Oklahoma 2024 Regular Session

Oklahoma Senate Bill SB1412 Compare Versions

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2828 STATE OF OKLAHOMA
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3030 2nd Session of the 59th Legislature (2024)
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3232 SENATE BILL 1412 By: Burns
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3838 AS INTRODUCED
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4040 An Act relating to tourism; amending 68 O.S. 2021,
4141 Sections 1353, as amended by Section 2, Chapter 290,
4242 O.S.L. 2023, and 1403 (68 O.S. Su pp. 2023, Section
4343 1353), which relate to apportionments; modifying
4444 apportionments for certain fiscal years; limiting
4545 certain cap on apportionments to certain fi scal
4646 years; amending 68 O.S. 2021, Sectio n 50014, which
4747 relates to the Oklahoma Tourism Promotio n Act;
4848 eliminating prohibition on expending certain funds
4949 for wages and salarie s; providing limitation on funds
5050 expended for operations; providing an effective date ;
5151 and declaring an emerg ency.
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5656 BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHO MA:
5757 SECTION 1. AMENDATORY 68 O.S. 2021, Section 1353, as
5858 amended by Section 2, Chapter 290, O.S.L. 2023 (68 O.S. Supp. 2023,
5959 Section 1353), is amended to read as follows:
6060 Section 1353. A. It is hereby declared to be the purpose of
6161 the Oklahoma Sales Tax Code to provide funds for the financing of
6262 the program provided for by the Oklahoma Social Security Act and to
6363 provide revenues for the support of the functions of the state
6464 government of Oklahoma, and for this purpose it is hereby expressly
6565 provided that, revenues derived pursuant to the provisions of the
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9292 Oklahoma Sales Tax Code, subject to the apportionment requirements
9393 for the Oklahoma Tax Commission and Office of Management and
9494 Enterprise Services Joint Computer Enhancement Fund provided by
9595 Section 265 of this title, shall be apportioned as follows:
9696 1. Except as provided in subsection C of this section, the
9797 following amounts shall be paid to the State Treasurer to be placed
9898 to the credit of the General Revenue Fund to be paid out pursuant to
9999 direct appropriation by the Legislature:
100100 Fiscal Year Amount
101101 FY 2003 and FY 2004 86.04%
102102 FY 2005 85.83%
103103 FY 2006 85.54%
104104 FY 2007 85.04%
105105 FY 2008 through FY 2022 83.61%
106106 FY 2023 through FY 2027 2024 83.36%
107107 FY 2025 82.73%
108108 FY 2026 82.23%
109109 FY 2027 81.73%
110110 FY 2028 and each fiscal year thereafter 83.61% 81.23;
111111 2. The following amounts shall be paid to the State Treasurer
112112 to be placed to the credit of the Education Reform Revolving Fund of
113113 the State Department of Education:
114114 a. for FY 2003, FY 2004 and FY 2005, ten and forty-two
115115 one-hundredths percent (10.42%),
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142142 b. for FY 2006 through FY 2020, ten and forty-six one-
143143 hundredths percent (10.46%),
144144 c. for FY 2021:
145145 (1) for the month beginning July 1, 2020, through the
146146 month ending August 31, 2020, ten and forty-six
147147 one-hundredths percent (10.46%), and
148148 (2) for the month beginning September 1, 2020,
149149 through the month ending June 30, 2021, eleven
150150 and ninety-six one-hundredths percent (11.96%),
151151 d. for FY 2022 and each fiscal year thereafter, ten and
152152 forty-six one-hundredths percent (10.46%);
153153 3. The following amounts shall be paid to the State Treasurer
154154 to be placed to the credit of the Teachers’ Retirement System
155155 Dedicated Revenue Revolving Fund:
156156 Fiscal Year Amount
157157 FY 2003 and FY 2004 3.54%
158158 FY 2005 3.75%
159159 FY 2006 4.0%
160160 FY 2007 4.5%
161161 FY 2008 through FY 2020 5.0%
162162 FY 2021:
163163 a. for the month beginning July
164164 1, 2020, through the month
165165 ending August 31, 2020 5.0%
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192192 b. for the month beginning
193193 September 1, 2020, through
194194 the month ending June 30,
195195 2021 3.5%
196196 FY 2022 5.0%
197197 FY 2023 through FY 2027 5.25%
198198 FY 2028 and each fiscal year thereafter 5.0%;
199199 4. a. except as otherwise provided in subparagraph b of this
200200 paragraph, for the fiscal year beginning July 1, 2022,
201201 and for each fiscal year thereafter fiscal years 2022
202202 through 2024, eighty-seven one-hundredths percent
203203 (0.87%) shall be paid to the State Treasurer to be
204204 further apportioned as follows:
205205 (1) twenty-four percent (24%) shall be placed to the
206206 credit of the Oklahoma Tourism Promotion
207207 Revolving Fund, but in no event shall such
208208 apportionment exceed Five Million Dollars
209209 ($5,000,000.00) in any fiscal year,
210210 (2) forty-four percent (44%) shall be placed to the
211211 credit of the Oklahoma Tourism Capital
212212 Improvement Revolving Fund, but in no event shall
213213 such apportionment exceed Nine Million Dollars
214214 ($9,000,000.00) in any fiscal year, and
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241241 (3) thirty-two percent (32%) shall be plac ed to the
242242 credit of the Oklahoma Route 66 Commission
243243 Revolving Fund, but in no event shall such
244244 apportionment exceed Six Million Six Hundred
245245 Thousand Dollars ($6,600,000.00) in any fiscal
246246 year, and
247247 b. any amounts which exceed the limitations of
248248 subparagraph a of this paragraph shall be placed to
249249 the credit of the General Revenue Fund,
250250 c. the following amounts shall be paid to the State
251251 Treasurer to be further apportioned as set f orth in
252252 subparagraph d of this paragraph:
253253 (1) for fiscal year 2025, one and fifty-hundredths
254254 percent (1.50%),
255255 (2) for fiscal year 2026, two percent (2.0%),
256256 (3) for fiscal year 2027, two an d fifty-hundredths
257257 percent (2.50%), and
258258 (4) for fiscal year 2028 and subsequent fiscal years,
259259 three percent (3%), and
260260 d. the amounts apportioned pursuant to subparagraph c of
261261 this paragraph shall be further apportioned as
262262 follows:
263263 (1) the first Six Million Six Hundred Thousand
264264 Dollars ($6,600,000.00) shall be placed to the
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291291 credit of the Oklahoma Route 66 Commission
292292 Revolving Fund, and
293293 (2) of any remaining amounts:
294294 i. thirty-six percent (36%) shall be
295295 placed to the credit of the Oklahoma
296296 Tourism Promotion Revolving Fund, and
297297 ii. sixty-four percent (64%) shall be
298298 placed to the credit of the Oklahoma
299299 Tourism Capital Improvement Revolving
300300 Fund; and
301301 5. For the fiscal year beginning July 1, 2015, and for each
302302 fiscal year thereafter, six one-hundredths percent (0.06%) shall be
303303 placed to the credit of the Oklahoma Historical Society Capital
304304 Improvement and Operations Revolving Fund, but, for fiscal years
305305 2016 through 2024, in no event shall such apportionment exceed the
306306 total amount apportioned pursuant to this paragraph for the fiscal
307307 year ending on June 30, 2015. Any amounts which exceed the
308308 limitations of this paragraph shall be placed to the credit of the
309309 General Revenue Fund.
310310 B. Provided, for the fiscal year beginning July 1, 2007, and
311311 every fiscal year thereafter, an amount of revenue shall be
312312 apportioned to each municipality or county which levies a sales tax
313313 subject to the provisions of Section 1357.10 of this title and
314314 subsection F of Section 2701 of this title equal to the amount of
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341341 sales tax revenue of such municipality or county exempted by the
342342 provisions of Section 1357.10 of this title and subsection F of
343343 Section 2701 of this title. The Oklahoma Tax Commission shall
344344 promulgate and adopt rules necessary to implement the provisions of
345345 this subsection.
346346 C. From the monies that would otherwise be apportioned to the
347347 General Revenue Fund pursuant to subsection A of this section, there
348348 shall be apportioned the following amounts:
349349 1. For the month ending August 31, 2019:
350350 a. Nine Million Six Hundred Thousand Dollars
351351 ($9,600,000.00) to the credit of the State Highway
352352 Construction and Maintenance Fund created in Section
353353 1501 of Title 69 of the Oklahoma Statutes, and
354354 b. Two Million Dollars ($2,000,000.00) to the credit of
355355 the Oklahoma Railroad Maintenance Revolving Fund
356356 created in Section 309 of Title 66 of the Oklahoma
357357 Statutes;
358358 2. For the month ending September 30, 2019:
359359 a. Twenty Million Dollars ($20,000,000.00) to the credit
360360 of the State Highway Construction and Maintenance Fund
361361 created in Section 1501 of Title 69 of the Oklahoma
362362 Statutes, and
363363 b. Two Million Dollars ($2,000,000.00) to the credit of
364364 the Oklahoma Railroad Maintenance Revolving Fund
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391391 created in Section 309 of Title 66 of the Oklahoma
392392 Statutes;
393393 3. For the month ending October 31, 2019:
394394 a. Twenty Million Dollars ($20,000,000.00) to the credit
395395 of the State Highway Construction and Maintenance Fund
396396 created in Section 1501 of Title 69 of the Oklahoma
397397 Statutes, and
398398 b. Two Million Dollars ($2,000,000.00) to the credit of
399399 the Oklahoma Railroad Maintenance Revolving Fund
400400 created in Section 309 of Title 66 of the Oklahoma
401401 Statutes;
402402 4. For the month ending November 30, 2019:
403403 a. Twenty Million Dollars ($20,000,000.00) to the credit
404404 of the State Highway Construction and Maintenance Fund
405405 created in Section 1501 of Title 69 of the Oklahoma
406406 Statutes, and
407407 b. Two Million Dollars ($2,000,000.00) to the credit of
408408 the Oklahoma Railroad Maintenance Revolving Fund
409409 created in Section 309 of Title 66 of the Oklahoma
410410 Statutes; and
411411 5. For the month ending December 31, 2019:
412412 a. Twenty Million Dollars ($20,000,000.00) to the credit
413413 of the State Highway Construction and Maintenance Fund
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440440 created in Section 1501 of Title 69 of the Oklahoma
441441 Statutes, and
442442 b. Two Million Dollars ($2,000,000.00) to the credit of
443443 the Oklahoma Railroad Maintenance Revolving Fund
444444 created in Section 309 of Title 66 of the Oklahoma
445445 Statutes.
446446 SECTION 2. AMENDATORY 68 O.S. 2021, Section 1403, is
447447 amended to read as follows:
448448 Section 1403. A. It is hereby declared to be the purpose of
449449 Section 1401 et seq. of this title to provide for the support of the
450450 functions of the state and local government of Oklahoma; and for
451451 this purpose and to this end, it is hereby expressly provided that
452452 the revenues derived hereunder, subject to the apportionment
453453 provided in subsection B of this section and to the apportionme nt
454454 requirements for the Oklahoma Tax Commission and Office of
455455 Management and Enterprise Services Joint Computer Enhancement F und
456456 provided by Section 265 of this title, are hereby apportion ed as
457457 follows:
458458 1. The following amounts shall be paid by the Tax Co mmission to
459459 the State Treasurer and placed to the credit of the General Revenue
460460 Fund to be paid out pursuant to direct appropriation by the
461461 Legislature:
462462 Fiscal Year Amount
463463 FY 2004 85.35%
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490490 FY 2005 85.14%
491491 FY 2006 85.54%
492492 FY 2007 85.04%
493493 FY 2008 through FY 2022 83.61%
494494 FY 2023 through FY 2027 2024 83.36%
495495 FY 2025 82.73%
496496 FY 2026 82.23%
497497 FY 2027 81.73%
498498 FY 2028 and each fiscal year thereafter 83.61% 81.23%;
499499 2. The following amounts shall be paid to th e State Treasurer
500500 to be placed to the credit of the Education Reform Revolving Fund of
501501 the State Department of Education:
502502 a. for FY 2020, ten and forty -six one-hundredths percent
503503 (10.46%),
504504 b. for FY 2021:
505505 (1) for the month beginning July 1, 2020, through the
506506 month ending August 31, 2020, ten and forty -six
507507 one-hundredths percent (10.46%), and
508508 (2) for the month beginning September 1, 2020,
509509 through the month ending June 30, 2021, eleven
510510 and ninety-six one-hundredths percent (11.96%),
511511 and
512512 c. for FY 2022 and each fiscal year thereafter, ten and
513513 forty-six one-hundredths percent ( 10.46%);
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540540 3. The following amounts shall be paid to the State Treasurer
541541 to be placed to the credit of the Teachers ’ Retirement System
542542 Dedicated Revenue Revolving Fund:
543543 Fiscal Year Amount
544544 FY 2003 and FY 2004 3.54%
545545 FY 2005 3.75%
546546 FY 2006 4.0%
547547 FY 2007 4.5%
548548 FY 2008 through FY 2020 5.0%
549549 FY 2021:
550550 a. for the month beginning July
551551 1, 2020, through the month
552552 ending August 31, 2020 5.0%
553553 b. for the month beginning
554554 September 1, 2020, through
555555 the month ending June 30,
556556 2021 3.5%
557557 FY 2022 5.0%
558558 FY 2023 through FY 2027 5.25%
559559 FY 2028 and each fiscal year thereafter 5.0%;
560560 4. a. except as otherwise provided in subparagraph b of this
561561 paragraph, for the fiscal year beginning July 1, 2015,
562562 and for each fiscal year thereafter fiscal years 2016
563563 through 2024, eighty-seven one-hundredths percent
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590590 (0.87%) shall be paid to the State Treasurer to be
591591 further apportioned as follows:
592592 (1) thirty-six percent (36%) shall be placed to t he
593593 credit of the Oklaho ma Tourism Promotion
594594 Revolving Fund, but in no event shall such
595595 apportionment exceed the tot al amount apportioned
596596 pursuant to this division for the fiscal year
597597 ending on June 30, 2015, and
598598 (2) sixty-four percent (64%) shall be place d to the
599599 credit of the Oklahoma Tourism Capital
600600 Improvement Revolving Fund, but in no e vent shall
601601 such apportionment exceed the total amount
602602 apportioned pursuant to this division for the
603603 fiscal year ending on June 30, 2015, and
604604 b. any amounts which exceed the limitations of
605605 subparagraph a of this parag raph shall be placed to
606606 the credit of the General Revenue Fund ,
607607 c. the following amounts shall be paid to the State
608608 Treasurer to be further apportioned as set forth in
609609 subparagraph d of this paragraph:
610610 (1) for fiscal year 2025, one and fifty-hundredths
611611 percent (1.50%),
612612 (2) for fiscal year 2026, two percent (2.0%),
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639639 (3) for fiscal year 2027, two and fifty -hundredths
640640 percent (2.50%), and
641641 (4) for fiscal year 2028 and subsequent fiscal years,
642642 three percent (3%), and
643643 d. the amounts apportioned pursuant to subparagraph c of
644644 this paragraph shall be further apportioned as
645645 follows:
646646 (1) thirty-six percent (36%) shall be placed to the
647647 credit of the Oklahoma Tourism Promotion
648648 Revolving Fund, and
649649 (2) sixty-four percent (64%) shall be place d to the
650650 credit of the Oklahoma Tourism Capital
651651 Improvement Revolving Fund ; and
652652 5. For the fiscal year beginning July 1, 2015, and f or each
653653 fiscal year thereafter, six one -hundredths percent (0.06%) shall be
654654 placed to the credit of the Oklahoma Historical Society Capital
655655 Improvement and Operations Revolving Fund, but in no event shall
656656 such apportionment e xceed the total amount apportioned pursuant to
657657 this paragraph for the fiscal year ending on June 30, 2015 . Any
658658 amounts which exceed the limita tions of this paragraph shall be
659659 placed to the credit of the General Revenue Fund.
660660 B. Prior to the apportionment s otherwise provided in this
661661 section, there shall be apportioned to the Educati on Reform
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688688 Revolving Fund of the State Department of Education th e following
689689 amounts in the following state f iscal years:
690690 FY 2019 $19,600,000.00; and
691691 FY 2020 and each year therea fter $20,500,000.00.
692692 SECTION 3. AMENDATORY 68 O.S. 2021, Section 50014, is
693693 amended to read as follows:
694694 Section 50014. A. 1. There is hereby created in the State
695695 Treasury a revolving fund for the Oklahoma Tourism and Recreation
696696 Department, to be designated th e “Oklahoma Tourism Promotion
697697 Revolving Fund”. The fund shall be a continuing fund, not subject
698698 to fiscal year limitations, and shall consist of all monies received
699699 by the Oklahoma Tourism and Recreation Department and appor tioned to
700700 such fund pursuant to the provisions of Sections 1353 and 1403 of
701701 this title and such other monies accred ited to the fund pursuant to
702702 law.
703703 2. All monies accruing to the credit of the fund are hereby
704704 appropriated and may be budgeted and expended by the Oklahoma
705705 Tourism and Recreation Department for the purpose of Oklahom a
706706 tourism promotion, as defined by Section 50011 of this title,
707707 provided that the Department shall ensure that all areas of the
708708 state will be adequately promoted, and all monies ex pended from the
709709 fund shall reflect a consistent brand and image in the promotion of
710710 Oklahoma tourism; provided, no more than twenty percent (20%) of the
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737737 amount accruing each fi scal year shall be ex pended for the purpose
738738 of funding operations of the D epartment.
739739 3. No monies from this re volving fund shall be transferred for
740740 any purpose to any other state agency or be used for the purpose of
741741 contracting with any other state agency or reimbur sing any other
742742 state agency for any expense with the exception of con tracting and
743743 payment for research work completed by an institution of The
744744 Oklahoma State System of Higher Education . No monies from this
745745 revolving fund shall be expended for any wage or salary of any
746746 employee of any state agency. Expenditures from the fu nd shall be
747747 made upon warrants issued by the State Treasurer against claims
748748 filed as prescribed by law with the Director of the Office of
749749 Management and Enterprise Services for approval a nd payment.
750750 B. 1. There is hereby created in the State Treasury a
751751 revolving fund for the Oklahoma Tourism and Recreation Department,
752752 to be designated the “Oklahoma Tourism Capital Im provement Revolving
753753 Fund”. The fund shall be a continuing fund, not subject to fiscal
754754 year limitations, and shall consist of all monies rece ived by the
755755 Oklahoma Tourism and Recreation Department and apportioned to such
756756 fund pursuant to the provisions of Sections 1353 and 1403 of this
757757 title and such other monies accredited to the fund pursuant to law.
758758 2. All monies accruing to the credit of th e fund are hereby
759759 appropriated and may be budgeted and expended by the Oklahoma
760760 Tourism and Recreation Department f or the purpose of funding capital
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787787 improvement projects or operations at state p arks and tourist
788788 information centers; provided, no more than t wenty percent (20%) of
789789 the amount accruing annually shall be expended for the p urpose of
790790 funding operations.
791791 3. No monies from this revolving fund shall be transferred for
792792 any purpose to any other state agency. Expenditures from the fund
793793 shall be made upon warrants issued by the State Treasurer against
794794 claims filed as prescribed by law with the Director of the Office of
795795 Management and Enterp rise Services for approval and payment.
796796 SECTION 4. This act shall become effective July 1, 2024.
797797 SECTION 5. It being immediately necessary for the preservation
798798 of the public peace, health or safety, an emergency is hereby
799799 declared to exist, by reason whereof thi s act shall take effect and
800800 be in full force from and after its passage and approval.
801801
802802 59-2-2451 QD 12/15/2023 3:38:04 PM