On page
1,
after line 11 of the printed bill, insert:
"
Section 2. That chapter
10-45
be amended by adding thereto a NEW SECTION to read as
follows:
There are specifically exempted from the provisions of this chapter and from the computation of
the tax imposed by it, the gross receipts from employee expense reimbursement provided by an
agricultural cooperative to a company, if the agricultural cooperative owns at least twenty-five
percent of such company.".