SB40-SSA1, s. 2465 6Section 2465. 77.707 (2) of the statutes is amended to read:
SB40-SSA1,1167,147 77.707 (2) Retailers and the department of revenue may not collect a tax under
8s. 77.706 for any local professional football stadium district created under subch. IV
9of ch. 229 after the last day of the calendar quarter during that is at least 120 days
10from the date on
which the local professional football stadium district board makes
11all of the certifications to the department of revenue under s. 229.825 (3), except that
12the department of revenue may collect from retailers taxes that accrued before the
13day after the last day of
that calendar quarter and fees, interest and penalties that
14relate to those taxes.
SB40-SSA1, s. 2466 15Section 2466. 77.71 (1) of the statutes is amended to read:
SB40-SSA1,1167,2516 77.71 (1) For the privilege of selling, licensing, leasing or renting tangible
17personal property, and the property and items specified under s. 77.52 (1) (b) to (d),
18and for the privilege of selling, licensing, performing or furnishing services a sales
19tax is imposed upon retailers at the rate of 0.5% in the case of a county tax or at the
20rate under s. 77.705 or 77.706 in the case of a special district tax of the gross receipts
21sales price from the sale, licensing, lease or rental of tangible personal property, and
22the property and items specified under s. 77.52 (1) (b) to (d),
except property taxed
23under sub. (4), sold, licensed, leased or rented at retail in the county or special district
24or from selling, licensing, performing or furnishing services described under s. 77.52
25(2) in the county or special district.
SB40-SSA1, s. 2467
1Section 2467. 77.71 (2) of the statutes is amended to read:
SB40-SSA1,1168,142 77.71 (2) An excise tax is imposed at the rate of 0.5% in the case of a county tax
3or at the rate under s. 77.705 or 77.706 in the case of a special district tax of the sales
4purchase price upon every person storing, using or otherwise consuming in the
5county or special district tangible personal property, property and items specified
6under s. 77.52 (1) (b) to (d),
or services if the property, item, or service is subject to
7the state use tax under s. 77.53, except that a receipt indicating that the tax under
8sub. (1), (3) or (4) has been paid relieves the buyer of liability for the tax under this
9subsection and except that if the buyer has paid a similar local tax in another state
10on a purchase of the same property, item, or services that tax shall be credited against
11the tax under this subsection and except that for motor vehicles that are used for a
12purpose in addition to retention, demonstration or display while held for sale in the
13regular course of business by a dealer the tax under this subsection is imposed not
14on the sales purchase price but on the amount under s. 77.53 (1m).
SB40-SSA1, s. 2468 15Section 2468. 77.71 (3) of the statutes is amended to read:
SB40-SSA1,1168,2516 77.71 (3) An excise tax is imposed upon a contractor engaged in construction
17activities within the county or special district, at the rate of 0.5% in the case of a
18county tax or at the rate under s. 77.705 or 77.706 in the case of a special district tax
19of the sales purchase price of tangible personal property that is used in constructing,
20altering, repairing or improving real property and that becomes a component part
21of real property in that county or special district, except that if the contractor has
22paid the sales tax of a county in the case of a county tax or of a special district in the
23case of a special district tax in this state on that property, or has paid a similar local
24sales tax in another state on a purchase of the same property, that tax shall be
25credited against the tax under this subsection.
SB40-SSA1, s. 2469
1Section 2469. 77.71 (4) of the statutes is amended to read:
SB40-SSA1,1169,112 77.71 (4) An excise tax is imposed at the rate of 0.5% in the case of a county tax
3or at the rate under s. 77.705 or 77.706 in the case of a special district tax of the sales
4purchase price upon every person storing, using or otherwise consuming a motor
5vehicle, boat, snowmobile, mobile home not exceeding 45 feet in length, trailer,
6semitrailer, all-terrain vehicle
or aircraft, if that property must be registered or
7titled with this state and if that property is to be customarily kept in a county that
8has in effect an ordinance under s. 77.70 or in a special district that has in effect a
9resolution under s. 77.705 or 77.706, except that if the buyer has paid a similar local
10sales tax in another state on a purchase of the same property that tax shall be
11credited against the tax under this subsection.
SB40-SSA1, s. 2470 12Section 2470. 77.72 (title) of the statutes is repealed.
SB40-SSA1, s. 2471 13Section 2471. 77.72 (1) of the statutes is renumbered 77.72 and amended to
14read:
SB40-SSA1,1169,23 1577.72 General rule for property . For the purposes of this subchapter, all
16retail sales of tangible personal property are completed at the time when, and the
17place where, the seller or the seller's agent transfers possession to the buyer or the
18buyer's agent. In this subsection, a common carrier or the U.S. postal service is the
19agent of the seller, regardless of any f.o.b. point and regardless of the method by
20which freight or postage is paid. Rentals and leases of property, except property
21under sub. (2), have a situs at the location of that property
, and property and items
22specified under s. 77.52 (1) (b) to (d), and taxable services occur as provided in s.
2377.522
.
SB40-SSA1, s. 2472 24Section 2472. 77.72 (2) and (3) of the statutes are repealed.
SB40-SSA1, s. 2473 25Section 2473. 77.73 (2) of the statutes is amended to read:
SB40-SSA1,1170,8
177.73 (2) Counties and special districts do not have jurisdiction to impose the
2tax under s. 77.71 (2) in regard to specified digital goods, additional digital goods,
3items and property under s. 77.52 (1) (b) and (c), and
tangible personal property,
4except snowmobiles, trailers, semitrailers, and all-terrain vehicles,
purchased in a
5sale that is consummated in another county or special district in this state that does
6not have in effect an ordinance or resolution imposing the taxes under this
7subchapter and later brought by the buyer into the county or special district that has
8imposed a tax under s. 77.71 (2).
SB40-SSA1, s. 2474 9Section 2474. 77.73 (3) of the statutes is created to read:
SB40-SSA1,1170,1710 77.73 (3) Counties and special districts have jurisdiction to impose the taxes
11under this subchapter on retailers who file an application under s. 77.52 (7) or who
12register under s. 77.53 (9) or (9m), regardless of whether such retailers are engaged
13in business in the county or special district, as provided in s. 77.51 (13g). A retailer
14who files an application under s. 77.52 (7) or who registers under s. 77.53 (9) or (9m)
15shall collect, report, and remit to the department the taxes imposed under this
16subchapter for all counties and special districts that have an ordinance or resolution
17imposing the taxes under this subchapter.
SB40-SSA1, s. 2475 18Section 2475. 77.75 of the statutes is amended to read:
SB40-SSA1,1170,24 1977.75 Reports. Every person subject to county or special district sales and use
20taxes shall, for each reporting period, record that person's sales made in the county
21or special district that has imposed those taxes separately from sales made
22elsewhere in this state and file a report of the measure of the county or special district
23sales and use taxes and the tax due thereon separately
as prescribed by the
24department of revenue
.
SB40-SSA1, s. 2476
1Section 2476. 77.77 (1) of the statutes is renumbered 77.77 (1) (a) and
2amended to read:
SB40-SSA1,1171,123 77.77 (1) (a) The gross receipts sales price from services subject to the tax under
4s. 77.52 (2) are not or the lease, rental, or license of tangible personal property, and
5property and items specified under s. 77.52 (1) (b) to (d), is
subject to the taxes under
6this subchapter, and the incremental amount of tax caused by a rate increase
7applicable to those services, leases, rentals, or licenses is not due, if those services
8are billed to the customer and paid for before
beginning with the first billing period
9starting on or after
the effective date of the county ordinance, special district
10resolution, or rate increase, regardless of whether the service is furnished or the
11property or item is leased, rented, or licensed
to the customer before or after that
12date.
SB40-SSA1, s. 2477 13Section 2477. 77.77 (1) (b) of the statutes is created to read:
SB40-SSA1,1171,2114 77.77 (1) (b) The sales price from services subject to the tax under s. 77.52 (2)
15or the lease, rental, or license of tangible personal property, and property and items
16specified under s. 77.52 (1) (b) to (d), is not subject to the taxes under this subchapter,
17and a decrease in the tax rate imposed under this subchapter on those services first
18applies, beginning with bills rendered on or after the effective date of the repeal or
19sunset of a county ordinance or special district resolution imposing the tax or other
20rate decrease, regardless of whether the service is furnished or the property or item
21is leased, rented, or licensed to the customer before or after that date.
SB40-SSA1, s. 2478 22Section 2478. 77.77 (2) of the statutes is repealed.
SB40-SSA1, s. 2479 23Section 2479. 77.785 (1) of the statutes is amended to read:
SB40-SSA1,1172,224 77.785 (1) All retailers shall collect and report the taxes under this subchapter
25on the gross receipts sales price from leases and rentals of property, items and

1property under s. 77.52 (1) (b) and (c), specified digital goods, and additional digital
2goods
under s. 77.71 (4).
SB40-SSA1, s. 2480 3Section 2480. 77.785 (2) of the statutes is amended to read:
SB40-SSA1,1172,84 77.785 (2) Prior to registration or titling, a retailer of a boat, all-terrain vehicle,
5trailer and semi-trailer dealers and licensed
aircraft, motor vehicle, or mobile home
6and snowmobile dealers shall collect the taxes under this subchapter on sales of
7items under s. 77.71 (4). The dealer retailer shall remit those taxes to the
8department of revenue along with payments of the taxes under subch. III.
SB40-SSA1, s. 2480c 9Section 2480c. 77.81 (5) of the statutes is created to read:
SB40-SSA1,1172,1310 77.81 (5) "Nonprofit organization" means a nonprofit corporation, a charitable
11trust, or other nonprofit association that is described in section 501 (c) (3) of the
12Internal Revenue Code and is exempt from federal income tax under section 501 (a)
13of the Internal Revenue Code.
SB40-SSA1, s. 2480d 14Section 2480d. 77.81 (6) of the statutes is created to read:
SB40-SSA1,1172,1615 77.81 (6) "Recreational activities" include hunting, fishing, hiking,
16sight-seeing, cross-country skiing, horseback riding, and staying in cabins.
SB40-SSA1, s. 2480j 17Section 2480j. 77.83 (2) (am) of the statutes is created to read:
SB40-SSA1,1172,2218 77.83 (2) (am) 1. For land designated as managed forest land under an order
19that takes effect on or after the effective date of this subdivision .... [revisor inserts
20date], no person may enter into a lease or other agreement for consideration if the
21purpose of the lease or agreement is to permit persons to engage in a recreational
22activity.
SB40-SSA1,1172,2523 2. For land designated as managed forest land under an order that took effect
24before the effective date of this subdivision .... [revisor inserts date], all of the
25following apply:
SB40-SSA1,1173,4
1a. An owner of managed forest land may enter into a lease or other agreement
2for consideration that permits persons to engage in a recreational activity if the lease
3or agreement terminates before the January 1 immediately following the effective
4date of this subdivision .... [revisor inserts date].
SB40-SSA1,1173,85 b. A lease or other agreement for consideration that permits persons to engage
6in a recreational activity and that is in effect on the effective date of this subdivision
7.... [revisor inserts date] shall be void beginning on the January 1 immediately
8following the effective date of this subdivision .... [revisor inserts date].
SB40-SSA1,1173,119 3. Subdivisions 1. and 2. do not apply to any lease or other agreement if the
10consideration involved solely consists of reasonable membership fees charged by a
11nonprofit organization and the lease or agreement is approved by the department.
SB40-SSA1, s. 2480p 12Section 2480p. 77.83 (4) of the statutes is renumbered 77.83 (4) (a).
SB40-SSA1, s. 2480r 13Section 2480r. 77.83 (4) (b) of the statutes is created to read:
SB40-SSA1,1173,1614 77.83 (4) (b) Any person who fails to comply with sub. (2) (am) shall forfeit an
15amount equal to the total amount of consideration received by the person as a result
16of violating sub. (2) (am) or $500, whichever is greater.
SB40-SSA1, s. 2481 17Section 2481. 77.89 (2) (b) of the statutes is amended to read:
SB40-SSA1,1173,2318 77.89 (2) (b) The municipal treasurer shall pay all amounts received under s.
1977.84 (2) (b) and (bm) to the county treasurer, as provided under ss. 74.25 and 74.30.
20The county treasurer shall, by June 30 of each year, pay all amounts received under
21this paragraph to the department. All amounts received by the department shall be
22credited to the conservation fund and shall be reserved for land acquisition and,
23resource management activities, and grants under s. 77.895.
SB40-SSA1, s. 2482 24Section 2482. 77.895 of the statutes is created to read:
SB40-SSA1,1174,2
177.895 Grants for land acquisitions for outdoor activities. (1)
2Definitions. In this section:
SB40-SSA1,1174,33 (a) "Board" means the managed forest land board.
SB40-SSA1,1174,54 (b) "Land" means land in fee simple, conservation easements, and other
5easements in land.
SB40-SSA1,1174,66 (c) "Local governmental unit" means a city, village, town, or county.
SB40-SSA1,1174,87 (d) "Nonprofit conservation organization" has the meaning given in s. 23.0955
8(1).
SB40-SSA1,1174,13 9(2) Program. The department shall establish a program to award grants to
10nonprofit conservation organizations, to local governmental units, and to itself to
11acquire land to be used for hunting, fishing, hiking, sightseeing, and cross-country
12skiing. The board shall administer the program and award the grants under the
13program.
SB40-SSA1,1174,16 14(3) Requirements. The department, in consultation with the board, shall
15promulgate rules establishing requirements for awarding grants under this section.
16The rules promulgated under this subsection shall include all of the following:
SB40-SSA1,1174,1817 (a) A requirement that the board give higher priority to counties over other
18grant applicants in awarding grants under this section.
SB40-SSA1,1174,2119 (b) A requirement that, in awarding grants to counties under this section, the
20board give higher priority to counties that have higher numbers of acres that are
21designated as closed under s. 77.83.
SB40-SSA1,1174,2422 (c) A requirement that, in awarding grants to towns under this section, the
23board give higher priority to towns that have higher numbers of acres that are
24designated as closed under s. 77.83.
SB40-SSA1,1175,3
1(d) A requirement that no grant may be awarded under this section without it
2being approved by the board of each county in which the land to be acquired is
3located.
SB40-SSA1,1175,54 (e) Requirements concerning the use of sound forestry practices on land
5acquired under this section.
SB40-SSA1,1175,86 (fm) A requirement that no more than 10 percent of grant funding available
7under this section may be used to acquire parcels of land that are less than 10 acres
8in size.
SB40-SSA1,1175,119 (gm) A requirement that land acquired with a grant under this section be open
10to hunting, fishing, and trapping during all applicable hunting, fishing, and trapping
11seasons.
SB40-SSA1,1175,14 12(4) Use of land. Land acquired under this section may be used for purposes
13in addition to those specified in sub. (2) if the additional uses are compatible with the
14purposes specified in sub. (2).
SB40-SSA1, s. 2483 15Section 2483. 77.92 (4) of the statutes is amended to read:
SB40-SSA1,1176,616 77.92 (4) "Net business income," with respect to a partnership, means taxable
17income as calculated under section 703 of the Internal Revenue Code; plus the items
18of income and gain under section 702 of the Internal Revenue Code, including taxable
19state and municipal bond interest and excluding nontaxable interest income or
20dividend income from federal government obligations; minus the items of loss and
21deduction under section 702 of the Internal Revenue Code, except items that are not
22deductible under s. 71.21; plus guaranteed payments to partners under section 707
23(c) of the Internal Revenue Code; plus the credits claimed under s. 71.07 (2dd), (2de),
24(2di), (2dj), (2dL), (2dm), (2dr), (2ds), (2dx), (3g), (3s), (3n), (3p), (3t), (3w), (5b), (5e),
25(5f), (5g), and (5h), (5i), (5j), and (5k); and plus or minus, as appropriate, transitional

1adjustments, depreciation differences, and basis differences under s. 71.05 (13), (15),
2(16), (17), and (19); but excluding income, gain, loss, and deductions from farming.
3"Net business income," with respect to a natural person, estate, or trust, means profit
4from a trade or business for federal income tax purposes and includes net income
5derived as an employee as defined in section 3121 (d) (3) of the Internal Revenue
6Code.
SB40-SSA1, s. 2484 7Section 2484. 77.98 of the statutes is amended to read:
SB40-SSA1,1176,14 877.98 Imposition. A local exposition district under subch. II of ch. 229 may
9impose a tax on the retail sale, except sales for resale, within the district's
10jurisdiction under s. 229.43 of products that are subject to a tax under s. 77.54 (20)
11(c) 1. to 3. and not
candy, as defined in s. 77.51 (1fm), prepared food, as defined in s.
1277.51 (10m), and soft drinks, as defined in s. 77.51 (17w), unless
exempt from the
13sales tax under s. 77.54 (1), (4), (7) (a), (7m), (9), (9a) or (20) (c) 5., (20n) (b) and (c),
14and (20r).
SB40-SSA1, s. 2485 15Section 2485. 77.981 of the statutes is amended to read:
SB40-SSA1,1176,24 1677.981 Rate. The tax under s. 77.98 is imposed on the sale of taxable products
17at the rate of 0.25% of the gross receipts sales price, except that the district, by a vote
18of a majority of the authorized members of its board of directors, may impose the tax
19at the rate of 0.5% of the gross receipts sales price. A majority of the authorized
20members of the district's board may vote that, if the balance in a special debt service
21reserve fund of the district is less than the requirement under s. 229.50 (5), the tax
22rate under this subchapter is 0.5%. The 0.5% rate shall be effective on the next
23January 1, April 1, July 1 or October 1, and this tax is irrepealable if any bonds issued
24by the district and secured by the special debt service reserve fund are outstanding.
SB40-SSA1, s. 2486 25Section 2486. 77.982 (2) of the statutes is amended to read:
SB40-SSA1,1177,6
177.982 (2) Sections 77.51 (4) (a), (b) 1., 2. and 4., (c) 1. to 3. and (d) (12m), (14)
2(a) to (f), (j) and (k) and, (14g), (15a), and (15b), 77.52 (3), (6), (4), (13), (14), (18), and
3(19), , 77.58 (1) to (5), (6m), and (7), 77.585, 77.59, 77.60, 77.61 (2), (3m), (5), (8), (9),
4and (12) to (14) (15), and 77.62, as they apply to the taxes under subch. III, apply to
5the tax under this subchapter. Sections 77.72 (1) and Section 77.73, as they apply
6it applies to the taxes under subch. V, apply applies to the tax under this subchapter.
SB40-SSA1, s. 2487 7Section 2487. 77.99 of the statutes is amended to read:
SB40-SSA1,1177,19 877.99 Imposition. A local exposition district under subch. II of ch. 229 may
9impose a tax at the rate of 3% of the gross receipts sales price on the rental, but not
10for rerental and not for rental as a service or repair replacement vehicle, within the
11district's jurisdiction under s. 229.43, of Type 1 automobiles, as defined in s. 340.01
12(4) (a), by establishments primarily engaged in short-term rental of passenger cars
13without drivers, for a period of 30 days or less, unless the sale is exempt from the sales
14tax under s. 77.54 (1), (4), (7) (a), (7m), (9) or (9a). If the state makes a payment under
15s. 229.50 (7) to a district's special debt service reserve fund, a majority of the district's
16authorized board of directors may vote to increase the tax rate under this subchapter
17to 4%. A resolution to adopt the taxes imposed under this section, or an increase in
18the tax rate, shall be effective on the first January 1, April 1, July 1, or October 1
19following the adoption of the resolution or tax increase.
SB40-SSA1, s. 2488 20Section 2488. 77.991 (2) of the statutes is amended to read:
SB40-SSA1,1178,321 77.991 (2) Sections 77.51 (4) (a), (b) 1., 2. and 4., (c) 1. to 3. and (d) and (12m),
22(14) (a) to (f), (j) and (k), (14g), (15a), and (15b), 77.52 (3), (4), (6), (13), (14) and, (18),
23and (19), , 77.58 (1) to (5), (6m), and (7), 77.585, 77.59, 77.60, 77.61 (2), (3m), (5), (8),
24(9), and (12) to (14) (15), and 77.62, as they apply to the taxes under subch. III, apply
25to the tax under this subchapter. Sections 77.72 (1) and (2) (a) and Section 77.73, as

1they apply it applies to the taxes under subch. V, apply applies to the tax under this
2subchapter. The renter shall collect the tax under this subchapter from the person
3to whom the passenger car is rented.
SB40-SSA1, s. 2489 4Section 2489. 77.994 (1) (intro.) of the statutes is amended to read:
SB40-SSA1,1178,115 77.994 (1) (intro.) Except as provided in sub. (2), a municipality or a county all
6of which is included in a premier resort area under s. 66.1113 may, by ordinance,
7impose a tax at a rate of 0.5% of the gross receipts sales price from the sale, license,
8lease, or rental in the municipality or county of goods or services that are taxable
9under subch. III made by businesses that are classified in the standard industrial
10classification manual, 1987 edition, published by the U.S. office of management and
11budget, under the following industry numbers:
SB40-SSA1, s. 2490 12Section 2490. 77.9941 (4) of the statutes is amended to read:
SB40-SSA1,1178,1513 77.9941 (4) Sections 77.72 (1), (2) (a) and (3) (a), 77.73, 77.74, 77.75, 77.76 (1),
14(2), and (4), 77.77 (1) and (2), 77.785 (1), and 77.79, as they apply to the taxes under
15subch. V, apply to the tax under this subchapter.
SB40-SSA1, s. 2491 16Section 2491. 77.995 (2) of the statutes is repealed and recreated to read:
SB40-SSA1,1178,2417 77.995 (2) There is imposed a fee at the rate of 5% of the sales price on the
18rental, but not for rerental and not for rental as a service or repair replacement
19vehicle of Type 1 automobiles, as defined in s. 340.01 (4) (a); of mobile homes, as
20defined in s. 340.01 (29); of motor homes, as defined in s. 340.01 (33m); and of
21camping trailers, as defined in s. 340.01 (6m) by establishments primarily engaged
22in short-term rental of vehicles without drivers, for a period of 30 days or less, unless
23the sale is exempt from the sales tax under s. 77.54 (1), (4), (7) (a), (7m) or (9a). There
24is also imposed a fee at the rate of 5% of the sales price on the rental of limousines.
SB40-SSA1, s. 2492 25Section 2492. 77.9951 (2) of the statutes is amended to read:
SB40-SSA1,1179,6
177.9951 (2) Sections 77.51 (4) (a), (b) 1., 2. and 4., (c) 1. to 3. and (d) and (12m),
2(14) (a) to (f), (j) and (k), (14g), (15a), and (15b), 77.52 (3), (4), (6), (13), (14) and, (18),
3and (19), , 77.58 (1) to (5), (6m), and (7), 77.585, 77.59, 77.60, 77.61 (2), (3m), (5), (8),
4(9), and (12) to (14) (15), and 77.62, as they apply to the taxes under subch. III, apply
5to the fee under this subchapter. The renter shall collect the fee under this
6subchapter from the person to whom the vehicle is rented.
SB40-SSA1, s. 2493 7Section 2493. 77.996 (6) of the statutes is amended to read:
SB40-SSA1,1179,128 77.996 (6) "Gross receipts" has the meaning given in s. 77.51 (4) (a), (b) 1. and
95., (c) 1. to 4., and (d)
means the sales price, as defined in s. 77.51 (15b), of tangible
10personal property and taxable services sold by a dry cleaning facility
. "Gross
11receipts" does not include the license fee imposed under s. 77.9961 (1m) that is passed
12on to customers.
SB40-SSA1, s. 2494 13Section 2494. 77.9961 (1m) of the statutes is amended to read:
SB40-SSA1,1179,1914 77.9961 (1m) Every person operating a dry cleaning facility shall pay to the
15department a fee for each dry cleaning facility that the person operates. The fee shall
16be paid in installments, as provided in sub. (2), and each installment is equal to 1.8%
172.8 percent of the gross receipts from the previous 3 months from dry cleaning
18apparel and household fabrics, but not from formal wear the facility rents to the
19general public.
SB40-SSA1, s. 2495 20Section 2495. 77.9972 (2) of the statutes is amended to read:
SB40-SSA1,1180,321 77.9972 (2) Sections 77.51 (4) (a), (b) 1., 2., and 4., (c) 1. to 3. and (d) and (12m),
22(14) (a) to (f), (j), and (k), (14g), (15a), and (15b), 77.52 (3), (4), (6), (13), (14), and (18),
23and (19), , 77.58 (1) to (5), (6m), and (7), 77.585, 77.59, 77.60, 77.61 (2), (3m), (5), (8),
24(9), and (12) to (14) (15), and 77.62, as they apply to the taxes under subch. III, apply
25to the fee under this subchapter. Sections 77.72 (1) and (2) (a) and Section 77.73, as

1they apply it applies to the taxes under subch. V, apply applies to the fee under this
2subchapter. The renter shall collect the fee under this subchapter from the person
3to whom the passenger car is rented.
SB40-SSA1, s. 2496 4Section 2496. Subchapter XIV of chapter 77 [precedes 77.998] of the statutes
5is created to read:
SB40-SSA1,1180,66 CHAPTER 77
SB40-SSA1,1180,87 SUBCHAPTER XIV
8 oil company assessment
Loading...
Loading...