteredmotor vehicle fuel pumpslocated8 10 operated atthateach of the taxpayer's servicestation8 11 stations during the tax yearin excess of sixty percent of all8 12gasoline sold and dispensed through metered pumps at that8 13service station during the tax year. 8 14 d. Any credit in excess of the taxpayer's tax liability 8 15 shall be refunded. In lieu of claiming a refund, the taxpayer 8 16 may elect to have the overpayment shown on the taxpayer's 8 17 final, completed return and credited to the tax liability for 8 18 the following tax year. 8 19 Sec. 9. Section 452A.3, subsections 1 through 4, Code 8 20 2003, are amended to read as follows: 8 21 452A.3 LEVY OF EXCISE TAX. 8 221. Except as otherwise provided in this section and in8 23this division, until June 30, 2007, this subsection shall8 24apply to the excise tax imposed on each gallon of motor fuel8 25used for any purpose for the privilege of operating motor8 26vehicles in this state.8 27a. The rate of the excise tax shall be based on the number8 28of gallons of ethanol blended gasoline that is distributed in8 29this state as expressed as a percentage of the number of8 30gallons of motor fuel distributed in this state, which is8 31referred to as the distribution percentage. The department8 32shall determine the percentage basis for each determination8 33period beginning January 1 and ending December 31. The rate8 34for the excise tax shall apply for the period beginning July 18 35and ending June 30 following the end of the determination9 1period.9 2b. The rate for the excise tax shall be as follows:9 3(1) If the distribution percentage is not greater than9 4fifty percent, the rate shall be nineteen cents for ethanol9 5blended gasoline and twenty cents for motor fuel other than9 6ethanol blended gasoline.9 7(2) If the distribution percentage is greater than fifty9 8percent but not greater than fifty-five percent, the rate9 9shall be nineteen cents for ethanol blended gasoline and9 10twenty and one-tenth cents for motor fuel other than ethanol9 11blended gasoline.9 12(3) If the distribution percentage is greater than fifty-9 13five percent but not greater than sixty percent, the rate9 14shall be nineteen cents for ethanol blended gasoline and9 15twenty and three-tenths cents for motor fuel other than9 16ethanol blended gasoline.9 17(4) If the distribution percentage is greater than sixty9 18percent but not greater than sixty-five percent, the rate9 19shall be nineteen cents for ethanol blended gasoline and9 20twenty and five-tenths cents for motor fuel other than ethanol9 21blended gasoline.9 22(5) If the distribution percentage is greater than sixty-9 23five percent but not greater than seventy percent, the rate9 24shall be nineteen cents for ethanol blended gasoline and9 25twenty and seven-tenths cents for motor fuel other than9 26ethanol blended gasoline.9 27(6) If the distribution percentage is greater than seventy9 28percent but not greater than seventy-five percent, the rate9 29shall be nineteen cents for ethanol blended gasoline and9 30twenty-one cents for motor fuel other than ethanol blended9 31gasoline.9 32(7) If the distribution percentage is greater than9 33seventy-five percent but not greater than eighty percent, the9 34rate shall be nineteen and three-tenths cents for ethanol9 35blended gasoline and twenty and eight-tenths cents for motor10 1fuel other than ethanol blended gasoline.10 2 (8) If the distribution percentage is greater than eighty10 3percent but not greater than eighty-five percent, the rate10 4shall be nineteen and five-tenths cents for ethanol blended10 5gasoline and twenty and seven-tenths cents for motor fuel10 6other than ethanol blended gasoline.10 7(9) If the distribution percentage is greater than eighty-10 8five percent but not greater than ninety percent, the rate10 9shall be nineteen and seven-tenths cents for ethanol blended10 10gasoline and twenty and four-tenths cents for motor fuel other10 11than ethanol blended gasoline.10 12(10) If the distribution percentage is greater than ninety10 13percent but not greater than ninety-five percent, the rate10 14shall be nineteen and nine-tenths cents for ethanol blended10 15gasoline and twenty and one-tenth cents for motor fuel other10 16than ethanol blended gasoline.10 17(11) If the distribution percentage is greater than10 18ninety-five percent, the rate shall be twenty cents for10 19ethanol blended gasoline and twenty cents for motor fuel other10 20than ethanol blended gasoline.10 211A.1. Except as otherwise provided in this section and in 10 22 this division,after June 30, 2007,an excise tax of twenty 10 23 cents is imposed on each gallon of motor fuel used for any 10 24 purpose for the privilege of operating motor vehicles in this 10 25 state. However, special rates shall be imposed as follows: 10 26 a. Until June 30, 2010, for the operation of motor 10 27 vehicles in this state, no excise tax is imposed on the use of 10 28 E-85 ethanol blended gasoline. 10 29 b. For the operation of motor vehicles in this state, an 10 30 excise tax of thirty cents per gallon is imposed on the use of 10 31 high-emission gasoline as provided in section 214A.2. 10 322.c. For theprivilege of operatingoperation of aircraft 10 33 in this state an excise tax of eight cents per gallon is 10 34 imposed on the use ofallaviation gasoline. 10 353.d. For theprivilege of operatingoperation of motor 11 1 vehicles or aircraft in this state, there is imposed an excise 11 2 tax on the use of special fuel in a motor vehicle or aircraft. 11 3 The tax rate on special fuel for diesel engines of motor 11 4 vehicles is twenty-two and one-half cents per gallon. The 11 5 rate of tax on special fuel for aircraft is three cents per 11 6 gallon. On all other special fuel, unless otherwise specified 11 7 in this section, the per gallon rate is the same as the motor 11 8 fuel tax. Indelible dye meeting United States environmental 11 9 protection agency and internal revenue service regulations 11 10 must be added to fuel before or upon withdrawal at a terminal 11 11 or refinery rack for that fuel to be exempt from tax and the 11 12 dyed fuel may be used only for an exempt purpose. 11 133A.e. For liquefied petroleum gas used as a special fuel, 11 14 the rate of tax shall be twenty cents per gallon. 11 154.f. For compressed natural gas used as a special fuel, 11 16 the rate of tax that is equivalent to the motor fuel tax shall 11 17 be sixteen cents per hundred cubic feet adjusted to a base 11 18 temperature of sixty degrees Fahrenheit and a pressure of 11 19 fourteen and seventy-three hundredths pounds per square inch 11 20 absolute. 11 21 Sec. 10. EFFECTIVE AND APPLICABILITY DATES. 11 22 1. a. Except as provided in subsection 2, this Act takes 11 23 effect on January 1, 2004. 11 24 b. The provisions of this Act amending sections 422.11C 11 25 and 422.3, to the extent those provisions make changes in the 11 26 amounts and methods of assessing and administering the ethanol 11 27 blended or E-85 gasoline tax credits, take effect July 1, 11 28 2003, and apply to tax years beginning on or after January 1, 11 29 2003. 11 30 2. The department of agriculture and land stewardship and 11 31 the department of revenue and finance shall perform functions 11 32 prior to the effective date of this Act that are necessary in 11 33 order to implement this Act. 11 34 EXPLANATION 11 35 BACKGROUND. In 2001 the general assembly enacted House 12 1 File 716 (2001 Iowa Acts, chapter 123) which promoted the 12 2 production and consumption of ethanol. That Act created 12 3 provisions providing a tax credit for retail dealers of 12 4 gasoline who sell ethanol blended gasoline (motor fuel 12 5 containing at least 10 percent alcohol). The tax credit 12 6 applies to both taxpayers filing as individuals under Code 12 7 section 422.11C and businesses under Code section 422.33. 12 8 Specifically, the Act provided a tax credit for a retail 12 9 dealer who operates at least one service station at which more 12 10 than 60 percent of the total gallons of gasoline sold by the 12 11 retail dealer is ethanol blended gasoline. The Act also 12 12 amended provisions in Code section 452A.3 that provide for an 12 13 excise tax on each gallon of motor fuel sold in the state. 12 14 Under the Act, until June 30, 2007, the rates for unblended 12 15 and blended motor fuel are adjusted each year based on the 12 16 number of gallons of ethanol blended gasoline that are 12 17 distributed in this state as expressed as a percentage of the 12 18 total number of gallons of motor fuel distributed in this 12 19 state. 12 20 ETHANOL REQUIREMENTS. This bill amends Code chapter 214A 12 21 which provides authority to the department of agriculture and 12 22 land stewardship to regulate the sale of motor vehicle fuel. 12 23 The bill amends Code section 214A.2 which provides for 12 24 different types of gasoline by providing that gasoline with a 12 25 mixture of less than 10 percent ethanol is to be known as 12 26 high-emission gasoline. The bill eliminates a prohibition 12 27 against selling gasoline with a mixture of more than 85 12 28 percent ethanol and provides that gasoline with a mixture of 12 29 85 percent or more ethanol is known as E-85 ethanol blended 12 30 gasoline. The bill prohibits retail dealers of gasoline from 12 31 selling high-emission gasoline, and provides a number of 12 32 exceptions. The prohibition does not apply to gasoline used 12 33 to operate aircraft, motor vehicles involved exclusively in 12 34 motor sports events, or motor vehicles operating using diesel 12 35 fuel. The requirement also does not apply to selling gasoline 13 1 for use in certain vehicles such as antique vehicles, 13 2 snowmobiles, all-terrain vehicles, watercraft, and small motor 13 3 vehicles. The bill also provides that all high-emission 13 4 gasoline must be premium grade unleaded gasoline. The bill 13 5 prohibits a retail dealer from using more than one pump to 13 6 dispense such gasoline, and the pump must be labeled notifying 13 7 the public of its restricted use. Code section 214A.11 13 8 provides that any person violating the provisions of Code 13 9 chapter 214A is guilty of a simple misdemeanor. A simple 13 10 misdemeanor is punishable by confinement for no more than 30 13 11 days or a fine of at least $50, but not more than $500, or by 13 12 both. 13 13 TAXES. The bill amends the tax credit provisions in Code 13 14 sections 422.11C and 422.33 to provide that a retail dealer 13 15 who sells E-85 ethanol blended gasoline is eligible to receive 13 16 a tax credit. The amount of the tax credit is 10 cents 13 17 multiplied by the total number of gallons of E-85 ethanol 13 18 blended gasoline sold and dispensed through all motor vehicle 13 19 fuel pumps operated at each of the taxpayer's service stations 13 20 during the tax year. 13 21 The bill also amends provisions in Code section 452A.3 that 13 22 provide for an adjustable excise tax on gallons of gasoline 13 23 sold in the state based on ethanol blended gasoline purchased 13 24 in this state. The bill eliminates that formula and 13 25 establishes a general rate of 20 cents per gallon. The bill 13 26 creates two exceptions. Until June 30, 2010, no excise tax is 13 27 imposed on the use of E-85 ethanol blended gasoline. An 13 28 excise tax of 30 cents per gallon is imposed on the use of 13 29 high-emission gasoline. 13 30 EFFECTIVE DATE AND APPLICABILITY. The bill takes effect on 13 31 January 1, 2004, and the tax credit provisions apply to tax 13 32 years beginning on or after January 1, 2004. 13 33 LSB 1375XS 80 13 34 da/pj/5.1
Text: SF00145 Text: SF00147 Text: SF00100 - SF00199 Text: SF Index Bills and Amendments: General Index Bill History: General Index
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