Law of 23 december 1981 establishing a payroll tax (income tax Law) 1 (S.B. 1981 No. 181), as it stands after the amendments at S.B. 1982 No. 73, S.B. 1982 No. 121, S.B. 1983 No. 43, S.B. 1983 No. 44, S.B. 1984 no. 107, S.B. 1989 No. 102, S.B. 1993 No. 54, Bulletin of acts and decrees 1995 No. 11 and S.B. 1995 No. 51, Bulletin of acts and decrees 1995 No. 114, S.B. 1998 No. 73 , S.B. 2000 No. 118, S.B. 2000 No. 123, S.B. 2002, no. 110, S.B. 2003 No. 2.

CHAPTER IGENERAL DETERMINATION

Article 1-2For the application of it by or under this law, the following definitions shall apply: (a) "Minister" means the Minister of finance; b. "the Inspekteur der Inspekteur": Direct taxes; c. "recipient": the receiver of Direct taxes. 

CHAPTER 2Onder the name IIBELASTINGPLICHTArtikel payroll taxes of employees is a direct tax.

Article 3-31. Employee is the person who enrolled State or to a inhoudingsplichtige of a inhoudingsplichtige wage enjoy from a former employment of himself or of another, or from an existing employment relationship of another. 2. Who does not live in Suriname, is regarded only as an employee, in so far as he has: a. his employment in Suriname, or wage enjoy from an earlier in Suriname fulfilled employment; b. during employment is at a Surinamese public legal person, or other basis wage enjoy such a legal entity; c. wage enjoy from an existing or former employment by himself or by another as Director or Commissioner of a fulfilled in Suriname located body referred to in article 1 of the "income tax 1922", also in case of restriction of the power to outside of Suriname located parts of the establishment of that body. 1 wt. at S.B. 1991 No. 63.3. For the purposes of paragraph 2, letter a, the staff under an employment relationship to a company whose leadership within Suriname is located, employed or formerly on a means of transport that maintains traffic between places within and places outside of Suriname, or between places outside Suriname, deemed employment in Suriname to play or to have fulfilled. 4. Where an employee is living into the circumstances assessed. 5. The outside of Suriname, a Suriname, that during employment is at a body governed by public law, as well as are not sustainable separated from him living husband and his minor children and foster children, are supposed to live in Suriname. 

Article 4-41. If employment is deemed to be an employment relationship of: a. the one, who, under agreement with another against reward settled his mediation to the conclusion of insurance agreements; b. the Commissioner of a domestic taxable body within the meaning of the "income tax 1922"; c. the one, which as an artist occurs, unless this action is agreed directly with a natural person for his personal affairs; d. the one , that if job a branch of sports fanatic; e. the one, whose function is based on an election or appointment; f. the person who, other than in the performance of a company or in the independent exercise of a profession, and other than as home-worker, following an agreement to contracting of work referred to in article 1613b of the Surinamese Civil Code, establishes a personal work as well as the one, that the first person to assist in the development of that work. This paragraph remains outside the application, if the above agreement is entered into with a natural person directly, for the benefit of their personal matters. 2. Can be made by or under State Decree, under which likewise as employment is deemed to be the employment relationship of the person, which reward individual work and whose employment relationship not already under the foregoing provisions as employment is deemed to be, but socially equal thereto. 3. Can be made by or under State Decree under which likewise as employment is deemed to be the employment relationship of the person who, under agreement whether or not regularly grants to carry out his mediation whether or not agreed work, as well as of those who former when performing the duties or is used by him in connection with diedienstbetrekking.

Article 5 if employment is not considered the employment relationship of the person, in respect of the natural person, to whom he in employment law, domestic or personal services exclusively or almost exclusively in his home-done attitude.

Article 61. Inhoudingsplichtige is: a. the one, to which one or more persons in employment; b. the one, which to one or more persons wage from a former service relation to himself or to another; c. the one, which, under a claim which did not belong to the pay, benefits or benefits in kind to one or more persons from employment to another does. 2. Who does not live or is established in Suriname, is regarded only as inhoudingsplichtige, in so far as he has a permanent establishment in Suriname for the exercise of his trade or profession or in Suriname residing or established Permanent Representative. 3. Diplomatic, consular and other representatives of foreign powers and their officials are added, if they are of foreign nationality and they in Suriname no company or activity, under condition of reciprocity, not considered as inhoudingsplichtige. 4. The living-or the place of establishment of the inhoudingsplichtige is to the circumstances assessed.

Article 7-5 If the person to whom the employment relationship exists, is considered: 1. in the cases referred to in article 4, first paragraph, under: a. the person with whom the agreement to mediation is closed; b. the body; c. the one, with whom the action is agreed; d. the one, with whom the sport is agreed; e. the one, which pays the wages; f. the one, with whom the contract for the contracting of work is closed. 2. in the cases referred to in article 4, paragraphs 2 and 3: the one, that came with the State decision as referred to in inhoudingsplichtige is appropriate.

CHAPTER IIIVOORWERP of TAX 5 WT. at S.B. 1989 No. 102.

Article 8-61. The tax is levied to the pure wage. 2. Zuiverloon in the wage minus the deductible expenses. 

Article 91. Wage is all that, by whatever name and in whatever form, from employment or former employment. 2. To the wage claims belong to over time or under a for-value one or more to receive benefits or benefits in kind, as far as they are not covered by deposits of the employee. 


Article 10-71. To the wages do not include: a. claims based on a pension scheme; b. claims pursuant to the Surinamese accident settlement; c. claims which, because of its nature and scope match claims referred to under letter b; d. benefits and benefits in kind pursuant to a wage claim to be-should; e. cost fees, if the inhoudingsplichtige can show convincingly that and to what extent they relate to necessary , resulting directly from the play der employment, costs; f. amounts, which are withheld because of mandatory contributions under a pension plan; (g). the value of the transport on the line daily trips between his home or the employee's place of residence and the place of his work, provided that the transport takes place by or on behalf of the inhoudingsplichtige; h. distributions to child benefit up to 20,000 Sf. ,-(Twenty thousand guilders Surinamese courant) per child per month with a maximum of Sf. 80,000 (eighty thousand Guilder Surinamese courant) per month; i. holiday benefits to, per year, the amount of the wages in a month, but not more than Sf 1,600,000.0.-(One million, six hundred thousand guilders Surinamese Courant); j. bonuses or bonuses in respect of which no other special arrangements, as extra reward awarded in respect of work done , to the amount equal to the wages in a month, with a maximum of Sf 1,600,000.0.-(One million, six hundred thousand guilders Surinamese courant) per year. The benefit a period shorter than one year, then charged in proportion to reduced maximum. 2. Under pension plan means: a. any conditions intended solely as the invalidity and old age care of employees or former employees and supply in the livelihood of their widows, minor children and foster children, through retirement; b. any arrangement that is designated as such by the Minister. 3. The Minister may determine that likewise not to wages include: a. claims other than those referred to in the first paragraph, if this is to facilitate the levying of the tax; b. benefits on the occasion of an anniversary service of the employee, and vacation benefits; c. benefits and benefits in kind to cover a fee from the employee in respect of childbirth , illness, disability or death; d. benefits to cover the cost of training or study for a job of the employee, as well as benefits in kind for the purpose of such a training or study; e. benefits and benefits in kind for compensation for damage to and loss of property of the employee. 4. The Minister may give to which measures the extent to which fees may be deemed to be extended to combating necessary expenses as referred to in the first paragraph, point (e). 

Article 111. Not in money enjoyed wage is taken into account the value which they may be granted in the course of trade, provided that, if it is not possible or is usual for pay to realise, the value is set at not more than the amount of the saving. The Minister may give further measures with respect to the valuation of claims and not in money's enjoyed wage. 

Article 12-81. Deductible expenses are the necessary, directly from the pretty play der employment costs, provided that they are not be done to a certain State. 2. The deductible costs, referred to in paragraph 1, be set at four per cent of the wage with a maximum of Sf 500,000.0.-(five hundred thousand guilders Surinamese courant) per year, this as far as untaxed expense allowance in respect of those costs. 

CHAPTER IVTARIEF

Article 13-91. a. Taxable wage is: (1). with regard to the worker residing in Suriname: the pure wage minus the tax-free allowance. (2). with regard to the employee not residing in Suriname: the pure wage without applying the tax-free allowance. b. The tax-free allowance on a pay period of one year Sf. allotted EUR 1 890,-. 2. Expired. 3. Wage period is the period during which the wage is enjoyed. The amount of the tax over a other pay period than a year is determined by resolution. When the resolution is: a. a year on 364 days; b. a month on 30 1/3 day; c. a week on 7 days end. a day on 8 hours. 4. The Minister proposes to designate cases payroll tax tables fixed by him for pay periods, for which he considers necessary. When drawing up this brings the Minister tables the wage classes deemed necessary by him and rounding. 

Article 14-101. The tax is levied according to the following rate: of the portion of taxable loontot and with 6,240,000.0 Sf.-8% of the portion of the taxable salary bovenSf. 6,240,000.0-to Sf. 10,590,000.0-18% of the portion of the taxable salary bovenSf. 10,590,000.0-to Sf. 16.590.000,-28% of the portion of the taxable salary above Sf. 16,590,000.0-38% 2. The percentages referred to in paragraph 1 of 28 and 38 be increased by 10 percentage points to 38% and 48 respectively bridging levy; This bridging levy has a temporary character and shall expire on 1 January 2004.

Article 15-11Vervallen.

Article 16-12Vervallen. 

Article 17-131. A reward that awarded about a period that covers multiple normal labour epochs, is separately taxed. 2. The tax on the remuneration referred to in the first paragraph (the special reward) is as follows: a. the amount of the special reward is divided by the number of pay periods to which the normal special reward is attributable and then added to the taxable wage according to the table on the pay period during which the special reward is enjoyed; b. about the outcome obtained under (a). If the tax is determined in accordance with the wage amount epoch table; c. the with application of Letter b. obtained tax amount is reduced by the amount of tax payable according to the table over the normal wage period; d. about the special reward tax payable is equal to the product of the calculated difference and (c) the number of normal labour periods referred to in (a); e. the number of pay periods, to which the special reward is attributable, is equal to the number of pay periods to which the special reward relates. 3. Expired. 

Article 17-a141. At the request of the taxable person all of a sudden, what are benefits as wages from employment, but which do not fall within a certain period, encompassing multiple normal labour epochs, not on the foot of the table in article 14 included. 2. The first paragraph under the tax components of the taxable wage is levied according to the following rate: of the portion to Sf 900,000.0-5% of the portion above Sf 1,800,000.0 Sf 900,000.0-to-15% of the portion above Sf 2,950,000.0 Sf 1,800,000.0-to-25% of the portion above Sf 2,950,000.0-35% 3. The percentages referred to in the second paragraph of this article by 25 and 35 are increased by 10 percentage points to 35 and 45 respectively bridging levy; This bridging levy has a temporary character and shall expire on 1 January 2004. 

Article 17-b151. The in the months of March 1982 through June 1982 in total amount of payroll tax is reduced by five per cent of that amount. 2. With the reduction calculated according to paragraph 1 shall be held at the withholding of payroll taxes in the month of september 1982.3. The reduction referred to in the previous paragraph can take place only if and to the extent that the employment relationship in september 1982 and in the period from March 1982 to June 1982 to the same inhoudingsplichtige existed. 

Article 17-c161. At the request of the taxpayer will pay for overtime, done over a period of a month wage as follows: in charge of the section to SF. 210,000.0-5% of the portion above Sf. 210,000.0-to Sf. 840,000.0-15% of the portion above Sf 840,000.0-25% if wages for overtime related to pay periods a month, benefits that cover parts of the same month merged , after which the above rate is applied to the monthly fee. If wage for overtime concerns several pay periods of a month, the allocated to the pay periods to which it relates, after which the above rate is applied separately on each pay period. Under overtime is defined as the work that an employee commissioned by or with the consent of the employer, having regard to the legal rules, carried out outside the established labour roster for him. 

Article 18-171. By way of derogation from articles 14 and 17 shall Expire: a. b. with regard to the living artist or professional sports practitioner in Suriname, which has entered into an agreement of short duration, the tax levied on the wages to a rate of 10 per cent; c. with regard to the living artist or professional sports practitioner within Suriname, which has entered into an agreement of short duration, the tax levied on the wages to a rate of 15 per cent; d. with regard to the wage tax decision in article 6 of the State AIDS referred to , the tax levied on the wages to a rate of 6 per cent. 2. Expired. Article 18-a18Bij State decree can the amounts and percentages referred to in articles 10, 12, 13, paragraph 1, paragraph 14, first paragraph, 17, second paragraph and 17 c, first paragraph be modified.

CHAPTER VWIJZE OF CHARGE


Article 191. The tax is levied by deduction from pay. 2. The inhoudingsplichtige is required to withhold tax at the time when the wage is paid or settled is at the disposal of the employee or interest bearing or vorderbaar and also collectible. 3. In the case on the basis of a treaty or other arrangement for the avoidance of double taxation no payroll tax should be withheld, may leave out the inhoudingsplichtige the deduction only, if the employee him a declaration to this effect by the Inspekteur. 4. Exceeds the tax of the inhoudingsplichtige enjoyed wage in money, then the missing shall be deemed to have been withheld at the time defined in the second paragraph, on the understanding that the competent inhoudingsplichtige that missing the employee. 

Article 20-191. The inhoudingsplichtige is required over a period to pay withholding tax on declaration at the receiver not later than the seventh working day after the end of the month, in which that epoch is terminated. 2. In very exceptional cases and only at the written request of the inhoudingsplichtige, the Inspekteur under conditions to be laid down by him, grant extensions of time for filing the Declaration and payment of the tax. 3. Also in the cases that no tax need to be retained, it should be done no later than the seventh working day after the end of the month, in which a wage period is terminated. 4. The Declaration shall be made in writing to the Recipient on a declaration provided free of charge by the Inspekteur Bill. Anyone who is required to report and to whom no return ticket is issued, is required to request this at the Inspekteur before the end of the month, in which a wage period will end. 

Article 21-20Vervallen. 

REFUND Article 221. The inhoudingsplichtige that has paid too much may, within three years after the payment a motivated written request to refund to the Inspekteur. 2. The Inspekteur does within one month after receipt of the petition statement. 3. The statement is reasoned, if the request is not fully fulfilled. 4. The Inspekteur shall send a copy of the ruling in a registered letter to the complainant or reaches him against dated receipt.

Article 23-21Vervallen.

ADDITIONAL LEVY AND ADMINISTRATIVE FINE

Article 24-221. If the tax is not or not to the correct amount is paid or if too high a refund is granted, the paid too little or too much tax be returned nageheven. To this end, an attack on the Inspekteur explains. 2. The power of assessment to be barred by expiry of five years from the end of the calendar year in which the tax debt was incurred or the refund is granted. 

Article 25 in a assessment understood tax can be increased by up to 100 per cent. Increase takes place according to give by the Minister. 

Article 26Indien and as far as the tax late, but before an assessment has been determined is paid, can the Inspekteur by way of imposing a maximum assessment increase a 10 per cent of the amount paid too late. 

Article 271. The Academy by the Inspekteur dated and sent to the persons concerned. 2. Mr attacks are coming due 15 days after the date of the tax bill, after which the receiver, without any notice or warning to legal recovery. The injunction can immediately after the order for payment, be implemented without further delay.

Article one 28si Director of Taxes shall have the power to grant total or partial remission of the increase referred to in articles 25 and 26, if extenuating circumstances are present.

LIABILITY Article 29-231. Severally liable: a. for the load and the administrative fine payable by a non resident or established inhoudingsplichtige in Suriname: the leader of its permanent establishment in Suriname are in Suriname residing or established Permanent Representative or the person in charge of the work carried out here country; b where the tax and administrative fine payable by a company or association not possessing legal personality : each of the directors; c. for the load and the administrative fine payable by a inhoudingsplichtige, that is dissolved or whose place of business no longer in Suriname is located: each of the with the settlement or transfer of persons responsible for carrying out the company, except to the extent that they demonstrate that the non-payment is due; d. for the load and the administrative fine payable by two or more inhoudingsplichtigen : each of these inhoudingsplichtigen; e where the wrongly not withheld payroll taxes: the relevant employee, unless the Inspekteur of the negligence of the notified inhoudingsplichtige. 2. The letter referred to in the first paragraph, liability of the employee shall extend to in a related assessment understood administrative fine on him, if he knew or had to reasonably suspect that the tax is not withheld, unless he is the Inspekteur of the negligence of the inhoudingsplichtige has informed. 

CHAPTER VIBEZWAAR AND JOB

Article 30-241. Expire. 2. He who objects to the amount that if payroll taxes withheld from him by a inhoudingsplichtige, may, within two months after the deduction a notice of objection at the Inspekteur. 3. The inhoudingsplichtige or the employee who objects to the assessment imposed him, within two months of the date of the tax bill a notice of objection at the Inspekteur. 

Article 311. On the notice of objection is with the minimum of delay made by the Inspekteur. 2. If the objection is directed against an assessment in respect of which the required no declaration is done or not fully met the obligations under articles 34 and 35, the ruling on the objection is maintained, unless it has been found that the assessment and to what extent he is incorrect. 3. The statement is reasoned if the objection is not fully fulfilled. 4. The Inspekteur shall send a copy of the decision by registered letter to the complainant or the evidence against him dated receive. 

Article 321. He who oppose a judgement pursuant to article 22 or article 31 of the Inspekteur, within two months of the copy of the ruling to post is concerned or against get proof is presented, in job at the in article 59 of the "income tax 1922" Board of appeal referred to. 2. Furthermore, the provisions of articles 55 to 59 of the "income tax 1922" shall apply mutatis mutandis.

Article 33A from a ruling by the Inspekteur or of the Board of Appeal resulting refund of withheld tax is given to the person from whom the tax is withheld.

CHAPTER VIIBIJZONDERE provisions article 34Iedere inhoudingsplichtige is held to the Inspekteur: a. the by this advanced data and to provide information which for the levying of the tax the withholding of which is dedicated to him, may be of interest; b. books and other documents, of which the notification may be important for establishing facts which can influence the imposition of the taxes , of which the withholding is dedicated to him, shall be ordered to provide for inspection. 

Article 351. The data and information should be clearly, firmly and without reservation to be provided either in writing or orally, at the discretion of the Inspekteur and within a period to be set by this. 2. Must be admitted that statements, photocopies, light and extracts are made of the books and other records of which access is provided under article 34.

Article 36th obligations under articles 34 and 35 shall apply with regard to existence towards the Inspekteur every other officer designated by or on behalf of the Minister of the tax authorities.

Article 371. The inhoudingsplichtige is held according to the Minister to: a. the employee's task to require data access for the levying of the tax may be important; b. the data to another inhoudingsplichtige; c. a payroll; d. to the Inspekteur of contents providing it in a calendar year enjoyed by the employee wage , of the withheld tax and other data which may be of interest to the levying of the payroll tax and the income tax; e. to the employee of contents providing it in a calendar year enjoyed wages and withheld tax. 2. If the employee has no data provided as are referred to in article 1338, the inhoudingsplichtige to keep the tax in accordance with the highest rate. 

Article 38 employee is held to by the Minister to enable providing data to the inhoudingsplichtige of contents to which the notification for the levying of tax may be important. 

Article 39-25Het is a leading in any prohibited any efficacy in the implementation of this law, or in connection therewith, concerning the person or the Affairs of another is communicated, whether to disclose further than is necessary for the implementation of this law or for the imposition or collection of any tax. 


Article 40-261. State decision for certain groups of employees further, if necessary, be different for the levy of the tax, as well as other appropriate further measures under this law are given to supplement this Act regulated issues. 2. The Minister may give additional measures concerning: a. the imposition of the taxation in connection with the wage by more than a inhoudingsplichtige or Commission salary of a third, or about any period more than a reward is enjoyed; b. withholding of estimated amounts, followed by periodic statement.

CHAPTER VIIISTRAFBEPALINGEN

Article 411. He that: a. an incorrect or incomplete declaration; b. being required to the provision of information or data, incorrect or incomplete information or data provided; c. being required to provide for inspection of books or other documents, false or falsified books or other documents available for inspection, if disclosed, the result could be that too little tax could be levied , shall be punished either with imprisonment of up to two months and fine not exceeding ten thousand guilders, or with either the aforementioned punishment. 2. He who described in the previous paragraph a of facts intentionally commits, is punished either with imprisonment of up to two years and with fine which shall not exceed twenty five thousand guilders, or if higher, the amount of the tax levied once too little, either with one of 25 WT. at S.B. 1991 No. 63. 26 WT. at S.B. 1991 No. 63. both the aforementioned punishment. 3. Criminal proceedings are not set, if the culprit a correct and complete declaration does, correct and full information or data provided or before he knows or should reasonably suspect that one or more of the officials referred to in article 47 the error or omission will be known or known. 

Article 42Hij which are not or not fully complies with a him by or under articles 20, 34 and 35, second paragraph, to the effect, is punished with a fine not exceeding one thousand guilders.

Article 43Hij to whose fault violation of confidentiality imposed by article 39 is due, is punished with imprisonment of up to three months or a fine not exceeding three hundred guilders; If the violation is he intentionally shall be liable to imprisonment not exceeding 6 months or a fine of not more than six hundred guilders. No prosecution is set than on klachte by him in respect of whom the secrecy has been breached. 

Article 44-27at violation of State decision given under this law in General, can be made, but no other penalty or higher than fine of not more than five thousand guilders.

Article 45-as far as the Minister 28Voor this determine, violation of a law adopted by him under this general requirement punished by fine of not more than thousand guilders.

Article 46-29th at the offences to which this law has been put in prison are crimes. The other offences by or under this law are violations. 

Article 47-30s detecting offences by or under this Act, except the article 8 of the code of criminal procedure, persons referred to the officials of the tax office in charge. 

Article 48-31Zolang the minutes, drawn up in respect of the offences it by or under this Act, with the exception of those referred to in article 43-not yet in the hands of the public prosecutor's Office, the suspect criminal prosecution prevented by voluntary compliance with conditions to be laid by the Director of Taxes. As for payment of a certain sum of money, closing down of not less than fifty cents and not more than the maximum of the fine on the fact.

Article 49-321. If a criminal offence is committed by law to this fact or because of a legal entity, the criminal proceedings and penalties pronounced: either by that legal entity, either by those who have given command or to the fact that the actual leadership have had the prohibited act or omission, either against both of them. 2. The fact is, among other things, committed a criminal offence prescribed by or on behalf of a legal person if it is committed by persons who, either under an employment relationship or other basis, act in the sphere of the legal entity, regardless of whether these persons each individually have committed the offence or jointly with them the elements of the offence are present. 3. To a legal person is always a fine imposed as a main penalty. 

CHAPTER IXOVERGANGS and final provisions Article 50-331. Articles 19 and 20 for the first time application over pay periods, which after 28 February 1982 finish. The Minister is responsible for this pay periods to put together tables in which is processed that the relevant payroll tax wage periods which end up in the months January and February 1982, proportionate is allocated to the pay periods that in 1982 after 28 February end. 2. The Minister has the power to give that refund of income tax can take place in cases in which, by the application of the tables referred to in the first paragraph, more payroll tax is levied than when applying the compound tables under article 13 (4) would have been the case. This refund may be granted only if therefore, adopted by the Minister on a form, is requested. This request must be before 1 July 1983 at the Inspekteur submitted. Refund shall be granted only if this an amount of Sf. 50,-(fifty GUILDER). 3. Special rewards, as referred to in article 17, enjoyed in 1982 before March 1 are considered to be enjoyed in the month of March 1982.De about this reward tax due can, if desired, instead of over the month of March 1982, be regulated on each of the months March to december 1982, a tenth part per month. Keep the employee on pay to enjoy the inhoudingsplichtige, which the special reward has been paid, then the remaining to carry the part of the tax, to be paid at the pay period for which the payment over the last inhoudingsplichtige to those employee wage pay. 4. For the year 1994 will take charge of payroll tax calculation, deduction and place at the foot of articles 13 and 14 paragraph 1, first and second paragraph 17a second and third member with effect from 1 August. The increased tax-free allowance is starting from said date according to time applied; Therefore, account shall be taken of ééntwaalfde of that sum per pay period of a calendar month, or if the pay period shorter than a calendar month is in proportion. Up to and including the month of July, account shall be taken of the tax-free allowance, the rates and rate disks such as that entered into force on 1 January 1993.

Article 51-the Minister can further arrange 34THE richtige implementation of this law. 

Article 52-351. This law, referred to as the "Payroll Tax Act" may be referred to, in the Official Gazette of the Republic of Suriname announced. 2. It shall enter into force with effect from 1 January 1982, with the understanding that they applied for the first time in respect of pay periods which end after 31 december 1981.2 wt. at S.B. 1991 No. 63.3 WT. at S.B. 1982 No. 73, S.B. 1994 no. 88, Bulletin of acts and decrees 1995 No. 11.4 WT. at S.B. 1983 No. 43, S.B. 1989 No. 102.6 WT. at S.B. 1983 No. 43, S.B. 1993 No. 54, Bulletin of acts and decrees 1995 No. 11.7 WT. at S.B. 1982 No. 73, S.B. 1983 No. 43, S.B. 1983 No. 44, S.B. 1984 no. 107, S.B. 1991 No. 63, S.B. 1993 No. 54, S.B. 1994 no. 88, Bulletin of acts and decrees 1995 No. 11, Bulletin of acts and decrees 1995 No. 51, Bulletin of acts and decrees 1995 No. 114, S.B. 2000 No. 118, S.B. 2000 No. 123, S.B. 2003 No. 2.8 wt. in S.B. 1984 no. 107, S.B. 1993 No. 54, Bulletin of acts and decrees 1995 No. 11, Bulletin of acts and decrees 1995 No. 51, S.B. 2000 No. 123, S.B. 2003 No. 2.9 wt. at S.B. 1982 No. 121; See Improve sheet S.B. 1982 No. 167; WT. at S.B. 1983 No. 43, S.B. 1993 No. 54, S.B. 1994 no. 88, Bulletin of acts and decrees 1995 No. 11, Bulletin of acts and decrees 1995 No. 51, Bulletin of acts and decrees 1995 No. 114, S.B. 1998 No. 73, S.B. 2000 No. 123, S.B. 2003 No. 2. 10 wt. at S.B. 1993 No. 54, S.B. 1994 no. 88, Bulletin of acts and decrees 1995 No. 51, Bulletin of acts and decrees 1995 No. 114, S.B. 1998 No. 73, S.B. 2000 No. 123, S.B. 2002, no. 110, S.B. 2003 No. 2.11 terminate upon S.B. 1993 No. 54.96 terminate upon S.B. 1993 No. 54.13 wt. at S.B. 1982 No. 73, S.B. 1983 No. 43, S.B. 1991 No. 63, S.B. 1993 No. 54. 14 inserted rec. at S.B. 1982 No. 73; WT. at S.B. 1993 No. 54, S.B. 1994 no. 88, Bulletin of acts and decrees 1995 No. 51, Bulletin of acts and decrees 1995 No. 114, S.B. 2002 No. 85.01 inserted rec. at S.B. 1982 No. 121.16 inserted rec. at S.B. 1991 No. 63; WT. at S.B. 1994 no. 88, Bulletin of acts and decrees 1995 No. 11, Bulletin of acts and decrees 1995 No. 114, S.B. 1998 No. 73, S.B. 2000 No. 123, S.B. 2003 No. 2. See Improve Journal Bulletin of acts and decrees 2003 No. 5. 17 WT. at S.B. 1982 No. 121, S.B. 1983 No. 43, S.B. 1989 No. 102, S.B. 1993 No. 54.18 inserted rec. at S.B. 1995 No. 11; WT. at S.B. 1995 No. 51. 19 WT. at S.B. 1983 No. 43.20 terminate upon S.B. 1993 No. 54.21 terminate upon S.B. 1993 No. 54.22 WT. at S.B. 1993 No. 55.73 WT. at S.B. 1983 No. 43.24 WT. at S.B. 1993 No. 54.27 WT. at S.B. 1991 No. 75.01 WT. at S.B. 1991 No. 64.29 WT. at S.B. 1991 No. 63.30 wt. at S.B. 1991 No. 63; in the code of criminal procedure art. 8 now art. 31 134. Wt. at S.B. 1991 No. 63.32 WT. at S.B. 1991 No. 63. 33 WT. at S.B. 1994 no. 88.34 WT. at S.B. 1991 No. 65.70 WT. at S.B. 1991 No. 63.