0001| HOUSE BILL 498
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0002| 43rd legislature - STATE OF NEW MEXICO - first session, 1997
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0003| INTRODUCED BY
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0004| G. X. MCSHERRY
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0005|
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0006|
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0007|
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0008|
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0009|
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0010| AN ACT
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0011| RELATING TO WINE EXCISE TAX; AMENDING SECTIONS OF THE NMSA
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0012| 1978.
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0013|
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0014| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF NEW MEXICO:
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0015| Section 1. Section 7-17-2 NMSA 1978 (being Laws 1966,
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0016| Chapter 49, Section 2, as amended) is amended to read:
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0017| "7-17-2. DEFINITIONS.--As used in the Liquor Excise Tax
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0018| Act:
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0019| A. "alcoholic beverages" means distilled or
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0020| rectified spirits, potable alcohol, brandy, whiskey, rum, gin
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0021| and aromatic bitters or any similar alcoholic beverage,
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0022| including blended or fermented beverages, dilutions or mixtures
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0023| of one or more of the foregoing containing more than one-half
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0024| of one percent alcohol, but excluding medicinal bitters:
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0025| (1) "spirituous liquors" means alcoholic
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0001| beverages, except fermented beverages such as wine, beer, cider
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0002| and ale;
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0003| (2) "beer" means any alcoholic beverage
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0004| obtained by the fermentation of any infusion or decoction of
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0005| barley, malt and hops or other cereals in water and includes
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0006| porter, beer, ale and stout;
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0007| (3) "cider" means an alcoholic beverage made
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0008| from the normal alcoholic fermentation of the juice of sound,
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0009| ripe apples that contains not less than one-half of one percent
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0010| of alcohol by volume and not more than seven percent of alcohol
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0011| by volume;
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0012| (4) "fortified wine" means wine containing
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0013| more than fourteen percent alcohol by volume when bottled or
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0014| packaged by the manufacturer, but does not include:
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0015| (a) wine that is sealed or capped by
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0016| cork closure and aged two years or more;
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0017| (b) wine that contains more than
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0018| fourteen percent alcohol by volume solely as a result of the
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0019| natural fermentation process and has not been produced with the
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0020| addition of wine spirits, brandy or alcohol; or
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0021| (c) vermouth and sherry; and
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0022| (5) "wine" includes the words "fruit juices"
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0023| and means alcoholic beverages, other than cider, obtained by
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0024| the fermentation of the natural sugar contained in fruit or
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0025| other agricultural products, with or without the addition of
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0001| sugar or other products, that do not contain less than one-half
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0002| of one percent nor more than twenty-one percent alcohol by
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0003| volume;
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0004| B. "department" means the taxation and revenue
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0005| department, the secretary of taxation and revenue or any
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0006| employee of the department exercising authority lawfully
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0007| delegated to that employee by the secretary;
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0008| C. "microbrewer" means any person who produces
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0009| [less] fewer than five thousand barrels of beer in a year;
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0010| D. "person" means any individual, estate, trust,
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0011| receiver, cooperative association, club, corporation, company,
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0012| firm, partnership, joint venture, syndicate or other
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0013| association; "person" also means, to the extent permitted by
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0014| law, any federal, state or other governmental unit or
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0015| subdivision or agency, department or instrumentality thereof;
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0016| E. "small winer or winegrower" means any person who
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0017| produces [less] fewer than two hundred twenty thousand
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0018| [liters] gallons of wine in a year; and
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0019| F. "wholesaler" means any person holding a license
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0020| issued under Section 60-6A-1 NMSA 1978 or any person selling
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0021| alcoholic beverages that were not purchased from a person
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0022| holding a license issued under Section 60-6A-1 NMSA 1978."
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0023| Section 2. Section 7-17-5 NMSA 1978 (being Laws 1993,
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0024| Chapter 65, Section 8, as amended) is amended to read:
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0025| "7-17-5. IMPOSITION AND RATE OF LIQUOR EXCISE TAX.--There
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0001| is imposed on any wholesaler who sells alcoholic beverages on
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0002| which the tax imposed by this section has not been paid an
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0003| excise tax, to be referred to as the "liquor excise tax", at
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0004| the following rates on alcoholic beverages sold:
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0005| A. on spirituous liquors, one dollar sixty cents
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0006| ($1.60) per liter;
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0007| B. on beer, except as provided in Subsection E of
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0008| this section, forty-one cents ($.41) per gallon;
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0009| C. on wine, except as provided in Subsections D and
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0010| F of this section, forty-five cents ($.45) per liter;
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0011| D. on fortified wine, one dollar fifty cents
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0012| ($1.50) per liter;
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0013| E. on beer manufactured or produced by a
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0014| microbrewer and sold in this state, provided that proof is
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0015| furnished to the department that the beer was manufactured or
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0016| produced by a microbrewer, twenty-five cents ($.25) per gallon;
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0017| F. on wine manufactured or produced by a small
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0018| winer or winegrower and sold in this state, provided that proof
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0019| is furnished to the department that the wine was manufactured
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0020| or produced by a small winer or winegrower, [ten cents
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($.10)] thirty-eight cents ($.38) per [liter] gallon on
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0022| the first [eighty thousand liters] one hundred thousand
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0023| gallons sold and [twenty cents ($.20)] seventy-six cents
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0024| ($.76) per [liter] gallon on all [liters] gallons sold
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0025| over [eighty thousand] one hundred thousand gallons but
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0001| less than two hundred twenty thousand gallons; and
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0002| G. on cider, forty-one cents ($.41) per gallon."
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0003| Section 3. EFFECTIVE DATE.--The effective date of the
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0004| provisions of this act is July 1, 1997.
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0005|
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0006| State of New Mexico
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0007| House of Representatives
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0008|
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0009| FORTY-THIRD LEGISLATURE
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0010| FIRST SESSION, 1997
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0011|
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0012|
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0013| February 20, 1997
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0014|
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0015|
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0016| Mr. Speaker:
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0017|
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0018| Your BUSINESS AND INDUSTRY COMMITTEE, to whom
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0019| has been referred
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0020|
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0021| HOUSE BILL 498
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0022|
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0023| has had it under consideration and reports same with
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0024| recommendation that it DO PASS, and thence referred to the
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0025| APPROPRIATIONS AND FINANCE COMMITTEE.
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0001|
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0002| Respectfully submitted,
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0003|
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0004|
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0005|
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0006|
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0007|
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0008| Fred Luna, Chairman
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0009|
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0010|
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0011| Adopted Not Adopted
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0012|
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0013| (Chief Clerk) (Chief Clerk)
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0014|
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0015| Date
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0016|
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0017| The roll call vote was 10 For 0 Against
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0018| Yes: 10
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0019| Excused: Getty, Olguin, Varela
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0020| Absent: None
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0021|
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0022|
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0023| G:\BILLTEXT\BILLW_97\H0498 State of New Mexico
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0024| House of Representatives
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0025|
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0001| FORTY-THIRD LEGISLATURE
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0002| FIRST SESSION, 1997
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0003|
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0004|
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0005| March 11, 1997
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0006|
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0007|
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0008| Mr. Speaker:
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0009|
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0010| Your TAXATION AND REVENUE COMMITTEE, to whom has
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0011| been referred
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0012|
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0013| HOUSE BILL 498
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0014|
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0015| has had it under consideration and reports same with
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0016| recommendation that it DO PASS, amended as follows:
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0017|
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0018| 1. On page 3, line 15, strike "two hundred twenty
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0019| thousand", insert in lieu thereof "three hundred seventy-five
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0020| thousand" and at the end of the line remove the brackets and
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0021| line-through.
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0022|
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0023| 2. On page 3, line 16, strike "gallons".
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0024|
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0025| 3. On page 4, line 18, remove the brackets and line-
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0001| through.
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0002|
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0003| 4. On page 4, line 19, strike "thirty-eight cents ($.38)",
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0004| remove the brackets and line-through and strike "gallon".
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0005|
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0006| 5. On page 4, line 20, remove the brackets and line-through
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0007| and strike "one hundred thousand gallons".
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0008|
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0009| 6. On page 4, line 21, remove both sets of brackets and the
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0010| lines-through and strike "seventy-six cents ($.76)".
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0011|
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0012| 7. On page 4, line 22, strike "gallon", "gallons" and "one"
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0013| and remove both sets of brackets and both lines-through.
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0014|
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0015| 8. On page 4, line 23, strike "hundred thousand gallons",
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0016| insert in lieu thereof "liters" and at the end of the line strike
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0017| "two hundred twenty" and insert in lieu thereof "three hundred
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0018| seventy-five".
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0019|
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0020|
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0021|
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0022| Respectfully submitted,
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0023|
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0024|
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0025|
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0001|
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0002|
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0003| Jerry W. Sandel, Chairman
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0004|
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0005|
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0006| Adopted Not Adopted
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0007|
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0008| (Chief Clerk) (Chief Clerk)
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0009|
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0010| Date
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0011|
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0012| The roll call vote was 9 For 0 Against
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0013| Yes: 9
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0014| Excused: Gonzales, Russell, Sandoval, Stell
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0015| Absent: None
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0016|
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0017|
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0018| .118534.1
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0019| G:\BILLTEXT\BILLW_97\H0498
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0020|
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0021| FORTY-THIRD LEGISLATURE
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0022| FIRST SESSION, 1997
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0023|
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0024|
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0025| March 17, 1997
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0001|
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0002| Mr. President:
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0003|
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0004| Your WAYS AND MEANS COMMITTEE, to whom has been
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0005| referred
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0006|
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0007| HOUSE BILL 498, as amended
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0008|
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0009| has had it under consideration and reports same with
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0010| recommendation that it DO PASS.
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0011|
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0012| Respectfully submitted,
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0013|
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0014|
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0015|
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0016|
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0017| __________________________________
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0018| Carlos R. Cisneros, Chairman
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0019|
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0020|
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0021|
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0022| Adopted_______________________ Not
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0023| Adopted_______________________
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0024| (Chief Clerk) (Chief Clerk)
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0025|
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0001|
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0002|
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0003| Date ________________________
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0004|
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0005|
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0006| The roll call vote was 6 For 1 Against
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0007| Yes: 6
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0008| No: Duran
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0009| Excused: McSorley, Nava
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0010| Absent: None
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0011|
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0012|
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0013| H0498WM1
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