71st OREGON LEGISLATIVE ASSEMBLY--2001 Regular Session
Enrolled
Senate Bill 229
Sponsored by Senator DECKERT, Representatives HILL, HASS;
Representatives DEVLIN, RINGO
CHAPTER ................
AN ACT
Relating to taxation; creating new provisions; and amending ORS
285B.650, 285B.707, 285B.713, 314.752 and 318.031.
Be It Enacted by the People of the State of Oregon:
SECTION 1. ORS 285B.650 is amended to read:
285B.650. As used in ORS 285B.650 to 285B.728, unless the
context requires otherwise:
(1) 'Business firm' means a person operating or conducting one
or more trades or businesses but does not include any
governmental agency, municipal corporation or nonprofit
corporation. { +
(2) + } { + ' Electronic commerce' means engaging in
commercial or retail transactions predominantly over the Internet
or a computer network, utilizing the Internet as a platform for
transacting business or facilitating the use of the Internet by
other persons for business transactions, and may be further
defined by the Economic and Community Development Department by
rule. + }
{ - (2) - } { + (3) + } 'Eligible business firm' means a
firm engaged in an activity described under ORS 285B.707 which
may file an application for precertification under ORS 285B.719.
{ - (3) - } { + (4) + } 'Employee' means a person who works
more than 32 hours per week, but does not include persons with
temporary or seasonal jobs or persons hired solely to construct
qualified property.
{ - (4) - } { + (5) + } 'Enterprise zone' means one of the
30 areas designated or terminated and redesignated by order of
the Governor under ORS 284.160 (1987 Replacement Part) before
October 3, 1989, one of the 17 areas designated by the Director
of the Economic and Community Development Department under ORS
285B.653, areas designated under ORS 285B.677 and areas
designated under ORS 285B.689.
{ - (5) - } { + (6) + } 'First-source hiring agreement'
means an agreement between a precertified business firm and a
publicly funded job training provider whereby the job training
provider refers qualified candidates to the firm for new jobs and
job openings in the firm.
{ - (6) - } { + (7) + } 'Modification' means modernization,
renovation or remodeling of an existing building or structure.
{ - (7) - } { + (8) + } 'Nonurban enterprise zone' means an
enterprise zone located outside a regional or metropolitan urban
growth boundary.
Enrolled Senate Bill 229 (SB 229-D) Page 1
{ - (8) - } { + (9) + } 'Precertified business firm' means
an eligible business firm whose application for precertification
has been approved under ORS 285B.719 and which may apply for a
property tax exemption under ORS 285B.722.
{ - (9) - } { + (10) + } 'Publicly funded job training
provider' includes but is not limited to, community colleges, Job
Training Partnership Act service providers, and other similar
programs.
{ - (10) - } { + (11) + } 'Qualified business firm' means a
business firm described in ORS 285B.704 whose application for a
property tax exemption has been approved under ORS 285B.722.
{ - (11) - } { + (12) + } 'Qualified property' means
property described under ORS 285B.713.
{ - (12) - } { + (13) + } 'Sponsor' means the city or
county that applied for and received approval of an enterprise
zone under ORS 284.150 and 284.160 (1987 Replacement Part), under
ORS 285B.656 and 285B.659, under ORS 285B.677 or 285B.686 or
under ORS 285B.689.
{ - (13) - } { + (14) + } 'Urban enterprise zone' means an
enterprise zone in a metropolitan statistical area, as defined by
the most recent federal decennial census, located inside a
regional or metropolitan urban growth boundary.
SECTION 2. { + (1) A sponsor of an existing enterprise zone
may seek to have the zone designated for electronic commerce
under this section.
(2) The sponsor shall file an application to have the zone
designated for electronic commerce with the Economic and
Community Development Department. The application shall be in the
form and contain the information that the department by rule may
require.
(3) The application shall be accompanied by a copy of a
resolution, adopted by the governing body of the sponsor,
requesting that the zone be designated for electronic commerce.
(4) The department shall review applications for electronic
commerce designation and shall approve no more than four zones
for electronic commerce designation. In approving zones for
electronic commerce designation, the department shall strive to
approve zones for electronic commerce designation in different
geographic areas of this state. + }
SECTION 2a. { + Section 2b of this 2001 Act is added to and
made a part of ORS 285B.650 to 285B.728. + }
SECTION 2b. { + (1) Notwithstanding sections 2 and 5 of this
2001 Act, a city shall be designated for electronic commerce if
the city:
(a) By resolution of the governing body of the city, declares
itself a city designated for electronic commerce;
(b) As of the effective date of this 2001 Act, has a population
of more than 1,500 but less than 2,000;
(c) Is located less than 25 miles from a city with a population
of more than 500,000; and
(d) Is located less than 10 miles from a city with a high
concentration of high technology firms and with a population
that, as of the effective date of this 2001 Act, does not exceed
85,000.
(2) Only one city may be designated for electronic commerce
under this section, and that designation shall be made without
consideration of the numeric or geographic limitations imposed by
section 2 of this 2001 Act.
(3)(a) A city does not need to be a sponsor of an enterprise
zone to be designated for electronic commerce under this section.
Enrolled Senate Bill 229 (SB 229-D) Page 2
(b) The governing body of a city designated for electronic
commerce under this section does not have to comply with the
requirements of ORS 285B.650 to 285B.728, except that the
governing body must take all actions under ORS 285B.650 to
285B.728 with respect to business firms that are required of a
sponsor of a nonurban enterprise zone.
(c) A business firm that is located in a city designated for
electronic commerce under this section and that seeks an
exemption under ORS 285B.698 must take all actions required of a
qualified business firm under ORS 285B.650 to 285B.728, except
that the business firm does not need to be located within an
enterprise zone.
(4) For the purpose of determining the boundaries of a city
designated for electronic commerce, 'city' includes:
(a) Territory that is annexed into the city, as of the date of
the annexation;
(b) Land within the urban growth boundary of the city; and
(c) Territory that is added to the urban growth boundary
described in paragraph (b) of this subsection, as of the date the
urban growth boundary is extended to such territory. + }
SECTION 3. ORS 285B.707 is amended to read:
285B.707. (1) Except as provided in subsections (3) and (4) of
this section, to be an eligible business firm, a business firm
must be engaged in the business of providing goods, products or
services to other businesses, and not to the general public for
personal or household use or consumption, through activities
including, but not limited to, manufacturing, assembly,
fabrication, processing, shipping or storage.
(2) Businesses significantly engaged in business activities
within the enterprise zone such as retail sales or services,
child care, housing, retail food service, health care, tourism,
entertainment, financial services, professional services, leasing
space to others, property management, construction or other
similar activities are not eligible business firms.
(3) Notwithstanding subsection (1) or (2) of this section, a
business firm that operates a hotel, motel or destination resort
is an eligible business firm regardless of the sale of services
for personal consumption, if allowed in the enterprise zone under
ORS 285B.716.
(4) Notwithstanding any other provision of this section, if a
business firm described in subsection (2) of this section engages
in an activity described in subsection (1) of this section, the
business firm is an eligible business firm if the activity is
performed at a location that is separate from the activity of the
firm that is described in subsection (2) of this section. For
purposes of determining whether a business firm described in this
subsection satisfies the requirements of ORS 285B.704, only the
operations of the firm that are described in subsection (1) of
this section and employees working a majority of their time in
those operations shall be considered.
(5) Two or more business firms that otherwise meet the
requirements of this section may elect to be treated as one
eligible business firm if 100 percent of the equity interest in
the business firms is owned by the same person or persons, or if
one of the business firms owns 100 percent of the equity interest
of the other or others.
(6) Notwithstanding subsection (1) or (2) of this section, a
business firm engaged in the activity of providing a retail or
financial service is an eligible business firm if:
Enrolled Senate Bill 229 (SB 229-D) Page 3
(a) The activity serves customers by responding to orders or
requests received only by telephone, computer, the Internet or
similar means of telecommunications; and
(b) Not less than 90 percent of the customers or orders are
located and originate in an area from which long distance
telephone charges, in the absence of a toll-free number, would
apply if the order were placed by telephone.
(7) Notwithstanding subsection (1) or (2) of this section, a
business firm that makes an investment in qualified property at a
facility that serves statewide, regional, national or global
operations of the firm through administrative, design, financial,
management, marketing or other activities is an eligible business
firm, without regard to the relationship of such activities to
any otherwise eligible activities within the enterprise zone if:
(a) In approving the application for precertification, the zone
sponsor includes with the application a formal finding that the
facility complies with the requirements of this subsection and
that the size of the proposed investment, the employment at the
facility or the nature of the activities at the facility will
significantly enhance the local economy, in relation to the
overall purpose and employment of the zone;
(b) The actual investment and facility of the firm are
consistent with the descriptions presented in the
precertification application; and
(c) For purposes of ORS 285B.704, all employees at the facility
constitute employment of the firm, as defined in ORS 285B.704.
{ + (8) Notwithstanding subsection (1) or (2) of this
section, a business firm that is engaged in electronic commerce
is an eligible business firm if the enterprise zone has been
approved for electronic commerce designation under section 2 of
this 2001 Act. + }
SECTION 4. ORS 285B.713 is amended to read:
285B.713. (1) The property tax exemption provided under ORS
285B.698 shall be available only for qualified property of a
qualified business firm.
(2) The following kinds of property are qualified for the
exemption allowed under ORS 285B.698:
(a) A new building or structure with a cost of $25,000 or more.
(b) An addition to or modification of an existing building or
structure. The total cost of qualifying additions or
modifications to an existing building or structure shall be at
least $25,000 in one assessment year. In order to satisfy the
minimum investment requirement, the cost of two or more additions
or modifications made in one assessment year to a single building
or structure may be aggregated.
(c) Any real property machinery or equipment, whether new, used
or reconditioned, that is newly purchased, leased or transferred
into the enterprise zone from outside the county within which the
zone is located and installed in property owned or leased by a
qualified business firm.
(d) Any single item of personal property machinery or
equipment, whether new, used or reconditioned, that is newly
purchased, leased or transferred into the enterprise zone from
outside the county within which the zone is located and installed
in property owned or leased by a qualified business firm and:
(A) That has a cost of at least $1,000 if the property is used
exclusively for producing tangible goods { + or is used in
electronic commerce in a zone approved for electronic commerce
designation under section 2 of this 2001 Act + }; or
(B) That has a cost of at least $50,000.
Enrolled Senate Bill 229 (SB 229-D) Page 4
(e) A new building and associated structures owned by a
governmental body that are leased to one or more qualified
business firms.
(f) Any property otherwise described in this section that is
owned or leased and operated by a business firm operating a
hotel, motel or destination resort, to the extent that the
property is located on the same site as the hotel, motel or
destination resort and is used primarily to serve overnight
guests of the hotel, motel or destination resort. For purposes of
this paragraph, property is primarily used to serve guests if at
least 50 percent of any receipts from such use are paid by
guests.
(g) Any property otherwise described in this section that is
owned or leased and operated by a business firm described in ORS
285B.707 (4), to the extent that the property is used exclusively
in an activity described in ORS 285B.707 (1).
{ + (h) Any property otherwise described in this section that
is owned or leased and operated by a business firm that is
engaged in electronic commerce, if the enterprise zone in which
the property is located is a zone approved for electronic
commerce designation under section 2 of this 2001 Act. + }
(3) The following property is not qualified for exemption under
ORS 285B.698:
(a) Land.
(b) Self-propelled motorized vehicles.
(c) Property excluded under ORS 285B.698 (5).
SECTION 5. { + Qualified property owned or leased and operated
by a qualified business firm engaged in electronic commerce may
not receive an exemption under ORS 285B.698 unless the electronic
commerce operations of the firm are located in an enterprise zone
that has been approved for electronic commerce designation under
section 2 of this 2001 Act. + }
SECTION 6. { + Sections 2 and 5 of this 2001 Act are added to
and made a part of ORS 285B.650 to 285B.728. + }
SECTION 7. { + Section 8 of this 2001 Act is added to and made
a part of ORS chapter 315. + }
SECTION 8. { + (1) A credit against the taxes that are
otherwise due under ORS chapter 316 or, if the taxpayer is a
corporation, under ORS chapter 317 or 318, shall be allowed to a
taxpayer that is:
(a) A qualified business firm engaged in electronic commerce in
an enterprise zone that has been approved for electronic commerce
designation under section 2 of this 2001 Act; or
(b) A business firm engaged in electronic commerce in a city
that has been designated for electronic commerce under section 2b
of this 2001 Act.
(2) The credit shall equal 25 percent of the investments made
by the business firm during the tax year in electronic commerce
operations within the area designated for electronic commerce
that are related to electronic commerce sales, customer service,
order fulfillment or broadband infrastructure.
(3) A credit under this section may not be allowed for an
income tax year beginning in a property tax year in which
qualified property of the business firm is subject to property
tax.
(4) A credit allowed under this section may not exceed the
lesser of $2 million or the tax liability of the taxpayer.
(5) Any tax credit otherwise allowable under this section that
is not used by the taxpayer in a particular year may be carried
forward and offset against the taxpayer's tax liability for the
Enrolled Senate Bill 229 (SB 229-D) Page 5
next succeeding tax year. Any credit remaining unused in the next
succeeding tax year may be carried forward and used in the second
succeeding tax year, and likewise any credit not used in that
second succeeding tax year may be carried forward and used in the
third succeeding tax year, and any credit not used in that third
succeeding tax year may be carried forward and used in the fourth
succeeding tax year, and any credit not used in that fourth
succeeding tax year may be carried forward and used in the fifth
succeeding tax year, but may not be carried forward for any tax
year thereafter.
(6) As used in this section, 'business firm,' 'electronic
commerce,' 'qualified business firm' and 'qualified property '
have the meanings given those terms in ORS 285B.650. + }
SECTION 9. { + Sections 10 and 11 of this 2001 Act are added
to and made a part of ORS chapter 285B. + }
SECTION 10. { + (1) As used in this section and section 11 of
this 2001 Act:
(a) 'Advanced telecommunications facilities' means high-speed,
dedicated or switched broadband telecommunications infrastructure
or equipment that enables users to send or receive high quality
voice, data or video telecommunications using any technology.
(b) 'Last mile connection' means a communications channel from
the feed from a connecting bypassing intercity telecommunications
carrier through a telecommunications switching center, or an
individual message distribution point, to a user terminal.
(c) 'Local exchange carrier' means a person that holds a
certificate of authority issued by the Public Utility Commission
under ORS 759.020 to provide intrastate telecommunications
service or local exchange telecommunications service within this
state.
(d) 'Telecommunications carrier' means a provider of
telecommunications services, but does not include an aggregator,
as defined in 47 U.S.C. 226.
(2) A telecommunications carrier seeking a tax credit under
section 15 of this 2001 Act for the installation of advanced
telecommunications facilities, prior to incurring any costs
associated with the installation, shall apply to the Economic and
Community Development Department for certification of the
facilities as advanced telecommunications facilities.
(3) The application for certification shall be in the form and
shall contain the information required by the department pursuant
to rules adopted by the department for the administration of the
tax credit certification under this section, including but not
limited to:
(a) A complete description of the installation project and the
customers to be served by the project;
(b) The expected costs for completing the project;
(c) The expected start date and the expected date on which the
advanced telecommunications facilities are to be placed in
service;
(d) The geographic area or areas in which the advanced
telecommunications facilities are to be installed; and
(e) A description of how the facilities will be integrated into
the operations of the intrastate telecommunications services
provided by the telecommunications carrier.
(4) The application for certification shall be accompanied by
technical documentation demonstrating that the facilities will
meet or exceed applicable minimum performance standards
established by the department under section 11 of this 2001 Act.
Enrolled Senate Bill 229 (SB 229-D) Page 6
(5) The department may approve or deny an application for
certification or may request changes to the application before
issuing certification. Denial of an application may be appealed
to the department in the manner of a contested case under ORS
183.310 to 183.550.
(6) The department shall approve an application and certify the
facilities as advanced telecommunications facilities if the
facilities:
(a) Are to be located in an area in which current minimum
bandwidth service is not available to a majority of customers;
(b) Improve access to advanced telecommunications services for
a majority of all customers in unserved or underserved service
areas; and
(c) Meet the minimum performance standards to comply with
section 11 of this 2001 Act.
(7) Upon approval of an application, the department shall send
to the applicant a written certification of the facilities as
advanced telecommunications facilities. The certification shall
state the date by which the facilities must be placed in service
and the cost of the facilities that are being certified.
(8) Notwithstanding subsection (6) of this section, the
department may not approve an application and certify a facility
if the cost of the facility plus the certified costs of all other
facilities that have been certified during the year exceeds $10
million.
(9) The department may establish by rule the amount of fees
charged to applicants seeking certification of facilities as
advanced telecommunications facilities. Revenues from the fees
shall be used to offset the costs incurred by the department in
administering the tax credit certification under this
section. + }
SECTION 11. { + (1) The Economic and Community Development
Department shall adopt rules setting minimum performance
standards that facilities must meet to be certified as advanced
telecommunications facilities. The rules must establish minimum
performance standards in the following areas:
(a) Enhancement of individual and business access to advanced
telecommunications services at an economically reasonable cost;
(b) Development and transition to a fully competitive
telecommunications marketplace;
(c) Provision of bidirectional bandwidth capabilities to
customers;
(d) Accessibility to competitive local exchange carriers;
(e) Improvement in access by public and private educational
institutions, rural health clinics and libraries to advanced
telecommunications services;
(f) Improvement in telecommunications connections between
communities in this state;
(g) Improvement in last mile connections within this state; and
(h) Improvement in access by Oregon health care providers to
interactive video and other health care applications requiring
advanced telecommunications services.
(2) In order for facilities to be certified under section 10 of
this 2001 Act, the facilities must meet or exceed the minimum
performance standards in at least one of the areas set forth in
subsection (1) of this section. + }
SECTION 12. { + The Economic and Community Development
Department may issue certifications under section 10 of this 2001
Act on or after January 1, 2002, and before December 31,
2005. + }
Enrolled Senate Bill 229 (SB 229-D) Page 7
SECTION 13. { + The Oregon Economic and Community Development
Commission shall report to the Seventy-third Legislative Assembly
on the effectiveness of the tax credit provided under section 15
of this 2001 Act in improving advanced telecommunications
capability in underserved areas of this state and in achieving
the other purposes for which the credit was established. The
commission shall report to the Seventy-third Legislative Assembly
on or before March 15, 2005. + }
SECTION 14. { + Section 15 of this 2001 Act is added to and
made a part of ORS chapter 315. + }
SECTION 15. { + (1) There shall be allowed a credit against
the taxes otherwise due under ORS chapter 316 (or, if the
taxpayer is a corporation, under ORS chapters 317 and 318) for
advanced telecommunications facilities, as defined in section 10
of this 2001 Act, that have been certified by the Economic and
Community Development Department.
(2) The amount of the credit shall equal 20 percent of the
certified cost of the facilities that was actually paid or
incurred by the taxpayer, except that:
(a) The amount of the credit may not include facility costs
that were paid using moneys withdrawn from the taxpayer's
Telecommunications Infrastructure Account established pursuant to
ORS 759.405; and
(b) Revenues forgone by the taxpayer upon the taxpayer's waiver
of installation charges for advanced telecommunications
facilities to schools, rural health clinics or libraries may be
added to the amount of the credit.
(3) The credit may be claimed by the taxpayer for the tax year
in which the advanced telecommunications facilities are placed in
service.
(4) The credit allowed under this section may not exceed the
tax liability of the taxpayer and may not be carried forward to a
succeeding tax year.
(5) In the case of a credit allowed under this section:
(a) A nonresident shall be allowed the credit under this
section in the proportion provided in ORS 316.117.
(b) If a change in the status of a taxpayer from resident to
nonresident or from nonresident to resident occurs, the credit
allowed by this section shall be determined in a manner
consistent with ORS 316.117.
(c) If a change in the taxable year of a taxpayer occurs as
described in ORS 314.085, or if the Department of Revenue
terminates the taxpayer's taxable year under ORS 314.440, the
credit allowed under this section shall be prorated or computed
in a manner consistent with ORS 314.085.
(6) The credit shall be claimed on a form prescribed by the
Department of Revenue and containing any information as may be
required by the department. The taxpayer shall attach a copy of
the certification to the return for the tax year for which the
credit is claimed. + }
SECTION 16. { + Section 17 of this 2001 Act is added to and
made a part of ORS chapter 759. + }
SECTION 17. { + The Public Utility Commission may not require
a reduction in a rate or a schedule of rates as a result of a tax
credit under section 15 of this 2001 Act being allowed to a
telecommunications utility. + }
SECTION 18. ORS 314.752 is amended to read:
314.752. (1) Except as provided in ORS 314.740 (5)(b), the tax
credits allowed or allowable to a C corporation for purposes of
ORS chapter 317 or 318 shall not be allowed to an S corporation.
Enrolled Senate Bill 229 (SB 229-D) Page 8
The business tax credits allowed or allowable for purposes of ORS
chapter 316 shall be allowed or are allowable to the shareholders
of the S corporation.
(2) In determining the tax imposed under ORS chapter 316, as
provided under ORS 314.734, on income of the shareholder of an S
corporation, there shall be taken into account the shareholder's
pro rata share of business tax credit (or item thereof) that
would be allowed to the corporation (but for subsection (1) of
this section) or recapture or recovery thereof. The credit (or
item thereof), recapture or recovery shall be passed through to
shareholders in pro rata shares as determined in the manner
prescribed under section 1377(a) of the Internal Revenue Code.
(3) The character of any item included in a shareholder's pro
rata share under subsection (2) of this section shall be
determined as if such item were realized directly from the source
from which realized by the corporation, or incurred in the same
manner as incurred by the corporation.
(4) If the shareholder is a nonresident and there is a
requirement applicable for the business tax credit that in the
case of a nonresident that the credit be allowed in the
proportion provided in ORS 316.117, then that provision shall
apply to the nonresident shareholder.
(5) As used in this section, 'business tax credit' means a tax
credit granted to personal income taxpayers to encourage certain
investment, to create employment, economic opportunity or
incentive or for charitable, educational, scientific, literary or
public purposes that is listed under this subsection as a
business tax credit or is designated as a business tax credit by
law or by the Department of Revenue by rule and includes but is
not limited to the following credits: ORS 315.104 (forestation
and reforestation), ORS 315.134 (fish habitat improvement), ORS
315.138 (fish screening, by-pass devices, fishways), ORS 315.156
(crop gleaning), ORS 315.164 (farmworker housing), ORS 315.204
(dependent care assistance), ORS 315.208 (dependent care
facilities), ORS 315.234 (child development program
contributions), ORS 315.254 (youth apprenticeship sponsorship),
ORS 315.304 (pollution control facility), ORS 315.324 (plastics
recycling), ORS 315.354 and ORS 469.207 (energy conservation
facilities), ORS 315.504 (Oregon Capital Corporation), ORS
315.604 (bone marrow transplant expenses) and ORS 317.115
(fueling stations necessary to operate an alternative fuel
vehicle) { + and section 8 of this 2001 Act (electronic
commerce) and section 15 of this 2001 Act (advanced
telecommunications facilities) + }.
SECTION 19. ORS 318.031 is amended to read:
318.031. It being the intention of the Legislative Assembly
that this chapter and the Corporation Excise Tax Law of 1929
shall be administered as uniformly as possible (allowance being
made for the difference in imposition of the taxes and the
operative date of this chapter), the provisions of ORS 305.140
and 305.150 and ORS chapter 314 and of the following sections of
ORS chapter 315 or 317, as amended on or before August 3, 1955,
and as they may thereafter be amended, are incorporated into this
chapter by this reference and made a part hereof: ORS 315.104,
315.134, 315.156, 315.204, 315.208, 315.234, 315.254, 315.304,
315.504 and 315.604 { + and section 15 of this 2001 Act + }
(all only to the extent applicable for a corporation) and ORS
317.010, 317.013, 317.018 to 317.022, 317.030, 317.035, 317.038,
317.080, 317.152 to 317.154, 317.259 to 317.303, 317.310 to
317.386, 317.476 to 317.485, 317.510 to 317.635 and 317.705 to
Enrolled Senate Bill 229 (SB 229-D) Page 9
317.725 and section 40, chapter 835, Oregon Laws 1997, and
section 4, chapter 358, Oregon Laws 1999 { + , and section 8 of
this 2001 Act + }.
SECTION 20. { + Sections 8 and 15 of this 2001 Act and the
amendments to ORS 314.752 and 318.031 by sections 18 and 19 of
this 2001 Act apply to tax years beginning on or after January 1,
2002. + }
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Passed by Senate April 25, 2001
Repassed by Senate July 4, 2001
...........................................................
Secretary of Senate
...........................................................
President of Senate
Passed by House July 3, 2001
...........................................................
Speaker of House
Enrolled Senate Bill 229 (SB 229-D) Page 10
Received by Governor:
......M.,............., 2001
Approved:
......M.,............., 2001
...........................................................
Governor
Filed in Office of Secretary of State:
......M.,............., 2001
...........................................................
Secretary of State
Enrolled Senate Bill 229 (SB 229-D) Page 11