id	sid	tid	token	lemma	pos
ftr-412	1	1	biometrics	biometric	NOUN
ftr-412	1	2	:	:	PUNCT
ftr-412	1	3	solving	solve	VERB
ftr-412	1	4	the	the	DET
ftr-412	1	5	regressivity	regressivity	NOUN
ftr-412	1	6	problem	problem	NOUN
ftr-412	1	7	651	651	NUM
ftr-412	1	8	florida	florida	PROPN
ftr-412	1	9	tax	tax	NOUN
ftr-412	1	10	review	review	NOUN
ftr-412	1	11	volume	volume	NOUN
ftr-412	1	12	7	7	NUM
ftr-412	1	13	2006	2006	NUM
ftr-412	1	14	number	number	NOUN
ftr-412	1	15	10	10	NUM
ftr-412	1	16	biometrics	biometric	NOUN
ftr-412	1	17	:	:	PUNCT
ftr-412	1	18	solving	solve	VERB
ftr-412	1	19	the	the	DET
ftr-412	1	20	regressivity	regressivity	NOUN
ftr-412	1	21	of	of	ADP
ftr-412	1	22	vats	vat	NOUN
ftr-412	1	23	and	and	CCONJ
ftr-412	1	24	rsts	rst	NOUN
ftr-412	1	25	w	w	PROPN
ftr-412	1	26	ith	ith	PROPN
ftr-412	1	27	“	"	PUNCT
ftr-412	1	28	smart	smart	ADJ
ftr-412	1	29	card	card	NOUN
ftr-412	1	30	”	"	PUNCT
ftr-412	1	31	technology	technology	NOUN
ftr-412	1	32	by	by	ADP
ftr-412	1	33	richard	richard	PROPN
ftr-412	1	34	thompson	thompson	PROPN
ftr-412	1	35	ainsworth	ainsworth	PROPN
ftr-412	1	36	introduction	introduction	NOUN
ftr-412	1	37	.	.	PUNCT
ftr-412	1	38	.	.	PUNCT
ftr-412	1	39	.	.	PUNCT
ftr-412	1	40	.	.	PUNCT
ftr-412	1	41	.	.	PUNCT
ftr-412	1	42	.	.	PUNCT
ftr-412	1	43	.	.	PUNCT
ftr-412	1	44	.	.	PUNCT
ftr-412	1	45	.	.	PUNCT
ftr-412	1	46	.	.	PUNCT
ftr-412	1	47	.	.	PUNCT
ftr-412	1	48	.	.	PUNCT
ftr-412	1	49	.	.	PUNCT
ftr-412	1	50	.	.	PUNCT
ftr-412	1	51	.	.	PUNCT
ftr-412	1	52	.	.	PUNCT
ftr-412	1	53	.	.	PUNCT
ftr-412	1	54	.	.	PUNCT
ftr-412	1	55	.	.	PUNCT
ftr-412	1	56	.	.	PUNCT
ftr-412	1	57	.	.	PUNCT
ftr-412	1	58	.	.	PUNCT
ftr-412	1	59	.	.	PUNCT
ftr-412	1	60	.	.	PUNCT
ftr-412	1	61	.	.	PUNCT
ftr-412	1	62	.	.	PUNCT
ftr-412	1	63	.	.	PUNCT
ftr-412	1	64	.	.	PUNCT
ftr-412	1	65	.	.	PUNCT
ftr-412	1	66	.	.	PUNCT
ftr-412	1	67	.	.	PUNCT
ftr-412	1	68	.	.	PUNCT
ftr-412	1	69	.	.	PUNCT
ftr-412	1	70	.	.	PUNCT
ftr-412	1	71	.	.	PUNCT
ftr-412	1	72	.	.	PUNCT
ftr-412	1	73	.	.	PUNCT
ftr-412	1	74	.	.	PUNCT
ftr-412	1	75	.	.	PUNCT
ftr-412	1	76	.	.	PUNCT
ftr-412	1	77	.	.	PUNCT
ftr-412	1	78	.	.	PUNCT
ftr-412	1	79	.	.	PUNCT
ftr-412	1	80	.	.	PUNCT
ftr-412	2	1	653	653	NUM
ftr-412	2	2	summary	summary	NOUN
ftr-412	2	3	.	.	PUNCT
ftr-412	2	4	.	.	PUNCT
ftr-412	2	5	.	.	PUNCT
ftr-412	2	6	.	.	PUNCT
ftr-412	2	7	.	.	PUNCT
ftr-412	2	8	.	.	PUNCT
ftr-412	2	9	.	.	PUNCT
ftr-412	2	10	.	.	PUNCT
ftr-412	2	11	.	.	PUNCT
ftr-412	2	12	.	.	PUNCT
ftr-412	2	13	.	.	PUNCT
ftr-412	2	14	.	.	PUNCT
ftr-412	2	15	.	.	PUNCT
ftr-412	2	16	.	.	PUNCT
ftr-412	2	17	.	.	PUNCT
ftr-412	2	18	.	.	PUNCT
ftr-412	2	19	.	.	PUNCT
ftr-412	2	20	.	.	PUNCT
ftr-412	2	21	.	.	PUNCT
ftr-412	2	22	.	.	PUNCT
ftr-412	2	23	.	.	PUNCT
ftr-412	2	24	.	.	PUNCT
ftr-412	2	25	.	.	PUNCT
ftr-412	2	26	.	.	PUNCT
ftr-412	2	27	.	.	PUNCT
ftr-412	2	28	.	.	PUNCT
ftr-412	2	29	.	.	PUNCT
ftr-412	2	30	.	.	PUNCT
ftr-412	2	31	.	.	PUNCT
ftr-412	2	32	.	.	PUNCT
ftr-412	2	33	.	.	PUNCT
ftr-412	2	34	.	.	PUNCT
ftr-412	2	35	.	.	PUNCT
ftr-412	2	36	.	.	PUNCT
ftr-412	2	37	.	.	PUNCT
ftr-412	2	38	.	.	PUNCT
ftr-412	2	39	.	.	PUNCT
ftr-412	2	40	.	.	PUNCT
ftr-412	2	41	.	.	PUNCT
ftr-412	2	42	.	.	PUNCT
ftr-412	2	43	.	.	PUNCT
ftr-412	2	44	.	.	PUNCT
ftr-412	2	45	.	.	PUNCT
ftr-412	2	46	.	.	PUNCT
ftr-412	2	47	.	.	PUNCT
ftr-412	2	48	.	.	PUNCT
ftr-412	2	49	.	.	PUNCT
ftr-412	2	50	.	.	PUNCT
ftr-412	3	1	657	657	NUM
ftr-412	3	2	part	part	NOUN
ftr-412	3	3	i	i	NOUN
ftr-412	3	4	:	:	PUNCT
ftr-412	3	5	identity	identity	NOUN
ftr-412	3	6	cards	card	NOUN
ftr-412	3	7	.	.	PUNCT
ftr-412	3	8	.	.	PUNCT
ftr-412	3	9	.	.	PUNCT
ftr-412	3	10	.	.	PUNCT
ftr-412	3	11	.	.	PUNCT
ftr-412	3	12	.	.	PUNCT
ftr-412	3	13	.	.	PUNCT
ftr-412	3	14	.	.	PUNCT
ftr-412	3	15	.	.	PUNCT
ftr-412	3	16	.	.	PUNCT
ftr-412	3	17	.	.	PUNCT
ftr-412	3	18	.	.	PUNCT
ftr-412	3	19	.	.	PUNCT
ftr-412	3	20	.	.	PUNCT
ftr-412	3	21	.	.	PUNCT
ftr-412	3	22	.	.	PUNCT
ftr-412	3	23	.	.	PUNCT
ftr-412	3	24	.	.	PUNCT
ftr-412	3	25	.	.	PUNCT
ftr-412	3	26	.	.	PUNCT
ftr-412	3	27	.	.	PUNCT
ftr-412	3	28	.	.	PUNCT
ftr-412	3	29	.	.	PUNCT
ftr-412	3	30	.	.	PUNCT
ftr-412	3	31	.	.	PUNCT
ftr-412	3	32	.	.	PUNCT
ftr-412	3	33	.	.	PUNCT
ftr-412	3	34	.	.	PUNCT
ftr-412	3	35	.	.	PUNCT
ftr-412	3	36	.	.	PUNCT
ftr-412	3	37	.	.	PUNCT
ftr-412	3	38	.	.	PUNCT
ftr-412	3	39	.	.	PUNCT
ftr-412	3	40	.	.	PUNCT
ftr-412	3	41	.	.	PUNCT
ftr-412	3	42	.	.	PUNCT
ftr-412	4	1	660	660	NUM
ftr-412	4	2	a.	a.	NOUN
ftr-412	4	3	european	european	PROPN
ftr-412	4	4	application	application	PROPN
ftr-412	4	5	-the	-the	DET
ftr-412	4	6	smart	smart	PROPN
ftr-412	4	7	i	i	PROPN
ftr-412	4	8	d	d	PROPN
ftr-412	4	9	card	card	NOUN
ftr-412	4	10	in	in	ADP
ftr-412	4	11	the	the	DET
ftr-412	4	12	eu	eu	PROPN
ftr-412	4	13	.	.	PUNCT
ftr-412	4	14	.	.	PUNCT
ftr-412	4	15	.	.	PUNCT
ftr-412	4	16	.	.	PUNCT
ftr-412	4	17	.	.	PUNCT
ftr-412	5	1	669	669	NUM
ftr-412	5	2	1	1	NUM
ftr-412	5	3	.	.	PUNCT
ftr-412	6	1	the	the	DET
ftr-412	6	2	tax	tax	NOUN
ftr-412	6	3	impact	impact	NOUN
ftr-412	6	4	of	of	ADP
ftr-412	6	5	digital	digital	PROPN
ftr-412	6	6	i	i	PROPN
ftr-412	6	7	d	d	PROPN
ftr-412	6	8	’s	’s	X
ftr-412	6	9	in	in	ADP
ftr-412	6	10	europe	europe	PROPN
ftr-412	6	11	.	.	PUNCT
ftr-412	6	12	.	.	PUNCT
ftr-412	6	13	.	.	PUNCT
ftr-412	6	14	.	.	PUNCT
ftr-412	6	15	.	.	PUNCT
ftr-412	6	16	.	.	PUNCT
ftr-412	6	17	.	.	PUNCT
ftr-412	6	18	.	.	PUNCT
ftr-412	6	19	.	.	PUNCT
ftr-412	7	1	.	.	PUNCT
ftr-412	8	1	672	672	NUM
ftr-412	8	2	2	2	NUM
ftr-412	8	3	.	.	PUNCT
ftr-412	8	4	benchmarking	benchmarke	VERB
ftr-412	8	5	digital	digital	ADJ
ftr-412	8	6	tax	tax	NOUN
ftr-412	8	7	service	service	NOUN
ftr-412	8	8	in	in	ADP
ftr-412	8	9	the	the	DET
ftr-412	8	10	eu	eu	PROPN
ftr-412	8	11	.	.	PUNCT
ftr-412	8	12	.	.	PUNCT
ftr-412	8	13	.	.	PUNCT
ftr-412	8	14	.	.	PUNCT
ftr-412	8	15	.	.	PUNCT
ftr-412	9	1	.	.	PUNCT
ftr-412	10	1	672	672	NUM
ftr-412	10	2	3	3	NUM
ftr-412	10	3	.	.	PUNCT
ftr-412	11	1	american	american	ADJ
ftr-412	11	2	application	application	NOUN
ftr-412	11	3	(	(	PUNCT
ftr-412	11	4	rst	rst	PROPN
ftr-412	11	5	only	only	ADV
ftr-412	11	6	)	)	PUNCT
ftr-412	11	7	.	.	PUNCT
ftr-412	11	8	.	.	PUNCT
ftr-412	11	9	.	.	PUNCT
ftr-412	11	10	.	.	PUNCT
ftr-412	11	11	.	.	PUNCT
ftr-412	11	12	.	.	PUNCT
ftr-412	11	13	.	.	PUNCT
ftr-412	11	14	.	.	PUNCT
ftr-412	11	15	.	.	PUNCT
ftr-412	11	16	.	.	PUNCT
ftr-412	11	17	.	.	PUNCT
ftr-412	11	18	.	.	PUNCT
ftr-412	11	19	.	.	PUNCT
ftr-412	11	20	.	.	PUNCT
ftr-412	11	21	.	.	PUNCT
ftr-412	12	1	674	674	NUM
ftr-412	12	2	4	4	NUM
ftr-412	12	3	.	.	PUNCT
ftr-412	13	1	the	the	DET
ftr-412	13	2	real	real	ADJ
ftr-412	13	3	i	i	PROPN
ftr-412	13	4	d	d	PROPN
ftr-412	13	5	act	act	NOUN
ftr-412	13	6	of	of	ADP
ftr-412	13	7	2005	2005	NUM
ftr-412	13	8	:	:	PUNCT
ftr-412	13	9	an	an	DET
ftr-412	13	10	american	american	ADJ
ftr-412	13	11	smart	smart	PROPN
ftr-412	13	12	i	i	PROPN
ftr-412	13	13	d	d	PROPN
ftr-412	13	14	card	card	NOUN
ftr-412	13	15	.	.	PUNCT
ftr-412	13	16	.	.	PUNCT
ftr-412	13	17	.	.	PUNCT
ftr-412	13	18	.	.	PUNCT
ftr-412	13	19	.	.	PUNCT
ftr-412	13	20	.	.	PUNCT
ftr-412	13	21	.	.	PUNCT
ftr-412	13	22	.	.	PUNCT
ftr-412	13	23	.	.	PUNCT
ftr-412	13	24	.	.	PUNCT
ftr-412	13	25	.	.	PUNCT
ftr-412	13	26	.	.	PUNCT
ftr-412	13	27	.	.	PUNCT
ftr-412	13	28	.	.	PUNCT
ftr-412	13	29	.	.	PUNCT
ftr-412	13	30	.	.	PUNCT
ftr-412	13	31	.	.	PUNCT
ftr-412	13	32	.	.	PUNCT
ftr-412	13	33	.	.	PUNCT
ftr-412	13	34	.	.	PUNCT
ftr-412	13	35	.	.	PUNCT
ftr-412	13	36	.	.	PUNCT
ftr-412	13	37	.	.	PUNCT
ftr-412	13	38	.	.	PUNCT
ftr-412	13	39	.	.	PUNCT
ftr-412	13	40	.	.	PUNCT
ftr-412	13	41	.	.	PUNCT
ftr-412	13	42	.	.	PUNCT
ftr-412	13	43	.	.	PUNCT
ftr-412	13	44	.	.	PUNCT
ftr-412	13	45	.	.	PUNCT
ftr-412	13	46	.	.	PUNCT
ftr-412	14	1	.	.	PUNCT
ftr-412	15	1	676	676	NUM
ftr-412	15	2	b.	b.	NOUN
ftr-412	15	3	the	the	DET
ftr-412	15	4	function	function	NOUN
ftr-412	15	5	creep	creep	PROPN
ftr-412	15	6	effect	effect	NOUN
ftr-412	15	7	(	(	PUNCT
ftr-412	15	8	linear	linear	ADJ
ftr-412	15	9	and	and	CCONJ
ftr-412	15	10	hyper	hyper	ADJ
ftr-412	15	11	)	)	PUNCT
ftr-412	15	12	.	.	PUNCT
ftr-412	15	13	.	.	PUNCT
ftr-412	15	14	.	.	PUNCT
ftr-412	15	15	.	.	PUNCT
ftr-412	15	16	.	.	PUNCT
ftr-412	15	17	.	.	PUNCT
ftr-412	15	18	.	.	PUNCT
ftr-412	15	19	.	.	PUNCT
ftr-412	15	20	.	.	PUNCT
ftr-412	15	21	.	.	PUNCT
ftr-412	15	22	.	.	PUNCT
ftr-412	16	1	678	678	NUM
ftr-412	16	2	1	1	NUM
ftr-412	16	3	.	.	PUNCT
ftr-412	16	4	prediction	prediction	NOUN
ftr-412	16	5	-linear	-linear	NOUN
ftr-412	16	6	function	function	NOUN
ftr-412	16	7	creep	creep	NOUN
ftr-412	16	8	in	in	ADP
ftr-412	16	9	the	the	DET
ftr-412	16	10	american	american	ADJ
ftr-412	16	11	rsts	rst	NOUN
ftr-412	16	12	.	.	PUNCT
ftr-412	16	13	.	.	PUNCT
ftr-412	16	14	.	.	PUNCT
ftr-412	16	15	.	.	PUNCT
ftr-412	16	16	.	.	PUNCT
ftr-412	16	17	.	.	PUNCT
ftr-412	16	18	.	.	PUNCT
ftr-412	16	19	.	.	PUNCT
ftr-412	16	20	.	.	PUNCT
ftr-412	16	21	.	.	PUNCT
ftr-412	16	22	.	.	PUNCT
ftr-412	16	23	.	.	PUNCT
ftr-412	16	24	.	.	PUNCT
ftr-412	16	25	.	.	PUNCT
ftr-412	16	26	.	.	PUNCT
ftr-412	16	27	.	.	PUNCT
ftr-412	16	28	.	.	PUNCT
ftr-412	16	29	.	.	PUNCT
ftr-412	16	30	.	.	PUNCT
ftr-412	16	31	.	.	PUNCT
ftr-412	16	32	.	.	PUNCT
ftr-412	16	33	.	.	PUNCT
ftr-412	16	34	.	.	PUNCT
ftr-412	16	35	.	.	PUNCT
ftr-412	16	36	.	.	PUNCT
ftr-412	16	37	.	.	PUNCT
ftr-412	16	38	.	.	PUNCT
ftr-412	16	39	.	.	PUNCT
ftr-412	16	40	.	.	PUNCT
ftr-412	16	41	.	.	PUNCT
ftr-412	16	42	.	.	PUNCT
ftr-412	16	43	.	.	PUNCT
ftr-412	17	1	680	680	NUM
ftr-412	17	2	2	2	NUM
ftr-412	17	3	.	.	PUNCT
ftr-412	17	4	benchmarking	benchmarke	VERB
ftr-412	17	5	digital	digital	ADJ
ftr-412	17	6	tax	tax	NOUN
ftr-412	17	7	service	service	NOUN
ftr-412	17	8	in	in	ADP
ftr-412	17	9	the	the	DET
ftr-412	17	10	american	american	ADJ
ftr-412	17	11	rsts	rst	NOUN
ftr-412	17	12	.	.	PUNCT
ftr-412	17	13	.	.	PUNCT
ftr-412	17	14	.	.	PUNCT
ftr-412	17	15	.	.	PUNCT
ftr-412	17	16	.	.	PUNCT
ftr-412	17	17	.	.	PUNCT
ftr-412	17	18	.	.	PUNCT
ftr-412	17	19	.	.	PUNCT
ftr-412	17	20	.	.	PUNCT
ftr-412	17	21	.	.	PUNCT
ftr-412	17	22	.	.	PUNCT
ftr-412	17	23	.	.	PUNCT
ftr-412	17	24	.	.	PUNCT
ftr-412	17	25	.	.	PUNCT
ftr-412	17	26	.	.	PUNCT
ftr-412	17	27	.	.	PUNCT
ftr-412	17	28	.	.	PUNCT
ftr-412	17	29	.	.	PUNCT
ftr-412	17	30	.	.	PUNCT
ftr-412	17	31	.	.	PUNCT
ftr-412	17	32	.	.	PUNCT
ftr-412	17	33	.	.	PUNCT
ftr-412	17	34	.	.	PUNCT
ftr-412	17	35	.	.	PUNCT
ftr-412	17	36	.	.	PUNCT
ftr-412	17	37	.	.	PUNCT
ftr-412	17	38	.	.	PUNCT
ftr-412	17	39	.	.	PUNCT
ftr-412	17	40	.	.	PUNCT
ftr-412	17	41	.	.	PUNCT
ftr-412	17	42	.	.	PUNCT
ftr-412	18	1	.	.	PUNCT
ftr-412	19	1	681	681	NUM
ftr-412	19	2	part	part	NOUN
ftr-412	19	3	ii	ii	NOUN
ftr-412	19	4	:	:	PUNCT
ftr-412	19	5	fully	fully	ADV
ftr-412	19	6	digital	digital	ADJ
ftr-412	19	7	consumption	consumption	NOUN
ftr-412	19	8	tax	tax	NOUN
ftr-412	19	9	regimes	regime	NOUN
ftr-412	19	10	.	.	PUNCT
ftr-412	19	11	.	.	PUNCT
ftr-412	19	12	.	.	PUNCT
ftr-412	19	13	.	.	PUNCT
ftr-412	19	14	.	.	PUNCT
ftr-412	19	15	.	.	PUNCT
ftr-412	19	16	.	.	PUNCT
ftr-412	19	17	.	.	PUNCT
ftr-412	19	18	.	.	PUNCT
ftr-412	19	19	.	.	PUNCT
ftr-412	19	20	.	.	PUNCT
ftr-412	20	1	684	684	NUM
ftr-412	20	2	a.	a.	NOUN
ftr-412	20	3	digitizing	digitize	VERB
ftr-412	20	4	the	the	DET
ftr-412	20	5	vat	vat	NOUN
ftr-412	20	6	in	in	ADP
ftr-412	20	7	the	the	DET
ftr-412	20	8	eu	eu	PROPN
ftr-412	20	9	.	.	PUNCT
ftr-412	20	10	.	.	PUNCT
ftr-412	20	11	.	.	PUNCT
ftr-412	20	12	.	.	PUNCT
ftr-412	20	13	.	.	PUNCT
ftr-412	20	14	.	.	PUNCT
ftr-412	20	15	.	.	PUNCT
ftr-412	20	16	.	.	PUNCT
ftr-412	20	17	.	.	PUNCT
ftr-412	20	18	.	.	PUNCT
ftr-412	20	19	.	.	PUNCT
ftr-412	20	20	.	.	PUNCT
ftr-412	20	21	.	.	PUNCT
ftr-412	20	22	.	.	PUNCT
ftr-412	20	23	.	.	PUNCT
ftr-412	20	24	.	.	PUNCT
ftr-412	20	25	.	.	PUNCT
ftr-412	20	26	.	.	PUNCT
ftr-412	20	27	.	.	PUNCT
ftr-412	20	28	.	.	PUNCT
ftr-412	20	29	.	.	PUNCT
ftr-412	20	30	.	.	PUNCT
ftr-412	20	31	.	.	PUNCT
ftr-412	21	1	.	.	PUNCT
ftr-412	22	1	.	.	PUNCT
ftr-412	23	1	684	684	NUM
ftr-412	23	2	1	1	NUM
ftr-412	23	3	.	.	PUNCT
ftr-412	24	1	digital	digital	ADJ
ftr-412	24	2	notices	notice	NOUN
ftr-412	24	3	,	,	PUNCT
ftr-412	24	4	digital	digital	ADJ
ftr-412	24	5	returns	return	NOUN
ftr-412	24	6	,	,	PUNCT
ftr-412	24	7	digital	digital	ADJ
ftr-412	24	8	periodic	periodic	ADJ
ftr-412	24	9	and	and	CCONJ
ftr-412	24	10	recapitulative	recapitulative	ADJ
ftr-412	24	11	statements	statement	NOUN
ftr-412	24	12	.	.	PUNCT
ftr-412	24	13	.	.	PUNCT
ftr-412	24	14	.	.	PUNCT
ftr-412	24	15	.	.	PUNCT
ftr-412	24	16	.	.	PUNCT
ftr-412	24	17	.	.	PUNCT
ftr-412	24	18	.	.	PUNCT
ftr-412	24	19	.	.	PUNCT
ftr-412	24	20	.	.	PUNCT
ftr-412	24	21	.	.	PUNCT
ftr-412	24	22	.	.	PUNCT
ftr-412	24	23	.	.	PUNCT
ftr-412	24	24	.	.	PUNCT
ftr-412	24	25	.	.	PUNCT
ftr-412	24	26	.	.	PUNCT
ftr-412	24	27	.	.	PUNCT
ftr-412	24	28	.	.	PUNCT
ftr-412	24	29	.	.	PUNCT
ftr-412	24	30	.	.	PUNCT
ftr-412	24	31	.	.	PUNCT
ftr-412	25	1	.	.	PUNCT
ftr-412	26	1	685	685	NUM
ftr-412	26	2	2	2	NUM
ftr-412	26	3	.	.	PUNCT
ftr-412	26	4	digital	digital	ADJ
ftr-412	26	5	invoices	invoice	NOUN
ftr-412	26	6	.	.	PUNCT
ftr-412	26	7	.	.	PUNCT
ftr-412	26	8	.	.	PUNCT
ftr-412	26	9	.	.	PUNCT
ftr-412	26	10	.	.	PUNCT
ftr-412	26	11	.	.	PUNCT
ftr-412	26	12	.	.	PUNCT
ftr-412	26	13	.	.	PUNCT
ftr-412	26	14	.	.	PUNCT
ftr-412	26	15	.	.	PUNCT
ftr-412	26	16	.	.	PUNCT
ftr-412	26	17	.	.	PUNCT
ftr-412	26	18	.	.	PUNCT
ftr-412	26	19	.	.	PUNCT
ftr-412	26	20	.	.	PUNCT
ftr-412	26	21	.	.	PUNCT
ftr-412	26	22	.	.	PUNCT
ftr-412	26	23	.	.	PUNCT
ftr-412	26	24	.	.	PUNCT
ftr-412	26	25	.	.	PUNCT
ftr-412	26	26	.	.	PUNCT
ftr-412	26	27	.	.	PUNCT
ftr-412	26	28	.	.	PUNCT
ftr-412	26	29	.	.	PUNCT
ftr-412	26	30	.	.	PUNCT
ftr-412	26	31	.	.	PUNCT
ftr-412	26	32	.	.	PUNCT
ftr-412	26	33	.	.	PUNCT
ftr-412	26	34	.	.	PUNCT
ftr-412	27	1	686	686	NUM
ftr-412	27	2	3	3	X
ftr-412	27	3	.	.	PUNCT
ftr-412	28	1	the	the	DET
ftr-412	28	2	test	test	NOUN
ftr-412	28	3	case	case	NOUN
ftr-412	28	4	:	:	PUNCT
ftr-412	28	5	the	the	DET
ftr-412	28	6	digital	digital	ADJ
ftr-412	28	7	sales	sale	NOUN
ftr-412	28	8	directive	directive	NOUN
ftr-412	28	9	–	–	PUNCT
ftr-412	28	10	article	article	NOUN
ftr-412	28	11	26c	26c	NUM
ftr-412	28	12	.	.	PUNCT
ftr-412	28	13	.	.	PUNCT
ftr-412	28	14	.	.	PUNCT
ftr-412	28	15	.	.	PUNCT
ftr-412	28	16	.	.	PUNCT
ftr-412	28	17	.	.	PUNCT
ftr-412	28	18	.	.	PUNCT
ftr-412	28	19	.	.	PUNCT
ftr-412	28	20	.	.	PUNCT
ftr-412	28	21	.	.	PUNCT
ftr-412	28	22	.	.	PUNCT
ftr-412	28	23	.	.	PUNCT
ftr-412	28	24	.	.	PUNCT
ftr-412	28	25	.	.	PUNCT
ftr-412	28	26	.	.	PUNCT
ftr-412	28	27	.	.	PUNCT
ftr-412	28	28	.	.	PUNCT
ftr-412	28	29	.	.	PUNCT
ftr-412	28	30	.	.	PUNCT
ftr-412	28	31	.	.	PUNCT
ftr-412	28	32	.	.	PUNCT
ftr-412	28	33	.	.	PUNCT
ftr-412	28	34	.	.	PUNCT
ftr-412	28	35	.	.	PUNCT
ftr-412	28	36	.	.	PUNCT
ftr-412	28	37	.	.	PUNCT
ftr-412	28	38	.	.	PUNCT
ftr-412	28	39	.	.	PUNCT
ftr-412	28	40	.	.	PUNCT
ftr-412	28	41	.	.	PUNCT
ftr-412	28	42	.	.	PUNCT
ftr-412	28	43	.	.	PUNCT
ftr-412	28	44	.	.	PUNCT
ftr-412	28	45	.	.	PUNCT
ftr-412	28	46	.	.	PUNCT
ftr-412	29	1	689	689	NUM
ftr-412	29	2	b.	b.	NOUN
ftr-412	29	3	digitizing	digitize	VERB
ftr-412	29	4	the	the	DET
ftr-412	29	5	rst	rst	NOUN
ftr-412	29	6	in	in	ADP
ftr-412	29	7	the	the	DET
ftr-412	29	8	u.s	u.s	PROPN
ftr-412	29	9	.	.	PROPN
ftr-412	29	10	.	.	PUNCT
ftr-412	29	11	.	.	PUNCT
ftr-412	29	12	.	.	PUNCT
ftr-412	29	13	.	.	PUNCT
ftr-412	29	14	.	.	PUNCT
ftr-412	29	15	.	.	PUNCT
ftr-412	29	16	.	.	PUNCT
ftr-412	29	17	.	.	PUNCT
ftr-412	29	18	.	.	PUNCT
ftr-412	29	19	.	.	PUNCT
ftr-412	29	20	.	.	PUNCT
ftr-412	29	21	.	.	PUNCT
ftr-412	29	22	.	.	PUNCT
ftr-412	29	23	.	.	PUNCT
ftr-412	29	24	.	.	PUNCT
ftr-412	29	25	.	.	PUNCT
ftr-412	29	26	.	.	PUNCT
ftr-412	29	27	.	.	PUNCT
ftr-412	29	28	.	.	PUNCT
ftr-412	29	29	.	.	PUNCT
ftr-412	29	30	.	.	PUNCT
ftr-412	29	31	.	.	PUNCT
ftr-412	29	32	.	.	PUNCT
ftr-412	29	33	.	.	PUNCT
ftr-412	29	34	.	.	PUNCT
ftr-412	30	1	691	691	NUM
ftr-412	30	2	1	1	NUM
ftr-412	30	3	.	.	PUNCT
ftr-412	30	4	digital	digital	ADJ
ftr-412	30	5	intermediaries	intermediary	NOUN
ftr-412	30	6	–	–	PUNCT
ftr-412	30	7	certified	certify	VERB
ftr-412	30	8	service	service	NOUN
ftr-412	30	9	providers	provider	NOUN
ftr-412	30	10	(	(	PUNCT
ftr-412	30	11	csps	csps	NOUN
ftr-412	30	12	)	)	PUNCT
ftr-412	30	13	.	.	PUNCT
ftr-412	30	14	.	.	PUNCT
ftr-412	30	15	.	.	PUNCT
ftr-412	30	16	.	.	PUNCT
ftr-412	30	17	.	.	PUNCT
ftr-412	30	18	.	.	PUNCT
ftr-412	30	19	.	.	PUNCT
ftr-412	30	20	.	.	PUNCT
ftr-412	30	21	.	.	PUNCT
ftr-412	30	22	.	.	PUNCT
ftr-412	30	23	.	.	PUNCT
ftr-412	30	24	.	.	PUNCT
ftr-412	30	25	.	.	PUNCT
ftr-412	30	26	.	.	PUNCT
ftr-412	30	27	.	.	PUNCT
ftr-412	30	28	.	.	PUNCT
ftr-412	30	29	.	.	PUNCT
ftr-412	30	30	.	.	PUNCT
ftr-412	30	31	.	.	PUNCT
ftr-412	30	32	.	.	PUNCT
ftr-412	30	33	.	.	PUNCT
ftr-412	30	34	.	.	PUNCT
ftr-412	30	35	.	.	PUNCT
ftr-412	30	36	.	.	PUNCT
ftr-412	30	37	.	.	PUNCT
ftr-412	30	38	.	.	PUNCT
ftr-412	30	39	.	.	PUNCT
ftr-412	30	40	.	.	PUNCT
ftr-412	30	41	.	.	PUNCT
ftr-412	30	42	.	.	PUNCT
ftr-412	31	1	695	695	NUM
ftr-412	31	2	652	652	NUM
ftr-412	31	3	florida	florida	PROPN
ftr-412	31	4	tax	tax	NOUN
ftr-412	31	5	review	review	NOUN
ftr-412	31	6	[	[	X
ftr-412	31	7	vol	vol	NOUN
ftr-412	31	8	.	.	PUNCT
ftr-412	32	1	7:10	7:10	NUM
ftr-412	32	2	part	part	NOUN
ftr-412	32	3	iii	iii	NOUN
ftr-412	32	4	:	:	PUNCT
ftr-412	32	5	certified	certified	ADJ
ftr-412	32	6	tax	tax	NOUN
ftr-412	32	7	compliance	compliance	NOUN
ftr-412	32	8	software	software	NOUN
ftr-412	32	9	.	.	PUNCT
ftr-412	32	10	.	.	PUNCT
ftr-412	32	11	.	.	PUNCT
ftr-412	32	12	.	.	PUNCT
ftr-412	32	13	.	.	PUNCT
ftr-412	32	14	.	.	PUNCT
ftr-412	32	15	.	.	PUNCT
ftr-412	32	16	.	.	PUNCT
ftr-412	32	17	.	.	PUNCT
ftr-412	32	18	.	.	PUNCT
ftr-412	32	19	.	.	PUNCT
ftr-412	32	20	.	.	PUNCT
ftr-412	32	21	.	.	PUNCT
ftr-412	32	22	.	.	PUNCT
ftr-412	33	1	698	698	NUM
ftr-412	33	2	a.	a.	NOUN
ftr-412	33	3	the	the	DET
ftr-412	33	4	digital	digital	ADJ
ftr-412	33	5	context	context	NOUN
ftr-412	33	6	.	.	PUNCT
ftr-412	33	7	.	.	PUNCT
ftr-412	33	8	.	.	PUNCT
ftr-412	33	9	.	.	PUNCT
ftr-412	33	10	.	.	PUNCT
ftr-412	33	11	.	.	PUNCT
ftr-412	33	12	.	.	PUNCT
ftr-412	33	13	.	.	PUNCT
ftr-412	33	14	.	.	PUNCT
ftr-412	33	15	.	.	PUNCT
ftr-412	33	16	.	.	PUNCT
ftr-412	33	17	.	.	PUNCT
ftr-412	33	18	.	.	PUNCT
ftr-412	33	19	.	.	PUNCT
ftr-412	33	20	.	.	PUNCT
ftr-412	33	21	.	.	PUNCT
ftr-412	33	22	.	.	PUNCT
ftr-412	33	23	.	.	PUNCT
ftr-412	33	24	.	.	PUNCT
ftr-412	33	25	.	.	PUNCT
ftr-412	33	26	.	.	PUNCT
ftr-412	33	27	.	.	PUNCT
ftr-412	33	28	.	.	PUNCT
ftr-412	33	29	.	.	PUNCT
ftr-412	33	30	.	.	PUNCT
ftr-412	33	31	.	.	PUNCT
ftr-412	33	32	.	.	PUNCT
ftr-412	33	33	.	.	PUNCT
ftr-412	33	34	.	.	PUNCT
ftr-412	33	35	.	.	PUNCT
ftr-412	33	36	.	.	PUNCT
ftr-412	33	37	.	.	PUNCT
ftr-412	33	38	.	.	PUNCT
ftr-412	34	1	698	698	NUM
ftr-412	34	2	1	1	NUM
ftr-412	34	3	.	.	PUNCT
ftr-412	34	4	certification	certification	NOUN
ftr-412	34	5	of	of	ADP
ftr-412	34	6	enterprise	enterprise	NOUN
ftr-412	34	7	data	datum	NOUN
ftr-412	34	8	.	.	PUNCT
ftr-412	34	9	.	.	PUNCT
ftr-412	34	10	.	.	PUNCT
ftr-412	34	11	.	.	PUNCT
ftr-412	34	12	.	.	PUNCT
ftr-412	34	13	.	.	PUNCT
ftr-412	34	14	.	.	PUNCT
ftr-412	34	15	.	.	PUNCT
ftr-412	34	16	.	.	PUNCT
ftr-412	34	17	.	.	PUNCT
ftr-412	34	18	.	.	PUNCT
ftr-412	34	19	.	.	PUNCT
ftr-412	34	20	.	.	PUNCT
ftr-412	34	21	.	.	PUNCT
ftr-412	34	22	.	.	PUNCT
ftr-412	34	23	.	.	PUNCT
ftr-412	34	24	.	.	PUNCT
ftr-412	35	1	699	699	NUM
ftr-412	35	2	a.	a.	NOUN
ftr-412	35	3	the	the	DET
ftr-412	35	4	90	90	NUM
ftr-412	35	5	-	-	PUNCT
ftr-412	35	6	day	day	NOUN
ftr-412	35	7	certification	certification	NOUN
ftr-412	35	8	cycle	cycle	NOUN
ftr-412	35	9	of	of	ADP
ftr-412	35	10	sarbanes	sarbanes	PROPN
ftr-412	35	11	-	-	PUNCT
ftr-412	35	12	oxley	oxley	ADJ
ftr-412	35	13	and	and	CCONJ
ftr-412	35	14	other	other	ADJ
ftr-412	35	15	governance	governance	NOUN
ftr-412	35	16	regulations	regulation	NOUN
ftr-412	35	17	.	.	PUNCT
ftr-412	35	18	.	.	PUNCT
ftr-412	35	19	.	.	PUNCT
ftr-412	35	20	.	.	PUNCT
ftr-412	35	21	.	.	PUNCT
ftr-412	35	22	.	.	PUNCT
ftr-412	35	23	.	.	PUNCT
ftr-412	35	24	.	.	PUNCT
ftr-412	35	25	.	.	PUNCT
ftr-412	35	26	.	.	PUNCT
ftr-412	35	27	.	.	PUNCT
ftr-412	35	28	.	.	PUNCT
ftr-412	35	29	.	.	PUNCT
ftr-412	35	30	.	.	PUNCT
ftr-412	35	31	.	.	PUNCT
ftr-412	35	32	.	.	PUNCT
ftr-412	35	33	.	.	PUNCT
ftr-412	35	34	.	.	PUNCT
ftr-412	35	35	.	.	PUNCT
ftr-412	35	36	.	.	PUNCT
ftr-412	35	37	.	.	PUNCT
ftr-412	35	38	.	.	PUNCT
ftr-412	35	39	.	.	PUNCT
ftr-412	35	40	.	.	PUNCT
ftr-412	35	41	.	.	PUNCT
ftr-412	35	42	.	.	PUNCT
ftr-412	35	43	.	.	PUNCT
ftr-412	35	44	.	.	PUNCT
ftr-412	36	1	699	699	NUM
ftr-412	36	2	b.	b.	NOUN
ftr-412	36	3	false	false	ADJ
ftr-412	36	4	certifications	certification	NOUN
ftr-412	36	5	under	under	ADP
ftr-412	36	6	section	section	NOUN
ftr-412	36	7	302	302	NUM
ftr-412	36	8	and	and	CCONJ
ftr-412	36	9	404	404	NUM
ftr-412	36	10	are	be	AUX
ftr-412	36	11	criminalized	criminalize	VERB
ftr-412	36	12	.	.	PUNCT
ftr-412	36	13	.	.	PUNCT
ftr-412	36	14	.	.	PUNCT
ftr-412	36	15	.	.	PUNCT
ftr-412	36	16	.	.	PUNCT
ftr-412	36	17	.	.	PUNCT
ftr-412	36	18	.	.	PUNCT
ftr-412	36	19	.	.	PUNCT
ftr-412	36	20	.	.	PUNCT
ftr-412	36	21	.	.	PUNCT
ftr-412	36	22	.	.	PUNCT
ftr-412	36	23	.	.	PUNCT
ftr-412	36	24	.	.	PUNCT
ftr-412	36	25	.	.	PUNCT
ftr-412	36	26	.	.	PUNCT
ftr-412	36	27	.	.	PUNCT
ftr-412	37	1	.	.	PUNCT
ftr-412	38	1	703	703	NUM
ftr-412	38	2	2	2	NUM
ftr-412	38	3	.	.	PUNCT
ftr-412	38	4	tax	tax	NOUN
ftr-412	38	5	application	application	NOUN
ftr-412	38	6	–	–	PUNCT
ftr-412	38	7	certification	certification	NOUN
ftr-412	38	8	of	of	ADP
ftr-412	38	9	automated	automate	VERB
ftr-412	38	10	consumption	consumption	NOUN
ftr-412	38	11	tax	tax	NOUN
ftr-412	38	12	software	software	NOUN
ftr-412	38	13	solutions	solution	NOUN
ftr-412	38	14	.	.	PUNCT
ftr-412	38	15	.	.	PUNCT
ftr-412	38	16	.	.	PUNCT
ftr-412	38	17	.	.	PUNCT
ftr-412	38	18	.	.	PUNCT
ftr-412	38	19	.	.	PUNCT
ftr-412	38	20	.	.	PUNCT
ftr-412	38	21	.	.	PUNCT
ftr-412	38	22	.	.	PUNCT
ftr-412	38	23	.	.	PUNCT
ftr-412	38	24	.	.	PUNCT
ftr-412	38	25	.	.	PUNCT
ftr-412	38	26	.	.	PUNCT
ftr-412	38	27	.	.	PUNCT
ftr-412	39	1	704	704	NUM
ftr-412	39	2	3	3	NUM
ftr-412	39	3	.	.	PUNCT
ftr-412	40	1	oecd	oecd	PROPN
ftr-412	40	2	–	–	PUNCT
ftr-412	40	3	from	from	ADP
ftr-412	40	4	ottawato	ottawato	NOUN
ftr-412	40	5	tax	tax	NOUN
ftr-412	40	6	software	software	NOUN
ftr-412	40	7	certification	certification	NOUN
ftr-412	40	8	.	.	PUNCT
ftr-412	41	1	704	704	NUM
ftr-412	41	2	4	4	NUM
ftr-412	41	3	ssuta	ssuta	ADJ
ftr-412	41	4	–	–	PUNCT
ftr-412	41	5	reality	reality	NOUN
ftr-412	41	6	of	of	ADP
ftr-412	41	7	rst	rst	PROPN
ftr-412	41	8	software	software	NOUN
ftr-412	41	9	certification	certification	NOUN
ftr-412	41	10	.	.	PUNCT
ftr-412	41	11	.	.	PUNCT
ftr-412	41	12	.	.	PUNCT
ftr-412	41	13	.	.	PUNCT
ftr-412	41	14	.	.	PUNCT
ftr-412	42	1	706	706	NUM
ftr-412	42	2	part	part	NOUN
ftr-412	42	3	iv	iv	NUM
ftr-412	42	4	:	:	PUNCT
ftr-412	42	5	conclusion	conclusion	NOUN
ftr-412	42	6	and	and	CCONJ
ftr-412	42	7	proposal	proposal	NOUN
ftr-412	42	8	surgically	surgically	ADV
ftr-412	42	9	targeting	target	VERB
ftr-412	42	10	consumption	consumption	NOUN
ftr-412	42	11	tax	tax	NOUN
ftr-412	42	12	relief	relief	NOUN
ftr-412	42	13	.	.	PUNCT
ftr-412	42	14	.	.	PUNCT
ftr-412	42	15	.	.	PUNCT
ftr-412	42	16	.	.	PUNCT
ftr-412	42	17	.	.	PUNCT
ftr-412	42	18	.	.	PUNCT
ftr-412	42	19	.	.	PUNCT
ftr-412	42	20	.	.	PUNCT
ftr-412	42	21	.	.	PUNCT
ftr-412	42	22	.	.	PUNCT
ftr-412	42	23	.	.	PUNCT
ftr-412	42	24	.	.	PUNCT
ftr-412	42	25	.	.	PUNCT
ftr-412	42	26	.	.	PUNCT
ftr-412	42	27	.	.	PUNCT
ftr-412	42	28	.	.	PUNCT
ftr-412	42	29	.	.	PUNCT
ftr-412	42	30	.	.	PUNCT
ftr-412	42	31	.	.	PUNCT
ftr-412	42	32	.	.	PUNCT
ftr-412	42	33	.	.	PUNCT
ftr-412	42	34	.	.	PUNCT
ftr-412	42	35	.	.	PUNCT
ftr-412	42	36	.	.	PUNCT
ftr-412	42	37	.	.	PUNCT
ftr-412	42	38	.	.	PUNCT
ftr-412	42	39	.	.	PUNCT
ftr-412	42	40	.	.	PUNCT
ftr-412	42	41	.	.	PUNCT
ftr-412	42	42	.	.	PUNCT
ftr-412	42	43	.	.	PUNCT
ftr-412	42	44	.	.	PUNCT
ftr-412	42	45	.	.	PUNCT
ftr-412	43	1	.	.	PUNCT
ftr-412	44	1	709	709	NUM
ftr-412	44	2	a.	a.	NOUN
ftr-412	44	3	inverting	invert	VERB
ftr-412	44	4	the	the	DET
ftr-412	44	5	argument	argument	NOUN
ftr-412	44	6	.	.	PUNCT
ftr-412	44	7	.	.	PUNCT
ftr-412	44	8	.	.	PUNCT
ftr-412	44	9	.	.	PUNCT
ftr-412	44	10	.	.	PUNCT
ftr-412	44	11	.	.	PUNCT
ftr-412	44	12	.	.	PUNCT
ftr-412	44	13	.	.	PUNCT
ftr-412	44	14	.	.	PUNCT
ftr-412	44	15	.	.	PUNCT
ftr-412	44	16	.	.	PUNCT
ftr-412	44	17	.	.	PUNCT
ftr-412	44	18	.	.	PUNCT
ftr-412	44	19	.	.	PUNCT
ftr-412	44	20	.	.	PUNCT
ftr-412	44	21	.	.	PUNCT
ftr-412	44	22	.	.	PUNCT
ftr-412	44	23	.	.	PUNCT
ftr-412	44	24	.	.	PUNCT
ftr-412	44	25	.	.	PUNCT
ftr-412	44	26	.	.	PUNCT
ftr-412	44	27	.	.	PUNCT
ftr-412	44	28	.	.	PUNCT
ftr-412	44	29	.	.	PUNCT
ftr-412	44	30	.	.	PUNCT
ftr-412	44	31	.	.	PUNCT
ftr-412	44	32	.	.	PUNCT
ftr-412	44	33	.	.	PUNCT
ftr-412	44	34	.	.	PUNCT
ftr-412	45	1	.	.	PUNCT
ftr-412	46	1	710	710	NUM
ftr-412	46	2	1	1	NUM
ftr-412	46	3	.	.	PUNCT
ftr-412	47	1	the	the	DET
ftr-412	47	2	fraud	fraud	NOUN
ftr-412	47	3	problem	problem	NOUN
ftr-412	47	4	.	.	PUNCT
ftr-412	47	5	.	.	PUNCT
ftr-412	47	6	.	.	PUNCT
ftr-412	47	7	.	.	PUNCT
ftr-412	47	8	.	.	PUNCT
ftr-412	47	9	.	.	PUNCT
ftr-412	47	10	.	.	PUNCT
ftr-412	47	11	.	.	PUNCT
ftr-412	47	12	.	.	PUNCT
ftr-412	47	13	.	.	PUNCT
ftr-412	47	14	.	.	PUNCT
ftr-412	47	15	.	.	PUNCT
ftr-412	47	16	.	.	PUNCT
ftr-412	47	17	.	.	PUNCT
ftr-412	47	18	.	.	PUNCT
ftr-412	47	19	.	.	PUNCT
ftr-412	47	20	.	.	PUNCT
ftr-412	47	21	.	.	PUNCT
ftr-412	47	22	.	.	PUNCT
ftr-412	47	23	.	.	PUNCT
ftr-412	47	24	.	.	PUNCT
ftr-412	47	25	.	.	PUNCT
ftr-412	47	26	.	.	PUNCT
ftr-412	47	27	.	.	PUNCT
ftr-412	47	28	.	.	PUNCT
ftr-412	47	29	.	.	PUNCT
ftr-412	47	30	.	.	PUNCT
ftr-412	48	1	710	710	NUM
ftr-412	48	2	a.	a.	NOUN
ftr-412	48	3	targeting	target	VERB
ftr-412	48	4	.	.	PUNCT
ftr-412	48	5	.	.	PUNCT
ftr-412	48	6	.	.	PUNCT
ftr-412	48	7	.	.	PUNCT
ftr-412	48	8	.	.	PUNCT
ftr-412	48	9	.	.	PUNCT
ftr-412	48	10	.	.	PUNCT
ftr-412	48	11	.	.	PUNCT
ftr-412	48	12	.	.	PUNCT
ftr-412	48	13	.	.	PUNCT
ftr-412	48	14	.	.	PUNCT
ftr-412	48	15	.	.	PUNCT
ftr-412	48	16	.	.	PUNCT
ftr-412	48	17	.	.	PUNCT
ftr-412	48	18	.	.	PUNCT
ftr-412	48	19	.	.	PUNCT
ftr-412	48	20	.	.	PUNCT
ftr-412	48	21	.	.	PUNCT
ftr-412	48	22	.	.	PUNCT
ftr-412	48	23	.	.	PUNCT
ftr-412	48	24	.	.	PUNCT
ftr-412	48	25	.	.	PUNCT
ftr-412	48	26	.	.	PUNCT
ftr-412	48	27	.	.	PUNCT
ftr-412	48	28	.	.	PUNCT
ftr-412	48	29	.	.	PUNCT
ftr-412	48	30	.	.	PUNCT
ftr-412	48	31	.	.	PUNCT
ftr-412	49	1	711	711	NUM
ftr-412	49	2	b.	b.	NOUN
ftr-412	49	3	verification	verification	NOUN
ftr-412	49	4	.	.	PUNCT
ftr-412	49	5	.	.	PUNCT
ftr-412	49	6	.	.	PUNCT
ftr-412	49	7	.	.	PUNCT
ftr-412	49	8	.	.	PUNCT
ftr-412	49	9	.	.	PUNCT
ftr-412	49	10	.	.	PUNCT
ftr-412	49	11	.	.	PUNCT
ftr-412	49	12	.	.	PUNCT
ftr-412	49	13	.	.	PUNCT
ftr-412	49	14	.	.	PUNCT
ftr-412	49	15	.	.	PUNCT
ftr-412	49	16	.	.	PUNCT
ftr-412	49	17	.	.	PUNCT
ftr-412	49	18	.	.	PUNCT
ftr-412	49	19	.	.	PUNCT
ftr-412	49	20	.	.	PUNCT
ftr-412	49	21	.	.	PUNCT
ftr-412	49	22	.	.	PUNCT
ftr-412	49	23	.	.	PUNCT
ftr-412	49	24	.	.	PUNCT
ftr-412	49	25	.	.	PUNCT
ftr-412	49	26	.	.	PUNCT
ftr-412	49	27	.	.	PUNCT
ftr-412	49	28	.	.	PUNCT
ftr-412	49	29	.	.	PUNCT
ftr-412	50	1	712	712	NUM
ftr-412	50	2	2	2	NUM
ftr-412	50	3	.	.	PUNCT
ftr-412	51	1	the	the	DET
ftr-412	51	2	surgical	surgical	ADJ
ftr-412	51	3	capacity	capacity	NOUN
ftr-412	51	4	problem	problem	NOUN
ftr-412	51	5	.	.	PUNCT
ftr-412	51	6	.	.	PUNCT
ftr-412	51	7	.	.	PUNCT
ftr-412	51	8	.	.	PUNCT
ftr-412	51	9	.	.	PUNCT
ftr-412	51	10	.	.	PUNCT
ftr-412	51	11	.	.	PUNCT
ftr-412	51	12	.	.	PUNCT
ftr-412	51	13	.	.	PUNCT
ftr-412	51	14	.	.	PUNCT
ftr-412	51	15	.	.	PUNCT
ftr-412	51	16	.	.	PUNCT
ftr-412	51	17	.	.	PUNCT
ftr-412	51	18	.	.	PUNCT
ftr-412	51	19	.	.	PUNCT
ftr-412	51	20	.	.	PUNCT
ftr-412	51	21	.	.	PUNCT
ftr-412	51	22	.	.	PUNCT
ftr-412	52	1	713	713	NUM
ftr-412	52	2	3	3	NUM
ftr-412	52	3	.	.	PUNCT
ftr-412	53	1	the	the	DET
ftr-412	53	2	audit	audit	NOUN
ftr-412	53	3	/	/	SYM
ftr-412	53	4	compliance	compliance	NOUN
ftr-412	53	5	problem	problem	NOUN
ftr-412	53	6	.	.	PUNCT
ftr-412	53	7	.	.	PUNCT
ftr-412	53	8	.	.	PUNCT
ftr-412	53	9	.	.	PUNCT
ftr-412	53	10	.	.	PUNCT
ftr-412	53	11	.	.	PUNCT
ftr-412	53	12	.	.	PUNCT
ftr-412	53	13	.	.	PUNCT
ftr-412	53	14	.	.	PUNCT
ftr-412	53	15	.	.	PUNCT
ftr-412	53	16	.	.	PUNCT
ftr-412	53	17	.	.	PUNCT
ftr-412	53	18	.	.	PUNCT
ftr-412	53	19	.	.	PUNCT
ftr-412	53	20	.	.	PUNCT
ftr-412	53	21	.	.	PUNCT
ftr-412	53	22	.	.	PUNCT
ftr-412	53	23	.	.	PUNCT
ftr-412	54	1	715	715	NUM
ftr-412	54	2	b.	b.	NOUN
ftr-412	54	3	the	the	DET
ftr-412	54	4	proposal	proposal	NOUN
ftr-412	54	5	.	.	PUNCT
ftr-412	54	6	.	.	PUNCT
ftr-412	54	7	.	.	PUNCT
ftr-412	54	8	.	.	PUNCT
ftr-412	54	9	.	.	PUNCT
ftr-412	54	10	.	.	PUNCT
ftr-412	54	11	.	.	PUNCT
ftr-412	54	12	.	.	PUNCT
ftr-412	54	13	.	.	PUNCT
ftr-412	54	14	.	.	PUNCT
ftr-412	54	15	.	.	PUNCT
ftr-412	54	16	.	.	PUNCT
ftr-412	54	17	.	.	PUNCT
ftr-412	54	18	.	.	PUNCT
ftr-412	54	19	.	.	PUNCT
ftr-412	54	20	.	.	PUNCT
ftr-412	54	21	.	.	PUNCT
ftr-412	54	22	.	.	PUNCT
ftr-412	54	23	.	.	PUNCT
ftr-412	54	24	.	.	PUNCT
ftr-412	54	25	.	.	PUNCT
ftr-412	54	26	.	.	PUNCT
ftr-412	54	27	.	.	PUNCT
ftr-412	54	28	.	.	PUNCT
ftr-412	54	29	.	.	PUNCT
ftr-412	54	30	.	.	PUNCT
ftr-412	54	31	.	.	PUNCT
ftr-412	54	32	.	.	PUNCT
ftr-412	54	33	.	.	PUNCT
ftr-412	54	34	.	.	PUNCT
ftr-412	54	35	.	.	PUNCT
ftr-412	54	36	.	.	PUNCT
ftr-412	54	37	.	.	PUNCT
ftr-412	54	38	.	.	PUNCT
ftr-412	54	39	.	.	PUNCT
ftr-412	54	40	.	.	PUNCT
ftr-412	54	41	.	.	PUNCT
ftr-412	54	42	.	.	PUNCT
ftr-412	55	1	716	716	NUM
ftr-412	55	2	appendix	appendix	VERB
ftr-412	55	3	a	a	PRON
ftr-412	55	4	.	.	PUNCT
ftr-412	55	5	.	.	PUNCT
ftr-412	55	6	.	.	PUNCT
ftr-412	55	7	.	.	PUNCT
ftr-412	55	8	.	.	PUNCT
ftr-412	55	9	.	.	PUNCT
ftr-412	55	10	.	.	PUNCT
ftr-412	55	11	.	.	PUNCT
ftr-412	55	12	.	.	PUNCT
ftr-412	55	13	.	.	PUNCT
ftr-412	55	14	.	.	PUNCT
ftr-412	55	15	.	.	PUNCT
ftr-412	55	16	.	.	PUNCT
ftr-412	55	17	.	.	PUNCT
ftr-412	55	18	.	.	PUNCT
ftr-412	55	19	.	.	PUNCT
ftr-412	55	20	.	.	PUNCT
ftr-412	55	21	.	.	PUNCT
ftr-412	55	22	.	.	PUNCT
ftr-412	55	23	.	.	PUNCT
ftr-412	55	24	.	.	PUNCT
ftr-412	55	25	.	.	PUNCT
ftr-412	55	26	.	.	PUNCT
ftr-412	55	27	.	.	PUNCT
ftr-412	55	28	.	.	PUNCT
ftr-412	55	29	.	.	PUNCT
ftr-412	55	30	.	.	PUNCT
ftr-412	55	31	.	.	PUNCT
ftr-412	55	32	.	.	PUNCT
ftr-412	55	33	.	.	PUNCT
ftr-412	55	34	.	.	PUNCT
ftr-412	55	35	.	.	PUNCT
ftr-412	55	36	.	.	PUNCT
ftr-412	55	37	.	.	PUNCT
ftr-412	55	38	.	.	PUNCT
ftr-412	55	39	.	.	PUNCT
ftr-412	55	40	.	.	PUNCT
ftr-412	55	41	.	.	PUNCT
ftr-412	55	42	.	.	PUNCT
ftr-412	55	43	.	.	PUNCT
ftr-412	55	44	.	.	PUNCT
ftr-412	55	45	.	.	PUNCT
ftr-412	55	46	.	.	PUNCT
ftr-412	55	47	.	.	PUNCT
ftr-412	55	48	.	.	PUNCT
ftr-412	55	49	.	.	PUNCT
ftr-412	55	50	.	.	PUNCT
ftr-412	56	1	720	720	NUM
ftr-412	56	2	appendix	appendix	NOUN
ftr-412	56	3	b	b	NOUN
ftr-412	56	4	.	.	PUNCT
ftr-412	56	5	.	.	PUNCT
ftr-412	56	6	.	.	PUNCT
ftr-412	56	7	.	.	PUNCT
ftr-412	56	8	.	.	PUNCT
ftr-412	56	9	.	.	PUNCT
ftr-412	56	10	.	.	PUNCT
ftr-412	56	11	.	.	PUNCT
ftr-412	56	12	.	.	PUNCT
ftr-412	56	13	.	.	PUNCT
ftr-412	56	14	.	.	PUNCT
ftr-412	56	15	.	.	PUNCT
ftr-412	56	16	.	.	PUNCT
ftr-412	56	17	.	.	PUNCT
ftr-412	56	18	.	.	PUNCT
ftr-412	56	19	.	.	PUNCT
ftr-412	56	20	.	.	PUNCT
ftr-412	56	21	.	.	PUNCT
ftr-412	56	22	.	.	PUNCT
ftr-412	56	23	.	.	PUNCT
ftr-412	56	24	.	.	PUNCT
ftr-412	56	25	.	.	PUNCT
ftr-412	56	26	.	.	PUNCT
ftr-412	56	27	.	.	PUNCT
ftr-412	56	28	.	.	PUNCT
ftr-412	56	29	.	.	PUNCT
ftr-412	56	30	.	.	PUNCT
ftr-412	56	31	.	.	PUNCT
ftr-412	56	32	.	.	PUNCT
ftr-412	56	33	.	.	PUNCT
ftr-412	56	34	.	.	PUNCT
ftr-412	56	35	.	.	PUNCT
ftr-412	56	36	.	.	PUNCT
ftr-412	56	37	.	.	PUNCT
ftr-412	56	38	.	.	PUNCT
ftr-412	56	39	.	.	PUNCT
ftr-412	56	40	.	.	PUNCT
ftr-412	56	41	.	.	PUNCT
ftr-412	56	42	.	.	PUNCT
ftr-412	56	43	.	.	PUNCT
ftr-412	56	44	.	.	PUNCT
ftr-412	56	45	.	.	PUNCT
ftr-412	56	46	.	.	PUNCT
ftr-412	56	47	.	.	PUNCT
ftr-412	56	48	.	.	PUNCT
ftr-412	56	49	.	.	PUNCT
ftr-412	56	50	.	.	PUNCT
ftr-412	57	1	734	734	NUM
ftr-412	57	2	2006	2006	NUM
ftr-412	57	3	]	]	PUNCT
ftr-412	57	4	biometrics	biometric	NOUN
ftr-412	57	5	:	:	PUNCT
ftr-412	57	6	solving	solve	VERB
ftr-412	57	7	the	the	DET
ftr-412	57	8	regressivity	regressivity	NOUN
ftr-412	57	9	of	of	ADP
ftr-412	57	10	vats	vat	NOUN
ftr-412	57	11	and	and	CCONJ
ftr-412	57	12	rsts	rst	VERB
ftr-412	57	13	653	653	NUM
ftr-412	57	14	1	1	NUM
ftr-412	57	15	.	.	PUNCT
ftr-412	58	1	“	"	PUNCT
ftr-412	58	2	the	the	DET
ftr-412	58	3	strict	strict	ADJ
ftr-412	58	4	definition	definition	NOUN
ftr-412	58	5	of	of	ADP
ftr-412	58	6	biometrics	biometric	NOUN
ftr-412	58	7	is	be	AUX
ftr-412	58	8	the	the	DET
ftr-412	58	9	science	science	NOUN
ftr-412	58	10	that	that	PRON
ftr-412	58	11	involves	involve	VERB
ftr-412	58	12	statistical	statistical	ADJ
ftr-412	58	13	analysis	analysis	NOUN
ftr-412	58	14	of	of	ADP
ftr-412	58	15	biological	biological	ADJ
ftr-412	58	16	characteristics	characteristic	NOUN
ftr-412	58	17	.	.	PUNCT
ftr-412	59	1	a	a	DET
ftr-412	59	2	(	(	PUNCT
ftr-412	59	3	slightly	slightly	ADV
ftr-412	59	4	)	)	PUNCT
ftr-412	59	5	more	more	ADJ
ftr-412	59	6	pragmatic	pragmatic	ADJ
ftr-412	59	7	definitions	definition	NOUN
ftr-412	59	8	is	be	AUX
ftr-412	59	9	:	:	PUNCT
ftr-412	59	10	biometrics	biometric	NOUN
ftr-412	59	11	n.	n.	VERB
ftr-412	59	12	the	the	DET
ftr-412	59	13	application	application	NOUN
ftr-412	59	14	of	of	ADP
ftr-412	59	15	computational	computational	ADJ
ftr-412	59	16	methods	method	NOUN
ftr-412	59	17	to	to	ADP
ftr-412	59	18	biological	biological	ADJ
ftr-412	59	19	features	feature	NOUN
ftr-412	59	20	,	,	PUNCT
ftr-412	59	21	especially	especially	ADV
ftr-412	59	22	with	with	ADP
ftr-412	59	23	regard	regard	NOUN
ftr-412	59	24	to	to	ADP
ftr-412	59	25	the	the	DET
ftr-412	59	26	study	study	NOUN
ftr-412	59	27	of	of	ADP
ftr-412	59	28	unique	unique	ADJ
ftr-412	59	29	biological	biological	ADJ
ftr-412	59	30	characteristics	characteristic	NOUN
ftr-412	59	31	of	of	ADP
ftr-412	59	32	humans	human	NOUN
ftr-412	59	33	.	.	PUNCT
ftr-412	59	34	”	"	PUNCT
ftr-412	60	1	richard	richard	PROPN
ftr-412	60	2	hopkins	hopkins	PROPN
ftr-412	60	3	,	,	PUNCT
ftr-412	60	4	an	an	DET
ftr-412	60	5	introduction	introduction	NOUN
ftr-412	60	6	to	to	ADP
ftr-412	60	7	biometrics	biometric	NOUN
ftr-412	60	8	and	and	CCONJ
ftr-412	60	9	large	large	ADJ
ftr-412	60	10	scale	scale	NOUN
ftr-412	60	11	civilian	civilian	ADJ
ftr-412	60	12	identification	identification	NOUN
ftr-412	60	13	,	,	PUNCT
ftr-412	60	14	13	13	NUM
ftr-412	60	15	int’l	int’l	NOUN
ftr-412	60	16	.	.	PUNCT
ftr-412	61	1	rev	rev	PROPN
ftr-412	61	2	.	.	PROPN
ftr-412	61	3	l.	l.	PROPN
ftr-412	61	4	computers	computers	PROPN
ftr-412	61	5	&	&	CCONJ
ftr-412	61	6	tech	tech	NOUN
ftr-412	61	7	.	.	PUNCT
ftr-412	62	1	337	337	NUM
ftr-412	62	2	(	(	PUNCT
ftr-412	62	3	1999	1999	NUM
ftr-412	62	4	)	)	PUNCT
ftr-412	62	5	.	.	PUNCT
ftr-412	63	1	2	2	X
ftr-412	63	2	.	.	X
ftr-412	63	3	see	see	VERB
ftr-412	63	4	alan	alan	PROPN
ftr-412	63	5	a.	a.	PROPN
ftr-412	63	6	tait	tait	PROPN
ftr-412	63	7	,	,	PUNCT
ftr-412	63	8	value	value	NOUN
ftr-412	63	9	added	add	VERB
ftr-412	63	10	tax	tax	NOUN
ftr-412	63	11	:	:	PUNCT
ftr-412	63	12	international	international	ADJ
ftr-412	63	13	practice	practice	NOUN
ftr-412	63	14	and	and	CCONJ
ftr-412	63	15	problems	problem	NOUN
ftr-412	63	16	59	59	NUM
ftr-412	63	17	(	(	PUNCT
ftr-412	63	18	1988	1988	NUM
ftr-412	63	19	)	)	PUNCT
ftr-412	63	20	(	(	PUNCT
ftr-412	63	21	arguing	argue	VERB
ftr-412	63	22	that	that	SCONJ
ftr-412	63	23	it	it	PRON
ftr-412	63	24	is	be	AUX
ftr-412	63	25	a	a	DET
ftr-412	63	26	thankless	thankless	ADJ
ftr-412	63	27	task	task	NOUN
ftr-412	63	28	to	to	PART
ftr-412	63	29	try	try	VERB
ftr-412	63	30	to	to	PART
ftr-412	63	31	design	design	VERB
ftr-412	63	32	a	a	DET
ftr-412	63	33	progressive	progressive	ADJ
ftr-412	63	34	vat	vat	NOUN
ftr-412	63	35	and	and	CCONJ
ftr-412	63	36	recommending	recommend	VERB
ftr-412	63	37	instead	instead	ADV
ftr-412	63	38	that	that	SCONJ
ftr-412	63	39	“	"	PUNCT
ftr-412	63	40	distributional	distributional	ADJ
ftr-412	63	41	issues	issue	NOUN
ftr-412	63	42	are	be	AUX
ftr-412	63	43	better	well	ADV
ftr-412	63	44	served	serve	VERB
ftr-412	63	45	by	by	ADP
ftr-412	63	46	income	income	NOUN
ftr-412	63	47	taxation	taxation	NOUN
ftr-412	63	48	and	and	CCONJ
ftr-412	63	49	by	by	ADP
ftr-412	63	50	carefully	carefully	ADV
ftr-412	63	51	targeted	target	VERB
ftr-412	63	52	transfers	transfer	NOUN
ftr-412	63	53	to	to	ADP
ftr-412	63	54	the	the	DET
ftr-412	63	55	households	household	NOUN
ftr-412	63	56	it	it	PRON
ftr-412	63	57	is	be	AUX
ftr-412	63	58	wished	wish	VERB
ftr-412	63	59	to	to	PART
ftr-412	63	60	help	help	VERB
ftr-412	63	61	.	.	PUNCT
ftr-412	63	62	”	"	PUNCT
ftr-412	63	63	)	)	PUNCT
ftr-412	63	64	;	;	PUNCT
ftr-412	63	65	richard	richard	PROPN
ftr-412	63	66	a.	a.	PROPN
ftr-412	63	67	&	&	CCONJ
ftr-412	63	68	peggy	peggy	PROPN
ftr-412	63	69	b.	b.	PROPN
ftr-412	63	70	musgrave	musgrave	PROPN
ftr-412	63	71	,	,	PUNCT
ftr-412	63	72	public	public	ADJ
ftr-412	63	73	finance	finance	NOUN
ftr-412	63	74	in	in	ADP
ftr-412	63	75	theory	theory	NOUN
ftr-412	63	76	and	and	CCONJ
ftr-412	63	77	practice	practice	VERB
ftr-412	63	78	443	443	NUM
ftr-412	63	79	(	(	PUNCT
ftr-412	63	80	1976	1976	NUM
ftr-412	63	81	)	)	PUNCT
ftr-412	63	82	(	(	PUNCT
ftr-412	63	83	explaining	explain	VERB
ftr-412	63	84	that	that	SCONJ
ftr-412	63	85	vat	vat	NOUN
ftr-412	63	86	is	be	AUX
ftr-412	63	87	regressive	regressive	ADJ
ftr-412	63	88	because	because	SCONJ
ftr-412	63	89	“	"	PUNCT
ftr-412	63	90	the	the	DET
ftr-412	63	91	ratio	ratio	NOUN
ftr-412	63	92	of	of	ADP
ftr-412	63	93	consumption	consumption	NOUN
ftr-412	63	94	to	to	ADP
ftr-412	63	95	income	income	NOUN
ftr-412	63	96	(	(	PUNCT
ftr-412	63	97	the	the	DET
ftr-412	63	98	average	average	ADJ
ftr-412	63	99	propensity	propensity	NOUN
ftr-412	63	100	to	to	PART
ftr-412	63	101	consume	consume	VERB
ftr-412	63	102	)	)	PUNCT
ftr-412	63	103	falls	fall	VERB
ftr-412	63	104	when	when	SCONJ
ftr-412	63	105	moving	move	VERB
ftr-412	63	106	up	up	ADP
ftr-412	63	107	the	the	DET
ftr-412	63	108	income	income	NOUN
ftr-412	63	109	scale	scale	NOUN
ftr-412	63	110	,	,	PUNCT
ftr-412	63	111	so	so	ADV
ftr-412	63	112	does	do	VERB
ftr-412	63	113	the	the	DET
ftr-412	63	114	ratio	ratio	NOUN
ftr-412	63	115	of	of	ADP
ftr-412	63	116	tax	tax	NOUN
ftr-412	63	117	burden	burden	NOUN
ftr-412	63	118	to	to	ADP
ftr-412	63	119	income	income	NOUN
ftr-412	63	120	.	.	PUNCT
ftr-412	63	121	”	"	PUNCT
ftr-412	63	122	)	)	PUNCT
ftr-412	63	123	;	;	PUNCT
ftr-412	63	124	robert	robert	PROPN
ftr-412	63	125	j.	j.	PROPN
ftr-412	63	126	landry	landry	PROPN
ftr-412	63	127	iii	iii	PROPN
ftr-412	63	128	,	,	PUNCT
ftr-412	63	129	the	the	DET
ftr-412	63	130	regressivity	regressivity	NOUN
ftr-412	63	131	of	of	ADP
ftr-412	63	132	individual	individual	ADJ
ftr-412	63	133	state	state	NOUN
ftr-412	63	134	taxes	taxis	NOUN
ftr-412	63	135	from	from	ADP
ftr-412	63	136	1980	1980	NUM
ftr-412	63	137	to	to	ADP
ftr-412	63	138	2000	2000	NUM
ftr-412	63	139	:	:	PUNCT
ftr-412	63	140	a	a	DET
ftr-412	63	141	nationwide	nationwide	ADJ
ftr-412	63	142	comparison	comparison	NOUN
ftr-412	63	143	,	,	PUNCT
ftr-412	63	144	41	41	NUM
ftr-412	63	145	state	state	NOUN
ftr-412	63	146	tax	tax	NOUN
ftr-412	63	147	notes	note	NOUN
ftr-412	63	148	899	899	NUM
ftr-412	63	149	.	.	PUNCT
ftr-412	63	150	(	(	PUNCT
ftr-412	63	151	sept	sept	PROPN
ftr-412	63	152	.	.	PROPN
ftr-412	63	153	25	25	NUM
ftr-412	63	154	,	,	PUNCT
ftr-412	63	155	2006	2006	NUM
ftr-412	63	156	)	)	PUNCT
ftr-412	63	157	(	(	PUNCT
ftr-412	63	158	insert	insert	VERB
ftr-412	63	159	parenthetical	parenthetical	NOUN
ftr-412	63	160	as	as	ADP
ftr-412	63	161	modified	modify	VERB
ftr-412	63	162	)	)	PUNCT
ftr-412	63	163	.	.	PUNCT
ftr-412	64	1	(	(	PUNCT
ftr-412	64	2	indicating	indicate	VERB
ftr-412	64	3	that	that	SCONJ
ftr-412	64	4	even	even	ADV
ftr-412	64	5	though	though	SCONJ
ftr-412	64	6	california	california	PROPN
ftr-412	64	7	has	have	VERB
ftr-412	64	8	a	a	DET
ftr-412	64	9	regressive	regressive	ADJ
ftr-412	64	10	retail	retail	ADJ
ftr-412	64	11	sales	sale	NOUN
ftr-412	64	12	tax	tax	NOUN
ftr-412	65	1	[	[	X
ftr-412	65	2	comparing	compare	VERB
ftr-412	65	3	the	the	DET
ftr-412	65	4	sales	sale	NOUN
ftr-412	65	5	tax	tax	NOUN
ftr-412	65	6	burden	burden	NOUN
ftr-412	65	7	of	of	ADP
ftr-412	65	8	a	a	DET
ftr-412	65	9	hypothetical	hypothetical	ADJ
ftr-412	65	10	poor	poor	ADJ
ftr-412	65	11	person	person	NOUN
ftr-412	65	12	as	as	ADP
ftr-412	65	13	a	a	DET
ftr-412	65	14	percent	percent	NOUN
ftr-412	65	15	of	of	ADP
ftr-412	65	16	income	income	NOUN
ftr-412	65	17	with	with	ADP
ftr-412	65	18	the	the	DET
ftr-412	65	19	state	state	NOUN
ftr-412	65	20	tax	tax	NOUN
ftr-412	65	21	burden	burden	NOUN
ftr-412	65	22	of	of	ADP
ftr-412	65	23	a	a	DET
ftr-412	65	24	hypothetical	hypothetical	ADJ
ftr-412	65	25	rich	rich	ADJ
ftr-412	65	26	person	person	NOUN
ftr-412	65	27	as	as	ADP
ftr-412	65	28	a	a	DET
ftr-412	65	29	percent	percent	NOUN
ftr-412	65	30	of	of	ADP
ftr-412	65	31	income	income	NOUN
ftr-412	65	32	]	]	PUNCT
ftr-412	65	33	it	it	PRON
ftr-412	65	34	has	have	VERB
ftr-412	65	35	the	the	DET
ftr-412	65	36	second	second	ADJ
ftr-412	65	37	most	most	ADV
ftr-412	65	38	progressive	progressive	ADJ
ftr-412	65	39	tax	tax	NOUN
ftr-412	65	40	system	system	NOUN
ftr-412	65	41	of	of	ADP
ftr-412	65	42	any	any	PRON
ftr-412	65	43	of	of	ADP
ftr-412	65	44	the	the	DET
ftr-412	65	45	states	state	NOUN
ftr-412	65	46	due	due	ADJ
ftr-412	65	47	primarily	primarily	ADV
ftr-412	65	48	to	to	ADP
ftr-412	65	49	the	the	DET
ftr-412	65	50	progressive	progressive	ADJ
ftr-412	65	51	strength	strength	NOUN
ftr-412	65	52	of	of	ADP
ftr-412	65	53	its	its	PRON
ftr-412	65	54	income	income	NOUN
ftr-412	65	55	tax	tax	NOUN
ftr-412	65	56	)	)	PUNCT
ftr-412	65	57	.	.	PUNCT
ftr-412	66	1	new	new	ADJ
ftr-412	66	2	analysis	analysis	NOUN
ftr-412	66	3	questions	question	VERB
ftr-412	66	4	the	the	DET
ftr-412	66	5	premise	premise	NOUN
ftr-412	66	6	of	of	ADP
ftr-412	66	7	this	this	DET
ftr-412	66	8	argument	argument	NOUN
ftr-412	66	9	–	–	PUNCT
ftr-412	66	10	that	that	SCONJ
ftr-412	66	11	the	the	DET
ftr-412	66	12	search	search	NOUN
ftr-412	66	13	for	for	ADP
ftr-412	66	14	progressivity	progressivity	NOUN
ftr-412	66	15	in	in	ADP
ftr-412	66	16	consumption	consumption	NOUN
ftr-412	66	17	taxes	taxis	NOUN
ftr-412	66	18	should	should	AUX
ftr-412	66	19	be	be	AUX
ftr-412	66	20	abandoned	abandon	VERB
ftr-412	66	21	because	because	SCONJ
ftr-412	66	22	the	the	DET
ftr-412	66	23	income	income	NOUN
ftr-412	66	24	tax	tax	NOUN
ftr-412	66	25	can	can	AUX
ftr-412	66	26	be	be	AUX
ftr-412	66	27	relied	rely	VERB
ftr-412	66	28	upon	upon	SCONJ
ftr-412	66	29	to	to	PART
ftr-412	66	30	make	make	VERB
ftr-412	66	31	the	the	DET
ftr-412	66	32	whole	whole	ADJ
ftr-412	66	33	tax	tax	NOUN
ftr-412	66	34	system	system	NOUN
ftr-412	66	35	progressive	progressive	ADJ
ftr-412	66	36	.	.	PUNCT
ftr-412	67	1	this	this	DET
ftr-412	67	2	premise	premise	NOUN
ftr-412	67	3	may	may	AUX
ftr-412	67	4	not	not	PART
ftr-412	67	5	hold	hold	VERB
ftr-412	67	6	in	in	ADP
ftr-412	67	7	a	a	DET
ftr-412	67	8	developing	develop	VERB
ftr-412	67	9	contrary	contrary	ADJ
ftr-412	67	10	context	context	NOUN
ftr-412	67	11	,	,	PUNCT
ftr-412	67	12	because	because	SCONJ
ftr-412	67	13	the	the	DET
ftr-412	67	14	income	income	NOUN
ftr-412	67	15	tax	tax	NOUN
ftr-412	67	16	is	be	AUX
ftr-412	67	17	very	very	ADV
ftr-412	67	18	weak	weak	ADJ
ftr-412	67	19	.	.	PUNCT
ftr-412	68	1	thus	thus	ADV
ftr-412	68	2	,	,	PUNCT
ftr-412	68	3	making	make	VERB
ftr-412	68	4	the	the	DET
ftr-412	68	5	consumption	consumption	NOUN
ftr-412	68	6	tax	tax	NOUN
ftr-412	68	7	the	the	DET
ftr-412	68	8	only	only	ADJ
ftr-412	68	9	real	real	ADJ
ftr-412	68	10	hope	hope	NOUN
ftr-412	68	11	for	for	ADP
ftr-412	68	12	progressivity	progressivity	NOUN
ftr-412	68	13	in	in	ADP
ftr-412	68	14	those	those	DET
ftr-412	68	15	tax	tax	NOUN
ftr-412	68	16	systems	system	NOUN
ftr-412	68	17	.	.	PUNCT
ftr-412	69	1	see	see	VERB
ftr-412	69	2	richard	richard	PROPN
ftr-412	69	3	m.	m.	PROPN
ftr-412	69	4	bird	bird	PROPN
ftr-412	69	5	&	&	CCONJ
ftr-412	69	6	eric	eric	PROPN
ftr-412	69	7	m.	m.	PROPN
ftr-412	69	8	zolt	zolt	PROPN
ftr-412	69	9	,	,	PUNCT
ftr-412	69	10	redistribution	redistribution	NOUN
ftr-412	69	11	via	via	ADP
ftr-412	69	12	taxation	taxation	NOUN
ftr-412	69	13	:	:	PUNCT
ftr-412	69	14	the	the	DET
ftr-412	69	15	limited	limited	ADJ
ftr-412	69	16	role	role	NOUN
ftr-412	69	17	of	of	ADP
ftr-412	69	18	the	the	DET
ftr-412	69	19	personal	personal	ADJ
ftr-412	69	20	income	income	NOUN
ftr-412	69	21	tax	tax	NOUN
ftr-412	69	22	in	in	ADP
ftr-412	69	23	developing	develop	VERB
ftr-412	69	24	countries	country	NOUN
ftr-412	69	25	,	,	PUNCT
ftr-412	69	26	52	52	NUM
ftr-412	69	27	ucla	ucla	NOUN
ftr-412	69	28	l.	l.	PROPN
ftr-412	69	29	rev	rev	PROPN
ftr-412	69	30	.	.	PROPN
ftr-412	69	31	1627	1627	NUM
ftr-412	69	32	,	,	PUNCT
ftr-412	69	33	1682	1682	NUM
ftr-412	69	34	(	(	PUNCT
ftr-412	69	35	2005	2005	NUM
ftr-412	69	36	)	)	PUNCT
ftr-412	69	37	(	(	PUNCT
ftr-412	69	38	arguing	argue	VERB
ftr-412	69	39	that	that	SCONJ
ftr-412	69	40	because	because	SCONJ
ftr-412	69	41	the	the	DET
ftr-412	69	42	personal	personal	ADJ
ftr-412	69	43	income	income	NOUN
ftr-412	69	44	tax	tax	NOUN
ftr-412	69	45	plays	play	VERB
ftr-412	69	46	a	a	DET
ftr-412	69	47	limited	limited	ADJ
ftr-412	69	48	role	role	NOUN
ftr-412	69	49	in	in	ADP
ftr-412	69	50	wealth	wealth	NOUN
ftr-412	69	51	distribution	distribution	NOUN
ftr-412	69	52	in	in	ADP
ftr-412	69	53	developing	develop	VERB
ftr-412	69	54	countries	country	NOUN
ftr-412	69	55	policymakers	policymaker	NOUN
ftr-412	69	56	,	,	PUNCT
ftr-412	69	57	“	"	PUNCT
ftr-412	69	58	concerned	concern	VERB
ftr-412	69	59	with	with	ADP
ftr-412	69	60	distributive	distributive	ADJ
ftr-412	69	61	issues	issue	NOUN
ftr-412	69	62	can	can	AUX
ftr-412	69	63	and	and	CCONJ
ftr-412	69	64	should	should	AUX
ftr-412	69	65	pay	pay	VERB
ftr-412	69	66	close	close	ADJ
ftr-412	69	67	attention	attention	NOUN
ftr-412	69	68	even	even	ADV
ftr-412	69	69	to	to	ADP
ftr-412	69	70	apparently	apparently	ADV
ftr-412	69	71	minor	minor	ADJ
ftr-412	69	72	features	feature	NOUN
ftr-412	69	73	of	of	ADP
ftr-412	69	74	consumption	consumption	NOUN
ftr-412	69	75	tax	tax	NOUN
ftr-412	69	76	design	design	NOUN
ftr-412	69	77	and	and	CCONJ
ftr-412	69	78	biometrics	biometric	NOUN
ftr-412	69	79	:	:	PUNCT
ftr-412	69	80	solving	solve	VERB
ftr-412	69	81	the	the	DET
ftr-412	69	82	regressivity	regressivity	NOUN
ftr-412	69	83	of	of	ADP
ftr-412	69	84	vats	vat	NOUN
ftr-412	69	85	and	and	CCONJ
ftr-412	69	86	rsts	rst	NOUN
ftr-412	69	87	w	w	PROPN
ftr-412	69	88	ith	ith	PROPN
ftr-412	69	89	“	"	PUNCT
ftr-412	69	90	smart	smart	ADJ
ftr-412	69	91	card	card	NOUN
ftr-412	69	92	”	"	PUNCT
ftr-412	69	93	technology	technology	NOUN
ftr-412	69	94	introduction	introduction	NOUN
ftr-412	69	95	biometric	biometric	ADJ
ftr-412	69	96	identifiers	identifier	NOUN
ftr-412	69	97	embedded	embed	VERB
ftr-412	69	98	in	in	ADP
ftr-412	69	99	national	national	ADJ
ftr-412	69	100	identity	identity	NOUN
ftr-412	69	101	cards	card	NOUN
ftr-412	69	102	puts	put	VERB
ftr-412	69	103	a1	a1	NOUN
ftr-412	69	104	formerly	formerly	ADV
ftr-412	69	105	impossible	impossible	ADJ
ftr-412	69	106	goal	goal	NOUN
ftr-412	69	107	of	of	ADP
ftr-412	69	108	consumption	consumption	NOUN
ftr-412	69	109	taxation	taxation	NOUN
ftr-412	69	110	within	within	ADP
ftr-412	69	111	the	the	DET
ftr-412	69	112	grasp	grasp	NOUN
ftr-412	69	113	of	of	ADP
ftr-412	69	114	policymakers	policymaker	NOUN
ftr-412	69	115	for	for	ADP
ftr-412	69	116	the	the	DET
ftr-412	69	117	first	first	ADJ
ftr-412	69	118	time	time	NOUN
ftr-412	69	119	.	.	PUNCT
ftr-412	70	1	never	never	ADV
ftr-412	70	2	before	before	ADV
ftr-412	70	3	has	have	AUX
ftr-412	70	4	it	it	PRON
ftr-412	70	5	been	be	AUX
ftr-412	70	6	possible	possible	ADJ
ftr-412	70	7	to	to	PART
ftr-412	70	8	design	design	VERB
ftr-412	70	9	a	a	DET
ftr-412	70	10	broad	broad	ADV
ftr-412	70	11	-	-	PUNCT
ftr-412	70	12	based	base	VERB
ftr-412	70	13	,	,	PUNCT
ftr-412	70	14	single	single	ADJ
ftr-412	70	15	-	-	PUNCT
ftr-412	70	16	rate	rate	NOUN
ftr-412	70	17	consumption	consumption	NOUN
ftr-412	70	18	tax	tax	NOUN
ftr-412	70	19	that	that	PRON
ftr-412	70	20	is	be	AUX
ftr-412	70	21	truly	truly	ADV
ftr-412	70	22	and	and	CCONJ
ftr-412	70	23	independently	independently	ADV
ftr-412	70	24	progressive	progressive	ADJ
ftr-412	70	25	.	.	PUNCT
ftr-412	71	1	2	2	NUM
ftr-412	71	2	654	654	NUM
ftr-412	71	3	florida	florida	PROPN
ftr-412	71	4	tax	tax	NOUN
ftr-412	71	5	review	review	NOUN
ftr-412	71	6	vol	vol	NOUN
ftr-412	71	7	.	.	PUNCT
ftr-412	72	1	7:10	7:10	NUM
ftr-412	72	2	implementation	implementation	NOUN
ftr-412	72	3	,	,	PUNCT
ftr-412	72	4	because	because	SCONJ
ftr-412	72	5	such	such	ADJ
ftr-412	72	6	details	detail	NOUN
ftr-412	72	7	may	may	AUX
ftr-412	72	8	have	have	VERB
ftr-412	72	9	more	more	ADV
ftr-412	72	10	important	important	ADJ
ftr-412	72	11	distributive	distributive	ADJ
ftr-412	72	12	effects	effect	NOUN
ftr-412	72	13	than	than	ADP
ftr-412	72	14	the	the	DET
ftr-412	72	15	income	income	NOUN
ftr-412	72	16	taxes	taxis	NOUN
ftr-412	72	17	in	in	ADP
ftr-412	72	18	such	such	ADJ
ftr-412	72	19	countries	country	NOUN
ftr-412	72	20	.	.	PUNCT
ftr-412	72	21	”	"	PUNCT
ftr-412	72	22	)	)	PUNCT
ftr-412	72	23	.	.	PUNCT
ftr-412	73	1	3	3	X
ftr-412	73	2	.	.	X
ftr-412	73	3	for	for	ADP
ftr-412	73	4	example	example	NOUN
ftr-412	73	5	,	,	PUNCT
ftr-412	73	6	consider	consider	VERB
ftr-412	73	7	the	the	DET
ftr-412	73	8	new	new	PROPN
ftr-412	73	9	zealand	zealand	PROPN
ftr-412	73	10	and	and	CCONJ
ftr-412	73	11	south	south	ADJ
ftr-412	73	12	african	african	ADJ
ftr-412	73	13	vats	vat	NOUN
ftr-412	73	14	.	.	PUNCT
ftr-412	74	1	both	both	PRON
ftr-412	74	2	have	have	VERB
ftr-412	74	3	(	(	PUNCT
ftr-412	74	4	1	1	NUM
ftr-412	74	5	)	)	PUNCT
ftr-412	74	6	very	very	ADV
ftr-412	74	7	broad	broad	ADJ
ftr-412	74	8	(	(	PUNCT
ftr-412	74	9	but	but	CCONJ
ftr-412	74	10	not	not	PART
ftr-412	74	11	comprehensive	comprehensive	ADJ
ftr-412	74	12	)	)	PUNCT
ftr-412	74	13	tax	tax	NOUN
ftr-412	74	14	bases	basis	NOUN
ftr-412	74	15	,	,	PUNCT
ftr-412	74	16	(	(	PUNCT
ftr-412	74	17	2	2	X
ftr-412	74	18	)	)	PUNCT
ftr-412	74	19	a	a	DET
ftr-412	74	20	single	single	ADJ
ftr-412	74	21	-	-	PUNCT
ftr-412	74	22	rate	rate	NOUN
ftr-412	74	23	,	,	PUNCT
ftr-412	74	24	but	but	CCONJ
ftr-412	74	25	do	do	AUX
ftr-412	74	26	not	not	PART
ftr-412	74	27	have	have	VERB
ftr-412	74	28	(	(	PUNCT
ftr-412	74	29	3	3	X
ftr-412	74	30	)	)	PUNCT
ftr-412	74	31	a	a	DET
ftr-412	74	32	mechanism	mechanism	NOUN
ftr-412	74	33	for	for	ADP
ftr-412	74	34	providing	provide	VERB
ftr-412	74	35	measured	measure	VERB
ftr-412	74	36	(	(	PUNCT
ftr-412	74	37	selective	selective	ADJ
ftr-412	74	38	)	)	PUNCT
ftr-412	74	39	relief	relief	NOUN
ftr-412	74	40	to	to	ADP
ftr-412	74	41	the	the	DET
ftr-412	74	42	poor	poor	ADJ
ftr-412	74	43	.	.	PUNCT
ftr-412	75	1	for	for	ADP
ftr-412	75	2	an	an	DET
ftr-412	75	3	international	international	ADJ
ftr-412	75	4	assessment	assessment	NOUN
ftr-412	75	5	of	of	ADP
ftr-412	75	6	the	the	DET
ftr-412	75	7	breadth	breadth	NOUN
ftr-412	75	8	of	of	ADP
ftr-412	75	9	the	the	DET
ftr-412	75	10	tax	tax	NOUN
ftr-412	75	11	bases	basis	NOUN
ftr-412	75	12	of	of	ADP
ftr-412	75	13	the	the	DET
ftr-412	75	14	new	new	PROPN
ftr-412	75	15	zealand	zealand	PROPN
ftr-412	75	16	and	and	CCONJ
ftr-412	75	17	the	the	DET
ftr-412	75	18	republic	republic	NOUN
ftr-412	75	19	of	of	ADP
ftr-412	75	20	south	south	PROPN
ftr-412	75	21	africa	africa	PROPN
ftr-412	75	22	vats	vat	NOUN
ftr-412	75	23	see	see	VERB
ftr-412	75	24	alan	alan	PROPN
ftr-412	75	25	schenk	schenk	PROPN
ftr-412	75	26	&	&	CCONJ
ftr-412	75	27	oliver	oliver	PROPN
ftr-412	75	28	oldman	oldman	PROPN
ftr-412	75	29	,	,	PUNCT
ftr-412	75	30	value	value	NOUN
ftr-412	75	31	added	add	VERB
ftr-412	75	32	tax	tax	NOUN
ftr-412	75	33	:	:	PUNCT
ftr-412	75	34	a	a	DET
ftr-412	75	35	comparative	comparative	ADJ
ftr-412	75	36	approach	approach	NOUN
ftr-412	75	37	in	in	ADP
ftr-412	75	38	theory	theory	NOUN
ftr-412	75	39	and	and	CCONJ
ftr-412	75	40	practice	practice	NOUN
ftr-412	75	41	27	27	NUM
ftr-412	75	42	(	(	PUNCT
ftr-412	75	43	2001	2001	NUM
ftr-412	75	44	)	)	PUNCT
ftr-412	75	45	(	(	PUNCT
ftr-412	75	46	indicating	indicate	VERB
ftr-412	75	47	that	that	SCONJ
ftr-412	75	48	the	the	DET
ftr-412	75	49	base	base	NOUN
ftr-412	75	50	of	of	ADP
ftr-412	75	51	the	the	DET
ftr-412	75	52	new	new	PROPN
ftr-412	75	53	zealand	zealand	PROPN
ftr-412	75	54	vat	vat	NOUN
ftr-412	75	55	is	be	AUX
ftr-412	75	56	much	much	ADV
ftr-412	75	57	broader	broad	ADJ
ftr-412	75	58	than	than	ADP
ftr-412	75	59	the	the	DET
ftr-412	75	60	eu	eu	PROPN
ftr-412	75	61	vat	vat	NOUN
ftr-412	75	62	base	base	NOUN
ftr-412	75	63	,	,	PUNCT
ftr-412	75	64	and	and	CCONJ
ftr-412	75	65	that	that	SCONJ
ftr-412	75	66	new	new	PROPN
ftr-412	75	67	zealand	zealand	PROPN
ftr-412	75	68	has	have	AUX
ftr-412	75	69	become	become	VERB
ftr-412	75	70	the	the	DET
ftr-412	75	71	model	model	NOUN
ftr-412	75	72	for	for	ADP
ftr-412	75	73	other	other	ADJ
ftr-412	75	74	equally	equally	ADV
ftr-412	75	75	broad	broad	ADJ
ftr-412	75	76	vats	vat	NOUN
ftr-412	75	77	such	such	ADJ
ftr-412	75	78	as	as	ADP
ftr-412	75	79	the	the	DET
ftr-412	75	80	vat	vat	NOUN
ftr-412	75	81	in	in	ADP
ftr-412	75	82	south	south	PROPN
ftr-412	75	83	africa	africa	PROPN
ftr-412	75	84	and	and	CCONJ
ftr-412	75	85	botswana	botswana	PROPN
ftr-412	75	86	)	)	PUNCT
ftr-412	75	87	.	.	PUNCT
ftr-412	76	1	in	in	ADP
ftr-412	76	2	both	both	CCONJ
ftr-412	76	3	new	new	PROPN
ftr-412	76	4	zealand	zealand	PROPN
ftr-412	76	5	and	and	CCONJ
ftr-412	76	6	the	the	DET
ftr-412	76	7	republic	republic	NOUN
ftr-412	76	8	of	of	ADP
ftr-412	76	9	south	south	PROPN
ftr-412	76	10	africa	africa	PROPN
ftr-412	76	11	the	the	DET
ftr-412	76	12	vat	vat	NOUN
ftr-412	76	13	is	be	AUX
ftr-412	76	14	imposed	impose	VERB
ftr-412	76	15	at	at	ADP
ftr-412	76	16	a	a	DET
ftr-412	76	17	single	single	ADJ
ftr-412	76	18	rate	rate	NOUN
ftr-412	76	19	.	.	PUNCT
ftr-412	77	1	new	new	PROPN
ftr-412	77	2	zealand	zealand	PROPN
ftr-412	77	3	’s	’s	PART
ftr-412	77	4	rate	rate	NOUN
ftr-412	77	5	is	be	AUX
ftr-412	77	6	12.5	12.5	NUM
ftr-412	77	7	%	%	NOUN
ftr-412	77	8	(	(	PUNCT
ftr-412	77	9	goods	good	NOUN
ftr-412	77	10	&	&	CCONJ
ftr-412	77	11	services	services	PROPN
ftr-412	77	12	tax	tax	PROPN
ftr-412	77	13	act	act	PROPN
ftr-412	77	14	§	§	PROPN
ftr-412	77	15	8(1	8(1	NOUN
ftr-412	77	16	)	)	PUNCT
ftr-412	77	17	(	(	PUNCT
ftr-412	77	18	1985	1985	NUM
ftr-412	77	19	)	)	PUNCT
ftr-412	77	20	(	(	PUNCT
ftr-412	77	21	n.z	n.z	PROPN
ftr-412	77	22	.	.	PROPN
ftr-412	77	23	)	)	PUNCT
ftr-412	77	24	.	.	PUNCT
ftr-412	78	1	south	south	PROPN
ftr-412	78	2	africa	africa	PROPN
ftr-412	78	3	’s	’s	PART
ftr-412	78	4	rate	rate	NOUN
ftr-412	78	5	is	be	AUX
ftr-412	78	6	14	14	NUM
ftr-412	78	7	%	%	NOUN
ftr-412	78	8	.	.	PUNCT
ftr-412	79	1	(	(	PUNCT
ftr-412	79	2	acts	act	VERB
ftr-412	79	3	online	online	ADV
ftr-412	79	4	,	,	PUNCT
ftr-412	79	5	value	value	NOUN
ftr-412	79	6	-	-	PUNCT
ftr-412	79	7	added	add	VERB
ftr-412	79	8	tax	tax	NOUN
ftr-412	79	9	act	act	NOUN
ftr-412	79	10	§	§	PROPN
ftr-412	79	11	7(1	7(1	PROPN
ftr-412	79	12	)	)	PUNCT
ftr-412	79	13	(	(	PUNCT
ftr-412	79	14	1991	1991	NUM
ftr-412	79	15	)	)	PUNCT
ftr-412	79	16	,	,	PUNCT
ftr-412	79	17	http://www.acts.co.za/vat/vat_introduction.htm	http://www.acts.co.za/vat/vat_introduction.htm	X
ftr-412	79	18	(	(	PUNCT
ftr-412	79	19	last	last	ADJ
ftr-412	79	20	visited	visit	VERB
ftr-412	79	21	oct	oct	PROPN
ftr-412	79	22	5	5	NUM
ftr-412	79	23	,	,	PUNCT
ftr-412	79	24	2006	2006	NUM
ftr-412	79	25	)	)	PUNCT
ftr-412	79	26	.	.	PUNCT
ftr-412	80	1	vat	vat	PROPN
ftr-412	80	2	act	act	VERB
ftr-412	80	3	§	§	PROPN
ftr-412	80	4	7(1	7(1	NOUN
ftr-412	80	5	)	)	PUNCT
ftr-412	80	6	(	(	PUNCT
ftr-412	80	7	act	act	VERB
ftr-412	80	8	no	no	INTJ
ftr-412	80	9	.	.	NOUN
ftr-412	80	10	89	89	NUM
ftr-412	80	11	of	of	ADP
ftr-412	80	12	1991	1991	NUM
ftr-412	80	13	)	)	PUNCT
ftr-412	80	14	amended	amend	VERB
ftr-412	80	15	up	up	ADP
ftr-412	80	16	to	to	ADP
ftr-412	80	17	and	and	CCONJ
ftr-412	80	18	including	include	VERB
ftr-412	80	19	taxation	taxation	NOUN
ftr-412	80	20	laws	law	NOUN
ftr-412	80	21	second	second	PROPN
ftr-412	80	22	amendment	amendment	PROPN
ftr-412	80	23	act	act	PROPN
ftr-412	80	24	,	,	PUNCT
ftr-412	80	25	2005	2005	NUM
ftr-412	80	26	(	(	PUNCT
ftr-412	80	27	no	no	NOUN
ftr-412	80	28	.	.	NOUN
ftr-412	80	29	10	10	NUM
ftr-412	80	30	of	of	ADP
ftr-412	80	31	2005	2005	NUM
ftr-412	80	32	)	)	PUNCT
ftr-412	80	33	(	(	PUNCT
ftr-412	80	34	s.a	s.a	PROPN
ftr-412	80	35	.	.	PROPN
ftr-412	80	36	)	)	PUNCT
ftr-412	81	1	at	at	ADP
ftr-412	81	2	http://www.acts.co.za/vat/index.htm	http://www.acts.co.za/vat/index.htm	NUM
ftr-412	81	3	)	)	PUNCT
ftr-412	81	4	.	.	PUNCT
ftr-412	82	1	new	new	PROPN
ftr-412	82	2	zealand	zealand	PROPN
ftr-412	82	3	expressly	expressly	ADV
ftr-412	82	4	resisted	resist	VERB
ftr-412	82	5	making	make	VERB
ftr-412	82	6	universal	universal	ADJ
ftr-412	82	7	base	base	NOUN
ftr-412	82	8	concessions	concession	NOUN
ftr-412	82	9	for	for	ADP
ftr-412	82	10	the	the	DET
ftr-412	82	11	purchase	purchase	NOUN
ftr-412	82	12	of	of	ADP
ftr-412	82	13	necessities	necessity	NOUN
ftr-412	82	14	.	.	PUNCT
ftr-412	83	1	supplies	supply	NOUN
ftr-412	83	2	of	of	ADP
ftr-412	83	3	basic	basic	ADJ
ftr-412	83	4	food	food	NOUN
ftr-412	83	5	products	product	NOUN
ftr-412	83	6	and	and	CCONJ
ftr-412	83	7	medical	medical	ADJ
ftr-412	83	8	services	service	NOUN
ftr-412	83	9	,	,	PUNCT
ftr-412	83	10	for	for	ADP
ftr-412	83	11	example	example	NOUN
ftr-412	83	12	,	,	PUNCT
ftr-412	83	13	are	be	AUX
ftr-412	83	14	subject	subject	ADJ
ftr-412	83	15	to	to	ADP
ftr-412	83	16	tax	tax	NOUN
ftr-412	83	17	.	.	PUNCT
ftr-412	84	1	there	there	PRON
ftr-412	84	2	are	be	VERB
ftr-412	84	3	only	only	ADV
ftr-412	84	4	eleven	eleven	NUM
ftr-412	84	5	categories	category	NOUN
ftr-412	84	6	of	of	ADP
ftr-412	84	7	zero	zero	NUM
ftr-412	84	8	-	-	PUNCT
ftr-412	84	9	rated	rate	VERB
ftr-412	84	10	supplies	supply	NOUN
ftr-412	84	11	,	,	PUNCT
ftr-412	84	12	ten	ten	NUM
ftr-412	84	13	of	of	ADP
ftr-412	84	14	which	which	PRON
ftr-412	84	15	deal	deal	VERB
ftr-412	84	16	with	with	ADP
ftr-412	84	17	exports	export	NOUN
ftr-412	84	18	,	,	PUNCT
ftr-412	84	19	and	and	CCONJ
ftr-412	84	20	one	one	NUM
ftr-412	84	21	other	other	ADJ
ftr-412	84	22	dealing	deal	VERB
ftr-412	84	23	with	with	ADP
ftr-412	84	24	the	the	DET
ftr-412	84	25	disposal	disposal	NOUN
ftr-412	84	26	of	of	ADP
ftr-412	84	27	a	a	DET
ftr-412	84	28	“	"	PUNCT
ftr-412	84	29	going	go	VERB
ftr-412	84	30	concern	concern	NOUN
ftr-412	84	31	.	.	PUNCT
ftr-412	84	32	”	"	PUNCT
ftr-412	85	1	(	(	PUNCT
ftr-412	85	2	goods	good	NOUN
ftr-412	85	3	&	&	CCONJ
ftr-412	85	4	services	services	PROPN
ftr-412	85	5	tax	tax	PROPN
ftr-412	85	6	act	act	PROPN
ftr-412	85	7	§	§	PROPN
ftr-412	85	8	§	§	PROPN
ftr-412	85	9	11	11	NUM
ftr-412	85	10	,	,	PUNCT
ftr-412	85	11	11a	11a	NOUN
ftr-412	85	12	and	and	CCONJ
ftr-412	85	13	11b	11b	NOUN
ftr-412	85	14	)	)	PUNCT
ftr-412	85	15	(	(	PUNCT
ftr-412	85	16	1985	1985	NUM
ftr-412	85	17	)	)	PUNCT
ftr-412	85	18	(	(	PUNCT
ftr-412	85	19	n.z	n.z	PROPN
ftr-412	85	20	.	.	PROPN
ftr-412	85	21	)	)	PUNCT
ftr-412	85	22	.	.	PUNCT
ftr-412	86	1	there	there	PRON
ftr-412	86	2	are	be	VERB
ftr-412	86	3	eight	eight	NUM
ftr-412	86	4	categories	category	NOUN
ftr-412	86	5	of	of	ADP
ftr-412	86	6	exempt	exempt	ADJ
ftr-412	86	7	supplies	supply	NOUN
ftr-412	86	8	,	,	PUNCT
ftr-412	86	9	four	four	NUM
ftr-412	86	10	of	of	ADP
ftr-412	86	11	which	which	PRON
ftr-412	86	12	deal	deal	VERB
ftr-412	86	13	with	with	ADP
ftr-412	86	14	real	real	ADJ
ftr-412	86	15	estate	estate	NOUN
ftr-412	86	16	.	.	PUNCT
ftr-412	87	1	the	the	DET
ftr-412	87	2	others	other	NOUN
ftr-412	87	3	deal	deal	VERB
ftr-412	87	4	with	with	ADP
ftr-412	87	5	financial	financial	ADJ
ftr-412	87	6	intermediation	intermediation	NOUN
ftr-412	87	7	services	service	NOUN
ftr-412	87	8	,	,	PUNCT
ftr-412	87	9	penalty	penalty	NOUN
ftr-412	87	10	or	or	CCONJ
ftr-412	87	11	default	default	NOUN
ftr-412	87	12	interest	interest	NOUN
ftr-412	87	13	,	,	PUNCT
ftr-412	87	14	the	the	DET
ftr-412	87	15	supply	supply	NOUN
ftr-412	87	16	of	of	ADP
ftr-412	87	17	fine	fine	ADJ
ftr-412	87	18	metals	metal	NOUN
ftr-412	87	19	,	,	PUNCT
ftr-412	87	20	and	and	CCONJ
ftr-412	87	21	supplies	supply	NOUN
ftr-412	87	22	made	make	VERB
ftr-412	87	23	by	by	ADP
ftr-412	87	24	a	a	DET
ftr-412	87	25	non	non	ADJ
ftr-412	87	26	-	-	ADJ
ftr-412	87	27	profit	profit	ADJ
ftr-412	87	28	organization	organization	NOUN
ftr-412	87	29	.	.	PUNCT
ftr-412	88	1	(	(	PUNCT
ftr-412	88	2	goods	good	NOUN
ftr-412	88	3	&	&	CCONJ
ftr-412	88	4	services	services	PROPN
ftr-412	88	5	tax	tax	PROPN
ftr-412	88	6	act	act	NOUN
ftr-412	88	7	§	§	PROPN
ftr-412	88	8	14	14	NUM
ftr-412	88	9	)	)	PUNCT
ftr-412	88	10	(	(	PUNCT
ftr-412	88	11	1985	1985	NUM
ftr-412	88	12	)	)	PUNCT
ftr-412	88	13	(	(	PUNCT
ftr-412	88	14	n.z	n.z	PROPN
ftr-412	88	15	.	.	PROPN
ftr-412	88	16	)	)	PUNCT
ftr-412	88	17	.	.	PUNCT
ftr-412	89	1	the	the	DET
ftr-412	89	2	republic	republic	NOUN
ftr-412	89	3	of	of	ADP
ftr-412	89	4	south	south	PROPN
ftr-412	89	5	africa	africa	PROPN
ftr-412	89	6	could	could	AUX
ftr-412	89	7	not	not	PART
ftr-412	89	8	go	go	VERB
ftr-412	89	9	as	as	ADV
ftr-412	89	10	far	far	ADV
ftr-412	89	11	as	as	ADP
ftr-412	89	12	new	new	PROPN
ftr-412	89	13	zealand	zealand	PROPN
ftr-412	89	14	even	even	ADV
ftr-412	89	15	though	though	SCONJ
ftr-412	89	16	policy	policy	NOUN
ftr-412	89	17	analysts	analyst	NOUN
ftr-412	89	18	wanted	want	VERB
ftr-412	89	19	to	to	PART
ftr-412	89	20	follow	follow	VERB
ftr-412	89	21	new	new	PROPN
ftr-412	89	22	zealand	zealand	PROPN
ftr-412	89	23	.	.	PUNCT
ftr-412	90	1	political	political	ADJ
ftr-412	90	2	demands	demand	NOUN
ftr-412	90	3	were	be	AUX
ftr-412	90	4	strong	strong	ADJ
ftr-412	90	5	for	for	ADP
ftr-412	90	6	visible	visible	ADJ
ftr-412	90	7	relief	relief	NOUN
ftr-412	90	8	through	through	ADP
ftr-412	90	9	the	the	DET
ftr-412	90	10	exemption	exemption	NOUN
ftr-412	90	11	of	of	ADP
ftr-412	90	12	basic	basic	ADJ
ftr-412	90	13	necessities	necessity	NOUN
ftr-412	90	14	.	.	PUNCT
ftr-412	91	1	thus	thus	ADV
ftr-412	91	2	,	,	PUNCT
ftr-412	91	3	south	south	PROPN
ftr-412	91	4	africa	africa	PROPN
ftr-412	91	5	adjusts	adjust	VERB
ftr-412	91	6	the	the	DET
ftr-412	91	7	new	new	PROPN
ftr-412	91	8	zealand	zealand	PROPN
ftr-412	91	9	model	model	NOUN
ftr-412	91	10	,	,	PUNCT
ftr-412	91	11	allowing	allow	VERB
ftr-412	91	12	a	a	DET
ftr-412	91	13	a	a	DET
ftr-412	91	14	zero	zero	NUM
ftr-412	91	15	-	-	PUNCT
ftr-412	91	16	rate	rate	NOUN
ftr-412	91	17	for	for	ADP
ftr-412	91	18	all	all	DET
ftr-412	91	19	insurance	insurance	NOUN
ftr-412	91	20	provided	provide	VERB
ftr-412	91	21	medical	medical	ADJ
ftr-412	91	22	and	and	CCONJ
ftr-412	91	23	dental	dental	ADJ
ftr-412	91	24	supplies	supply	NOUN
ftr-412	91	25	,	,	PUNCT
ftr-412	91	26	value	value	NOUN
ftr-412	91	27	-	-	PUNCT
ftr-412	91	28	added	add	VERB
ftr-412	91	29	tax	tax	NOUN
ftr-412	91	30	act	act	NOUN
ftr-412	91	31	supra	supra	PROPN
ftr-412	91	32	§	§	PROPN
ftr-412	91	33	10(21a	10(21a	NUM
ftr-412	91	34	)	)	PUNCT
ftr-412	91	35	,	,	PUNCT
ftr-412	91	36	and	and	CCONJ
ftr-412	91	37	a	a	DET
ftr-412	91	38	zero	zero	NUM
ftr-412	91	39	-	-	PUNCT
ftr-412	91	40	rate	rate	NOUN
ftr-412	91	41	for	for	ADP
ftr-412	91	42	the	the	DET
ftr-412	91	43	purchase	purchase	NOUN
ftr-412	91	44	of	of	ADP
ftr-412	91	45	all	all	DET
ftr-412	91	46	basic	basic	ADJ
ftr-412	91	47	foodstuffs	foodstuff	NOUN
ftr-412	91	48	,	,	PUNCT
ftr-412	91	49	value	value	NOUN
ftr-412	91	50	-	-	PUNCT
ftr-412	91	51	added	add	VERB
ftr-412	91	52	tax	tax	NOUN
ftr-412	91	53	act	act	NOUN
ftr-412	91	54	supra	supra	PROPN
ftr-412	91	55	§	§	PROPN
ftr-412	91	56	11(1)(j	11(1)(j	NUM
ftr-412	91	57	)	)	PUNCT
ftr-412	91	58	&	&	CCONJ
ftr-412	91	59	schedule	schedule	NOUN
ftr-412	91	60	2(b)(1	2(b)(1	NUM
ftr-412	91	61	)	)	PUNCT
ftr-412	91	62	.	.	PUNCT
ftr-412	92	1	thus	thus	ADV
ftr-412	92	2	,	,	PUNCT
ftr-412	92	3	neither	neither	CCONJ
ftr-412	92	4	new	new	PROPN
ftr-412	92	5	zealand	zealand	PROPN
ftr-412	92	6	nor	nor	CCONJ
ftr-412	92	7	south	south	PROPN
ftr-412	92	8	africa	africa	PROPN
ftr-412	92	9	provides	provide	VERB
ftr-412	92	10	measured	measured	ADJ
ftr-412	92	11	relief	relief	NOUN
ftr-412	92	12	for	for	ADP
ftr-412	92	13	the	the	DET
ftr-412	92	14	poor	poor	ADJ
ftr-412	92	15	.	.	PUNCT
ftr-412	93	1	new	new	PROPN
ftr-412	93	2	zealand	zealand	PROPN
ftr-412	93	3	provides	provide	VERB
ftr-412	93	4	no	no	DET
ftr-412	93	5	relief	relief	NOUN
ftr-412	93	6	.	.	PUNCT
ftr-412	94	1	south	south	PROPN
ftr-412	94	2	africa	africa	PROPN
ftr-412	94	3	provides	provide	VERB
ftr-412	94	4	universal	universal	ADJ
ftr-412	94	5	relief	relief	NOUN
ftr-412	94	6	for	for	ADP
ftr-412	94	7	the	the	DET
ftr-412	94	8	purchase	purchase	NOUN
ftr-412	94	9	of	of	ADP
ftr-412	94	10	necessities	necessity	NOUN
ftr-412	94	11	by	by	ADP
ftr-412	94	12	rich	rich	ADJ
ftr-412	94	13	and	and	CCONJ
ftr-412	94	14	poor	poor	ADJ
ftr-412	94	15	alike	alike	ADV
ftr-412	94	16	.	.	PUNCT
ftr-412	95	1	4	4	X
ftr-412	95	2	.	.	X
ftr-412	95	3	liam	liam	PROPN
ftr-412	95	4	ebrill	ebrill	PROPN
ftr-412	95	5	,	,	PUNCT
ftr-412	95	6	michael	michael	PROPN
ftr-412	95	7	keen	keen	PROPN
ftr-412	95	8	,	,	PUNCT
ftr-412	95	9	jean	jean	PROPN
ftr-412	95	10	-	-	PUNCT
ftr-412	95	11	paul	paul	PROPN
ftr-412	95	12	bodin	bodin	PROPN
ftr-412	95	13	&	&	CCONJ
ftr-412	95	14	victoria	victoria	PROPN
ftr-412	95	15	summers	summers	PROPN
ftr-412	95	16	,	,	PUNCT
ftr-412	95	17	the	the	DET
ftr-412	95	18	modern	modern	ADJ
ftr-412	95	19	vat	vat	NOUN
ftr-412	95	20	105	105	NUM
ftr-412	95	21	-	-	SYM
ftr-412	95	22	12	12	NUM
ftr-412	95	23	(	(	PUNCT
ftr-412	95	24	2001	2001	NUM
ftr-412	95	25	)	)	PUNCT
ftr-412	95	26	(	(	PUNCT
ftr-412	95	27	indicating	indicate	VERB
ftr-412	95	28	that	that	SCONJ
ftr-412	95	29	the	the	DET
ftr-412	95	30	standard	standard	ADJ
ftr-412	95	31	imf	imf	PROPN
ftr-412	95	32	advice	advice	NOUN
ftr-412	95	33	is	be	AUX
ftr-412	95	34	for	for	ADP
ftr-412	95	35	a	a	DET
ftr-412	95	36	vat	vat	NOUN
ftr-412	95	37	that	that	PRON
ftr-412	95	38	has	have	VERB
ftr-412	95	39	a	a	DET
ftr-412	95	40	single	single	ADJ
ftr-412	95	41	rate	rate	NOUN
ftr-412	95	42	with	with	ADP
ftr-412	95	43	a	a	DET
ftr-412	95	44	broad	broad	ADJ
ftr-412	95	45	base	base	NOUN
ftr-412	95	46	,	,	PUNCT
ftr-412	95	47	and	and	CCONJ
ftr-412	95	48	that	that	DET
ftr-412	95	49	progressivity	progressivity	NOUN
ftr-412	95	50	should	should	AUX
ftr-412	95	51	be	be	AUX
ftr-412	95	52	considered	consider	VERB
ftr-412	95	53	an	an	DET
ftr-412	95	54	attribute	attribute	NOUN
ftr-412	95	55	of	of	ADP
ftr-412	95	56	a	a	DET
ftr-412	95	57	fiscal	fiscal	ADJ
ftr-412	95	58	system	system	NOUN
ftr-412	95	59	as	as	ADP
ftr-412	95	60	a	a	DET
ftr-412	95	61	whole	whole	NOUN
ftr-412	95	62	and	and	CCONJ
ftr-412	95	63	achieved	achieve	VERB
ftr-412	95	64	most	most	ADV
ftr-412	95	65	effectively	effectively	ADV
ftr-412	95	66	through	through	ADP
ftr-412	95	67	direct	direct	ADJ
ftr-412	95	68	expenditures	expenditure	NOUN
ftr-412	95	69	)	)	PUNCT
ftr-412	95	70	;	;	PUNCT
ftr-412	95	71	see	see	VERB
ftr-412	95	72	also	also	ADV
ftr-412	95	73	sanjeev	sanjeev	PROPN
ftr-412	95	74	gupta	gupta	PROPN
ftr-412	95	75	et	et	PROPN
ftr-412	95	76	al	al	PROPN
ftr-412	95	77	.	.	PROPN
ftr-412	95	78	,	,	PUNCT
ftr-412	95	79	should	should	AUX
ftr-412	95	80	equity	equity	NOUN
ftr-412	95	81	be	be	AUX
ftr-412	95	82	a	a	DET
ftr-412	95	83	goal	goal	NOUN
ftr-412	95	84	of	of	ADP
ftr-412	95	85	economic	economic	ADJ
ftr-412	95	86	p	p	NOUN
ftr-412	96	1	o	o	NOUN
ftr-412	96	2	l	l	NOUN
ftr-412	97	1	i	i	NOUN
ftr-412	97	2	c	c	VERB
ftr-412	97	3	y	y	PROPN
ftr-412	97	4	,	,	PUNCT
ftr-412	97	5	i	i	PRON
ftr-412	97	6	m	m	VERB
ftr-412	97	7	f	f	X
ftr-412	98	1	e	e	X
ftr-412	98	2	c	c	NOUN
ftr-412	98	3	o	o	X
ftr-412	98	4	n	n	INTJ
ftr-412	99	1	o	o	NOUN
ftr-412	99	2	m	m	VERB
ftr-412	100	1	i	i	INTJ
ftr-412	100	2	c	c	VERB
ftr-412	101	1	i	i	PRON
ftr-412	101	2	s	s	VERB
ftr-412	101	3	s	s	NOUN
ftr-412	101	4	u	u	NOUN
ftr-412	101	5	e	e	X
ftr-412	101	6	s	s	NOUN
ftr-412	101	7	n	n	PRON
ftr-412	101	8	o	o	NOUN
ftr-412	101	9	.	.	PUNCT
ftr-412	102	1	1	1	NUM
ftr-412	102	2	6	6	NUM
ftr-412	102	3	(	(	PUNCT
ftr-412	102	4	j	j	PROPN
ftr-412	102	5	a	a	PRON
ftr-412	102	6	n	n	NOUN
ftr-412	102	7	.	.	PUNCT
ftr-412	103	1	2	2	NUM
ftr-412	103	2	2	2	NUM
ftr-412	103	3	,	,	PUNCT
ftr-412	103	4	1	1	NUM
ftr-412	103	5	9	9	NUM
ftr-412	103	6	9	9	NUM
ftr-412	103	7	9	9	NUM
ftr-412	103	8	a	a	DET
ftr-412	103	9	t	t	NOUN
ftr-412	103	10	http://www.imf.org/external/pubs/ft/issues/issues16/index.htm	http://www.imf.org/external/pubs/ft/issues/issues16/index.htm	NOUN
ftr-412	103	11	(	(	PUNCT
ftr-412	103	12	stating	state	VERB
ftr-412	103	13	that	that	SCONJ
ftr-412	103	14	the	the	DET
ftr-412	103	15	imf	imf	PROPN
ftr-412	103	16	regularly	regularly	ADV
ftr-412	103	17	advises	advise	VERB
ftr-412	103	18	that	that	SCONJ
ftr-412	103	19	a	a	DET
ftr-412	103	20	broad	broad	ADJ
ftr-412	103	21	base	base	NOUN
ftr-412	103	22	and	and	CCONJ
ftr-412	103	23	a	a	DET
ftr-412	103	24	low	low	ADJ
ftr-412	103	25	rate	rate	NOUN
ftr-412	103	26	is	be	AUX
ftr-412	103	27	the	the	DET
ftr-412	103	28	controlling	control	VERB
ftr-412	103	29	policy	policy	NOUN
ftr-412	103	30	in	in	ADP
ftr-412	103	31	all	all	DET
ftr-412	103	32	taxes	taxis	NOUN
ftr-412	103	33	)	)	PUNCT
ftr-412	103	34	.	.	PUNCT
ftr-412	104	1	no	no	DET
ftr-412	104	2	consumption	consumption	NOUN
ftr-412	104	3	tax	tax	NOUN
ftr-412	104	4	has	have	AUX
ftr-412	104	5	ever	ever	ADV
ftr-412	104	6	had	have	VERB
ftr-412	104	7	all	all	DET
ftr-412	104	8	three	three	NUM
ftr-412	104	9	of	of	ADP
ftr-412	104	10	the	the	DET
ftr-412	104	11	critical	critical	ADJ
ftr-412	104	12	attributes	attribute	NOUN
ftr-412	104	13	of	of	ADP
ftr-412	104	14	a	a	DET
ftr-412	104	15	progressive	progressive	ADJ
ftr-412	104	16	consumption	consumption	NOUN
ftr-412	104	17	tax	tax	NOUN
ftr-412	104	18	:	:	PUNCT
ftr-412	104	19	a	a	DET
ftr-412	104	20	broad	broad	ADJ
ftr-412	104	21	base	base	NOUN
ftr-412	104	22	,	,	PUNCT
ftr-412	104	23	a	a	DET
ftr-412	104	24	single	single	ADJ
ftr-412	104	25	-	-	PUNCT
ftr-412	104	26	rate	rate	NOUN
ftr-412	104	27	,	,	PUNCT
ftr-412	104	28	and	and	CCONJ
ftr-412	104	29	measured	measure	VERB
ftr-412	104	30	relief	relief	NOUN
ftr-412	104	31	for	for	ADP
ftr-412	104	32	those	those	PRON
ftr-412	104	33	in	in	ADP
ftr-412	104	34	greatest	great	ADJ
ftr-412	104	35	need	need	NOUN
ftr-412	104	36	.	.	PUNCT
ftr-412	105	1	although	although	SCONJ
ftr-412	105	2	economists	economist	NOUN
ftr-412	105	3	have	have	AUX
ftr-412	105	4	urged	urge	VERB
ftr-412	105	5	that	that	SCONJ
ftr-412	105	6	a	a	DET
ftr-412	105	7	broad	broad	ADJ
ftr-412	105	8	base	base	NOUN
ftr-412	105	9	and3	and3	NOUN
ftr-412	105	10	a	a	DET
ftr-412	105	11	single	single	ADJ
ftr-412	105	12	-	-	PUNCT
ftr-412	105	13	rate	rate	NOUN
ftr-412	105	14	be	be	AUX
ftr-412	105	15	pursued	pursue	VERB
ftr-412	105	16	over	over	ADP
ftr-412	105	17	progressivity	progressivity	NOUN
ftr-412	105	18	,	,	PUNCT
ftr-412	105	19	most	most	ADJ
ftr-412	105	20	consumption	consumption	NOUN
ftr-412	105	21	taxes	taxis	NOUN
ftr-412	105	22	instead4	instead4	NOUN
ftr-412	105	23	2006	2006	NUM
ftr-412	105	24	]	]	PUNCT
ftr-412	105	25	biometrics	biometric	NOUN
ftr-412	105	26	:	:	PUNCT
ftr-412	105	27	solving	solve	VERB
ftr-412	105	28	the	the	DET
ftr-412	105	29	regressivity	regressivity	NOUN
ftr-412	105	30	of	of	ADP
ftr-412	105	31	vats	vat	NOUN
ftr-412	105	32	and	and	CCONJ
ftr-412	105	33	rsts	rst	VERB
ftr-412	105	34	655	655	NUM
ftr-412	105	35	5	5	NUM
ftr-412	105	36	.	.	PUNCT
ftr-412	106	1	jurisdictions	jurisdiction	NOUN
ftr-412	106	2	attempting	attempt	VERB
ftr-412	106	3	to	to	PART
ftr-412	106	4	follow	follow	VERB
ftr-412	106	5	this	this	DET
ftr-412	106	6	advice	advice	NOUN
ftr-412	106	7	study	study	NOUN
ftr-412	106	8	the	the	DET
ftr-412	106	9	new	new	PROPN
ftr-412	106	10	zealand	zealand	PROPN
ftr-412	106	11	experience	experience	NOUN
ftr-412	106	12	.	.	PUNCT
ftr-412	107	1	the	the	DET
ftr-412	107	2	four	four	NUM
ftr-412	107	3	hallmarks	hallmark	NOUN
ftr-412	107	4	of	of	ADP
ftr-412	107	5	new	new	PROPN
ftr-412	107	6	zealand	zealand	PROPN
ftr-412	107	7	’s	’s	PART
ftr-412	107	8	broad	broad	ADJ
ftr-412	107	9	based	base	VERB
ftr-412	107	10	vat	vat	NOUN
ftr-412	107	11	are	be	AUX
ftr-412	107	12	(	(	PUNCT
ftr-412	107	13	1	1	NUM
ftr-412	107	14	)	)	PUNCT
ftr-412	107	15	zero	zero	NUM
ftr-412	107	16	-	-	PUNCT
ftr-412	107	17	rating	rating	NOUN
ftr-412	107	18	limited	limit	VERB
ftr-412	107	19	to	to	ADP
ftr-412	107	20	exports	export	NOUN
ftr-412	107	21	and	and	CCONJ
ftr-412	107	22	international	international	ADJ
ftr-412	107	23	services	service	NOUN
ftr-412	107	24	,	,	PUNCT
ftr-412	107	25	(	(	PUNCT
ftr-412	107	26	2	2	X
ftr-412	107	27	)	)	PUNCT
ftr-412	107	28	exempt	exempt	ADJ
ftr-412	107	29	supplies	supply	NOUN
ftr-412	107	30	limited	limit	VERB
ftr-412	107	31	to	to	ADP
ftr-412	107	32	real	real	ADJ
ftr-412	107	33	estate	estate	NOUN
ftr-412	107	34	and	and	CCONJ
ftr-412	107	35	financial	financial	ADJ
ftr-412	107	36	services	service	NOUN
ftr-412	107	37	,	,	PUNCT
ftr-412	107	38	(	(	PUNCT
ftr-412	107	39	3	3	X
ftr-412	107	40	)	)	PUNCT
ftr-412	107	41	inclusion	inclusion	NOUN
ftr-412	107	42	of	of	ADP
ftr-412	107	43	the	the	DET
ftr-412	107	44	government	government	NOUN
ftr-412	107	45	sector	sector	NOUN
ftr-412	107	46	in	in	ADP
ftr-412	107	47	the	the	DET
ftr-412	107	48	base	base	NOUN
ftr-412	107	49	,	,	PUNCT
ftr-412	107	50	and	and	CCONJ
ftr-412	107	51	(	(	PUNCT
ftr-412	107	52	4	4	X
ftr-412	107	53	)	)	PUNCT
ftr-412	107	54	an	an	DET
ftr-412	107	55	attempt	attempt	NOUN
ftr-412	107	56	to	to	PART
ftr-412	107	57	include	include	VERB
ftr-412	107	58	at	at	ADP
ftr-412	107	59	least	least	ADJ
ftr-412	107	60	some	some	PRON
ftr-412	107	61	financial	financial	ADJ
ftr-412	107	62	intermediation	intermediation	NOUN
ftr-412	107	63	services	service	NOUN
ftr-412	107	64	in	in	ADP
ftr-412	107	65	the	the	DET
ftr-412	107	66	base	base	NOUN
ftr-412	107	67	.	.	PUNCT
ftr-412	108	1	“	"	PUNCT
ftr-412	108	2	[	[	X
ftr-412	108	3	c]ountries	c]ountrie	NOUN
ftr-412	108	4	which	which	PRON
ftr-412	108	5	have	have	AUX
ftr-412	108	6	adopted	adopt	VERB
ftr-412	108	7	a	a	DET
ftr-412	108	8	gst	gst	NOUN
ftr-412	108	9	-	-	PUNCT
ftr-412	108	10	type	type	NOUN
ftr-412	108	11	regime	regime	NOUN
ftr-412	108	12	after	after	ADP
ftr-412	108	13	studying	study	VERB
ftr-412	108	14	the	the	DET
ftr-412	108	15	new	new	PROPN
ftr-412	108	16	zealand	zealand	PROPN
ftr-412	108	17	experience	experience	NOUN
ftr-412	108	18	include	include	VERB
ftr-412	108	19	canada	canada	PROPN
ftr-412	108	20	,	,	PUNCT
ftr-412	108	21	south	south	PROPN
ftr-412	108	22	africa	africa	PROPN
ftr-412	108	23	,	,	PUNCT
ftr-412	108	24	thailand	thailand	PROPN
ftr-412	108	25	,	,	PUNCT
ftr-412	108	26	fiji	fiji	PROPN
ftr-412	108	27	,	,	PUNCT
ftr-412	108	28	singapore	singapore	PROPN
ftr-412	108	29	and	and	CCONJ
ftr-412	108	30	australia	australia	PROPN
ftr-412	108	31	.	.	PUNCT
ftr-412	108	32	”	"	PUNCT
ftr-412	109	1	alastair	alastair	PROPN
ftr-412	109	2	mckenzie	mckenzie	PROPN
ftr-412	109	3	,	,	PUNCT
ftr-412	109	4	gst	gst	PROPN
ftr-412	109	5	:	:	PUNCT
ftr-412	109	6	a	a	DET
ftr-412	109	7	practical	practical	ADJ
ftr-412	109	8	guide	guide	NOUN
ftr-412	109	9	,	,	PUNCT
ftr-412	109	10	1	1	NUM
ftr-412	109	11	cch	cch	PROPN
ftr-412	109	12	new	new	PROPN
ftr-412	109	13	zealand	zealand	PROPN
ftr-412	109	14	(	(	PUNCT
ftr-412	109	15	2002	2002	NUM
ftr-412	109	16	)	)	PUNCT
ftr-412	109	17	.	.	PUNCT
ftr-412	110	1	however	however	ADV
ftr-412	110	2	,	,	PUNCT
ftr-412	110	3	economic	economic	ADJ
ftr-412	110	4	theory	theory	NOUN
ftr-412	110	5	does	do	AUX
ftr-412	110	6	not	not	PART
ftr-412	110	7	translate	translate	VERB
ftr-412	110	8	the	the	DET
ftr-412	110	9	same	same	ADJ
ftr-412	110	10	way	way	NOUN
ftr-412	110	11	in	in	ADP
ftr-412	110	12	all	all	DET
ftr-412	110	13	political	political	ADJ
ftr-412	110	14	contexts	contexts	NOUN
ftr-412	110	15	.	.	PUNCT
ftr-412	111	1	for	for	ADP
ftr-412	111	2	example	example	NOUN
ftr-412	111	3	,	,	PUNCT
ftr-412	111	4	both	both	CCONJ
ftr-412	111	5	singapore	singapore	PROPN
ftr-412	111	6	and	and	CCONJ
ftr-412	111	7	fiji	fiji	PROPN
ftr-412	111	8	base	base	VERB
ftr-412	111	9	their	their	PRON
ftr-412	111	10	vats	vat	NOUN
ftr-412	111	11	on	on	ADP
ftr-412	111	12	the	the	DET
ftr-412	111	13	new	new	PROPN
ftr-412	111	14	zealand	zealand	PROPN
ftr-412	111	15	model	model	NOUN
ftr-412	111	16	,	,	PUNCT
ftr-412	111	17	but	but	CCONJ
ftr-412	111	18	the	the	DET
ftr-412	111	19	political	political	ADJ
ftr-412	111	20	and	and	CCONJ
ftr-412	111	21	economic	economic	ADJ
ftr-412	111	22	situations	situation	NOUN
ftr-412	111	23	within	within	ADP
ftr-412	111	24	each	each	PRON
ftr-412	111	25	of	of	ADP
ftr-412	111	26	these	these	DET
ftr-412	111	27	vats	vat	NOUN
ftr-412	111	28	differ	differ	VERB
ftr-412	111	29	significantly	significantly	ADV
ftr-412	111	30	.	.	PUNCT
ftr-412	112	1	these	these	DET
ftr-412	112	2	differences	difference	NOUN
ftr-412	112	3	are	be	AUX
ftr-412	112	4	reflected	reflect	VERB
ftr-412	112	5	in	in	ADP
ftr-412	112	6	the	the	DET
ftr-412	112	7	vat	vat	NOUN
ftr-412	112	8	statutes	statute	NOUN
ftr-412	112	9	.	.	PUNCT
ftr-412	113	1	singapore	singapore	PROPN
ftr-412	113	2	followed	follow	VERB
ftr-412	113	3	the	the	DET
ftr-412	113	4	new	new	PROPN
ftr-412	113	5	zealand	zealand	PROPN
ftr-412	113	6	model	model	NOUN
ftr-412	113	7	much	much	ADV
ftr-412	113	8	more	more	ADV
ftr-412	113	9	closely	closely	ADV
ftr-412	113	10	than	than	SCONJ
ftr-412	113	11	did	do	VERB
ftr-412	113	12	fiji	fiji	PROPN
ftr-412	113	13	.	.	PUNCT
ftr-412	114	1	the	the	DET
ftr-412	114	2	reason	reason	NOUN
ftr-412	114	3	has	have	VERB
ftr-412	114	4	to	to	PART
ftr-412	114	5	do	do	VERB
ftr-412	114	6	with	with	ADP
ftr-412	114	7	the	the	DET
ftr-412	114	8	level	level	NOUN
ftr-412	114	9	of	of	ADP
ftr-412	114	10	economic	economic	ADJ
ftr-412	114	11	development	development	NOUN
ftr-412	114	12	,	,	PUNCT
ftr-412	114	13	the	the	DET
ftr-412	114	14	presence	presence	NOUN
ftr-412	114	15	of	of	ADP
ftr-412	114	16	a	a	DET
ftr-412	114	17	strong	strong	ADJ
ftr-412	114	18	centralized	centralized	ADJ
ftr-412	114	19	government	government	NOUN
ftr-412	114	20	in	in	ADP
ftr-412	114	21	singapore	singapore	PROPN
ftr-412	114	22	,	,	PUNCT
ftr-412	114	23	and	and	CCONJ
ftr-412	114	24	the	the	DET
ftr-412	114	25	polarized	polarize	VERB
ftr-412	114	26	,	,	PUNCT
ftr-412	114	27	ethnic	ethnic	ADJ
ftr-412	114	28	-	-	PUNCT
ftr-412	114	29	based	base	VERB
ftr-412	114	30	political	political	ADJ
ftr-412	114	31	strife	strife	NOUN
ftr-412	114	32	of	of	ADP
ftr-412	114	33	fiji	fiji	PROPN
ftr-412	114	34	.	.	PUNCT
ftr-412	115	1	singapore	singapore	PROPN
ftr-412	115	2	consciously	consciously	ADV
ftr-412	115	3	designed	design	VERB
ftr-412	115	4	its	its	PRON
ftr-412	115	5	consumption	consumption	NOUN
ftr-412	115	6	tax	tax	NOUN
ftr-412	115	7	with	with	ADP
ftr-412	115	8	the	the	DET
ftr-412	115	9	standard	standard	ADJ
ftr-412	115	10	imf	imf	ADJ
ftr-412	115	11	economic	economic	ADJ
ftr-412	115	12	advice	advice	NOUN
ftr-412	115	13	in	in	ADP
ftr-412	115	14	mind	mind	NOUN
ftr-412	115	15	.	.	PUNCT
ftr-412	116	1	it	it	PRON
ftr-412	116	2	did	do	AUX
ftr-412	116	3	not	not	PART
ftr-412	116	4	try	try	VERB
ftr-412	116	5	to	to	PART
ftr-412	116	6	achieve	achieve	VERB
ftr-412	116	7	progressivity	progressivity	NOUN
ftr-412	116	8	within	within	ADP
ftr-412	116	9	the	the	DET
ftr-412	116	10	tax	tax	NOUN
ftr-412	116	11	itself	itself	PRON
ftr-412	116	12	,	,	PUNCT
ftr-412	116	13	focusing	focus	VERB
ftr-412	116	14	instead	instead	ADV
ftr-412	116	15	on	on	ADP
ftr-412	116	16	a	a	DET
ftr-412	116	17	broad	broad	ADJ
ftr-412	116	18	base	base	NOUN
ftr-412	116	19	with	with	ADP
ftr-412	116	20	a	a	DET
ftr-412	116	21	single	single	ADJ
ftr-412	116	22	rate	rate	NOUN
ftr-412	116	23	.	.	PUNCT
ftr-412	117	1	the	the	DET
ftr-412	117	2	singapore	singapore	PROPN
ftr-412	117	3	goods	good	NOUN
ftr-412	117	4	and	and	CCONJ
ftr-412	117	5	services	service	NOUN
ftr-412	117	6	tax	tax	NOUN
ftr-412	117	7	act	act	NOUN
ftr-412	117	8	is	be	AUX
ftr-412	117	9	primarily	primarily	ADV
ftr-412	117	10	based	base	VERB
ftr-412	117	11	on	on	ADP
ftr-412	117	12	the	the	DET
ftr-412	117	13	u.k	u.k	PROPN
ftr-412	117	14	.	.	PROPN
ftr-412	117	15	value	value	PROPN
ftr-412	117	16	added	add	VERB
ftr-412	117	17	tax	tax	NOUN
ftr-412	117	18	act	act	NOUN
ftr-412	117	19	of	of	ADP
ftr-412	117	20	1983	1983	NUM
ftr-412	117	21	,	,	PUNCT
ftr-412	117	22	but	but	CCONJ
ftr-412	117	23	at	at	ADP
ftr-412	117	24	critical	critical	ADJ
ftr-412	117	25	points	point	NOUN
ftr-412	117	26	the	the	DET
ftr-412	117	27	new	new	PROPN
ftr-412	117	28	zealand	zealand	PROPN
ftr-412	117	29	goods	good	NOUN
ftr-412	117	30	and	and	CCONJ
ftr-412	117	31	services	service	NOUN
ftr-412	117	32	tax	tax	NOUN
ftr-412	117	33	act	act	NOUN
ftr-412	117	34	is	be	AUX
ftr-412	117	35	applied	apply	VERB
ftr-412	117	36	instead	instead	ADV
ftr-412	117	37	of	of	ADP
ftr-412	117	38	the	the	DET
ftr-412	117	39	uk	uk	PROPN
ftr-412	117	40	model	model	NOUN
ftr-412	117	41	.	.	PUNCT
ftr-412	118	1	the	the	DET
ftr-412	118	2	new	new	PROPN
ftr-412	118	3	zealand	zealand	PROPN
ftr-412	118	4	overlay	overlay	NOUN
ftr-412	118	5	makes	make	VERB
ftr-412	118	6	the	the	DET
ftr-412	118	7	singapore	singapore	PROPN
ftr-412	118	8	tax	tax	NOUN
ftr-412	118	9	base	base	NOUN
ftr-412	118	10	very	very	ADV
ftr-412	118	11	broad	broad	ADJ
ftr-412	118	12	.	.	PUNCT
ftr-412	119	1	zero	zero	NUM
ftr-412	119	2	-	-	PUNCT
ftr-412	119	3	rated	rate	VERB
ftr-412	119	4	supplies	supply	NOUN
ftr-412	119	5	are	be	AUX
ftr-412	119	6	limited	limit	VERB
ftr-412	119	7	to	to	ADP
ftr-412	119	8	exports	export	NOUN
ftr-412	119	9	and	and	CCONJ
ftr-412	119	10	international	international	ADJ
ftr-412	119	11	services	service	NOUN
ftr-412	119	12	,	,	PUNCT
ftr-412	119	13	and	and	CCONJ
ftr-412	119	14	exempt	exempt	ADJ
ftr-412	119	15	supplies	supply	NOUN
ftr-412	119	16	are	be	AUX
ftr-412	119	17	limited	limit	VERB
ftr-412	119	18	to	to	ADP
ftr-412	119	19	land	land	NOUN
ftr-412	119	20	and	and	CCONJ
ftr-412	119	21	financial	financial	ADJ
ftr-412	119	22	transactions	transaction	NOUN
ftr-412	119	23	.	.	PUNCT
ftr-412	120	1	singapore	singapore	PROPN
ftr-412	120	2	does	do	AUX
ftr-412	120	3	not	not	PART
ftr-412	120	4	follow	follow	VERB
ftr-412	120	5	new	new	PROPN
ftr-412	120	6	zealand	zealand	PROPN
ftr-412	120	7	with	with	ADP
ftr-412	120	8	respect	respect	NOUN
ftr-412	120	9	to	to	ADP
ftr-412	120	10	the	the	DET
ftr-412	120	11	inclusion	inclusion	NOUN
ftr-412	120	12	of	of	ADP
ftr-412	120	13	the	the	DET
ftr-412	120	14	government	government	NOUN
ftr-412	120	15	sector	sector	NOUN
ftr-412	120	16	in	in	ADP
ftr-412	120	17	the	the	DET
ftr-412	120	18	tax	tax	NOUN
ftr-412	120	19	base	base	NOUN
ftr-412	120	20	,	,	PUNCT
ftr-412	120	21	nor	nor	CCONJ
ftr-412	120	22	does	do	AUX
ftr-412	120	23	it	it	PRON
ftr-412	120	24	extend	extend	VERB
ftr-412	120	25	the	the	DET
ftr-412	120	26	vat	vat	NOUN
ftr-412	120	27	to	to	ADP
ftr-412	120	28	any	any	DET
ftr-412	120	29	financial	financial	ADJ
ftr-412	120	30	intermediation	intermediation	NOUN
ftr-412	120	31	services	service	NOUN
ftr-412	120	32	.	.	PUNCT
ftr-412	121	1	savjeev	savjeev	PROPN
ftr-412	121	2	gupta	gupta	PROPN
ftr-412	121	3	et	et	PROPN
ftr-412	121	4	al	al	PROPN
ftr-412	121	5	.	.	PROPN
ftr-412	121	6	,	,	PUNCT
ftr-412	121	7	international	international	ADJ
ftr-412	121	8	monetary	monetary	ADJ
ftr-412	121	9	fund	fund	NOUN
ftr-412	121	10	,	,	PUNCT
ftr-412	121	11	should	should	AUX
ftr-412	121	12	equity	equity	NOUN
ftr-412	121	13	be	be	AUX
ftr-412	121	14	a	a	DET
ftr-412	121	15	goal	goal	NOUN
ftr-412	121	16	of	of	ADP
ftr-412	121	17	economic	economic	ADJ
ftr-412	121	18	policy	policy	NOUN
ftr-412	121	19	?	?	PUNCT
ftr-412	122	1	(	(	PUNCT
ftr-412	122	2	1999	1999	NUM
ftr-412	122	3	)	)	PUNCT
ftr-412	122	4	,	,	PUNCT
ftr-412	122	5	http//www.imf.org	http//www.imf.org	ADJ
ftr-412	122	6	/	/	SYM
ftr-412	122	7	external	external	ADJ
ftr-412	122	8	/	/	SYM
ftr-412	122	9	pubs	pub	NOUN
ftr-412	122	10	/	/	SYM
ftr-412	122	11	ft	ft	NOUN
ftr-412	122	12	/	/	SYM
ftr-412	122	13	issues	issue	NOUN
ftr-412	122	14	/	/	SYM
ftr-412	122	15	issues16	issues16	NOUN
ftr-412	122	16	/	/	SYM
ftr-412	122	17	index.htm	index.htm	NOUN
ftr-412	122	18	(	(	PUNCT
ftr-412	122	19	last	last	ADJ
ftr-412	122	20	visited	visit	VERB
ftr-412	122	21	oct	oct	PROPN
ftr-412	122	22	.	.	PROPN
ftr-412	122	23	5	5	NUM
ftr-412	122	24	,	,	PUNCT
ftr-412	122	25	2006	2006	NUM
ftr-412	122	26	)	)	PUNCT
ftr-412	122	27	.	.	PUNCT
ftr-412	123	1	singapore	singapore	PROPN
ftr-412	123	2	statutes	statute	NOUN
ftr-412	123	3	online	online	ADV
ftr-412	123	4	,	,	PUNCT
ftr-412	123	5	goods	good	NOUN
ftr-412	123	6	&	&	CCONJ
ftr-412	123	7	services	services	PROPN
ftr-412	123	8	tax	tax	PROPN
ftr-412	123	9	act	act	PROPN
ftr-412	123	10	,	,	PUNCT
ftr-412	123	11	cap	cap	NOUN
ftr-412	123	12	.	.	PUNCT
ftr-412	124	1	117a	117a	PROPN
ftr-412	124	2	,	,	PUNCT
ftr-412	124	3	§	§	PROPN
ftr-412	124	4	§	§	PROPN
ftr-412	124	5	21	21	NUM
ftr-412	124	6	,	,	PUNCT
ftr-412	124	7	22	22	NUM
ftr-412	124	8	,	,	PUNCT
ftr-412	124	9	28	28	NUM
ftr-412	124	10	&	&	CCONJ
ftr-412	124	11	fourth	fourth	PROPN
ftr-412	124	12	sched	sche	VERB
ftr-412	124	13	.	.	PUNCT
ftr-412	125	1	(	(	PUNCT
ftr-412	125	2	1993	1993	NUM
ftr-412	125	3	)	)	PUNCT
ftr-412	125	4	http://statutes.agc.gov.sg/	http://statutes.agc.gov.sg/	X
ftr-412	125	5	(	(	PUNCT
ftr-412	125	6	last	last	ADV
ftr-412	125	7	visited	visit	VERB
ftr-412	125	8	oct	oct	PROPN
ftr-412	125	9	.	.	PROPN
ftr-412	125	10	5	5	NUM
ftr-412	125	11	.	.	NUM
ftr-412	125	12	2006	2006	NUM
ftr-412	125	13	)	)	PUNCT
ftr-412	125	14	(	(	PUNCT
ftr-412	125	15	from	from	ADP
ftr-412	125	16	the	the	DET
ftr-412	125	17	main	main	ADJ
ftr-412	125	18	page	page	NOUN
ftr-412	125	19	enter	enter	VERB
ftr-412	125	20	117a	117a	PROPN
ftr-412	125	21	into	into	ADP
ftr-412	125	22	cap	cap	NOUN
ftr-412	125	23	.	.	PUNCT
ftr-412	126	1	no	no	INTJ
ftr-412	126	2	.	.	PUNCT
ftr-412	126	3	field	field	NOUN
ftr-412	126	4	and	and	CCONJ
ftr-412	126	5	select	select	ADJ
ftr-412	126	6	goods	good	NOUN
ftr-412	126	7	and	and	CCONJ
ftr-412	126	8	services	service	NOUN
ftr-412	126	9	tax	tax	PROPN
ftr-412	126	10	act	act	PROPN
ftr-412	126	11	)	)	PUNCT
ftr-412	126	12	.	.	PUNCT
ftr-412	127	1	singapore	singapore	PROPN
ftr-412	127	2	’s	’s	PART
ftr-412	127	3	stated	state	VERB
ftr-412	127	4	intention	intention	NOUN
ftr-412	127	5	to	to	PART
ftr-412	127	6	follow	follow	VERB
ftr-412	127	7	new	new	PROPN
ftr-412	127	8	zealand	zealand	PROPN
ftr-412	127	9	was	be	AUX
ftr-412	127	10	set	set	VERB
ftr-412	127	11	out	out	ADP
ftr-412	127	12	in	in	ADP
ftr-412	127	13	a	a	DET
ftr-412	127	14	white	white	ADJ
ftr-412	127	15	paper	paper	NOUN
ftr-412	127	16	issued	issue	VERB
ftr-412	127	17	at	at	ADP
ftr-412	127	18	the	the	DET
ftr-412	127	19	inception	inception	NOUN
ftr-412	127	20	of	of	ADP
ftr-412	127	21	the	the	DET
ftr-412	127	22	singapore	singapore	PROPN
ftr-412	127	23	vat	vat	NOUN
ftr-412	127	24	:	:	PUNCT
ftr-412	127	25	beyond	beyond	ADP
ftr-412	127	26	exempting	exempt	VERB
ftr-412	127	27	companies	company	NOUN
ftr-412	127	28	with	with	ADP
ftr-412	127	29	turnovers	turnover	NOUN
ftr-412	127	30	below	below	ADP
ftr-412	127	31	$	$	SYM
ftr-412	127	32	1	1	NUM
ftr-412	127	33	m	m	NOUN
ftr-412	127	34	,	,	PUNCT
ftr-412	127	35	we	we	PRON
ftr-412	127	36	do	do	AUX
ftr-412	127	37	not	not	PART
ftr-412	127	38	intend	intend	VERB
ftr-412	127	39	to	to	PART
ftr-412	127	40	further	far	ADV
ftr-412	127	41	exempt	exempt	VERB
ftr-412	127	42	specific	specific	ADJ
ftr-412	127	43	goods	good	NOUN
ftr-412	127	44	or	or	CCONJ
ftr-412	127	45	services	service	NOUN
ftr-412	127	46	.	.	PUNCT
ftr-412	128	1	goods	good	NOUN
ftr-412	128	2	and	and	CCONJ
ftr-412	128	3	services	service	NOUN
ftr-412	128	4	tax	tax	NOUN
ftr-412	128	5	can	can	AUX
ftr-412	128	6	then	then	ADV
ftr-412	128	7	be	be	AUX
ftr-412	128	8	applied	apply	VERB
ftr-412	128	9	across	across	ADP
ftr-412	128	10	-	-	PUNCT
ftr-412	128	11	the	the	DET
ftr-412	128	12	-	-	PUNCT
ftr-412	128	13	board	board	NOUN
ftr-412	128	14	.	.	PUNCT
ftr-412	129	1	this	this	DET
ftr-412	129	2	way	way	NOUN
ftr-412	129	3	we	we	PRON
ftr-412	129	4	avoid	avoid	VERB
ftr-412	129	5	the	the	DET
ftr-412	129	6	problems	problem	NOUN
ftr-412	129	7	faced	face	VERB
ftr-412	129	8	by	by	ADP
ftr-412	129	9	other	other	ADJ
ftr-412	129	10	countries	country	NOUN
ftr-412	129	11	.	.	PUNCT
ftr-412	129	12	.	.	PUNCT
ftr-412	129	13	.	.	PUNCT
ftr-412	130	1	.	.	PUNCT
ftr-412	131	1	instead	instead	ADV
ftr-412	131	2	of	of	ADP
ftr-412	131	3	exempting	exempt	VERB
ftr-412	131	4	essentials	essential	NOUN
ftr-412	131	5	,	,	PUNCT
ftr-412	131	6	new	new	PROPN
ftr-412	131	7	zealand	zealand	PROPN
ftr-412	131	8	took	take	VERB
ftr-412	131	9	the	the	DET
ftr-412	131	10	opposite	opposite	ADJ
ftr-412	131	11	route	route	NOUN
ftr-412	131	12	.	.	PUNCT
ftr-412	132	1	after	after	ADP
ftr-412	132	2	examining	examine	VERB
ftr-412	132	3	the	the	DET
ftr-412	132	4	experiences	experience	NOUN
ftr-412	132	5	of	of	ADP
ftr-412	132	6	countries	country	NOUN
ftr-412	132	7	with	with	ADP
ftr-412	132	8	complex	complex	ADJ
ftr-412	132	9	goods	good	NOUN
ftr-412	132	10	and	and	CCONJ
ftr-412	132	11	services	service	NOUN
ftr-412	132	12	tax	tax	NOUN
ftr-412	132	13	schemes	scheme	NOUN
ftr-412	132	14	,	,	PUNCT
ftr-412	132	15	new	new	PROPN
ftr-412	132	16	zealand	zealand	PROPN
ftr-412	132	17	decided	decide	VERB
ftr-412	132	18	to	to	PART
ftr-412	132	19	hardly	hardly	ADV
ftr-412	132	20	exempt	exempt	VERB
ftr-412	132	21	any	any	DET
ftr-412	132	22	items	item	NOUN
ftr-412	132	23	from	from	ADP
ftr-412	132	24	its	its	PRON
ftr-412	132	25	goods	good	NOUN
ftr-412	132	26	and	and	CCONJ
ftr-412	132	27	services	service	NOUN
ftr-412	132	28	tax	tax	NOUN
ftr-412	132	29	.	.	PUNCT
ftr-412	133	1	instead	instead	ADV
ftr-412	133	2	it	it	PRON
ftr-412	133	3	offset	offset	VERB
ftr-412	133	4	the	the	DET
ftr-412	133	5	goods	good	NOUN
ftr-412	133	6	and	and	CCONJ
ftr-412	133	7	services	service	NOUN
ftr-412	133	8	tax	tax	NOUN
ftr-412	133	9	’s	’s	PART
ftr-412	133	10	impact	impact	NOUN
ftr-412	133	11	by	by	ADP
ftr-412	133	12	reducing	reduce	VERB
ftr-412	133	13	other	other	ADJ
ftr-412	133	14	taxes	taxis	NOUN
ftr-412	133	15	and	and	CCONJ
ftr-412	133	16	giving	give	VERB
ftr-412	133	17	direct	direct	ADJ
ftr-412	133	18	rebates	rebate	NOUN
ftr-412	133	19	to	to	ADP
ftr-412	133	20	citizens	citizen	NOUN
ftr-412	133	21	through	through	ADP
ftr-412	133	22	their	their	PRON
ftr-412	133	23	comprehensive	comprehensive	ADJ
ftr-412	133	24	welfare	welfare	NOUN
ftr-412	133	25	system	system	NOUN
ftr-412	133	26	.	.	PUNCT
ftr-412	134	1	seek	seek	VERB
ftr-412	134	2	progressivity	progressivity	NOUN
ftr-412	134	3	at	at	ADP
ftr-412	134	4	the	the	DET
ftr-412	134	5	expense	expense	NOUN
ftr-412	134	6	of	of	ADP
ftr-412	134	7	both	both	PRON
ftr-412	134	8	base	base	NOUN
ftr-412	134	9	and	and	CCONJ
ftr-412	134	10	rate	rate	NOUN
ftr-412	134	11	considerations.5	considerations.5	PROPN
ftr-412	134	12	656	656	NUM
ftr-412	134	13	florida	florida	PROPN
ftr-412	134	14	tax	tax	NOUN
ftr-412	134	15	review	review	NOUN
ftr-412	134	16	vol	vol	NOUN
ftr-412	134	17	.	.	PUNCT
ftr-412	135	1	7:10	7:10	NUM
ftr-412	135	2	fiji	fiji	NOUN
ftr-412	135	3	also	also	ADV
ftr-412	135	4	listened	listen	VERB
ftr-412	135	5	to	to	ADP
ftr-412	135	6	the	the	DET
ftr-412	135	7	economic	economic	ADJ
ftr-412	135	8	advice	advice	NOUN
ftr-412	135	9	of	of	ADP
ftr-412	135	10	the	the	DET
ftr-412	135	11	imf	imf	PROPN
ftr-412	135	12	when	when	SCONJ
ftr-412	135	13	it	it	PRON
ftr-412	135	14	introduced	introduce	VERB
ftr-412	135	15	a	a	DET
ftr-412	135	16	vat	vat	NOUN
ftr-412	135	17	in	in	ADP
ftr-412	135	18	1992	1992	NUM
ftr-412	135	19	.	.	PUNCT
ftr-412	136	1	once	once	ADV
ftr-412	136	2	again	again	ADV
ftr-412	136	3	the	the	DET
ftr-412	136	4	new	new	PROPN
ftr-412	136	5	zealand	zealand	PROPN
ftr-412	136	6	vat	vat	NOUN
ftr-412	136	7	was	be	AUX
ftr-412	136	8	consulted	consult	VERB
ftr-412	136	9	,	,	PUNCT
ftr-412	136	10	but	but	CCONJ
ftr-412	136	11	when	when	SCONJ
ftr-412	136	12	the	the	DET
ftr-412	136	13	base	base	NOUN
ftr-412	136	14	was	be	AUX
ftr-412	136	15	considered	consider	VERB
ftr-412	136	16	fiji	fiji	ADJ
ftr-412	136	17	political	political	ADJ
ftr-412	136	18	realties	realty	NOUN
ftr-412	136	19	resisted	resist	VERB
ftr-412	136	20	the	the	DET
ftr-412	136	21	economists	economist	NOUN
ftr-412	136	22	.	.	PUNCT
ftr-412	137	1	in	in	ADP
ftr-412	137	2	fiji	fiji	PROPN
ftr-412	137	3	,	,	PUNCT
ftr-412	137	4	zero	zero	NUM
ftr-412	137	5	-	-	PUNCT
ftr-412	137	6	rated	rate	VERB
ftr-412	137	7	supplies	supply	NOUN
ftr-412	137	8	include	include	VERB
ftr-412	137	9	the	the	DET
ftr-412	137	10	supply	supply	NOUN
ftr-412	137	11	of	of	ADP
ftr-412	137	12	sugar	sugar	NOUN
ftr-412	137	13	cane	cane	NOUN
ftr-412	137	14	,	,	PUNCT
ftr-412	137	15	prescription	prescription	NOUN
ftr-412	137	16	medicines	medicine	NOUN
ftr-412	137	17	,	,	PUNCT
ftr-412	137	18	drugs	drug	NOUN
ftr-412	137	19	,	,	PUNCT
ftr-412	137	20	and	and	CCONJ
ftr-412	137	21	fertilizers	fertilizer	NOUN
ftr-412	137	22	for	for	ADP
ftr-412	137	23	planting	planting	NOUN
ftr-412	137	24	sugar	sugar	NOUN
ftr-412	137	25	cane	cane	NOUN
ftr-412	137	26	.	.	PUNCT
ftr-412	138	1	in	in	ADP
ftr-412	138	2	addition	addition	NOUN
ftr-412	138	3	,	,	PUNCT
ftr-412	138	4	for	for	ADP
ftr-412	138	5	the	the	DET
ftr-412	138	6	2000	2000	NUM
ftr-412	138	7	tax	tax	NOUN
ftr-412	138	8	year	year	NOUN
ftr-412	138	9	all	all	DET
ftr-412	138	10	“	"	PUNCT
ftr-412	138	11	essential	essential	ADJ
ftr-412	138	12	food	food	NOUN
ftr-412	138	13	items	item	NOUN
ftr-412	138	14	”	"	PUNCT
ftr-412	138	15	defined	define	VERB
ftr-412	138	16	to	to	PART
ftr-412	138	17	be	be	AUX
ftr-412	138	18	“	"	PUNCT
ftr-412	138	19	tinned	tin	VERB
ftr-412	138	20	fish	fish	NOUN
ftr-412	138	21	,	,	PUNCT
ftr-412	138	22	flour	flour	NOUN
ftr-412	138	23	and	and	CCONJ
ftr-412	138	24	sharps	sharps	NOUN
ftr-412	138	25	,	,	PUNCT
ftr-412	138	26	powdered	powdered	ADJ
ftr-412	138	27	milk	milk	NOUN
ftr-412	138	28	,	,	PUNCT
ftr-412	138	29	edible	edible	ADJ
ftr-412	138	30	oil	oil	NOUN
ftr-412	138	31	,	,	PUNCT
ftr-412	138	32	rice	rice	NOUN
ftr-412	138	33	and	and	CCONJ
ftr-412	138	34	tea	tea	NOUN
ftr-412	138	35	”	"	PUNCT
ftr-412	138	36	were	be	AUX
ftr-412	138	37	zerorated	zerorate	VERB
ftr-412	138	38	.	.	PUNCT
ftr-412	139	1	exemptions	exemption	NOUN
ftr-412	139	2	include	include	VERB
ftr-412	139	3	“	"	PUNCT
ftr-412	139	4	the	the	DET
ftr-412	139	5	supply	supply	NOUN
ftr-412	139	6	and	and	CCONJ
ftr-412	139	7	provision	provision	NOUN
ftr-412	139	8	of	of	ADP
ftr-412	139	9	the	the	DET
ftr-412	139	10	right	right	NOUN
ftr-412	139	11	to	to	PART
ftr-412	139	12	partake	partake	VERB
ftr-412	139	13	in	in	ADP
ftr-412	139	14	any	any	DET
ftr-412	139	15	gambling	gambling	NOUN
ftr-412	139	16	”	"	PUNCT
ftr-412	139	17	and	and	CCONJ
ftr-412	139	18	“	"	PUNCT
ftr-412	139	19	the	the	DET
ftr-412	139	20	supply	supply	NOUN
ftr-412	139	21	of	of	ADP
ftr-412	139	22	education	education	NOUN
ftr-412	139	23	by	by	ADP
ftr-412	139	24	an	an	DET
ftr-412	139	25	educational	educational	ADJ
ftr-412	139	26	institution	institution	NOUN
ftr-412	139	27	.	.	PUNCT
ftr-412	139	28	”	"	PUNCT
ftr-412	140	1	the	the	DET
ftr-412	140	2	government	government	NOUN
ftr-412	140	3	sector	sector	NOUN
ftr-412	140	4	is	be	AUX
ftr-412	140	5	not	not	PART
ftr-412	140	6	included	include	VERB
ftr-412	140	7	in	in	ADP
ftr-412	140	8	the	the	DET
ftr-412	140	9	vat	vat	NOUN
ftr-412	140	10	,	,	PUNCT
ftr-412	140	11	and	and	CCONJ
ftr-412	140	12	no	no	DET
ftr-412	140	13	effort	effort	NOUN
ftr-412	140	14	is	be	AUX
ftr-412	140	15	made	make	VERB
ftr-412	140	16	to	to	PART
ftr-412	140	17	tax	tax	VERB
ftr-412	140	18	financial	financial	ADJ
ftr-412	140	19	intermediation	intermediation	NOUN
ftr-412	140	20	services	service	NOUN
ftr-412	140	21	.	.	PUNCT
ftr-412	141	1	value	value	NOUN
ftr-412	141	2	added	add	VERB
ftr-412	141	3	tax	tax	NOUN
ftr-412	141	4	decree	decree	NOUN
ftr-412	141	5	1991	1991	NUM
ftr-412	141	6	(	(	PUNCT
ftr-412	141	7	revised	revise	VERB
ftr-412	141	8	to	to	ADP
ftr-412	141	9	30	30	NUM
ftr-412	141	10	april	april	PROPN
ftr-412	141	11	2003	2003	NUM
ftr-412	141	12	)	)	PUNCT
ftr-412	141	13	first	first	ADV
ftr-412	141	14	sched	sche	VERB
ftr-412	141	15	.	.	PUNCT
ftr-412	142	1	§	§	PROPN
ftr-412	142	2	§	§	PROPN
ftr-412	142	3	5	5	NUM
ftr-412	142	4	&	&	CCONJ
ftr-412	142	5	8	8	NUM
ftr-412	142	6	;	;	PUNCT
ftr-412	142	7	second	second	ADV
ftr-412	142	8	sched	sche	VERB
ftr-412	142	9	.	.	PUNCT
ftr-412	143	1	§	§	PROPN
ftr-412	143	2	§	§	PROPN
ftr-412	143	3	16	16	NUM
ftr-412	143	4	,	,	PUNCT
ftr-412	143	5	17	17	NUM
ftr-412	143	6	&	&	CCONJ
ftr-412	143	7	22	22	NUM
ftr-412	143	8	(	(	PUNCT
ftr-412	143	9	fiji	fiji	PROPN
ftr-412	143	10	)	)	PUNCT
ftr-412	143	11	.	.	PUNCT
ftr-412	144	1	6	6	X
ftr-412	144	2	.	.	X
ftr-412	144	3	richard	richard	PROPN
ftr-412	144	4	bird	bird	PROPN
ftr-412	144	5	&	&	CCONJ
ftr-412	144	6	piereer	piereer	PROPN
ftr-412	144	7	-	-	PUNCT
ftr-412	144	8	pascal	pascal	PROPN
ftr-412	144	9	gendron	gendron	NOUN
ftr-412	144	10	,	,	PUNCT
ftr-412	144	11	vat	vat	NOUN
ftr-412	144	12	revisited	revisit	VERB
ftr-412	144	13	:	:	PUNCT
ftr-412	144	14	a	a	DET
ftr-412	144	15	new	new	ADJ
ftr-412	144	16	look	look	NOUN
ftr-412	144	17	at	at	ADP
ftr-412	144	18	the	the	DET
ftr-412	144	19	value	value	NOUN
ftr-412	144	20	added	add	VERB
ftr-412	144	21	tax	tax	NOUN
ftr-412	144	22	in	in	ADP
ftr-412	144	23	deveoping	deveope	VERB
ftr-412	144	24	and	and	CCONJ
ftr-412	144	25	transitional	transitional	ADJ
ftr-412	144	26	countries	country	NOUN
ftr-412	144	27	20	20	NUM
ftr-412	144	28	n.37	n.37	PROPN
ftr-412	144	29	&	&	CCONJ
ftr-412	144	30	45	45	NUM
ftr-412	144	31	-	-	SYM
ftr-412	144	32	46	46	NUM
ftr-412	144	33	n.78	n.78	NOUN
ftr-412	144	34	(	(	PUNCT
ftr-412	144	35	2005	2005	NUM
ftr-412	144	36	)	)	PUNCT
ftr-412	144	37	at	at	ADP
ftr-412	144	38	http://www.fiscalreform.net/research/pdfs/vatr%20final%20report%20181005	http://www.fiscalreform.net/research/pdfs/vatr%20final%20report%20181005	PROPN
ftr-412	144	39	.	.	PUNCT
ftr-412	145	1	pdf	pdf	NOUN
ftr-412	145	2	(	(	PUNCT
ftr-412	145	3	indicating	indicate	VERB
ftr-412	145	4	that	that	SCONJ
ftr-412	145	5	concern	concern	NOUN
ftr-412	145	6	with	with	ADP
ftr-412	145	7	“	"	PUNCT
ftr-412	145	8	distributional	distributional	ADJ
ftr-412	145	9	issues	issue	NOUN
ftr-412	145	10	”	"	PUNCT
ftr-412	145	11	lead	lead	NOUN
ftr-412	145	12	to	to	ADP
ftr-412	145	13	“	"	PUNCT
ftr-412	145	14	political	political	ADJ
ftr-412	145	15	unrest	unrest	NOUN
ftr-412	145	16	”	"	PUNCT
ftr-412	145	17	in	in	ADP
ftr-412	145	18	mexico	mexico	PROPN
ftr-412	145	19	,	,	PUNCT
ftr-412	145	20	colombia	colombia	PROPN
ftr-412	145	21	,	,	PUNCT
ftr-412	145	22	the	the	DET
ftr-412	145	23	philippines	philippine	NOUN
ftr-412	145	24	,	,	PUNCT
ftr-412	145	25	guatemala	guatemala	PROPN
ftr-412	145	26	–	–	PUNCT
ftr-412	145	27	where	where	SCONJ
ftr-412	145	28	opposition	opposition	NOUN
ftr-412	145	29	was	be	AUX
ftr-412	145	30	characterized	characterize	VERB
ftr-412	145	31	by	by	ADP
ftr-412	145	32	the	the	DET
ftr-412	145	33	political	political	ADJ
ftr-412	145	34	slogan	slogan	NOUN
ftr-412	145	35	“	"	PUNCT
ftr-412	145	36	el	el	PROPN
ftr-412	145	37	iva	iva	PROPN
ftr-412	145	38	no	no	DET
ftr-412	145	39	va	va	NOUN
ftr-412	145	40	”	"	PUNCT
ftr-412	145	41	(	(	PUNCT
ftr-412	145	42	no	no	ADV
ftr-412	145	43	to	to	PART
ftr-412	145	44	vat	vat	VERB
ftr-412	145	45	)	)	PUNCT
ftr-412	145	46	–	–	PUNCT
ftr-412	145	47	and	and	CCONJ
ftr-412	145	48	canada	canada	PROPN
ftr-412	145	49	–	–	PUNCT
ftr-412	145	50	where	where	SCONJ
ftr-412	145	51	it	it	PRON
ftr-412	145	52	was	be	AUX
ftr-412	145	53	responsible	responsible	ADJ
ftr-412	145	54	for	for	ADP
ftr-412	145	55	the	the	DET
ftr-412	145	56	defeat	defeat	NOUN
ftr-412	145	57	of	of	ADP
ftr-412	145	58	the	the	DET
ftr-412	145	59	canadian	canadian	ADJ
ftr-412	145	60	government	government	NOUN
ftr-412	145	61	that	that	PRON
ftr-412	145	62	proposed	propose	VERB
ftr-412	145	63	it	it	PRON
ftr-412	145	64	)	)	PUNCT
ftr-412	145	65	.	.	PUNCT
ftr-412	146	1	7	7	X
ftr-412	146	2	.	.	X
ftr-412	146	3	landry	landry	PROPN
ftr-412	146	4	,	,	PUNCT
ftr-412	146	5	supra	supra	PROPN
ftr-412	146	6	note	note	NOUN
ftr-412	146	7	2	2	NUM
ftr-412	146	8	,	,	PUNCT
ftr-412	146	9	at	at	ADP
ftr-412	146	10	906	906	NUM
ftr-412	146	11	“	"	PUNCT
ftr-412	146	12	the	the	DET
ftr-412	146	13	overall	overall	ADJ
ftr-412	146	14	rankings	ranking	NOUN
ftr-412	146	15	show	show	VERB
ftr-412	146	16	that	that	SCONJ
ftr-412	146	17	most	most	ADJ
ftr-412	146	18	state	state	NOUN
ftr-412	146	19	tax	tax	NOUN
ftr-412	146	20	systems	system	NOUN
ftr-412	146	21	are	be	AUX
ftr-412	146	22	regressive	regressive	ADJ
ftr-412	146	23	.	.	PUNCT
ftr-412	147	1	thirty	thirty	NUM
ftr-412	147	2	states	state	NOUN
ftr-412	147	3	’	'	PUNCT
ftr-412	147	4	tax	tax	NOUN
ftr-412	147	5	systems	system	NOUN
ftr-412	147	6	are	be	AUX
ftr-412	147	7	regressive	regressive	ADJ
ftr-412	147	8	;	;	PUNCT
ftr-412	147	9	21	21	NUM
ftr-412	147	10	are	be	AUX
ftr-412	147	11	progressive	progressive	ADJ
ftr-412	147	12	.	.	PUNCT
ftr-412	147	13	.	.	PUNCT
ftr-412	147	14	.	.	PUNCT
ftr-412	148	1	.	.	PUNCT
ftr-412	149	1	sales	sale	NOUN
ftr-412	149	2	and	and	CCONJ
ftr-412	149	3	excise	excise	NOUN
ftr-412	149	4	taxes	taxis	NOUN
ftr-412	149	5	generally	generally	ADV
ftr-412	149	6	are	be	AUX
ftr-412	149	7	regressive	regressive	ADJ
ftr-412	149	8	among	among	ADP
ftr-412	149	9	the	the	DET
ftr-412	149	10	states	state	NOUN
ftr-412	149	11	and	and	CCONJ
ftr-412	149	12	add	add	VERB
ftr-412	149	13	to	to	ADP
ftr-412	149	14	the	the	DET
ftr-412	149	15	regressive	regressive	ADJ
ftr-412	149	16	nature	nature	NOUN
ftr-412	149	17	of	of	ADP
ftr-412	149	18	a	a	DET
ftr-412	149	19	state	state	NOUN
ftr-412	149	20	tax	tax	NOUN
ftr-412	149	21	system	system	NOUN
ftr-412	149	22	.	.	PUNCT
ftr-412	149	23	”	"	PUNCT
ftr-412	150	1	in	in	ADP
ftr-412	150	2	fact	fact	NOUN
ftr-412	150	3	,	,	PUNCT
ftr-412	150	4	landry	landry	PROPN
ftr-412	150	5	’s	’s	PART
ftr-412	150	6	tables	table	NOUN
ftr-412	150	7	indicate	indicate	VERB
ftr-412	150	8	that	that	SCONJ
ftr-412	150	9	in	in	ADP
ftr-412	150	10	2000	2000	NUM
ftr-412	150	11	the	the	DET
ftr-412	150	12	rst	rst	PROPN
ftr-412	150	13	was	be	AUX
ftr-412	150	14	significantly	significantly	ADV
ftr-412	150	15	regressive	regressive	ADJ
ftr-412	150	16	in	in	ADP
ftr-412	150	17	each	each	DET
ftr-412	150	18	state	state	NOUN
ftr-412	151	1	[	[	X
ftr-412	151	2	comparing	compare	VERB
ftr-412	151	3	the	the	DET
ftr-412	151	4	sales	sale	NOUN
ftr-412	151	5	tax	tax	NOUN
ftr-412	151	6	burden	burden	NOUN
ftr-412	151	7	of	of	ADP
ftr-412	151	8	his	his	PRON
ftr-412	151	9	hypothetical	hypothetical	ADJ
ftr-412	151	10	poor	poor	ADJ
ftr-412	151	11	person	person	NOUN
ftr-412	151	12	as	as	ADP
ftr-412	151	13	a	a	DET
ftr-412	151	14	percent	percent	NOUN
ftr-412	151	15	of	of	ADP
ftr-412	151	16	income	income	NOUN
ftr-412	151	17	in	in	ADP
ftr-412	151	18	table	table	NOUN
ftr-412	151	19	7	7	NUM
ftr-412	151	20	with	with	ADP
ftr-412	151	21	the	the	DET
ftr-412	151	22	state	state	NOUN
ftr-412	151	23	tax	tax	NOUN
ftr-412	151	24	burden	burden	NOUN
ftr-412	151	25	of	of	ADP
ftr-412	151	26	his	his	PRON
ftr-412	151	27	hypothetical	hypothetical	ADJ
ftr-412	151	28	rich	rich	ADJ
ftr-412	151	29	as	as	ADP
ftr-412	151	30	a	a	DET
ftr-412	151	31	percent	percent	NOUN
ftr-412	151	32	of	of	ADP
ftr-412	151	33	income	income	NOUN
ftr-412	151	34	in	in	ADP
ftr-412	151	35	table	table	NOUN
ftr-412	151	36	8	8	NUM
ftr-412	151	37	]	]	PUNCT
ftr-412	151	38	.	.	PUNCT
ftr-412	152	1	the	the	DET
ftr-412	152	2	states	state	NOUN
ftr-412	152	3	with	with	ADP
ftr-412	152	4	the	the	DET
ftr-412	152	5	most	most	ADV
ftr-412	152	6	regressive	regressive	ADJ
ftr-412	152	7	rsts	rst	NOUN
ftr-412	152	8	are	be	AUX
ftr-412	152	9	west	west	PROPN
ftr-412	152	10	virginia	virginia	PROPN
ftr-412	152	11	,	,	PUNCT
ftr-412	152	12	mississippi	mississippi	PROPN
ftr-412	152	13	,	,	PUNCT
ftr-412	152	14	tennessee	tennessee	PROPN
ftr-412	152	15	,	,	PUNCT
ftr-412	152	16	idaho	idaho	PROPN
ftr-412	152	17	,	,	PUNCT
ftr-412	152	18	south	south	PROPN
ftr-412	152	19	carolina	carolina	PROPN
ftr-412	152	20	,	,	PUNCT
ftr-412	152	21	north	north	PROPN
ftr-412	152	22	carolina	carolina	PROPN
ftr-412	152	23	,	,	PUNCT
ftr-412	152	24	new	new	PROPN
ftr-412	152	25	mexico	mexico	PROPN
ftr-412	152	26	,	,	PUNCT
ftr-412	152	27	kansas	kansas	PROPN
ftr-412	152	28	,	,	PUNCT
ftr-412	152	29	utah	utah	PROPN
ftr-412	152	30	,	,	PUNCT
ftr-412	152	31	and	and	CCONJ
ftr-412	152	32	arkansas	arkansas	PROPN
ftr-412	152	33	.	.	PUNCT
ftr-412	153	1	louisiana	louisiana	PROPN
ftr-412	153	2	has	have	VERB
ftr-412	153	3	the	the	DET
ftr-412	153	4	least	least	ADJ
ftr-412	153	5	regressive	regressive	ADJ
ftr-412	153	6	rst	rst	NOUN
ftr-412	153	7	.	.	PUNCT
ftr-412	154	1	landry	landry	PROPN
ftr-412	154	2	indicates	indicate	VERB
ftr-412	154	3	that	that	SCONJ
ftr-412	154	4	the	the	DET
ftr-412	154	5	louisiana	louisiana	PROPN
ftr-412	154	6	rst	rst	PROPN
ftr-412	154	7	is	be	AUX
ftr-412	154	8	16	16	NUM
ftr-412	154	9	%	%	NOUN
ftr-412	154	10	more	more	ADV
ftr-412	154	11	burdensome	burdensome	ADJ
ftr-412	154	12	on	on	ADP
ftr-412	154	13	the	the	DET
ftr-412	154	14	poor	poor	ADJ
ftr-412	154	15	than	than	SCONJ
ftr-412	154	16	it	it	PRON
ftr-412	154	17	is	be	AUX
ftr-412	154	18	on	on	ADP
ftr-412	154	19	the	the	DET
ftr-412	154	20	rich	rich	ADJ
ftr-412	154	21	(	(	PUNCT
ftr-412	154	22	considering	consider	VERB
ftr-412	154	23	the	the	DET
ftr-412	154	24	rst	rst	PROPN
ftr-412	154	25	as	as	ADP
ftr-412	154	26	a	a	DET
ftr-412	154	27	percentage	percentage	NOUN
ftr-412	154	28	of	of	ADP
ftr-412	154	29	income	income	NOUN
ftr-412	154	30	)	)	PUNCT
ftr-412	154	31	.	.	PUNCT
ftr-412	155	1	west	west	PROPN
ftr-412	155	2	virginia	virginia	PROPN
ftr-412	155	3	,	,	PUNCT
ftr-412	155	4	which	which	PRON
ftr-412	155	5	has	have	VERB
ftr-412	155	6	the	the	DET
ftr-412	155	7	most	most	ADV
ftr-412	155	8	regressive	regressive	ADJ
ftr-412	155	9	rst	rst	NOUN
ftr-412	155	10	in	in	ADP
ftr-412	155	11	the	the	DET
ftr-412	155	12	united	united	PROPN
ftr-412	155	13	states	states	PROPN
ftr-412	155	14	,	,	PUNCT
ftr-412	155	15	is	be	AUX
ftr-412	155	16	ten	ten	NUM
ftr-412	155	17	times	time	NOUN
ftr-412	155	18	as	as	ADV
ftr-412	155	19	regressive	regressive	ADJ
ftr-412	155	20	as	as	ADP
ftr-412	155	21	louisiana	louisiana	PROPN
ftr-412	155	22	.	.	PUNCT
ftr-412	156	1	west	west	PROPN
ftr-412	156	2	virginia	virginia	PROPN
ftr-412	156	3	’s	’s	PART
ftr-412	156	4	rst	rst	PROPN
ftr-412	156	5	is	be	AUX
ftr-412	156	6	172	172	NUM
ftr-412	156	7	%	%	NOUN
ftr-412	156	8	more	more	ADV
ftr-412	156	9	burdensome	burdensome	ADJ
ftr-412	156	10	on	on	ADP
ftr-412	156	11	the	the	DET
ftr-412	156	12	poor	poor	ADJ
ftr-412	156	13	than	than	ADP
ftr-412	156	14	on	on	ADP
ftr-412	156	15	the	the	DET
ftr-412	156	16	rich	rich	ADJ
ftr-412	156	17	[	[	X
ftr-412	156	18	arrived	arrive	VERB
ftr-412	156	19	at	at	ADP
ftr-412	156	20	using	use	VERB
ftr-412	156	21	landry	landry	PROPN
ftr-412	156	22	’s	’s	PART
ftr-412	156	23	figures	figure	NOUN
ftr-412	156	24	by	by	ADP
ftr-412	156	25	dividing	divide	VERB
ftr-412	156	26	the	the	DET
ftr-412	156	27	difference	difference	NOUN
ftr-412	156	28	between	between	ADP
ftr-412	156	29	the	the	DET
ftr-412	156	30	rst	rst	NOUN
ftr-412	156	31	burden	burden	NOUN
ftr-412	156	32	on	on	ADP
ftr-412	156	33	the	the	DET
ftr-412	156	34	rich	rich	ADJ
ftr-412	156	35	and	and	CCONJ
ftr-412	156	36	the	the	DET
ftr-412	156	37	poor	poor	ADJ
ftr-412	156	38	in	in	ADP
ftr-412	156	39	each	each	DET
ftr-412	156	40	state	state	NOUN
ftr-412	156	41	by	by	ADP
ftr-412	156	42	the	the	DET
ftr-412	156	43	burden	burden	NOUN
ftr-412	156	44	on	on	ADP
ftr-412	156	45	just	just	ADV
ftr-412	156	46	the	the	DET
ftr-412	156	47	rich	rich	ADJ
ftr-412	156	48	in	in	ADP
ftr-412	156	49	each	each	DET
ftr-412	156	50	state	state	NOUN
ftr-412	156	51	]	]	PUNCT
ftr-412	156	52	)	)	PUNCT
ftr-412	156	53	.	.	PUNCT
ftr-412	157	1	8	8	X
ftr-412	157	2	.	.	X
ftr-412	157	3	bird	bird	PROPN
ftr-412	157	4	&	&	CCONJ
ftr-412	157	5	gendron	gendron	PROPN
ftr-412	157	6	,	,	PUNCT
ftr-412	157	7	supra	supra	PROPN
ftr-412	157	8	note	note	NOUN
ftr-412	157	9	6	6	NUM
ftr-412	157	10	,	,	PUNCT
ftr-412	157	11	at	at	ADP
ftr-412	157	12	94	94	NUM
ftr-412	157	13	(	(	PUNCT
ftr-412	157	14	indicating	indicate	VERB
ftr-412	157	15	that	that	SCONJ
ftr-412	157	16	in	in	ADP
ftr-412	157	17	both	both	DET
ftr-412	157	18	vat	vat	NOUN
ftr-412	157	19	and	and	CCONJ
ftr-412	157	20	rst	rst	VERB
ftr-412	157	21	“	"	PUNCT
ftr-412	157	22	.	.	PUNCT
ftr-412	157	23	.	.	PUNCT
ftr-412	157	24	.	.	PUNCT
ftr-412	158	1	by	by	ADP
ftr-412	158	2	far	far	ADV
ftr-412	158	3	the	the	DET
ftr-412	158	4	most	most	ADV
ftr-412	158	5	common	common	ADJ
ftr-412	158	6	exemption	exemption	NOUN
ftr-412	158	7	for	for	ADP
ftr-412	158	8	equity	equity	NOUN
ftr-412	158	9	reasons	reason	NOUN
ftr-412	158	10	is	be	AUX
ftr-412	158	11	that	that	PRON
ftr-412	158	12	of	of	ADP
ftr-412	158	13	food	food	NOUN
ftr-412	158	14	”	"	PUNCT
ftr-412	158	15	)	)	PUNCT
ftr-412	158	16	;	;	PUNCT
ftr-412	158	17	john	john	PROPN
ftr-412	158	18	f.	f.	PROPN
ftr-412	158	19	due	due	PROPN
ftr-412	158	20	&	&	CCONJ
ftr-412	158	21	john	john	PROPN
ftr-412	158	22	l.	l.	PROPN
ftr-412	158	23	mikesell	mikesell	PROPN
ftr-412	158	24	,	,	PUNCT
ftr-412	158	25	sales	sale	NOUN
ftr-412	158	26	taxation	taxation	NOUN
ftr-412	158	27	:	:	PUNCT
ftr-412	158	28	state	state	NOUN
ftr-412	158	29	and	and	CCONJ
ftr-412	158	30	local	local	ADJ
ftr-412	158	31	structure	structure	NOUN
ftr-412	158	32	and	and	CCONJ
ftr-412	158	33	administration	administration	NOUN
ftr-412	158	34	74	74	NUM
ftr-412	158	35	and	and	CCONJ
ftr-412	158	36	79	79	NUM
ftr-412	158	37	(	(	PUNCT
ftr-412	158	38	2d	2d	NUM
ftr-412	158	39	ed	ed	NOUN
ftr-412	158	40	.	.	PROPN
ftr-412	158	41	1994	1994	NUM
ftr-412	158	42	)	)	PUNCT
ftr-412	158	43	(	(	PUNCT
ftr-412	158	44	noting	note	VERB
ftr-412	158	45	that	that	SCONJ
ftr-412	158	46	the	the	DET
ftr-412	158	47	exemption	exemption	NOUN
ftr-412	158	48	for	for	ADP
ftr-412	158	49	food	food	NOUN
ftr-412	158	50	is	be	AUX
ftr-412	158	51	“	"	PUNCT
ftr-412	158	52	.	.	PUNCT
ftr-412	158	53	.	.	PUNCT
ftr-412	158	54	.	.	PUNCT
ftr-412	159	1	the	the	DET
ftr-412	159	2	most	most	ADV
ftr-412	159	3	expensive	expensive	ADJ
ftr-412	159	4	the	the	DET
ftr-412	159	5	reason	reason	NOUN
ftr-412	159	6	is	be	AUX
ftr-412	159	7	entirely	entirely	ADV
ftr-412	159	8	political	political	ADJ
ftr-412	159	9	.	.	PUNCT
ftr-412	160	1	popular	popular	ADJ
ftr-412	160	2	acceptance	acceptance	NOUN
ftr-412	160	3	of	of	ADP
ftr-412	160	4	a	a	DET
ftr-412	160	5	consumption	consumption	NOUN
ftr-412	160	6	tax	tax	NOUN
ftr-412	160	7	frequently	frequently	ADV
ftr-412	160	8	requires	require	VERB
ftr-412	160	9	that	that	SCONJ
ftr-412	160	10	efforts	effort	NOUN
ftr-412	160	11	be	be	AUX
ftr-412	160	12	made	make	VERB
ftr-412	160	13	to	to	PART
ftr-412	160	14	mitigate	mitigate	VERB
ftr-412	160	15	the	the	DET
ftr-412	160	16	perception	perception	NOUN
ftr-412	160	17	of	of	ADP
ftr-412	160	18	unfairness	unfairness	NOUN
ftr-412	160	19	arising	arise	VERB
ftr-412	160	20	from	from	ADP
ftr-412	160	21	taxing	tax	VERB
ftr-412	160	22	the	the	DET
ftr-412	160	23	poor	poor	ADJ
ftr-412	160	24	when	when	SCONJ
ftr-412	160	25	they	they	PRON
ftr-412	160	26	purchase	purchase	VERB
ftr-412	160	27	necessities	necessity	NOUN
ftr-412	160	28	.	.	PUNCT
ftr-412	161	1	these	these	DET
ftr-412	161	2	mitigation6	mitigation6	NOUN
ftr-412	161	3	efforts	effort	NOUN
ftr-412	161	4	almost	almost	ADV
ftr-412	161	5	always	always	ADV
ftr-412	161	6	fail	fail	VERB
ftr-412	161	7	to	to	PART
ftr-412	161	8	transform	transform	VERB
ftr-412	161	9	the	the	DET
ftr-412	161	10	tax	tax	NOUN
ftr-412	161	11	into	into	ADP
ftr-412	161	12	a	a	DET
ftr-412	161	13	progressive	progressive	ADJ
ftr-412	161	14	levy	levy	NOUN
ftr-412	161	15	.	.	PUNCT
ftr-412	162	1	7	7	NUM
ftr-412	162	2	the	the	DET
ftr-412	162	3	essential	essential	ADJ
ftr-412	162	4	problem	problem	NOUN
ftr-412	162	5	(	(	PUNCT
ftr-412	162	6	under	under	ADP
ftr-412	162	7	the	the	DET
ftr-412	162	8	current	current	ADJ
ftr-412	162	9	system	system	NOUN
ftr-412	162	10	)	)	PUNCT
ftr-412	162	11	is	be	AUX
ftr-412	162	12	that	that	SCONJ
ftr-412	162	13	,	,	PUNCT
ftr-412	162	14	when	when	SCONJ
ftr-412	162	15	tax	tax	NOUN
ftr-412	162	16	relief	relief	NOUN
ftr-412	162	17	is	be	AUX
ftr-412	162	18	granted	grant	VERB
ftr-412	162	19	,	,	PUNCT
ftr-412	162	20	it	it	PRON
ftr-412	162	21	is	be	AUX
ftr-412	162	22	universal	universal	ADJ
ftr-412	162	23	not	not	PART
ftr-412	162	24	surgical	surgical	ADJ
ftr-412	162	25	.	.	PUNCT
ftr-412	163	1	thus	thus	ADV
ftr-412	163	2	,	,	PUNCT
ftr-412	163	3	for	for	ADP
ftr-412	163	4	example	example	NOUN
ftr-412	163	5	,	,	PUNCT
ftr-412	163	6	under	under	ADP
ftr-412	163	7	most	most	ADJ
ftr-412	163	8	consumption	consumption	NOUN
ftr-412	163	9	tax	tax	NOUN
ftr-412	163	10	regimes	regime	NOUN
ftr-412	163	11	rich	rich	ADJ
ftr-412	163	12	and	and	CCONJ
ftr-412	163	13	poor	poor	ADJ
ftr-412	163	14	alike	alike	ADV
ftr-412	163	15	enjoy	enjoy	VERB
ftr-412	163	16	an	an	DET
ftr-412	163	17	exemption	exemption	NOUN
ftr-412	163	18	for	for	ADP
ftr-412	163	19	the	the	DET
ftr-412	163	20	purchase	purchase	NOUN
ftr-412	163	21	of	of	ADP
ftr-412	163	22	food	food	NOUN
ftr-412	163	23	for	for	ADP
ftr-412	163	24	home	home	NOUN
ftr-412	163	25	consumption	consumption	NOUN
ftr-412	163	26	.	.	PUNCT
ftr-412	164	1	similar	similar	ADJ
ftr-412	164	2	exemptions	exemption	NOUN
ftr-412	164	3	broadly	broadly	ADV
ftr-412	164	4	apply	apply	VERB
ftr-412	164	5	to8	to8	NOUN
ftr-412	164	6	2006	2006	NUM
ftr-412	164	7	]	]	PUNCT
ftr-412	164	8	biometrics	biometric	NOUN
ftr-412	164	9	:	:	PUNCT
ftr-412	164	10	solving	solve	VERB
ftr-412	164	11	the	the	DET
ftr-412	164	12	regressivity	regressivity	NOUN
ftr-412	164	13	of	of	ADP
ftr-412	164	14	vats	vat	NOUN
ftr-412	164	15	and	and	CCONJ
ftr-412	164	16	rsts	rst	VERB
ftr-412	164	17	657	657	NUM
ftr-412	164	18	.	.	PUNCT
ftr-412	164	19	.	.	PUNCT
ftr-412	164	20	.	.	PUNCT
ftr-412	165	1	cost[ing	cost[e	VERB
ftr-412	165	2	]	]	PUNCT
ftr-412	165	3	a	a	DET
ftr-412	165	4	state	state	NOUN
ftr-412	165	5	from	from	ADP
ftr-412	165	6	20	20	NUM
ftr-412	165	7	%	%	NOUN
ftr-412	165	8	to	to	PART
ftr-412	165	9	25	25	NUM
ftr-412	165	10	%	%	NOUN
ftr-412	165	11	of	of	ADP
ftr-412	165	12	sales	sale	NOUN
ftr-412	165	13	and	and	CCONJ
ftr-412	165	14	use	use	VERB
ftr-412	165	15	tax	tax	NOUN
ftr-412	165	16	revenue	revenue	NOUN
ftr-412	165	17	.	.	PUNCT
ftr-412	165	18	.	.	PUNCT
ftr-412	165	19	.	.	PUNCT
ftr-412	166	1	[	[	X
ftr-412	166	2	and	and	CCONJ
ftr-412	166	3	]	]	PUNCT
ftr-412	166	4	is	be	AUX
ftr-412	166	5	perhaps	perhaps	ADV
ftr-412	166	6	the	the	DET
ftr-412	166	7	largest	large	ADJ
ftr-412	166	8	mistake	mistake	NOUN
ftr-412	166	9	the	the	DET
ftr-412	166	10	states	state	NOUN
ftr-412	166	11	have	have	AUX
ftr-412	166	12	made	make	VERB
ftr-412	166	13	in	in	ADP
ftr-412	166	14	their	their	PRON
ftr-412	166	15	sales	sale	NOUN
ftr-412	166	16	tax	tax	NOUN
ftr-412	166	17	structures	structure	NOUN
ftr-412	166	18	,	,	PUNCT
ftr-412	166	19	.	.	PUNCT
ftr-412	166	20	.	.	PUNCT
ftr-412	166	21	.	.	PUNCT
ftr-412	167	1	larger	large	ADJ
ftr-412	167	2	volumes	volume	NOUN
ftr-412	167	3	of	of	ADP
ftr-412	167	4	expenditure	expenditure	NOUN
ftr-412	167	5	of	of	ADP
ftr-412	167	6	persons	person	NOUN
ftr-412	167	7	above	above	ADP
ftr-412	167	8	the	the	DET
ftr-412	167	9	lowest	low	ADJ
ftr-412	167	10	income	income	NOUN
ftr-412	167	11	levels	level	NOUN
ftr-412	167	12	are	be	AUX
ftr-412	167	13	freed	free	VERB
ftr-412	167	14	from	from	ADP
ftr-412	167	15	tax	tax	NOUN
ftr-412	167	16	for	for	ADP
ftr-412	167	17	no	no	DET
ftr-412	167	18	justification	justification	NOUN
ftr-412	167	19	whatsoever	whatsoever	ADV
ftr-412	167	20	”	"	PUNCT
ftr-412	167	21	)	)	PUNCT
ftr-412	167	22	.	.	PUNCT
ftr-412	168	1	see	see	VERB
ftr-412	168	2	,	,	PUNCT
ftr-412	168	3	e.g.	e.g.	ADV
ftr-412	168	4	,	,	PUNCT
ftr-412	168	5	value	value	NOUN
ftr-412	168	6	added	add	VERB
ftr-412	168	7	tax	tax	NOUN
ftr-412	168	8	act	act	NOUN
ftr-412	168	9	1994	1994	NUM
ftr-412	168	10	,	,	PUNCT
ftr-412	168	11	sched	sche	VERB
ftr-412	168	12	.	.	PUNCT
ftr-412	168	13	8	8	NUM
ftr-412	168	14	group	group	NOUN
ftr-412	168	15	1	1	NUM
ftr-412	168	16	general	general	ADJ
ftr-412	168	17	item	item	NOUN
ftr-412	168	18	1	1	NUM
ftr-412	168	19	(	(	PUNCT
ftr-412	168	20	u.k	u.k	NOUN
ftr-412	168	21	.	.	PROPN
ftr-412	168	22	)	)	PUNCT
ftr-412	168	23	(	(	PUNCT
ftr-412	168	24	zero	zero	NUM
ftr-412	168	25	-	-	PUNCT
ftr-412	168	26	rating	rating	NOUN
ftr-412	168	27	“	"	PUNCT
ftr-412	168	28	food	food	NOUN
ftr-412	168	29	of	of	ADP
ftr-412	168	30	a	a	DET
ftr-412	168	31	kind	kind	NOUN
ftr-412	168	32	used	use	VERB
ftr-412	168	33	for	for	ADP
ftr-412	168	34	human	human	ADJ
ftr-412	168	35	consumption	consumption	NOUN
ftr-412	168	36	”	"	PUNCT
ftr-412	168	37	)	)	PUNCT
ftr-412	168	38	at	at	ADP
ftr-412	168	39	http://www.opsi.gov.uk/acts/acts1994/ukpga_19940023_en_1.htm	http://www.opsi.gov.uk/acts/acts1994/ukpga_19940023_en_1.htm	PROPN
ftr-412	168	40	;	;	PUNCT
ftr-412	168	41	mass	mass	PROPN
ftr-412	168	42	.	.	PUNCT
ftr-412	169	1	gen	gen	PROPN
ftr-412	169	2	.	.	PROPN
ftr-412	169	3	laws	laws	PROPN
ftr-412	169	4	ch	ch	PROPN
ftr-412	169	5	.	.	PUNCT
ftr-412	169	6	64h	64h	NOUN
ftr-412	169	7	,	,	PUNCT
ftr-412	169	8	§	§	NOUN
ftr-412	169	9	6(h	6(h	NUM
ftr-412	169	10	)	)	PUNCT
ftr-412	169	11	and	and	CCONJ
ftr-412	169	12	mass	mass	PROPN
ftr-412	169	13	.	.	PUNCT
ftr-412	169	14	regs	regs	PROPN
ftr-412	169	15	.	.	PUNCT
ftr-412	170	1	code	code	PROPN
ftr-412	170	2	tit	tit	PROPN
ftr-412	170	3	.	.	PUNCT
ftr-412	171	1	64h.6.5(4	64h.6.5(4	NUM
ftr-412	171	2	)	)	PUNCT
ftr-412	171	3	,	,	PUNCT
ftr-412	171	4	§	§	NOUN
ftr-412	171	5	830	830	NUM
ftr-412	171	6	(	(	PUNCT
ftr-412	171	7	exempting	exempt	VERB
ftr-412	171	8	food	food	NOUN
ftr-412	171	9	products	product	NOUN
ftr-412	171	10	for	for	ADP
ftr-412	171	11	human	human	ADJ
ftr-412	171	12	consumption	consumption	NOUN
ftr-412	171	13	unless	unless	SCONJ
ftr-412	171	14	they	they	PRON
ftr-412	171	15	are	be	AUX
ftr-412	171	16	included	include	VERB
ftr-412	171	17	in	in	ADP
ftr-412	171	18	a	a	DET
ftr-412	171	19	meal	meal	NOUN
ftr-412	171	20	sold	sell	VERB
ftr-412	171	21	by	by	ADP
ftr-412	171	22	a	a	DET
ftr-412	171	23	restaurant	restaurant	NOUN
ftr-412	171	24	)	)	PUNCT
ftr-412	171	25	.	.	PUNCT
ftr-412	172	1	9	9	X
ftr-412	172	2	.	.	X
ftr-412	172	3	see	see	VERB
ftr-412	172	4	,	,	PUNCT
ftr-412	172	5	e.g.	e.g.	ADV
ftr-412	172	6	,	,	PUNCT
ftr-412	172	7	2	2	NUM
ftr-412	172	8	state	state	NOUN
ftr-412	172	9	tax	tax	NOUN
ftr-412	172	10	guide	guide	NOUN
ftr-412	172	11	(	(	PUNCT
ftr-412	172	12	cch	cch	PROPN
ftr-412	172	13	)	)	PUNCT
ftr-412	172	14	¶	¶	NOUN
ftr-412	172	15	900	900	NUM
ftr-412	172	16	-	-	SYM
ftr-412	172	17	480	480	NUM
ftr-412	172	18	(	(	PUNCT
ftr-412	172	19	2005	2005	NUM
ftr-412	172	20	)	)	PUNCT
ftr-412	172	21	(	(	PUNCT
ftr-412	172	22	indicating	indicate	VERB
ftr-412	172	23	that	that	SCONJ
ftr-412	172	24	in	in	ADP
ftr-412	172	25	all	all	DET
ftr-412	172	26	states	state	NOUN
ftr-412	172	27	,	,	PUNCT
ftr-412	172	28	except	except	SCONJ
ftr-412	172	29	illinois	illinois	PROPN
ftr-412	172	30	,	,	PUNCT
ftr-412	172	31	prescription	prescription	NOUN
ftr-412	172	32	medicines	medicine	NOUN
ftr-412	172	33	are	be	AUX
ftr-412	172	34	exempt	exempt	ADJ
ftr-412	172	35	for	for	ADP
ftr-412	172	36	sales	sale	NOUN
ftr-412	172	37	and	and	CCONJ
ftr-412	172	38	use	use	VERB
ftr-412	172	39	tax	tax	NOUN
ftr-412	172	40	)	)	PUNCT
ftr-412	172	41	;	;	PUNCT
ftr-412	172	42	value	value	NOUN
ftr-412	172	43	added	add	VERB
ftr-412	172	44	tax	tax	NOUN
ftr-412	172	45	act	act	NOUN
ftr-412	172	46	1994	1994	NUM
ftr-412	172	47	,	,	PUNCT
ftr-412	172	48	sched	sche	VERB
ftr-412	172	49	.	.	PUNCT
ftr-412	172	50	,	,	PUNCT
ftr-412	172	51	8	8	NUM
ftr-412	172	52	group	group	NOUN
ftr-412	172	53	12	12	NUM
ftr-412	172	54	item	item	NOUN
ftr-412	172	55	1	1	NUM
ftr-412	172	56	and	and	CCONJ
ftr-412	172	57	notes	note	NOUN
ftr-412	172	58	2	2	NUM
ftr-412	172	59	,	,	PUNCT
ftr-412	172	60	5	5	NUM
ftr-412	172	61	(	(	PUNCT
ftr-412	172	62	u.k	u.k	NOUN
ftr-412	172	63	.	.	PROPN
ftr-412	172	64	)	)	PUNCT
ftr-412	172	65	(	(	PUNCT
ftr-412	172	66	zero	zero	NUM
ftr-412	172	67	-	-	PUNCT
ftr-412	172	68	rating	rating	NOUN
ftr-412	172	69	the	the	DET
ftr-412	172	70	supply	supply	NOUN
ftr-412	172	71	of	of	ADP
ftr-412	172	72	“	"	PUNCT
ftr-412	172	73	qualifying	qualify	VERB
ftr-412	172	74	goods	good	NOUN
ftr-412	172	75	”	"	PUNCT
ftr-412	172	76	dispensed	dispense	VERB
ftr-412	172	77	to	to	ADP
ftr-412	172	78	and	and	CCONJ
ftr-412	172	79	individual	individual	NOUN
ftr-412	172	80	for	for	ADP
ftr-412	172	81	his	his	PRON
ftr-412	172	82	“	"	PUNCT
ftr-412	172	83	personal	personal	ADJ
ftr-412	172	84	use	use	NOUN
ftr-412	172	85	”	"	PUNCT
ftr-412	172	86	where	where	SCONJ
ftr-412	172	87	the	the	DET
ftr-412	172	88	dispensing	dispensing	NOUN
ftr-412	172	89	is	be	AUX
ftr-412	172	90	by	by	ADP
ftr-412	172	91	a	a	DET
ftr-412	172	92	registered	register	VERB
ftr-412	172	93	pharmacist	pharmacist	NOUN
ftr-412	172	94	on	on	ADP
ftr-412	172	95	“	"	PUNCT
ftr-412	172	96	prescription	prescription	NOUN
ftr-412	172	97	”	"	PUNCT
ftr-412	172	98	)	)	PUNCT
ftr-412	172	99	.	.	PUNCT
ftr-412	173	1	10	10	NUM
ftr-412	173	2	.	.	X
ftr-412	174	1	ebril	ebril	PROPN
ftr-412	174	2	,	,	PUNCT
ftr-412	174	3	supra	supra	PROPN
ftr-412	174	4	note	note	NOUN
ftr-412	174	5	4	4	NUM
ftr-412	174	6	,	,	PUNCT
ftr-412	174	7	at	at	ADP
ftr-412	174	8	83	83	NUM
ftr-412	174	9	-	-	SYM
ftr-412	174	10	100	100	NUM
ftr-412	174	11	-	-	SYM
ftr-412	174	12	12	12	NUM
ftr-412	174	13	(	(	PUNCT
ftr-412	174	14	listing	list	VERB
ftr-412	174	15	vat	vat	NOUN
ftr-412	174	16	exemptions	exemption	NOUN
ftr-412	174	17	that	that	PRON
ftr-412	174	18	have	have	AUX
ftr-412	174	19	become	become	VERB
ftr-412	174	20	commonplace	commonplace	ADJ
ftr-412	174	21	around	around	ADP
ftr-412	174	22	the	the	DET
ftr-412	174	23	world	world	NOUN
ftr-412	174	24	,	,	PUNCT
ftr-412	174	25	and	and	CCONJ
ftr-412	174	26	arguing	argue	VERB
ftr-412	174	27	against	against	ADP
ftr-412	174	28	the	the	DET
ftr-412	174	29	advisability	advisability	NOUN
ftr-412	174	30	of	of	ADP
ftr-412	174	31	them	they	PRON
ftr-412	174	32	)	)	PUNCT
ftr-412	174	33	.	.	PUNCT
ftr-412	175	1	11	11	NUM
ftr-412	175	2	.	.	PUNCT
ftr-412	176	1	the	the	DET
ftr-412	176	2	regressivity	regressivity	NOUN
ftr-412	176	3	of	of	ADP
ftr-412	176	4	a	a	DET
ftr-412	176	5	consumption	consumption	NOUN
ftr-412	176	6	tax	tax	NOUN
ftr-412	176	7	–	–	PUNCT
ftr-412	176	8	the	the	DET
ftr-412	176	9	concept	concept	NOUN
ftr-412	176	10	that	that	SCONJ
ftr-412	176	11	the	the	DET
ftr-412	176	12	weight	weight	NOUN
ftr-412	176	13	of	of	ADP
ftr-412	176	14	a	a	DET
ftr-412	176	15	consumption	consumption	NOUN
ftr-412	176	16	tax	tax	NOUN
ftr-412	176	17	falls	fall	VERB
ftr-412	176	18	less	less	ADV
ftr-412	176	19	heavily	heavily	ADV
ftr-412	176	20	on	on	ADP
ftr-412	176	21	the	the	DET
ftr-412	176	22	wealthy	wealthy	ADJ
ftr-412	176	23	than	than	ADP
ftr-412	176	24	on	on	ADP
ftr-412	176	25	the	the	DET
ftr-412	176	26	poor	poor	ADJ
ftr-412	176	27	or	or	CCONJ
ftr-412	176	28	disadvantaged	disadvantaged	ADJ
ftr-412	176	29	–	–	PUNCT
ftr-412	176	30	can	can	AUX
ftr-412	176	31	be	be	AUX
ftr-412	176	32	considered	consider	VERB
ftr-412	176	33	from	from	ADP
ftr-412	176	34	various	various	ADJ
ftr-412	176	35	perspectives	perspective	NOUN
ftr-412	176	36	.	.	PUNCT
ftr-412	177	1	the	the	DET
ftr-412	177	2	following	follow	VERB
ftr-412	177	3	examples	example	NOUN
ftr-412	177	4	illustrate	illustrate	VERB
ftr-412	177	5	these	these	DET
ftr-412	177	6	perspectives	perspective	NOUN
ftr-412	177	7	by	by	ADP
ftr-412	177	8	considering	consider	VERB
ftr-412	177	9	the	the	DET
ftr-412	177	10	two	two	NUM
ftr-412	177	11	major	major	ADJ
ftr-412	177	12	variables	variable	NOUN
ftr-412	177	13	in	in	ADP
ftr-412	177	14	the	the	DET
ftr-412	177	15	argument	argument	NOUN
ftr-412	177	16	:	:	PUNCT
ftr-412	177	17	(	(	PUNCT
ftr-412	177	18	a	a	X
ftr-412	177	19	)	)	PUNCT
ftr-412	177	20	the	the	DET
ftr-412	177	21	single	single	ADJ
ftr-412	177	22	year	year	NOUN
ftr-412	177	23	verses	verses	ADP
ftr-412	177	24	the	the	DET
ftr-412	177	25	lifetime	lifetime	NOUN
ftr-412	177	26	measure	measure	NOUN
ftr-412	177	27	of	of	ADP
ftr-412	177	28	consumption	consumption	NOUN
ftr-412	177	29	and	and	CCONJ
ftr-412	177	30	(	(	PUNCT
ftr-412	177	31	b	b	X
ftr-412	177	32	)	)	PUNCT
ftr-412	177	33	the	the	DET
ftr-412	177	34	ratio	ratio	NOUN
ftr-412	177	35	of	of	ADP
ftr-412	177	36	consumption	consumption	NOUN
ftr-412	177	37	tax	tax	NOUN
ftr-412	177	38	paid	pay	VERB
ftr-412	177	39	to	to	AUX
ftr-412	177	40	total	total	ADJ
ftr-412	177	41	income	income	NOUN
ftr-412	177	42	verses	verses	ADP
ftr-412	177	43	the	the	DET
ftr-412	177	44	ratio	ratio	NOUN
ftr-412	177	45	of	of	ADP
ftr-412	177	46	consumption	consumption	NOUN
ftr-412	177	47	tax	tax	NOUN
ftr-412	177	48	paid	pay	VERB
ftr-412	177	49	to	to	ADP
ftr-412	177	50	consumed	consume	VERB
ftr-412	177	51	income	income	NOUN
ftr-412	177	52	.	.	PUNCT
ftr-412	178	1	first	first	ADJ
ftr-412	178	2	example	example	NOUN
ftr-412	178	3	–	–	PUNCT
ftr-412	178	4	the	the	DET
ftr-412	178	5	basic	basic	ADJ
ftr-412	178	6	argument	argument	NOUN
ftr-412	178	7	.	.	PUNCT
ftr-412	179	1	assume	assume	VERB
ftr-412	179	2	a	a	DET
ftr-412	179	3	rich	rich	ADJ
ftr-412	179	4	man	man	NOUN
ftr-412	179	5	earns	earn	VERB
ftr-412	179	6	1,000	1,000	NUM
ftr-412	179	7	and	and	CCONJ
ftr-412	179	8	a	a	DET
ftr-412	179	9	poor	poor	ADJ
ftr-412	179	10	man	man	NOUN
ftr-412	179	11	100	100	NUM
ftr-412	179	12	in	in	ADP
ftr-412	179	13	a	a	DET
ftr-412	179	14	jurisdiction	jurisdiction	NOUN
ftr-412	179	15	where	where	SCONJ
ftr-412	179	16	consumption	consumption	NOUN
ftr-412	179	17	is	be	AUX
ftr-412	179	18	taxed	tax	VERB
ftr-412	179	19	at	at	ADP
ftr-412	179	20	10	10	NUM
ftr-412	179	21	%	%	NOUN
ftr-412	179	22	.	.	PUNCT
ftr-412	180	1	if	if	SCONJ
ftr-412	180	2	the	the	DET
ftr-412	180	3	rich	rich	ADJ
ftr-412	180	4	man	man	NOUN
ftr-412	180	5	consumes	consume	VERB
ftr-412	180	6	half	half	NOUN
ftr-412	180	7	of	of	ADP
ftr-412	180	8	his	his	PRON
ftr-412	180	9	income	income	NOUN
ftr-412	180	10	,	,	PUNCT
ftr-412	180	11	and	and	CCONJ
ftr-412	180	12	saves	save	VERB
ftr-412	180	13	the	the	DET
ftr-412	180	14	other	other	ADJ
ftr-412	180	15	half	half	NOUN
ftr-412	180	16	,	,	PUNCT
ftr-412	180	17	his	his	PRON
ftr-412	180	18	consumption	consumption	NOUN
ftr-412	180	19	tax	tax	NOUN
ftr-412	180	20	is	be	AUX
ftr-412	180	21	calculated	calculate	VERB
ftr-412	180	22	as	as	SCONJ
ftr-412	180	23	follows	follow	VERB
ftr-412	180	24	:	:	PUNCT
ftr-412	180	25	[	[	X
ftr-412	180	26	1,000	1,000	NUM
ftr-412	180	27	–	–	PUNCT
ftr-412	180	28	500	500	NUM
ftr-412	180	29	]	]	PUNCT
ftr-412	180	30	=	=	SYM
ftr-412	180	31	500	500	NUM
ftr-412	180	32	x	x	SYM
ftr-412	180	33	10	10	NUM
ftr-412	180	34	%	%	NOUN
ftr-412	180	35	=	=	NOUN
ftr-412	180	36	50	50	NUM
ftr-412	180	37	.	.	PUNCT
ftr-412	181	1	if	if	SCONJ
ftr-412	181	2	the	the	DET
ftr-412	181	3	poor	poor	ADJ
ftr-412	181	4	man	man	NOUN
ftr-412	181	5	consumes	consume	VERB
ftr-412	181	6	all	all	PRON
ftr-412	181	7	that	that	PRON
ftr-412	181	8	he	he	PRON
ftr-412	181	9	earns	earn	VERB
ftr-412	181	10	,	,	PUNCT
ftr-412	181	11	his	his	PRON
ftr-412	181	12	consumption	consumption	NOUN
ftr-412	181	13	tax	tax	NOUN
ftr-412	181	14	is	be	AUX
ftr-412	181	15	calculated	calculate	VERB
ftr-412	181	16	as	as	SCONJ
ftr-412	181	17	follows	follow	VERB
ftr-412	181	18	:	:	PUNCT
ftr-412	181	19	100	100	NUM
ftr-412	181	20	x	x	SYM
ftr-412	181	21	10	10	NUM
ftr-412	181	22	%	%	NOUN
ftr-412	181	23	=	=	NOUN
ftr-412	181	24	10	10	NUM
ftr-412	181	25	.	.	PUNCT
ftr-412	182	1	the	the	DET
ftr-412	182	2	effective	effective	ADJ
ftr-412	182	3	tax	tax	NOUN
ftr-412	182	4	rate	rate	NOUN
ftr-412	182	5	based	base	VERB
ftr-412	182	6	on	on	ADP
ftr-412	182	7	total	total	ADJ
ftr-412	182	8	income	income	NOUN
ftr-412	182	9	in	in	ADP
ftr-412	182	10	a	a	DET
ftr-412	182	11	single	single	ADJ
ftr-412	182	12	year	year	NOUN
ftr-412	182	13	is	be	AUX
ftr-412	182	14	5	5	NUM
ftr-412	182	15	%	%	NOUN
ftr-412	182	16	for	for	ADP
ftr-412	182	17	the	the	DET
ftr-412	182	18	rich	rich	ADJ
ftr-412	182	19	man	man	NOUN
ftr-412	182	20	[	[	X
ftr-412	182	21	50/1,000	50/1,000	NUM
ftr-412	182	22	=	=	SYM
ftr-412	182	23	5	5	NUM
ftr-412	182	24	%	%	NOUN
ftr-412	182	25	]	]	PUNCT
ftr-412	182	26	,	,	PUNCT
ftr-412	182	27	and	and	CCONJ
ftr-412	182	28	10	10	NUM
ftr-412	182	29	%	%	NOUN
ftr-412	182	30	for	for	ADP
ftr-412	182	31	the	the	DET
ftr-412	182	32	poor	poor	ADJ
ftr-412	182	33	man	man	NOUN
ftr-412	182	34	[	[	X
ftr-412	182	35	10/100	10/100	NUM
ftr-412	182	36	=	=	SYM
ftr-412	182	37	10	10	NUM
ftr-412	182	38	%	%	NOUN
ftr-412	182	39	]	]	PUNCT
ftr-412	182	40	.	.	PUNCT
ftr-412	183	1	however	however	ADV
ftr-412	183	2	,	,	PUNCT
ftr-412	183	3	based	base	VERB
ftr-412	183	4	on	on	ADP
ftr-412	183	5	consumed	consume	VERB
ftr-412	183	6	income	income	NOUN
ftr-412	183	7	the	the	DET
ftr-412	183	8	tax	tax	NOUN
ftr-412	183	9	is	be	AUX
ftr-412	183	10	prescription	prescription	NOUN
ftr-412	183	11	medicines	medicine	NOUN
ftr-412	183	12	.	.	PUNCT
ftr-412	184	1	the	the	DET
ftr-412	184	2	near	near	ADJ
ftr-412	184	3	universality	universality	NOUN
ftr-412	184	4	of	of	ADP
ftr-412	184	5	these	these	DET
ftr-412	184	6	exemptions	exemption	NOUN
ftr-412	184	7	classify	classify	VERB
ftr-412	184	8	them9	them9	NOUN
ftr-412	184	9	as	as	ADP
ftr-412	184	10	true	true	ADJ
ftr-412	184	11	necessities	necessity	NOUN
ftr-412	184	12	.	.	PUNCT
ftr-412	185	1	however	however	ADV
ftr-412	185	2	,	,	PUNCT
ftr-412	185	3	with	with	ADP
ftr-412	185	4	each	each	DET
ftr-412	185	5	universal	universal	ADJ
ftr-412	185	6	exemption	exemption	NOUN
ftr-412	185	7	–	–	PUNCT
ftr-412	185	8	tax	tax	NOUN
ftr-412	185	9	practice10	practice10	NOUN
ftr-412	185	10	compromises	compromise	VERB
ftr-412	185	11	tax	tax	NOUN
ftr-412	185	12	theory	theory	NOUN
ftr-412	185	13	without	without	ADP
ftr-412	185	14	achieving	achieve	VERB
ftr-412	185	15	progressivity	progressivity	NOUN
ftr-412	185	16	.	.	PUNCT
ftr-412	186	1	technology	technology	NOUN
ftr-412	186	2	offers	offer	VERB
ftr-412	186	3	policymakers	policymaker	NOUN
ftr-412	186	4	a	a	DET
ftr-412	186	5	surgical	surgical	ADJ
ftr-412	186	6	option	option	NOUN
ftr-412	186	7	.	.	PUNCT
ftr-412	187	1	three	three	NUM
ftr-412	187	2	critical	critical	ADJ
ftr-412	187	3	technology	technology	NOUN
ftr-412	187	4	-	-	PUNCT
ftr-412	187	5	intensive	intensive	ADJ
ftr-412	187	6	developments	development	NOUN
ftr-412	187	7	(	(	PUNCT
ftr-412	187	8	“	"	PUNCT
ftr-412	187	9	smart	smart	ADJ
ftr-412	187	10	”	"	PUNCT
ftr-412	187	11	national	national	ADJ
ftr-412	187	12	ids	id	NOUN
ftr-412	187	13	;	;	PUNCT
ftr-412	187	14	fully	fully	ADV
ftr-412	187	15	digital	digital	ADJ
ftr-412	187	16	consumption	consumption	NOUN
ftr-412	187	17	tax	tax	NOUN
ftr-412	187	18	regimes	regime	NOUN
ftr-412	187	19	;	;	PUNCT
ftr-412	187	20	certified	certify	VERB
ftr-412	187	21	tax	tax	NOUN
ftr-412	187	22	calculation	calculation	NOUN
ftr-412	187	23	software	software	NOUN
ftr-412	187	24	)	)	PUNCT
ftr-412	187	25	make	make	VERB
ftr-412	187	26	it	it	PRON
ftr-412	187	27	possible	possible	ADJ
ftr-412	187	28	for	for	SCONJ
ftr-412	187	29	a	a	DET
ftr-412	187	30	new	new	ADJ
ftr-412	187	31	breed	breed	NOUN
ftr-412	187	32	of	of	ADP
ftr-412	187	33	consumption	consumption	NOUN
ftr-412	187	34	tax	tax	NOUN
ftr-412	187	35	to	to	PART
ftr-412	187	36	be	be	AUX
ftr-412	187	37	designed	design	VERB
ftr-412	187	38	.	.	PUNCT
ftr-412	188	1	through	through	ADP
ftr-412	188	2	technology	technology	NOUN
ftr-412	188	3	–	–	PUNCT
ftr-412	188	4	relief	relief	NOUN
ftr-412	188	5	can	can	AUX
ftr-412	188	6	be	be	AUX
ftr-412	188	7	granted	grant	VERB
ftr-412	188	8	to	to	PART
ftr-412	188	9	select	select	VERB
ftr-412	188	10	individuals	individual	NOUN
ftr-412	188	11	(	(	PUNCT
ftr-412	188	12	the	the	DET
ftr-412	188	13	poor	poor	ADJ
ftr-412	188	14	or	or	CCONJ
ftr-412	188	15	the	the	DET
ftr-412	188	16	handicapped	handicap	VERB
ftr-412	188	17	,	,	PUNCT
ftr-412	188	18	for	for	ADP
ftr-412	188	19	example	example	NOUN
ftr-412	188	20	)	)	PUNCT
ftr-412	188	21	,	,	PUNCT
ftr-412	188	22	within	within	ADP
ftr-412	188	23	the	the	DET
ftr-412	188	24	context	context	NOUN
ftr-412	188	25	of	of	ADP
ftr-412	188	26	a	a	DET
ftr-412	188	27	broad	broad	ADV
ftr-412	188	28	-	-	PUNCT
ftr-412	188	29	based	base	VERB
ftr-412	188	30	,	,	PUNCT
ftr-412	188	31	single	single	ADJ
ftr-412	188	32	-	-	PUNCT
ftr-412	188	33	rate	rate	NOUN
ftr-412	188	34	consumption	consumption	NOUN
ftr-412	188	35	tax	tax	NOUN
ftr-412	188	36	of	of	ADP
ftr-412	188	37	either	either	DET
ftr-412	188	38	vat	vat	NOUN
ftr-412	188	39	or	or	CCONJ
ftr-412	188	40	rst	rst	NOUN
ftr-412	188	41	design	design	NOUN
ftr-412	188	42	.	.	PUNCT
ftr-412	189	1	summary	summary	NOUN
ftr-412	189	2	of	of	ADP
ftr-412	189	3	the	the	DET
ftr-412	189	4	argument	argument	NOUN
ftr-412	189	5	this	this	DET
ftr-412	189	6	paper	paper	NOUN
ftr-412	189	7	proceeds	proceed	NOUN
ftr-412	189	8	in	in	ADP
ftr-412	189	9	three	three	NUM
ftr-412	189	10	initial	initial	ADJ
ftr-412	189	11	parts	part	NOUN
ftr-412	189	12	,	,	PUNCT
ftr-412	189	13	each	each	PRON
ftr-412	189	14	of	of	ADP
ftr-412	189	15	which	which	PRON
ftr-412	189	16	examines	examine	VERB
ftr-412	189	17	one	one	NUM
ftr-412	189	18	of	of	ADP
ftr-412	189	19	these	these	DET
ftr-412	189	20	tax	tax	NOUN
ftr-412	189	21	-	-	PUNCT
ftr-412	189	22	technology	technology	NOUN
ftr-412	189	23	developments	development	NOUN
ftr-412	189	24	.	.	PUNCT
ftr-412	190	1	a	a	DET
ftr-412	190	2	concluding	conclude	VERB
ftr-412	190	3	section	section	NOUN
ftr-412	190	4	follows	follow	VERB
ftr-412	190	5	in	in	ADP
ftr-412	190	6	a	a	DET
ftr-412	190	7	fourth	fourth	ADJ
ftr-412	190	8	part	part	NOUN
ftr-412	190	9	that	that	PRON
ftr-412	190	10	assesses	assess	VERB
ftr-412	190	11	and	and	CCONJ
ftr-412	190	12	applies	apply	VERB
ftr-412	190	13	these	these	DET
ftr-412	190	14	technological	technological	ADJ
ftr-412	190	15	developments	development	NOUN
ftr-412	190	16	and	and	CCONJ
ftr-412	190	17	presents	present	VERB
ftr-412	190	18	a	a	DET
ftr-412	190	19	specific	specific	ADJ
ftr-412	190	20	proposal	proposal	NOUN
ftr-412	190	21	for	for	ADP
ftr-412	190	22	tax	tax	NOUN
ftr-412	190	23	reform	reform	NOUN
ftr-412	190	24	targeting	target	VERB
ftr-412	190	25	regressivity	regressivity	NOUN
ftr-412	190	26	in	in	ADP
ftr-412	190	27	the	the	DET
ftr-412	190	28	consumption	consumption	NOUN
ftr-412	190	29	tax.11	tax.11	SYM
ftr-412	190	30	658	658	NUM
ftr-412	190	31	florida	florida	PROPN
ftr-412	190	32	tax	tax	NOUN
ftr-412	190	33	review	review	NOUN
ftr-412	190	34	vol	vol	NOUN
ftr-412	190	35	.	.	PUNCT
ftr-412	191	1	7:10	7:10	NUM
ftr-412	191	2	neutral	neutral	ADJ
ftr-412	191	3	.	.	PUNCT
ftr-412	192	1	both	both	PRON
ftr-412	192	2	rich	rich	ADJ
ftr-412	192	3	and	and	CCONJ
ftr-412	192	4	poor	poor	ADJ
ftr-412	192	5	pay	pay	VERB
ftr-412	192	6	tax	tax	NOUN
ftr-412	192	7	on	on	ADP
ftr-412	192	8	their	their	PRON
ftr-412	192	9	consumption	consumption	NOUN
ftr-412	192	10	at	at	ADP
ftr-412	192	11	a	a	DET
ftr-412	192	12	10	10	NUM
ftr-412	192	13	%	%	NOUN
ftr-412	192	14	rate	rate	NOUN
ftr-412	192	15	.	.	PUNCT
ftr-412	193	1	consumption	consumption	NOUN
ftr-412	193	2	taxes	taxis	NOUN
ftr-412	193	3	are	be	AUX
ftr-412	193	4	commonly	commonly	ADV
ftr-412	193	5	considered	consider	VERB
ftr-412	193	6	regressive	regressive	ADJ
ftr-412	193	7	based	base	VERB
ftr-412	193	8	on	on	ADP
ftr-412	193	9	single	single	ADJ
ftr-412	193	10	year	year	NOUN
ftr-412	193	11	and	and	CCONJ
ftr-412	193	12	total	total	ADJ
ftr-412	193	13	income	income	NOUN
ftr-412	193	14	comparisons	comparison	NOUN
ftr-412	193	15	.	.	PUNCT
ftr-412	194	1	opponents	opponent	NOUN
ftr-412	194	2	frequently	frequently	ADV
ftr-412	194	3	shift	shift	VERB
ftr-412	194	4	the	the	DET
ftr-412	194	5	focus	focus	NOUN
ftr-412	194	6	from	from	ADP
ftr-412	194	7	total	total	ADJ
ftr-412	194	8	income	income	NOUN
ftr-412	194	9	to	to	ADP
ftr-412	194	10	consumed	consume	VERB
ftr-412	194	11	income	income	NOUN
ftr-412	194	12	.	.	PUNCT
ftr-412	195	1	second	second	ADJ
ftr-412	195	2	example	example	NOUN
ftr-412	195	3	–	–	PUNCT
ftr-412	195	4	the	the	DET
ftr-412	195	5	lifetime	lifetime	NOUN
ftr-412	195	6	consumption	consumption	NOUN
ftr-412	195	7	permutation	permutation	NOUN
ftr-412	195	8	.	.	PUNCT
ftr-412	196	1	if	if	SCONJ
ftr-412	196	2	one	one	PRON
ftr-412	196	3	assumes	assume	VERB
ftr-412	196	4	that	that	SCONJ
ftr-412	196	5	all	all	DET
ftr-412	196	6	income	income	NOUN
ftr-412	196	7	is	be	AUX
ftr-412	196	8	eventually	eventually	ADV
ftr-412	196	9	consumed	consume	VERB
ftr-412	196	10	(	(	PUNCT
ftr-412	196	11	over	over	ADP
ftr-412	196	12	a	a	DET
ftr-412	196	13	lifetime	lifetime	NOUN
ftr-412	196	14	)	)	PUNCT
ftr-412	196	15	then	then	ADV
ftr-412	196	16	it	it	PRON
ftr-412	196	17	can	can	AUX
ftr-412	196	18	be	be	AUX
ftr-412	196	19	argued	argue	VERB
ftr-412	196	20	that	that	SCONJ
ftr-412	196	21	the	the	DET
ftr-412	196	22	consumption	consumption	NOUN
ftr-412	196	23	tax	tax	NOUN
ftr-412	196	24	is	be	AUX
ftr-412	196	25	not	not	PART
ftr-412	196	26	regressive	regressive	ADJ
ftr-412	196	27	(	(	PUNCT
ftr-412	196	28	when	when	SCONJ
ftr-412	196	29	based	base	VERB
ftr-412	196	30	on	on	ADP
ftr-412	196	31	a	a	DET
ftr-412	196	32	total	total	ADJ
ftr-412	196	33	income	income	NOUN
ftr-412	196	34	)	)	PUNCT
ftr-412	196	35	.	.	PUNCT
ftr-412	197	1	in	in	ADP
ftr-412	197	2	the	the	DET
ftr-412	197	3	above	above	ADJ
ftr-412	197	4	example	example	NOUN
ftr-412	197	5	,	,	PUNCT
ftr-412	197	6	assume	assume	VERB
ftr-412	197	7	that	that	SCONJ
ftr-412	197	8	over	over	ADP
ftr-412	197	9	a	a	DET
ftr-412	197	10	lifetime	lifetime	NOUN
ftr-412	197	11	both	both	CCONJ
ftr-412	197	12	the	the	DET
ftr-412	197	13	rich	rich	ADJ
ftr-412	197	14	and	and	CCONJ
ftr-412	197	15	the	the	DET
ftr-412	197	16	poor	poor	ADJ
ftr-412	197	17	man	man	NOUN
ftr-412	197	18	will	will	AUX
ftr-412	197	19	spend	spend	VERB
ftr-412	197	20	all	all	PRON
ftr-412	197	21	of	of	ADP
ftr-412	197	22	their	their	PRON
ftr-412	197	23	income	income	NOUN
ftr-412	197	24	.	.	PUNCT
ftr-412	198	1	under	under	ADP
ftr-412	198	2	this	this	DET
ftr-412	198	3	assumption	assumption	NOUN
ftr-412	198	4	,	,	PUNCT
ftr-412	198	5	both	both	CCONJ
ftr-412	198	6	rich	rich	ADJ
ftr-412	198	7	and	and	CCONJ
ftr-412	198	8	poor	poor	ADJ
ftr-412	198	9	will	will	AUX
ftr-412	198	10	be	be	AUX
ftr-412	198	11	taxed	tax	VERB
ftr-412	198	12	at	at	ADP
ftr-412	198	13	the	the	DET
ftr-412	198	14	same	same	ADJ
ftr-412	198	15	overall	overall	ADJ
ftr-412	198	16	10	10	NUM
ftr-412	198	17	%	%	NOUN
ftr-412	198	18	rate	rate	NOUN
ftr-412	198	19	.	.	PUNCT
ftr-412	199	1	this	this	DET
ftr-412	199	2	lifetime	lifetime	NOUN
ftr-412	199	3	consumption	consumption	NOUN
ftr-412	199	4	hypothesis	hypothesis	NOUN
ftr-412	199	5	is	be	AUX
ftr-412	199	6	questionable	questionable	ADJ
ftr-412	199	7	.	.	PUNCT
ftr-412	200	1	wealthy	wealthy	ADJ
ftr-412	200	2	individuals	individual	NOUN
ftr-412	200	3	commonly	commonly	ADV
ftr-412	200	4	pass	pass	VERB
ftr-412	200	5	on	on	ADP
ftr-412	200	6	income	income	NOUN
ftr-412	200	7	that	that	PRON
ftr-412	200	8	is	be	AUX
ftr-412	200	9	earned	earn	VERB
ftr-412	200	10	and	and	CCONJ
ftr-412	200	11	not	not	PART
ftr-412	200	12	consumed	consume	VERB
ftr-412	200	13	.	.	PUNCT
ftr-412	201	1	sometimes	sometimes	ADV
ftr-412	201	2	this	this	DET
ftr-412	201	3	inherited	inherit	VERB
ftr-412	201	4	wealth	wealth	NOUN
ftr-412	201	5	carries	carry	VERB
ftr-412	201	6	over	over	ADP
ftr-412	201	7	unconsumed	unconsumed	ADJ
ftr-412	201	8	for	for	ADP
ftr-412	201	9	many	many	ADJ
ftr-412	201	10	generations	generation	NOUN
ftr-412	201	11	.	.	PUNCT
ftr-412	202	1	third	third	ADJ
ftr-412	202	2	example	example	NOUN
ftr-412	202	3	–	–	PUNCT
ftr-412	202	4	the	the	DET
ftr-412	202	5	universal	universal	ADJ
ftr-412	202	6	exemption	exemption	NOUN
ftr-412	202	7	permutation	permutation	NOUN
ftr-412	202	8	.	.	PUNCT
ftr-412	203	1	notice	notice	VERB
ftr-412	203	2	that	that	SCONJ
ftr-412	203	3	exempting	exempt	VERB
ftr-412	203	4	necessities	necessity	NOUN
ftr-412	203	5	does	do	AUX
ftr-412	203	6	not	not	PART
ftr-412	203	7	necessarily	necessarily	ADV
ftr-412	203	8	change	change	VERB
ftr-412	203	9	these	these	DET
ftr-412	203	10	results	result	NOUN
ftr-412	203	11	.	.	PUNCT
ftr-412	204	1	assume	assume	VERB
ftr-412	204	2	that	that	SCONJ
ftr-412	204	3	20	20	NUM
ftr-412	204	4	%	%	NOUN
ftr-412	204	5	of	of	ADP
ftr-412	204	6	the	the	DET
ftr-412	204	7	rich	rich	ADJ
ftr-412	204	8	man	man	NOUN
ftr-412	204	9	’s	’s	PART
ftr-412	204	10	consumption	consumption	NOUN
ftr-412	204	11	(	(	PUNCT
ftr-412	204	12	100	100	NUM
ftr-412	204	13	)	)	PUNCT
ftr-412	204	14	and	and	CCONJ
ftr-412	204	15	20	20	NUM
ftr-412	204	16	%	%	NOUN
ftr-412	204	17	of	of	ADP
ftr-412	204	18	the	the	DET
ftr-412	204	19	poor	poor	ADJ
ftr-412	204	20	man	man	NOUN
ftr-412	204	21	’s	’s	PART
ftr-412	204	22	consumption	consumption	NOUN
ftr-412	204	23	(	(	PUNCT
ftr-412	204	24	20	20	NUM
ftr-412	204	25	)	)	PUNCT
ftr-412	204	26	is	be	AUX
ftr-412	204	27	spent	spend	VERB
ftr-412	204	28	on	on	ADP
ftr-412	204	29	exempt	exempt	ADJ
ftr-412	204	30	necessities	necessity	NOUN
ftr-412	204	31	.	.	PUNCT
ftr-412	205	1	based	base	VERB
ftr-412	205	2	on	on	ADP
ftr-412	205	3	a	a	DET
ftr-412	205	4	single	single	ADJ
ftr-412	205	5	year	year	NOUN
ftr-412	205	6	and	and	CCONJ
ftr-412	205	7	total	total	ADJ
ftr-412	205	8	income	income	NOUN
ftr-412	205	9	analysis	analysis	NOUN
ftr-412	205	10	,	,	PUNCT
ftr-412	205	11	the	the	DET
ftr-412	205	12	rich	rich	ADJ
ftr-412	205	13	man	man	NOUN
ftr-412	205	14	’s	’s	PART
ftr-412	205	15	tax	tax	NOUN
ftr-412	205	16	burden	burden	NOUN
ftr-412	205	17	is	be	AUX
ftr-412	205	18	4	4	NUM
ftr-412	205	19	%	%	NOUN
ftr-412	205	20	[	[	PUNCT
ftr-412	205	21	500	500	NUM
ftr-412	205	22	–	–	SYM
ftr-412	205	23	100	100	NUM
ftr-412	205	24	=	=	SYM
ftr-412	205	25	400	400	NUM
ftr-412	205	26	x	x	SYM
ftr-412	205	27	10	10	NUM
ftr-412	205	28	%	%	NOUN
ftr-412	205	29	=	=	SYM
ftr-412	205	30	40	40	NUM
ftr-412	205	31	;	;	PUNCT
ftr-412	205	32	and	and	CCONJ
ftr-412	205	33	40/1,000	40/1,000	NUM
ftr-412	205	34	=	=	SYM
ftr-412	205	35	4	4	NUM
ftr-412	205	36	%	%	NOUN
ftr-412	205	37	]	]	PUNCT
ftr-412	205	38	.	.	PUNCT
ftr-412	206	1	the	the	DET
ftr-412	206	2	poor	poor	ADJ
ftr-412	206	3	man	man	NOUN
ftr-412	206	4	’s	’s	PART
ftr-412	206	5	tax	tax	NOUN
ftr-412	206	6	burden	burden	NOUN
ftr-412	206	7	is	be	AUX
ftr-412	206	8	8	8	NUM
ftr-412	206	9	%	%	NOUN
ftr-412	206	10	[	[	X
ftr-412	206	11	100	100	NUM
ftr-412	206	12	–	–	SYM
ftr-412	206	13	20	20	NUM
ftr-412	206	14	=	=	SYM
ftr-412	206	15	80	80	NUM
ftr-412	206	16	x	x	SYM
ftr-412	206	17	10	10	NUM
ftr-412	206	18	%	%	NOUN
ftr-412	206	19	=	=	NOUN
ftr-412	206	20	8	8	NUM
ftr-412	206	21	;	;	PUNCT
ftr-412	206	22	and	and	CCONJ
ftr-412	206	23	8/100	8/100	NUM
ftr-412	206	24	=	=	SYM
ftr-412	206	25	8	8	NUM
ftr-412	206	26	%	%	NOUN
ftr-412	206	27	]	]	PUNCT
ftr-412	206	28	.	.	PUNCT
ftr-412	207	1	thus	thus	ADV
ftr-412	207	2	,	,	PUNCT
ftr-412	207	3	the	the	DET
ftr-412	207	4	tax	tax	NOUN
ftr-412	207	5	remains	remain	VERB
ftr-412	207	6	regressive	regressive	ADJ
ftr-412	207	7	.	.	PUNCT
ftr-412	208	1	this	this	PRON
ftr-412	208	2	does	do	AUX
ftr-412	208	3	not	not	PART
ftr-412	208	4	always	always	ADV
ftr-412	208	5	need	need	VERB
ftr-412	208	6	to	to	PART
ftr-412	208	7	be	be	AUX
ftr-412	208	8	the	the	DET
ftr-412	208	9	result	result	NOUN
ftr-412	208	10	.	.	PUNCT
ftr-412	209	1	it	it	PRON
ftr-412	209	2	may	may	AUX
ftr-412	209	3	be	be	AUX
ftr-412	209	4	possible	possible	ADJ
ftr-412	209	5	(	(	PUNCT
ftr-412	209	6	although	although	SCONJ
ftr-412	209	7	it	it	PRON
ftr-412	209	8	is	be	AUX
ftr-412	209	9	probably	probably	ADV
ftr-412	209	10	difficult	difficult	ADJ
ftr-412	209	11	to	to	PART
ftr-412	209	12	achieve	achieve	VERB
ftr-412	209	13	in	in	ADP
ftr-412	209	14	practice	practice	NOUN
ftr-412	209	15	)	)	PUNCT
ftr-412	209	16	for	for	ADP
ftr-412	209	17	a	a	DET
ftr-412	209	18	statute	statute	NOUN
ftr-412	209	19	to	to	PART
ftr-412	209	20	identify	identify	VERB
ftr-412	209	21	exemptions	exemption	NOUN
ftr-412	209	22	that	that	PRON
ftr-412	209	23	constitute	constitute	VERB
ftr-412	209	24	a	a	DET
ftr-412	209	25	very	very	ADV
ftr-412	209	26	large	large	ADJ
ftr-412	209	27	portion	portion	NOUN
ftr-412	209	28	of	of	ADP
ftr-412	209	29	the	the	DET
ftr-412	209	30	poor	poor	ADJ
ftr-412	209	31	man	man	NOUN
ftr-412	209	32	’s	’s	PART
ftr-412	209	33	consumption	consumption	NOUN
ftr-412	209	34	(	(	PUNCT
ftr-412	209	35	80	80	NUM
ftr-412	209	36	%	%	NOUN
ftr-412	209	37	)	)	PUNCT
ftr-412	209	38	but	but	CCONJ
ftr-412	209	39	very	very	ADV
ftr-412	209	40	little	little	ADJ
ftr-412	209	41	of	of	ADP
ftr-412	209	42	the	the	DET
ftr-412	209	43	rich	rich	ADJ
ftr-412	209	44	man	man	NOUN
ftr-412	209	45	’s	’s	PART
ftr-412	209	46	consumption	consumption	NOUN
ftr-412	209	47	(	(	PUNCT
ftr-412	209	48	20	20	NUM
ftr-412	209	49	%	%	NOUN
ftr-412	209	50	)	)	PUNCT
ftr-412	209	51	.	.	PUNCT
ftr-412	210	1	in	in	ADP
ftr-412	210	2	this	this	DET
ftr-412	210	3	case	case	NOUN
ftr-412	210	4	the	the	DET
ftr-412	210	5	rich	rich	ADJ
ftr-412	210	6	man	man	NOUN
ftr-412	210	7	’s	’s	PART
ftr-412	210	8	tax	tax	NOUN
ftr-412	210	9	burden	burden	NOUN
ftr-412	210	10	would	would	AUX
ftr-412	210	11	remain	remain	VERB
ftr-412	210	12	at	at	ADP
ftr-412	210	13	4	4	NUM
ftr-412	210	14	%	%	NOUN
ftr-412	210	15	,	,	PUNCT
ftr-412	210	16	but	but	CCONJ
ftr-412	210	17	the	the	DET
ftr-412	210	18	poor	poor	ADJ
ftr-412	210	19	man	man	NOUN
ftr-412	210	20	’s	’s	PART
ftr-412	210	21	burden	burden	NOUN
ftr-412	210	22	would	would	AUX
ftr-412	210	23	fall	fall	VERB
ftr-412	210	24	to	to	ADP
ftr-412	210	25	2	2	NUM
ftr-412	210	26	%	%	NOUN
ftr-412	210	27	.	.	PUNCT
ftr-412	211	1	this	this	PRON
ftr-412	211	2	is	be	AUX
ftr-412	211	3	the	the	DET
ftr-412	211	4	result	result	NOUN
ftr-412	211	5	many	many	ADJ
ftr-412	211	6	jurisdictions	jurisdiction	NOUN
ftr-412	211	7	are	be	AUX
ftr-412	211	8	trying	try	VERB
ftr-412	211	9	to	to	PART
ftr-412	211	10	achieve	achieve	VERB
ftr-412	211	11	through	through	ADP
ftr-412	211	12	universal	universal	ADJ
ftr-412	211	13	exemptions	exemption	NOUN
ftr-412	211	14	on	on	ADP
ftr-412	211	15	necessities	necessity	NOUN
ftr-412	211	16	.	.	PUNCT
ftr-412	212	1	consider	consider	VERB
ftr-412	212	2	the	the	DET
ftr-412	212	3	south	south	ADJ
ftr-412	212	4	african	african	ADJ
ftr-412	212	5	exemption	exemption	NOUN
ftr-412	212	6	for	for	ADP
ftr-412	212	7	all	all	DET
ftr-412	212	8	basic	basic	ADJ
ftr-412	212	9	foodstuffs	foodstuff	NOUN
ftr-412	212	10	,	,	PUNCT
ftr-412	212	11	something	something	PRON
ftr-412	212	12	that	that	PRON
ftr-412	212	13	would	would	AUX
ftr-412	212	14	be	be	AUX
ftr-412	212	15	expected	expect	VERB
ftr-412	212	16	to	to	PART
ftr-412	212	17	be	be	AUX
ftr-412	212	18	biased	bias	VERB
ftr-412	212	19	toward	toward	ADP
ftr-412	212	20	the	the	DET
ftr-412	212	21	poor	poor	ADJ
ftr-412	212	22	.	.	PUNCT
ftr-412	213	1	however	however	ADV
ftr-412	213	2	,	,	PUNCT
ftr-412	213	3	the	the	DET
ftr-412	213	4	exemption	exemption	NOUN
ftr-412	213	5	for	for	ADP
ftr-412	213	6	all	all	DET
ftr-412	213	7	insurance	insurance	NOUN
ftr-412	213	8	-	-	PUNCT
ftr-412	213	9	provided	provide	VERB
ftr-412	213	10	medical	medical	ADJ
ftr-412	213	11	and	and	CCONJ
ftr-412	213	12	dental	dental	ADJ
ftr-412	213	13	supplies	supply	NOUN
ftr-412	213	14	that	that	PRON
ftr-412	213	15	south	south	PROPN
ftr-412	213	16	africa	africa	PROPN
ftr-412	213	17	also	also	ADV
ftr-412	213	18	allows	allow	VERB
ftr-412	213	19	has	have	VERB
ftr-412	213	20	the	the	DET
ftr-412	213	21	opposite	opposite	ADJ
ftr-412	213	22	bias	bias	NOUN
ftr-412	213	23	(	(	PUNCT
ftr-412	213	24	assuming	assume	VERB
ftr-412	213	25	that	that	SCONJ
ftr-412	213	26	the	the	DET
ftr-412	213	27	poor	poor	ADJ
ftr-412	213	28	are	be	AUX
ftr-412	213	29	less	less	ADV
ftr-412	213	30	likely	likely	ADJ
ftr-412	213	31	than	than	ADP
ftr-412	213	32	the	the	DET
ftr-412	213	33	rich	rich	ADJ
ftr-412	213	34	to	to	PART
ftr-412	213	35	have	have	VERB
ftr-412	213	36	medical	medical	ADJ
ftr-412	213	37	and	and	CCONJ
ftr-412	213	38	dental	dental	ADJ
ftr-412	213	39	insurance	insurance	NOUN
ftr-412	213	40	.	.	PUNCT
ftr-412	213	41	)	)	PUNCT
ftr-412	214	1	see	see	VERB
ftr-412	214	2	supra	supra	PROPN
ftr-412	214	3	note	note	NOUN
ftr-412	214	4	3	3	NUM
ftr-412	214	5	.	.	PUNCT
ftr-412	214	6	fourth	fourth	ADJ
ftr-412	214	7	example	example	NOUN
ftr-412	214	8	–	–	PUNCT
ftr-412	214	9	lifetime	lifetime	NOUN
ftr-412	214	10	consumption	consumption	NOUN
ftr-412	214	11	in	in	ADP
ftr-412	214	12	conjunction	conjunction	NOUN
ftr-412	214	13	with	with	ADP
ftr-412	214	14	universal	universal	ADJ
ftr-412	214	15	exemptions	exemption	NOUN
ftr-412	214	16	.	.	PUNCT
ftr-412	215	1	if	if	SCONJ
ftr-412	215	2	considered	consider	VERB
ftr-412	215	3	over	over	ADP
ftr-412	215	4	a	a	DET
ftr-412	215	5	lifetime	lifetime	NOUN
ftr-412	215	6	(	(	PUNCT
ftr-412	215	7	x	x	NOUN
ftr-412	215	8	50	50	NUM
ftr-412	215	9	)	)	PUNCT
ftr-412	215	10	,	,	PUNCT
ftr-412	215	11	and	and	CCONJ
ftr-412	215	12	under	under	ADP
ftr-412	215	13	the	the	DET
ftr-412	215	14	assumptions	assumption	NOUN
ftr-412	215	15	specified	specify	VERB
ftr-412	215	16	above	above	ADV
ftr-412	215	17	,	,	PUNCT
ftr-412	215	18	a	a	DET
ftr-412	215	19	consumption	consumption	NOUN
ftr-412	215	20	tax	tax	NOUN
ftr-412	215	21	can	can	AUX
ftr-412	215	22	actually	actually	ADV
ftr-412	215	23	appear	appear	VERB
ftr-412	215	24	to	to	PART
ftr-412	215	25	be	be	AUX
ftr-412	215	26	progressive	progressive	ADJ
ftr-412	215	27	.	.	PUNCT
ftr-412	216	1	using	use	VERB
ftr-412	216	2	the	the	DET
ftr-412	216	3	figures	figure	NOUN
ftr-412	216	4	in	in	ADP
ftr-412	216	5	the	the	DET
ftr-412	216	6	first	first	ADJ
ftr-412	216	7	example	example	NOUN
ftr-412	216	8	,	,	PUNCT
ftr-412	216	9	the	the	DET
ftr-412	216	10	rich	rich	ADJ
ftr-412	216	11	man	man	NOUN
ftr-412	216	12	’s	’s	PART
ftr-412	216	13	aggregate	aggregate	ADJ
ftr-412	216	14	tax	tax	NOUN
ftr-412	216	15	burden	burden	NOUN
ftr-412	216	16	would	would	AUX
ftr-412	216	17	be	be	AUX
ftr-412	216	18	9	9	NUM
ftr-412	216	19	%	%	NOUN
ftr-412	216	20	[	[	PUNCT
ftr-412	216	21	50,000	50,000	NUM
ftr-412	216	22	–	–	SYM
ftr-412	216	23	5,000	5,000	NUM
ftr-412	216	24	=	=	SYM
ftr-412	216	25	4,500	4,500	NUM
ftr-412	216	26	x	x	SYM
ftr-412	216	27	10	10	NUM
ftr-412	216	28	%	%	NOUN
ftr-412	216	29	=	=	NOUN
ftr-412	216	30	450	450	NUM
ftr-412	216	31	;	;	PUNCT
ftr-412	216	32	and	and	CCONJ
ftr-412	216	33	450/50,000	450/50,000	NUM
ftr-412	216	34	=	=	SYM
ftr-412	216	35	9	9	NUM
ftr-412	216	36	%	%	NOUN
ftr-412	216	37	]	]	PUNCT
ftr-412	216	38	,	,	PUNCT
ftr-412	216	39	and	and	CCONJ
ftr-412	216	40	the	the	DET
ftr-412	216	41	poor	poor	ADJ
ftr-412	216	42	man	man	NOUN
ftr-412	216	43	’s	’s	PART
ftr-412	216	44	aggregate	aggregate	ADJ
ftr-412	216	45	tax	tax	NOUN
ftr-412	216	46	burden	burden	NOUN
ftr-412	216	47	would	would	AUX
ftr-412	216	48	be	be	AUX
ftr-412	216	49	8	8	NUM
ftr-412	216	50	%	%	NOUN
ftr-412	216	51	[	[	X
ftr-412	216	52	5,000	5,000	NUM
ftr-412	216	53	–	–	PUNCT
ftr-412	216	54	1,000	1,000	NUM
ftr-412	216	55	=	=	SYM
ftr-412	216	56	4,000	4,000	NUM
ftr-412	216	57	x	x	SYM
ftr-412	216	58	10	10	NUM
ftr-412	216	59	%	%	NOUN
ftr-412	216	60	=	=	NOUN
ftr-412	216	61	400	400	NUM
ftr-412	216	62	;	;	PUNCT
ftr-412	216	63	and	and	CCONJ
ftr-412	216	64	400/5,000	400/5,000	NUM
ftr-412	216	65	=	=	SYM
ftr-412	216	66	8	8	NUM
ftr-412	216	67	%	%	NOUN
ftr-412	216	68	]	]	PUNCT
ftr-412	216	69	.	.	PUNCT
ftr-412	217	1	once	once	ADV
ftr-412	217	2	again	again	ADV
ftr-412	217	3	however	however	ADV
ftr-412	217	4	,	,	PUNCT
ftr-412	217	5	this	this	DET
ftr-412	217	6	result	result	NOUN
ftr-412	217	7	is	be	AUX
ftr-412	217	8	based	base	VERB
ftr-412	217	9	on	on	ADP
ftr-412	217	10	the	the	DET
ftr-412	217	11	unlikely	unlikely	ADJ
ftr-412	217	12	assumption	assumption	NOUN
ftr-412	217	13	that	that	SCONJ
ftr-412	217	14	the	the	DET
ftr-412	217	15	unconsumed	unconsumed	ADJ
ftr-412	217	16	income	income	NOUN
ftr-412	217	17	of	of	ADP
ftr-412	217	18	wealthy	wealthy	ADJ
ftr-412	217	19	individuals	individual	NOUN
ftr-412	217	20	is	be	AUX
ftr-412	217	21	fully	fully	ADV
ftr-412	217	22	consumed	consume	VERB
ftr-412	217	23	in	in	ADP
ftr-412	217	24	their	their	PRON
ftr-412	217	25	lifetime	lifetime	NOUN
ftr-412	217	26	and	and	CCONJ
ftr-412	217	27	not	not	PART
ftr-412	217	28	passed	pass	VERB
ftr-412	217	29	on	on	ADP
ftr-412	217	30	from	from	ADP
ftr-412	217	31	generation	generation	NOUN
ftr-412	217	32	to	to	PART
ftr-412	217	33	generation	generation	NOUN
ftr-412	217	34	as	as	ADP
ftr-412	217	35	savings	saving	NOUN
ftr-412	217	36	.	.	PUNCT
ftr-412	218	1	fifth	fifth	ADJ
ftr-412	218	2	example	example	NOUN
ftr-412	218	3	–	–	PUNCT
ftr-412	218	4	the	the	DET
ftr-412	218	5	surgical	surgical	ADJ
ftr-412	218	6	exemption	exemption	NOUN
ftr-412	218	7	through	through	ADP
ftr-412	218	8	technology	technology	NOUN
ftr-412	218	9	.	.	PUNCT
ftr-412	219	1	what	what	PRON
ftr-412	219	2	technology	technology	NOUN
ftr-412	219	3	offers	offer	VERB
ftr-412	219	4	is	be	AUX
ftr-412	219	5	the	the	DET
ftr-412	219	6	ability	ability	NOUN
ftr-412	219	7	to	to	PART
ftr-412	219	8	exempt	exempt	VERB
ftr-412	219	9	the	the	DET
ftr-412	219	10	poor	poor	ADJ
ftr-412	219	11	man	man	NOUN
ftr-412	219	12	,	,	PUNCT
ftr-412	219	13	but	but	CCONJ
ftr-412	219	14	not	not	PART
ftr-412	219	15	exempt	exempt	VERB
ftr-412	219	16	the	the	DET
ftr-412	219	17	rich	rich	ADJ
ftr-412	219	18	man	man	NOUN
ftr-412	219	19	on	on	ADP
ftr-412	219	20	the	the	DET
ftr-412	219	21	purchase	purchase	NOUN
ftr-412	219	22	of	of	ADP
ftr-412	219	23	necessities	necessity	NOUN
ftr-412	219	24	.	.	PUNCT
ftr-412	220	1	it	it	PRON
ftr-412	220	2	is	be	AUX
ftr-412	220	3	possible	possible	ADJ
ftr-412	220	4	to	to	PART
ftr-412	220	5	surgically	surgically	ADV
ftr-412	220	6	reduce	reduce	VERB
ftr-412	220	7	the	the	DET
ftr-412	220	8	tax	tax	NOUN
ftr-412	220	9	burden	burden	NOUN
ftr-412	220	10	of	of	ADP
ftr-412	220	11	the	the	DET
ftr-412	220	12	poor	poor	ADJ
ftr-412	220	13	through	through	ADP
ftr-412	220	14	selectively	selectively	ADV
ftr-412	220	15	applied	apply	VERB
ftr-412	220	16	exemptions	exemption	NOUN
ftr-412	220	17	(	(	PUNCT
ftr-412	220	18	based	base	VERB
ftr-412	220	19	on	on	ADP
ftr-412	220	20	either	either	CCONJ
ftr-412	220	21	a	a	DET
ftr-412	220	22	single	single	ADJ
ftr-412	220	23	year	year	NOUN
ftr-412	220	24	or	or	CCONJ
ftr-412	220	25	lifetime	lifetime	NOUN
ftr-412	220	26	time	time	NOUN
ftr-412	220	27	frame	frame	NOUN
ftr-412	220	28	,	,	PUNCT
ftr-412	220	29	or	or	CCONJ
ftr-412	220	30	on	on	ADP
ftr-412	220	31	a	a	DET
ftr-412	220	32	total	total	ADJ
ftr-412	220	33	income	income	NOUN
ftr-412	220	34	or	or	CCONJ
ftr-412	220	35	total	total	ADJ
ftr-412	220	36	consumed	consume	VERB
ftr-412	220	37	income	income	NOUN
ftr-412	220	38	basis	basis	NOUN
ftr-412	220	39	)	)	PUNCT
ftr-412	220	40	so	so	SCONJ
ftr-412	220	41	that	that	SCONJ
ftr-412	220	42	the	the	DET
ftr-412	220	43	weight	weight	NOUN
ftr-412	220	44	of	of	ADP
ftr-412	220	45	the	the	DET
ftr-412	220	46	tax	tax	NOUN
ftr-412	220	47	falls	fall	VERB
ftr-412	220	48	more	more	ADV
ftr-412	220	49	heavily	heavily	ADV
ftr-412	220	50	on	on	ADP
ftr-412	220	51	the	the	DET
ftr-412	220	52	rich	rich	ADJ
ftr-412	220	53	than	than	ADP
ftr-412	220	54	the	the	DET
ftr-412	220	55	poor	poor	ADJ
ftr-412	220	56	.	.	PUNCT
ftr-412	221	1	part	part	NOUN
ftr-412	221	2	1	1	NUM
ftr-412	221	3	considers	consider	VERB
ftr-412	221	4	biometric	biometric	ADJ
ftr-412	221	5	identifiers	identifier	NOUN
ftr-412	221	6	embedded	embed	VERB
ftr-412	221	7	in	in	ADP
ftr-412	221	8	national	national	ADJ
ftr-412	221	9	identity	identity	NOUN
ftr-412	221	10	“	"	PUNCT
ftr-412	221	11	smart	smart	ADJ
ftr-412	221	12	cards	card	NOUN
ftr-412	221	13	.	.	PUNCT
ftr-412	221	14	”	"	PUNCT
ftr-412	222	1	it	it	PRON
ftr-412	222	2	observes	observe	VERB
ftr-412	222	3	that	that	SCONJ
ftr-412	222	4	they	they	PRON
ftr-412	222	5	are	be	AUX
ftr-412	222	6	here	here	ADV
ftr-412	222	7	today	today	NOUN
ftr-412	222	8	.	.	PUNCT
ftr-412	223	1	they	they	PRON
ftr-412	223	2	are	be	AUX
ftr-412	223	3	currently	currently	ADV
ftr-412	223	4	in	in	ADP
ftr-412	223	5	use	use	NOUN
ftr-412	223	6	in	in	ADP
ftr-412	223	7	2006	2006	NUM
ftr-412	223	8	]	]	PUNCT
ftr-412	223	9	biometrics	biometric	NOUN
ftr-412	223	10	:	:	PUNCT
ftr-412	223	11	solving	solve	VERB
ftr-412	223	12	the	the	DET
ftr-412	223	13	regressivity	regressivity	NOUN
ftr-412	223	14	of	of	ADP
ftr-412	223	15	vats	vat	NOUN
ftr-412	223	16	and	and	CCONJ
ftr-412	223	17	rsts	rst	VERB
ftr-412	223	18	659	659	NUM
ftr-412	223	19	12	12	NUM
ftr-412	223	20	.	.	PUNCT
ftr-412	224	1	richard	richard	PROPN
ftr-412	224	2	t.	t.	PROPN
ftr-412	224	3	ainsworth	ainsworth	PROPN
ftr-412	224	4	,	,	PUNCT
ftr-412	224	5	the	the	DET
ftr-412	224	6	digital	digital	ADJ
ftr-412	224	7	vat	vat	NOUN
ftr-412	224	8	:	:	PUNCT
ftr-412	224	9	a	a	DET
ftr-412	224	10	proposal	proposal	NOUN
ftr-412	224	11	for	for	ADP
ftr-412	224	12	the	the	DET
ftr-412	224	13	president	president	NOUN
ftr-412	224	14	’s	’s	PART
ftr-412	224	15	advisory	advisory	ADJ
ftr-412	224	16	panel	panel	NOUN
ftr-412	224	17	on	on	ADP
ftr-412	224	18	federal	federal	ADJ
ftr-412	224	19	tax	tax	NOUN
ftr-412	224	20	reform	reform	NOUN
ftr-412	224	21	,	,	PUNCT
ftr-412	224	22	president	president	NOUN
ftr-412	224	23	’s	’s	PART
ftr-412	224	24	advisory	advisory	ADJ
ftr-412	224	25	panel	panel	NOUN
ftr-412	224	26	on	on	ADP
ftr-412	224	27	federal	federal	ADJ
ftr-412	224	28	tax	tax	NOUN
ftr-412	224	29	reform	reform	NOUN
ftr-412	224	30	(	(	PUNCT
ftr-412	224	31	apr	apr	PROPN
ftr-412	224	32	.	.	PROPN
ftr-412	224	33	30	30	NUM
ftr-412	224	34	,	,	PUNCT
ftr-412	224	35	2005	2005	NUM
ftr-412	224	36	)	)	PUNCT
ftr-412	224	37	at	at	ADP
ftr-412	224	38	http://comments.taxreformpanel.gov/	http://comments.taxreformpanel.gov/	PROPN
ftr-412	224	39	(	(	PUNCT
ftr-412	224	40	on	on	ADP
ftr-412	224	41	file	file	NOUN
ftr-412	224	42	with	with	ADP
ftr-412	224	43	author	author	NOUN
ftr-412	224	44	)	)	PUNCT
ftr-412	224	45	(	(	PUNCT
ftr-412	224	46	proposal	proposal	NOUN
ftr-412	224	47	in	in	ADP
ftr-412	224	48	response	response	NOUN
ftr-412	224	49	to	to	ADP
ftr-412	224	50	the	the	DET
ftr-412	224	51	second	second	ADJ
ftr-412	224	52	request	request	NOUN
ftr-412	224	53	for	for	ADP
ftr-412	224	54	comments	comment	NOUN
ftr-412	224	55	)	)	PUNCT
ftr-412	224	56	;	;	PUNCT
ftr-412	224	57	richard	richard	PROPN
ftr-412	224	58	t.	t.	PROPN
ftr-412	224	59	ainsworth	ainsworth	PROPN
ftr-412	224	60	,	,	PUNCT
ftr-412	224	61	the	the	DET
ftr-412	224	62	digital	digital	ADJ
ftr-412	224	63	vat	vat	NOUN
ftr-412	224	64	(	(	PUNCT
ftr-412	224	65	d	d	NOUN
ftr-412	224	66	-	-	PUNCT
ftr-412	224	67	vat	vat	NOUN
ftr-412	224	68	)	)	PUNCT
ftr-412	224	69	25	25	NUM
ftr-412	224	70	va	va	NOUN
ftr-412	224	71	.	.	PUNCT
ftr-412	225	1	tax	tax	PROPN
ftr-412	225	2	rev	rev	PROPN
ftr-412	225	3	.	.	PROPN
ftr-412	226	1	875	875	NUM
ftr-412	226	2	(	(	PUNCT
ftr-412	226	3	2006	2006	NUM
ftr-412	226	4	)	)	PUNCT
ftr-412	226	5	(	(	PUNCT
ftr-412	226	6	presenting	present	VERB
ftr-412	226	7	a	a	DET
ftr-412	226	8	expanded	expand	VERB
ftr-412	226	9	and	and	CCONJ
ftr-412	226	10	developed	develop	VERB
ftr-412	226	11	analysis	analysis	NOUN
ftr-412	226	12	of	of	ADP
ftr-412	226	13	the	the	DET
ftr-412	226	14	prior	prior	ADJ
ftr-412	226	15	submission	submission	NOUN
ftr-412	226	16	to	to	ADP
ftr-412	226	17	the	the	DET
ftr-412	226	18	panel	panel	NOUN
ftr-412	226	19	)	)	PUNCT
ftr-412	226	20	.	.	PUNCT
ftr-412	227	1	asia	asia	PROPN
ftr-412	227	2	and	and	CCONJ
ftr-412	227	3	parts	part	NOUN
ftr-412	227	4	of	of	ADP
ftr-412	227	5	the	the	DET
ftr-412	227	6	eu	eu	PROPN
ftr-412	227	7	with	with	ADP
ftr-412	227	8	comprehensive	comprehensive	ADJ
ftr-412	227	9	eu	eu	PROPN
ftr-412	227	10	implementation	implementation	NOUN
ftr-412	227	11	just	just	ADV
ftr-412	227	12	over	over	ADP
ftr-412	227	13	the	the	DET
ftr-412	227	14	horizon	horizon	NOUN
ftr-412	227	15	.	.	PUNCT
ftr-412	228	1	similar	similar	ADJ
ftr-412	228	2	ids	id	NOUN
ftr-412	228	3	in	in	ADP
ftr-412	228	4	america	america	PROPN
ftr-412	228	5	will	will	AUX
ftr-412	228	6	be	be	AUX
ftr-412	228	7	in	in	ADP
ftr-412	228	8	place	place	NOUN
ftr-412	228	9	by	by	ADP
ftr-412	228	10	2008	2008	NUM
ftr-412	228	11	under	under	ADP
ftr-412	228	12	the	the	DET
ftr-412	228	13	real	real	ADJ
ftr-412	228	14	i	i	PROPN
ftr-412	228	15	d	d	PROPN
ftr-412	228	16	act	act	PROPN
ftr-412	228	17	.	.	PUNCT
ftr-412	229	1	this	this	DET
ftr-412	229	2	part	part	NOUN
ftr-412	229	3	then	then	ADV
ftr-412	229	4	argues	argue	VERB
ftr-412	229	5	that	that	SCONJ
ftr-412	229	6	these	these	DET
ftr-412	229	7	cards	card	NOUN
ftr-412	229	8	are	be	AUX
ftr-412	229	9	slowly	slowly	ADV
ftr-412	229	10	(	(	PUNCT
ftr-412	229	11	through	through	ADP
ftr-412	229	12	the	the	DET
ftr-412	229	13	function	function	NOUN
ftr-412	229	14	creep	creep	NOUN
ftr-412	229	15	of	of	ADP
ftr-412	229	16	the	the	DET
ftr-412	229	17	technology	technology	NOUN
ftr-412	229	18	)	)	PUNCT
ftr-412	229	19	transforming	transform	VERB
ftr-412	229	20	tax	tax	NOUN
ftr-412	229	21	delivery	delivery	NOUN
ftr-412	229	22	services	service	NOUN
ftr-412	229	23	in	in	ADP
ftr-412	229	24	the	the	DET
ftr-412	229	25	eu	eu	PROPN
ftr-412	229	26	,	,	PUNCT
ftr-412	229	27	and	and	CCONJ
ftr-412	229	28	will	will	AUX
ftr-412	229	29	do	do	VERB
ftr-412	229	30	the	the	DET
ftr-412	229	31	same	same	ADJ
ftr-412	229	32	in	in	ADP
ftr-412	229	33	the	the	DET
ftr-412	229	34	u.s	u.s	PROPN
ftr-412	229	35	.	.	PROPN
ftr-412	229	36	it	it	PRON
ftr-412	229	37	further	far	ADV
ftr-412	229	38	argues	argue	VERB
ftr-412	229	39	that	that	SCONJ
ftr-412	229	40	excess	excess	ADJ
ftr-412	229	41	capacity	capacity	NOUN
ftr-412	229	42	in	in	ADP
ftr-412	229	43	these	these	DET
ftr-412	229	44	cards	card	NOUN
ftr-412	229	45	can	can	AUX
ftr-412	229	46	effect	effect	VERB
ftr-412	229	47	a	a	DET
ftr-412	229	48	hyper	hyper	ADJ
ftr-412	229	49	change	change	NOUN
ftr-412	229	50	in	in	ADP
ftr-412	229	51	the	the	DET
ftr-412	229	52	delivery	delivery	NOUN
ftr-412	229	53	of	of	ADP
ftr-412	229	54	tax	tax	NOUN
ftr-412	229	55	services	service	NOUN
ftr-412	229	56	–	–	PUNCT
ftr-412	229	57	it	it	PRON
ftr-412	229	58	can	can	AUX
ftr-412	229	59	allow	allow	VERB
ftr-412	229	60	the	the	DET
ftr-412	229	61	surgical	surgical	ADJ
ftr-412	229	62	application	application	NOUN
ftr-412	229	63	of	of	ADP
ftr-412	229	64	consumption	consumption	NOUN
ftr-412	229	65	tax	tax	NOUN
ftr-412	229	66	exemptions	exemption	NOUN
ftr-412	229	67	to	to	ADP
ftr-412	229	68	the	the	DET
ftr-412	229	69	needy	needy	NOUN
ftr-412	229	70	thereby	thereby	ADV
ftr-412	229	71	allowing	allow	VERB
ftr-412	229	72	a	a	DET
ftr-412	229	73	broad	broad	ADJ
ftr-412	229	74	base	base	NOUN
ftr-412	229	75	and	and	CCONJ
ftr-412	229	76	single	single	ADJ
ftr-412	229	77	rate	rate	NOUN
ftr-412	229	78	to	to	PART
ftr-412	229	79	be	be	AUX
ftr-412	229	80	applied	apply	VERB
ftr-412	229	81	in	in	ADP
ftr-412	229	82	all	all	DET
ftr-412	229	83	other	other	ADJ
ftr-412	229	84	situations	situation	NOUN
ftr-412	229	85	.	.	PUNCT
ftr-412	230	1	part	part	NOUN
ftr-412	230	2	2	2	NUM
ftr-412	230	3	considers	consider	VERB
ftr-412	230	4	fully	fully	ADV
ftr-412	230	5	digital	digital	ADJ
ftr-412	230	6	consumption	consumption	NOUN
ftr-412	230	7	tax	tax	NOUN
ftr-412	230	8	regimes	regime	NOUN
ftr-412	230	9	.	.	PUNCT
ftr-412	231	1	it	it	PRON
ftr-412	231	2	observes	observe	VERB
ftr-412	231	3	that	that	SCONJ
ftr-412	231	4	fully	fully	ADV
ftr-412	231	5	digital	digital	ADJ
ftr-412	231	6	consumption	consumption	NOUN
ftr-412	231	7	tax	tax	NOUN
ftr-412	231	8	systems	system	NOUN
ftr-412	231	9	are	be	AUX
ftr-412	231	10	here	here	ADV
ftr-412	231	11	today	today	NOUN
ftr-412	231	12	in	in	ADP
ftr-412	231	13	both	both	DET
ftr-412	231	14	vat	vat	NOUN
ftr-412	231	15	and	and	CCONJ
ftr-412	231	16	rst	rst	NOUN
ftr-412	231	17	systems	system	NOUN
ftr-412	231	18	.	.	PUNCT
ftr-412	232	1	in	in	ADP
ftr-412	232	2	the	the	DET
ftr-412	232	3	eu	eu	PROPN
ftr-412	232	4	a	a	DET
ftr-412	232	5	limited	limited	ADJ
ftr-412	232	6	digital	digital	ADJ
ftr-412	232	7	reporting	reporting	NOUN
ftr-412	232	8	and	and	CCONJ
ftr-412	232	9	payment	payment	NOUN
ftr-412	232	10	“	"	PUNCT
ftr-412	232	11	pilot	pilot	NOUN
ftr-412	232	12	”	"	PUNCT
ftr-412	232	13	is	be	AUX
ftr-412	232	14	operational	operational	ADJ
ftr-412	232	15	under	under	ADP
ftr-412	232	16	the	the	DET
ftr-412	232	17	digital	digital	ADJ
ftr-412	232	18	sales	sale	NOUN
ftr-412	232	19	directive	directive	NOUN
ftr-412	232	20	,	,	PUNCT
ftr-412	232	21	while	while	SCONJ
ftr-412	232	22	in	in	ADP
ftr-412	232	23	the	the	DET
ftr-412	232	24	u.s	u.s	PROPN
ftr-412	232	25	.	.	PROPN
ftr-412	232	26	a	a	DET
ftr-412	232	27	limited	limited	ADJ
ftr-412	232	28	digital	digital	ADJ
ftr-412	232	29	reporting	reporting	NOUN
ftr-412	232	30	,	,	PUNCT
ftr-412	232	31	payment	payment	NOUN
ftr-412	232	32	,	,	PUNCT
ftr-412	232	33	and	and	CCONJ
ftr-412	232	34	calculation	calculation	NOUN
ftr-412	232	35	“	"	PUNCT
ftr-412	232	36	pilot	pilot	NOUN
ftr-412	232	37	”	"	PUNCT
ftr-412	232	38	is	be	AUX
ftr-412	232	39	in	in	ADP
ftr-412	232	40	full	full	ADJ
ftr-412	232	41	operation	operation	NOUN
ftr-412	232	42	under	under	ADP
ftr-412	232	43	the	the	DET
ftr-412	232	44	streamlined	streamlined	ADJ
ftr-412	232	45	sale	sale	NOUN
ftr-412	232	46	tax	tax	NOUN
ftr-412	232	47	.	.	PUNCT
ftr-412	233	1	this	this	DET
ftr-412	233	2	part	part	NOUN
ftr-412	233	3	then	then	ADV
ftr-412	233	4	argues	argue	VERB
ftr-412	233	5	that	that	SCONJ
ftr-412	233	6	the	the	DET
ftr-412	233	7	time	time	NOUN
ftr-412	233	8	has	have	AUX
ftr-412	233	9	come	come	VERB
ftr-412	233	10	for	for	ADP
ftr-412	233	11	a	a	DET
ftr-412	233	12	comprehensive	comprehensive	ADJ
ftr-412	233	13	digital	digital	ADJ
ftr-412	233	14	consumption	consumption	NOUN
ftr-412	233	15	tax	tax	NOUN
ftr-412	233	16	,	,	PUNCT
ftr-412	233	17	similar	similar	ADJ
ftr-412	233	18	to	to	ADP
ftr-412	233	19	the	the	DET
ftr-412	233	20	one	one	NOUN
ftr-412	233	21	proposed	propose	VERB
ftr-412	233	22	to	to	ADP
ftr-412	233	23	the	the	DET
ftr-412	233	24	president	president	NOUN
ftr-412	233	25	’s	’s	PART
ftr-412	233	26	advisory	advisory	ADJ
ftr-412	233	27	panel	panel	NOUN
ftr-412	233	28	on	on	ADP
ftr-412	233	29	federal	federal	ADJ
ftr-412	233	30	tax	tax	NOUN
ftr-412	233	31	reform	reform	NOUN
ftr-412	233	32	.	.	PUNCT
ftr-412	234	1	with	with	ADP
ftr-412	234	2	a	a	DET
ftr-412	234	3	digital	digital	ADJ
ftr-412	234	4	consumption	consumption	NOUN
ftr-412	234	5	tax	tax	NOUN
ftr-412	234	6	in	in	ADP
ftr-412	234	7	place	place	NOUN
ftr-412	234	8	,	,	PUNCT
ftr-412	234	9	full12	full12	ADJ
ftr-412	234	10	advantage	advantage	NOUN
ftr-412	234	11	could	could	AUX
ftr-412	234	12	be	be	AUX
ftr-412	234	13	taken	take	VERB
ftr-412	234	14	of	of	ADP
ftr-412	234	15	the	the	DET
ftr-412	234	16	capacity	capacity	NOUN
ftr-412	234	17	of	of	ADP
ftr-412	234	18	the	the	DET
ftr-412	234	19	“	"	PUNCT
ftr-412	234	20	smart	smart	ADJ
ftr-412	234	21	”	"	PUNCT
ftr-412	234	22	i	i	PROPN
ftr-412	234	23	d	d	PROPN
ftr-412	234	24	to	to	PART
ftr-412	234	25	exempt	exempt	VERB
ftr-412	234	26	the	the	DET
ftr-412	234	27	poor	poor	ADJ
ftr-412	234	28	from	from	ADP
ftr-412	234	29	the	the	DET
ftr-412	234	30	tax	tax	NOUN
ftr-412	234	31	.	.	PUNCT
ftr-412	235	1	(	(	PUNCT
ftr-412	235	2	although	although	SCONJ
ftr-412	235	3	greatly	greatly	ADV
ftr-412	235	4	enhanced	enhance	VERB
ftr-412	235	5	by	by	ADP
ftr-412	235	6	a	a	DET
ftr-412	235	7	fully	fully	ADV
ftr-412	235	8	digital	digital	ADJ
ftr-412	235	9	consumption	consumption	NOUN
ftr-412	235	10	tax	tax	NOUN
ftr-412	235	11	,	,	PUNCT
ftr-412	235	12	the	the	DET
ftr-412	235	13	tax	tax	NOUN
ftr-412	235	14	delivery	delivery	NOUN
ftr-412	235	15	benefits	benefit	NOUN
ftr-412	235	16	of	of	ADP
ftr-412	235	17	the	the	DET
ftr-412	235	18	“	"	PUNCT
ftr-412	235	19	smart	smart	ADJ
ftr-412	235	20	”	"	PUNCT
ftr-412	235	21	i	i	PROPN
ftr-412	235	22	d	d	PROPN
ftr-412	235	23	are	be	AUX
ftr-412	235	24	not	not	PART
ftr-412	235	25	dependent	dependent	ADJ
ftr-412	235	26	on	on	ADP
ftr-412	235	27	it	it	PRON
ftr-412	235	28	.	.	PUNCT
ftr-412	236	1	in	in	ADP
ftr-412	236	2	some	some	DET
ftr-412	236	3	instances	instance	NOUN
ftr-412	236	4	,	,	PUNCT
ftr-412	236	5	even	even	ADV
ftr-412	236	6	under	under	ADP
ftr-412	236	7	a	a	DET
ftr-412	236	8	digital	digital	ADJ
ftr-412	236	9	consumption	consumption	NOUN
ftr-412	236	10	tax	tax	NOUN
ftr-412	236	11	,	,	PUNCT
ftr-412	236	12	paper	paper	NOUN
ftr-412	236	13	processes	process	NOUN
ftr-412	236	14	may	may	AUX
ftr-412	236	15	be	be	AUX
ftr-412	236	16	needed	need	VERB
ftr-412	236	17	in	in	ADP
ftr-412	236	18	small	small	ADJ
ftr-412	236	19	businesses	business	NOUN
ftr-412	236	20	or	or	CCONJ
ftr-412	236	21	remote	remote	ADJ
ftr-412	236	22	locations	location	NOUN
ftr-412	236	23	)	)	PUNCT
ftr-412	236	24	.	.	PUNCT
ftr-412	237	1	part	part	NOUN
ftr-412	237	2	3	3	NUM
ftr-412	237	3	considers	consider	VERB
ftr-412	237	4	certified	certified	ADJ
ftr-412	237	5	compliance	compliance	NOUN
ftr-412	237	6	software	software	NOUN
ftr-412	237	7	.	.	PUNCT
ftr-412	238	1	it	it	PRON
ftr-412	238	2	observes	observe	VERB
ftr-412	238	3	that	that	SCONJ
ftr-412	238	4	software	software	NOUN
ftr-412	238	5	certification	certification	NOUN
ftr-412	238	6	regimes	regime	NOUN
ftr-412	238	7	for	for	ADP
ftr-412	238	8	global	global	ADJ
ftr-412	238	9	vat	vat	NOUN
ftr-412	238	10	compliance	compliance	NOUN
ftr-412	238	11	have	have	AUX
ftr-412	238	12	been	be	AUX
ftr-412	238	13	proposed	propose	VERB
ftr-412	238	14	by	by	ADP
ftr-412	238	15	the	the	DET
ftr-412	238	16	oecd	oecd	PROPN
ftr-412	238	17	,	,	PUNCT
ftr-412	238	18	and	and	CCONJ
ftr-412	238	19	are	be	AUX
ftr-412	238	20	operational	operational	ADJ
ftr-412	238	21	under	under	ADP
ftr-412	238	22	the	the	DET
ftr-412	238	23	streamlined	streamlined	ADJ
ftr-412	238	24	sales	sale	NOUN
ftr-412	238	25	tax	tax	NOUN
ftr-412	238	26	in	in	ADP
ftr-412	238	27	the	the	DET
ftr-412	238	28	u.s	u.s	PROPN
ftr-412	238	29	.	.	PROPN
ftr-412	238	30	this	this	DET
ftr-412	238	31	part	part	NOUN
ftr-412	238	32	then	then	ADV
ftr-412	238	33	argues	argue	VERB
ftr-412	238	34	that	that	SCONJ
ftr-412	238	35	certification	certification	NOUN
ftr-412	238	36	of	of	ADP
ftr-412	238	37	tax	tax	NOUN
ftr-412	238	38	software	software	NOUN
ftr-412	238	39	is	be	AUX
ftr-412	238	40	the	the	DET
ftr-412	238	41	final	final	ADJ
ftr-412	238	42	piece	piece	NOUN
ftr-412	238	43	in	in	ADP
ftr-412	238	44	solving	solve	VERB
ftr-412	238	45	the	the	DET
ftr-412	238	46	consumption	consumption	NOUN
ftr-412	238	47	tax	tax	NOUN
ftr-412	238	48	’s	’s	PART
ftr-412	238	49	regressivity	regressivity	NOUN
ftr-412	238	50	puzzle	puzzle	NOUN
ftr-412	238	51	.	.	PUNCT
ftr-412	239	1	tax	tax	NOUN
ftr-412	239	2	calculation	calculation	NOUN
ftr-412	239	3	software	software	NOUN
ftr-412	239	4	not	not	PART
ftr-412	239	5	only	only	ADV
ftr-412	239	6	(	(	PUNCT
ftr-412	239	7	a	a	X
ftr-412	239	8	)	)	PUNCT
ftr-412	239	9	answers	answer	VERB
ftr-412	239	10	the	the	DET
ftr-412	239	11	global	global	ADJ
ftr-412	239	12	demand	demand	NOUN
ftr-412	239	13	for	for	ADP
ftr-412	239	14	corporate	corporate	ADJ
ftr-412	239	15	governance	governance	NOUN
ftr-412	239	16	reform	reform	NOUN
ftr-412	239	17	through	through	ADP
ftr-412	239	18	certification	certification	NOUN
ftr-412	239	19	of	of	ADP
ftr-412	239	20	software	software	NOUN
ftr-412	239	21	solutions	solution	NOUN
ftr-412	239	22	but	but	CCONJ
ftr-412	239	23	it	it	PRON
ftr-412	239	24	(	(	PUNCT
ftr-412	239	25	b	b	X
ftr-412	239	26	)	)	PUNCT
ftr-412	239	27	is	be	AUX
ftr-412	239	28	the	the	DET
ftr-412	239	29	vehicle	vehicle	NOUN
ftr-412	239	30	through	through	ADP
ftr-412	239	31	which	which	PRON
ftr-412	239	32	the	the	DET
ftr-412	239	33	“	"	PUNCT
ftr-412	239	34	smart	smart	ADJ
ftr-412	239	35	”	"	PUNCT
ftr-412	239	36	i	i	PROPN
ftr-412	239	37	d	d	PROPN
ftr-412	239	38	will	will	AUX
ftr-412	239	39	effectuate	effectuate	VERB
ftr-412	239	40	the	the	DET
ftr-412	239	41	exemption	exemption	NOUN
ftr-412	239	42	of	of	ADP
ftr-412	239	43	the	the	DET
ftr-412	239	44	poor	poor	ADJ
ftr-412	239	45	.	.	PUNCT
ftr-412	240	1	part	part	NOUN
ftr-412	240	2	4	4	NUM
ftr-412	240	3	provides	provide	VERB
ftr-412	240	4	a	a	DET
ftr-412	240	5	summary	summary	NOUN
ftr-412	240	6	of	of	ADP
ftr-412	240	7	the	the	DET
ftr-412	240	8	previous	previous	ADJ
ftr-412	240	9	parts	part	NOUN
ftr-412	240	10	by	by	ADP
ftr-412	240	11	turning	turn	VERB
ftr-412	240	12	the	the	DET
ftr-412	240	13	argument	argument	NOUN
ftr-412	240	14	of	of	ADP
ftr-412	240	15	this	this	DET
ftr-412	240	16	paper	paper	NOUN
ftr-412	240	17	on	on	ADP
ftr-412	240	18	its	its	PRON
ftr-412	240	19	head	head	NOUN
ftr-412	240	20	–	–	PUNCT
ftr-412	240	21	it	it	PRON
ftr-412	240	22	considers	consider	VERB
ftr-412	240	23	the	the	DET
ftr-412	240	24	regressivity	regressivity	NOUN
ftr-412	240	25	of	of	ADP
ftr-412	240	26	the	the	DET
ftr-412	240	27	consumption	consumption	NOUN
ftr-412	240	28	tax	tax	NOUN
ftr-412	240	29	from	from	ADP
ftr-412	240	30	the	the	DET
ftr-412	240	31	perspective	perspective	NOUN
ftr-412	240	32	of	of	ADP
ftr-412	240	33	the	the	DET
ftr-412	240	34	traditional	traditional	ADJ
ftr-412	240	35	barriers	barrier	NOUN
ftr-412	240	36	to	to	ADP
ftr-412	240	37	the	the	DET
ftr-412	240	38	establishment	establishment	NOUN
ftr-412	240	39	of	of	ADP
ftr-412	240	40	a	a	DET
ftr-412	240	41	progressive	progressive	ADJ
ftr-412	240	42	tax	tax	NOUN
ftr-412	240	43	instead	instead	ADV
ftr-412	240	44	of	of	ADP
ftr-412	240	45	from	from	ADP
ftr-412	240	46	the	the	DET
ftr-412	240	47	perspective	perspective	NOUN
ftr-412	240	48	of	of	ADP
ftr-412	240	49	the	the	DET
ftr-412	240	50	technology	technology	NOUN
ftr-412	240	51	that	that	PRON
ftr-412	240	52	allows	allow	VERB
ftr-412	240	53	us	we	PRON
ftr-412	240	54	to	to	PART
ftr-412	240	55	resolve	resolve	VERB
ftr-412	240	56	it	it	PRON
ftr-412	240	57	.	.	PUNCT
ftr-412	241	1	this	this	DET
ftr-412	241	2	summary	summary	NOUN
ftr-412	241	3	specifically	specifically	ADV
ftr-412	241	4	looks	look	VERB
ftr-412	241	5	at	at	ADP
ftr-412	241	6	the	the	DET
ftr-412	241	7	barriers	barrier	NOUN
ftr-412	241	8	of	of	ADP
ftr-412	241	9	(	(	PUNCT
ftr-412	241	10	a	a	PRON
ftr-412	241	11	)	)	PUNCT
ftr-412	241	12	tax	tax	NOUN
ftr-412	241	13	fraud	fraud	NOUN
ftr-412	241	14	,	,	PUNCT
ftr-412	241	15	(	(	PUNCT
ftr-412	241	16	b	b	X
ftr-412	241	17	)	)	PUNCT
ftr-412	241	18	surgical	surgical	ADJ
ftr-412	241	19	capacity	capacity	NOUN
ftr-412	241	20	and	and	CCONJ
ftr-412	241	21	(	(	PUNCT
ftr-412	241	22	c	c	NOUN
ftr-412	241	23	)	)	PUNCT
ftr-412	241	24	audit/	audit/	NUM
ftr-412	241	25	compliance	compliance	NOUN
ftr-412	241	26	.	.	PUNCT
ftr-412	242	1	this	this	DET
ftr-412	242	2	part	part	NOUN
ftr-412	242	3	then	then	ADV
ftr-412	242	4	closes	close	VERB
ftr-412	242	5	with	with	ADP
ftr-412	242	6	a	a	DET
ftr-412	242	7	proposal	proposal	NOUN
ftr-412	242	8	for	for	ADP
ftr-412	242	9	tax	tax	NOUN
ftr-412	242	10	reform	reform	NOUN
ftr-412	242	11	that	that	PRON
ftr-412	242	12	will	will	AUX
ftr-412	242	13	eliminate	eliminate	VERB
ftr-412	242	14	the	the	DET
ftr-412	242	15	regressivity	regressivity	NOUN
ftr-412	242	16	of	of	ADP
ftr-412	242	17	the	the	DET
ftr-412	242	18	consumption	consumption	NOUN
ftr-412	242	19	tax	tax	NOUN
ftr-412	242	20	.	.	PUNCT
ftr-412	243	1	660	660	NUM
ftr-412	243	2	florida	florida	PROPN
ftr-412	243	3	tax	tax	NOUN
ftr-412	243	4	review	review	NOUN
ftr-412	243	5	vol	vol	NOUN
ftr-412	243	6	.	.	PUNCT
ftr-412	244	1	7:10	7:10	NUM
ftr-412	244	2	13	13	NUM
ftr-412	244	3	.	.	PUNCT
ftr-412	245	1	united	united	PROPN
ftr-412	245	2	states	states	PROPN
ftr-412	245	3	general	general	PROPN
ftr-412	245	4	accounting	accounting	PROPN
ftr-412	245	5	office	office	NOUN
ftr-412	245	6	,	,	PUNCT
ftr-412	245	7	electronic	electronic	ADJ
ftr-412	245	8	benefits	benefit	NOUN
ftr-412	245	9	transfer	transfer	NOUN
ftr-412	245	10	:	:	PUNCT
ftr-412	245	11	use	use	NOUN
ftr-412	245	12	of	of	ADP
ftr-412	245	13	biometrics	biometric	NOUN
ftr-412	245	14	to	to	PART
ftr-412	245	15	deter	deter	VERB
ftr-412	245	16	fraud	fraud	NOUN
ftr-412	245	17	in	in	ADP
ftr-412	245	18	the	the	DET
ftr-412	245	19	nationwide	nationwide	ADJ
ftr-412	245	20	ebt	ebt	PROPN
ftr-412	245	21	program	program	NOUN
ftr-412	245	22	,	,	PUNCT
ftr-412	245	23	gao	gao	PROPN
ftr-412	245	24	/	/	SYM
ftr-412	245	25	osi-95	osi-95	PROPN
ftr-412	245	26	-	-	PUNCT
ftr-412	245	27	20	20	NUM
ftr-412	245	28	,	,	PUNCT
ftr-412	245	29	sept	sept	PROPN
ftr-412	245	30	.	.	PROPN
ftr-412	245	31	1995	1995	NUM
ftr-412	245	32	at	at	ADP
ftr-412	245	33	4	4	NUM
ftr-412	245	34	(	(	PUNCT
ftr-412	245	35	reporting	report	VERB
ftr-412	245	36	that	that	SCONJ
ftr-412	245	37	from	from	ADP
ftr-412	245	38	june	june	PROPN
ftr-412	245	39	1991	1991	NUM
ftr-412	245	40	through	through	ADP
ftr-412	245	41	july	july	PROPN
ftr-412	245	42	1994	1994	NUM
ftr-412	245	43	the	the	DET
ftr-412	245	44	los	los	PROPN
ftr-412	245	45	angeles	angeles	PROPN
ftr-412	245	46	county	county	PROPN
ftr-412	245	47	department	department	PROPN
ftr-412	245	48	of	of	ADP
ftr-412	245	49	public	public	ADJ
ftr-412	245	50	services	service	NOUN
ftr-412	245	51	used	use	VERB
ftr-412	245	52	fingerprinting	fingerprinting	NOUN
ftr-412	245	53	of	of	ADP
ftr-412	245	54	welfare	welfare	NOUN
ftr-412	245	55	recipients	recipient	NOUN
ftr-412	245	56	to	to	PART
ftr-412	245	57	eliminate	eliminate	VERB
ftr-412	245	58	3,000	3,000	NUM
ftr-412	245	59	previously	previously	ADV
ftr-412	245	60	-	-	PUNCT
ftr-412	245	61	approved	approve	VERB
ftr-412	245	62	entitlement	entitlement	NOUN
ftr-412	245	63	cases	case	NOUN
ftr-412	245	64	,	,	PUNCT
ftr-412	245	65	saving	save	VERB
ftr-412	245	66	over	over	ADP
ftr-412	245	67	$	$	SYM
ftr-412	245	68	14	14	NUM
ftr-412	245	69	million	million	NUM
ftr-412	245	70	)	)	PUNCT
ftr-412	245	71	;	;	PUNCT
ftr-412	245	72	john	john	PROPN
ftr-412	245	73	d.	d.	PROPN
ftr-412	245	74	woodward	woodward	PROPN
ftr-412	245	75	,	,	PUNCT
ftr-412	245	76	biometric	biometric	ADJ
ftr-412	245	77	scanning	scanning	NOUN
ftr-412	245	78	,	,	PUNCT
ftr-412	245	79	law	law	NOUN
ftr-412	245	80	and	and	CCONJ
ftr-412	245	81	policy	policy	NOUN
ftr-412	245	82	:	:	PUNCT
ftr-412	245	83	identifying	identify	VERB
ftr-412	245	84	the	the	DET
ftr-412	245	85	concerns	concern	NOUN
ftr-412	245	86	–	–	PUNCT
ftr-412	245	87	drafting	draft	VERB
ftr-412	245	88	the	the	DET
ftr-412	245	89	biometric	biometric	ADJ
ftr-412	245	90	blueprint	blueprint	NOUN
ftr-412	245	91	,	,	PUNCT
ftr-412	245	92	59	59	NUM
ftr-412	245	93	u.	u.	NOUN
ftr-412	245	94	pitt	pitt	PROPN
ftr-412	245	95	l.	l.	PROPN
ftr-412	245	96	rev	rev	PROPN
ftr-412	245	97	.	.	PROPN
ftr-412	245	98	97	97	NUM
ftr-412	245	99	,	,	PUNCT
ftr-412	245	100	152	152	NUM
ftr-412	245	101	(	(	PUNCT
ftr-412	245	102	1997	1997	NUM
ftr-412	245	103	)	)	PUNCT
ftr-412	245	104	(	(	PUNCT
ftr-412	245	105	indicating	indicate	VERB
ftr-412	245	106	that	that	SCONJ
ftr-412	245	107	the	the	DET
ftr-412	245	108	states	state	NOUN
ftr-412	245	109	of	of	ADP
ftr-412	245	110	connecticut	connecticut	PROPN
ftr-412	245	111	,	,	PUNCT
ftr-412	245	112	illinois	illinois	PROPN
ftr-412	245	113	,	,	PUNCT
ftr-412	245	114	massachusetts	massachusetts	PROPN
ftr-412	245	115	,	,	PUNCT
ftr-412	245	116	new	new	PROPN
ftr-412	245	117	jersey	jersey	PROPN
ftr-412	245	118	,	,	PUNCT
ftr-412	245	119	new	new	PROPN
ftr-412	245	120	york	york	PROPN
ftr-412	245	121	,	,	PUNCT
ftr-412	245	122	pennsylvania	pennsylvania	PROPN
ftr-412	245	123	and	and	CCONJ
ftr-412	245	124	texas	texas	PROPN
ftr-412	245	125	are	be	AUX
ftr-412	245	126	using	use	VERB
ftr-412	245	127	similar	similar	ADJ
ftr-412	245	128	fingerprint	fingerprint	NOUN
ftr-412	245	129	imaging	imaging	NOUN
ftr-412	245	130	to	to	PART
ftr-412	245	131	prevent	prevent	VERB
ftr-412	245	132	welfare	welfare	NOUN
ftr-412	245	133	fraud	fraud	NOUN
ftr-412	245	134	)	)	PUNCT
ftr-412	245	135	.	.	PUNCT
ftr-412	246	1	globally	globally	ADV
ftr-412	246	2	it	it	PRON
ftr-412	246	3	is	be	AUX
ftr-412	246	4	the	the	DET
ftr-412	246	5	health	health	NOUN
ftr-412	246	6	care	care	NOUN
ftr-412	246	7	sector	sector	NOUN
ftr-412	246	8	is	be	AUX
ftr-412	246	9	a	a	DET
ftr-412	246	10	leader	leader	NOUN
ftr-412	246	11	in	in	ADP
ftr-412	246	12	identifying	identify	VERB
ftr-412	246	13	where	where	SCONJ
ftr-412	246	14	smart	smart	ADJ
ftr-412	246	15	card	card	NOUN
ftr-412	246	16	efficiency	efficiency	NOUN
ftr-412	246	17	gains	gain	NOUN
ftr-412	246	18	can	can	AUX
ftr-412	246	19	be	be	AUX
ftr-412	246	20	found	find	VERB
ftr-412	246	21	–	–	PUNCT
ftr-412	246	22	increasing	increase	VERB
ftr-412	246	23	quality	quality	NOUN
ftr-412	246	24	and	and	CCONJ
ftr-412	246	25	decreasing	decrease	VERB
ftr-412	246	26	the	the	DET
ftr-412	246	27	cost	cost	NOUN
ftr-412	246	28	of	of	ADP
ftr-412	246	29	care	care	NOUN
ftr-412	246	30	.	.	PUNCT
ftr-412	247	1	both	both	PRON
ftr-412	247	2	government	government	NOUN
ftr-412	247	3	and	and	CCONJ
ftr-412	247	4	private	private	ADJ
ftr-412	247	5	sector	sector	NOUN
ftr-412	247	6	institutions	institution	NOUN
ftr-412	247	7	have	have	AUX
ftr-412	247	8	adopted	adopt	VERB
ftr-412	247	9	smart	smart	ADJ
ftr-412	247	10	card	card	NOUN
ftr-412	247	11	technology	technology	NOUN
ftr-412	247	12	.	.	PUNCT
ftr-412	248	1	for	for	ADP
ftr-412	248	2	example	example	NOUN
ftr-412	248	3	,	,	PUNCT
ftr-412	248	4	an	an	DET
ftr-412	248	5	eu	eu	PROPN
ftr-412	248	6	council	council	PROPN
ftr-412	248	7	regulation	regulation	NOUN
ftr-412	248	8	made	make	VERB
ftr-412	248	9	health	health	NOUN
ftr-412	248	10	care	care	NOUN
ftr-412	248	11	available	available	ADJ
ftr-412	248	12	to	to	ADP
ftr-412	248	13	citizens	citizen	NOUN
ftr-412	248	14	temporarily	temporarily	ADV
ftr-412	248	15	present	present	ADJ
ftr-412	248	16	in	in	ADP
ftr-412	248	17	another	another	DET
ftr-412	248	18	member	member	NOUN
ftr-412	248	19	state	state	NOUN
ftr-412	248	20	,	,	PUNCT
ftr-412	248	21	and	and	CCONJ
ftr-412	248	22	this	this	PRON
ftr-412	248	23	in	in	ADP
ftr-412	248	24	turn	turn	NOUN
ftr-412	248	25	quickly	quickly	ADV
ftr-412	248	26	lead	lead	VERB
ftr-412	248	27	to	to	ADP
ftr-412	248	28	the	the	DET
ftr-412	248	29	adoption	adoption	NOUN
ftr-412	248	30	of	of	ADP
ftr-412	248	31	private	private	ADJ
ftr-412	248	32	sector	sector	NOUN
ftr-412	248	33	smart	smart	ADJ
ftr-412	248	34	cards	card	NOUN
ftr-412	248	35	containing	contain	VERB
ftr-412	248	36	patient	patient	ADJ
ftr-412	248	37	medical	medical	ADJ
ftr-412	248	38	data	datum	NOUN
ftr-412	248	39	,	,	PUNCT
ftr-412	248	40	as	as	ADV
ftr-412	248	41	well	well	ADV
ftr-412	248	42	as	as	ADP
ftr-412	248	43	an	an	DET
ftr-412	248	44	eu	eu	ADJ
ftr-412	248	45	-	-	ADJ
ftr-412	248	46	wide	wide	ADJ
ftr-412	248	47	smart	smart	ADJ
ftr-412	248	48	card	card	NOUN
ftr-412	248	49	to	to	PART
ftr-412	248	50	facilitate	facilitate	VERB
ftr-412	248	51	the	the	DET
ftr-412	248	52	sharing	sharing	NOUN
ftr-412	248	53	of	of	ADP
ftr-412	248	54	services	service	NOUN
ftr-412	248	55	among	among	ADP
ftr-412	248	56	countries	country	NOUN
ftr-412	248	57	.	.	PUNCT
ftr-412	249	1	commission	commission	NOUN
ftr-412	249	2	regulation	regulation	NOUN
ftr-412	249	3	1408/71	1408/71	NUM
ftr-412	249	4	of	of	ADP
ftr-412	249	5	14	14	NUM
ftr-412	249	6	june	june	PROPN
ftr-412	249	7	1971	1971	NUM
ftr-412	249	8	on	on	ADP
ftr-412	249	9	the	the	DET
ftr-412	249	10	application	application	NOUN
ftr-412	249	11	of	of	ADP
ftr-412	249	12	social	social	ADJ
ftr-412	249	13	security	security	NOUN
ftr-412	249	14	schemes	scheme	NOUN
ftr-412	249	15	to	to	ADP
ftr-412	249	16	employed	employ	VERB
ftr-412	249	17	persons	person	NOUN
ftr-412	249	18	,	,	PUNCT
ftr-412	249	19	to	to	AUX
ftr-412	249	20	selfemployed	selfemploye	VERB
ftr-412	249	21	persons	person	NOUN
ftr-412	249	22	,	,	PUNCT
ftr-412	249	23	and	and	CCONJ
ftr-412	249	24	to	to	ADP
ftr-412	249	25	members	member	NOUN
ftr-412	249	26	of	of	ADP
ftr-412	249	27	their	their	PRON
ftr-412	249	28	families	family	NOUN
ftr-412	249	29	moving	move	VERB
ftr-412	249	30	within	within	ADP
ftr-412	249	31	the	the	DET
ftr-412	249	32	community	community	NOUN
ftr-412	249	33	,	,	PUNCT
ftr-412	249	34	a	a	DET
ftr-412	249	35	r	r	NOUN
ftr-412	249	36	t	t	NOUN
ftr-412	250	1	i	i	PRON
ftr-412	250	2	c	c	NOUN
ftr-412	250	3	l	l	NOUN
ftr-412	250	4	e	e	NOUN
ftr-412	250	5	2	2	NUM
ftr-412	250	6	2	2	NUM
ftr-412	250	7	(	(	PUNCT
ftr-412	250	8	1	1	NUM
ftr-412	250	9	)	)	PUNCT
ftr-412	250	10	(	(	PUNCT
ftr-412	250	11	a	a	X
ftr-412	250	12	)	)	PUNCT
ftr-412	250	13	,	,	PUNCT
ftr-412	250	14	1	1	NUM
ftr-412	250	15	9	9	NUM
ftr-412	250	16	7	7	NUM
ftr-412	250	17	1	1	NUM
ftr-412	250	18	o	o	NOUN
ftr-412	250	19	.	.	PUNCT
ftr-412	251	1	j	j	PROPN
ftr-412	251	2	.	.	PUNCT
ftr-412	252	1	(	(	PUNCT
ftr-412	252	2	l	l	NOUN
ftr-412	252	3	1	1	NUM
ftr-412	252	4	4	4	NUM
ftr-412	252	5	9	9	NUM
ftr-412	252	6	)	)	PUNCT
ftr-412	252	7	a	a	DET
ftr-412	252	8	t	t	NOUN
ftr-412	252	9	http://www.dwp.gov.uk/advisers/docs/lawvols/bluevol/pdf/a9_2001.pdf	http://www.dwp.gov.uk/advisers/docs/lawvols/bluevol/pdf/a9_2001.pdf	PROPN
ftr-412	252	10	)	)	PUNCT
ftr-412	252	11	.	.	PUNCT
ftr-412	253	1	see	see	VERB
ftr-412	253	2	also	also	ADV
ftr-412	253	3	attila	attila	PROPN
ftr-412	253	4	naszlady	naszlady	PROPN
ftr-412	253	5	&	&	CCONJ
ftr-412	253	6	janos	janos	PROPN
ftr-412	253	7	naszlady	naszlady	PROPN
ftr-412	253	8	,	,	PUNCT
ftr-412	253	9	patient	patient	ADJ
ftr-412	253	10	health	health	NOUN
ftr-412	253	11	record	record	NOUN
ftr-412	253	12	on	on	ADP
ftr-412	253	13	a	a	DET
ftr-412	253	14	smart	smart	ADJ
ftr-412	253	15	card	card	NOUN
ftr-412	253	16	,	,	PUNCT
ftr-412	253	17	48	48	NUM
ftr-412	253	18	int	int	NOUN
ftr-412	253	19	.	.	PUNCT
ftr-412	254	1	j.	j.	PROPN
ftr-412	254	2	med	med	PROPN
ftr-412	254	3	.	.	PUNCT
ftr-412	255	1	informatics	informatic	NOUN
ftr-412	255	2	191	191	NUM
ftr-412	255	3	(	(	PUNCT
ftr-412	255	4	1998	1998	NUM
ftr-412	255	5	)	)	PUNCT
ftr-412	255	6	(	(	PUNCT
ftr-412	255	7	studying	study	VERB
ftr-412	255	8	the	the	DET
ftr-412	255	9	adoption	adoption	NOUN
ftr-412	255	10	of	of	ADP
ftr-412	255	11	smart	smart	ADJ
ftr-412	255	12	card	card	NOUN
ftr-412	255	13	technology	technology	NOUN
ftr-412	255	14	in	in	ADP
ftr-412	255	15	hungary	hungary	PROPN
ftr-412	255	16	for	for	ADP
ftr-412	255	17	efficient	efficient	ADJ
ftr-412	255	18	communication	communication	NOUN
ftr-412	255	19	of	of	ADP
ftr-412	255	20	patient	patient	ADJ
ftr-412	255	21	histories	history	NOUN
ftr-412	255	22	and	and	CCONJ
ftr-412	255	23	the	the	DET
ftr-412	255	24	findings	finding	NOUN
ftr-412	255	25	of	of	ADP
ftr-412	255	26	physical	physical	ADJ
ftr-412	255	27	examinations	examination	NOUN
ftr-412	255	28	)	)	PUNCT
ftr-412	255	29	;	;	PUNCT
ftr-412	255	30	administrative	administrative	ADJ
ftr-412	255	31	commission	commission	NOUN
ftr-412	255	32	on	on	ADP
ftr-412	255	33	social	social	ADJ
ftr-412	255	34	security	security	NOUN
ftr-412	255	35	for	for	ADP
ftr-412	255	36	migrant	migrant	ADJ
ftr-412	255	37	workers	worker	NOUN
ftr-412	255	38	decision	decision	VERB
ftr-412	255	39	189	189	NUM
ftr-412	255	40	of	of	ADP
ftr-412	255	41	18	18	NUM
ftr-412	255	42	june	june	PROPN
ftr-412	255	43	2003	2003	NUM
ftr-412	255	44	aimed	aim	VERB
ftr-412	255	45	at	at	ADP
ftr-412	255	46	introducing	introduce	VERB
ftr-412	255	47	a	a	DET
ftr-412	255	48	european	european	ADJ
ftr-412	255	49	insurance	insurance	NOUN
ftr-412	255	50	card	card	NOUN
ftr-412	255	51	to	to	PART
ftr-412	255	52	replace	replace	VERB
ftr-412	255	53	the	the	DET
ftr-412	255	54	forms	form	NOUN
ftr-412	255	55	necessary	necessary	ADJ
ftr-412	255	56	for	for	ADP
ftr-412	255	57	application	application	NOUN
ftr-412	255	58	of	of	ADP
ftr-412	255	59	council	council	NOUN
ftr-412	255	60	regulation	regulation	NOUN
ftr-412	255	61	(	(	PUNCT
ftr-412	255	62	eec	eec	PROPN
ftr-412	255	63	)	)	PUNCT
ftr-412	256	1	no	no	PRON
ftr-412	256	2	1408/71	1408/71	NUM
ftr-412	256	3	and	and	CCONJ
ftr-412	256	4	(	(	PUNCT
ftr-412	256	5	eec	eec	PROPN
ftr-412	256	6	)	)	PUNCT
ftr-412	256	7	no	no	DET
ftr-412	256	8	574/72	574/72	NUM
ftr-412	256	9	as	as	SCONJ
ftr-412	256	10	regards	regard	VERB
ftr-412	256	11	access	access	NOUN
ftr-412	256	12	to	to	ADP
ftr-412	256	13	health	health	NOUN
ftr-412	256	14	care	care	NOUN
ftr-412	256	15	during	during	ADP
ftr-412	256	16	a	a	DET
ftr-412	256	17	temporary	temporary	ADJ
ftr-412	256	18	stay	stay	NOUN
ftr-412	256	19	in	in	ADP
ftr-412	256	20	a	a	DET
ftr-412	256	21	member	member	NOUN
ftr-412	256	22	state	state	NOUN
ftr-412	256	23	other	other	ADJ
ftr-412	256	24	than	than	ADP
ftr-412	256	25	the	the	DET
ftr-412	256	26	competent	competent	ADJ
ftr-412	256	27	state	state	NOUN
ftr-412	256	28	or	or	CCONJ
ftr-412	256	29	the	the	DET
ftr-412	256	30	state	state	NOUN
ftr-412	256	31	of	of	ADP
ftr-412	256	32	residence	residence	NOUN
ftr-412	256	33	,	,	PUNCT
ftr-412	256	34	o.j	o.j	PROPN
ftr-412	256	35	.	.	PROPN
ftr-412	256	36	(	(	PUNCT
ftr-412	256	37	l	l	NOUN
ftr-412	256	38	276	276	NUM
ftr-412	256	39	)	)	PUNCT
ftr-412	256	40	1	1	NUM
ftr-412	256	41	;	;	PUNCT
ftr-412	256	42	administrative	administrative	ADJ
ftr-412	256	43	commission	commission	NOUN
ftr-412	256	44	on	on	ADP
ftr-412	256	45	social	social	ADJ
ftr-412	256	46	security	security	NOUN
ftr-412	256	47	for	for	ADP
ftr-412	256	48	migrant	migrant	ADJ
ftr-412	256	49	workers	worker	NOUN
ftr-412	256	50	decision	decision	VERB
ftr-412	256	51	190	190	NUM
ftr-412	256	52	of	of	ADP
ftr-412	256	53	18	18	NUM
ftr-412	256	54	june	june	PROPN
ftr-412	256	55	2003	2003	NUM
ftr-412	256	56	concerning	concern	VERB
ftr-412	256	57	the	the	DET
ftr-412	256	58	technical	technical	ADJ
ftr-412	256	59	specifications	specification	NOUN
ftr-412	256	60	of	of	ADP
ftr-412	256	61	the	the	DET
ftr-412	256	62	european	european	PROPN
ftr-412	256	63	health	health	PROPN
ftr-412	256	64	insurance	insurance	NOUN
ftr-412	256	65	card	card	NOUN
ftr-412	256	66	,	,	PUNCT
ftr-412	256	67	o.j	o.j	PROPN
ftr-412	256	68	.	.	PUNCT
ftr-412	257	1	(	(	PUNCT
ftr-412	257	2	l	l	NOUN
ftr-412	257	3	276	276	NUM
ftr-412	257	4	)	)	PUNCT
ftr-412	257	5	4	4	NUM
ftr-412	257	6	.	.	NOUN
ftr-412	257	7	outside	outside	ADP
ftr-412	257	8	of	of	ADP
ftr-412	257	9	the	the	DET
ftr-412	257	10	eu	eu	PROPN
ftr-412	257	11	see	see	VERB
ftr-412	257	12	also	also	ADV
ftr-412	257	13	alvin	alvin	PROPN
ftr-412	257	14	t.	t.	PROPN
ftr-412	257	15	s.	s.	PROPN
ftr-412	257	16	chan	chan	PROPN
ftr-412	257	17	,	,	PUNCT
ftr-412	257	18	www+	www+	ADP
ftr-412	257	19	smart	smart	ADJ
ftr-412	257	20	card	card	NOUN
ftr-412	257	21	:	:	PUNCT
ftr-412	257	22	towards	towards	ADP
ftr-412	257	23	a	a	DET
ftr-412	257	24	mobile	mobile	ADJ
ftr-412	257	25	health	health	NOUN
ftr-412	257	26	care	care	NOUN
ftr-412	257	27	management	management	NOUN
ftr-412	257	28	system	system	NOUN
ftr-412	257	29	57	57	NUM
ftr-412	257	30	int	int	NOUN
ftr-412	257	31	.	.	PUNCT
ftr-412	258	1	j.	j.	PROPN
ftr-412	258	2	med	med	PROPN
ftr-412	258	3	.	.	PUNCT
ftr-412	259	1	informatics	informatics	PROPN
ftr-412	259	2	127	127	NUM
ftr-412	259	3	(	(	PUNCT
ftr-412	259	4	2000	2000	NUM
ftr-412	259	5	)	)	PUNCT
ftr-412	259	6	(	(	PUNCT
ftr-412	259	7	presenting	present	VERB
ftr-412	259	8	a	a	DET
ftr-412	259	9	study	study	NOUN
ftr-412	259	10	on	on	ADP
ftr-412	259	11	extending	extend	VERB
ftr-412	259	12	medical	medical	ADJ
ftr-412	259	13	smart	smart	ADJ
ftr-412	259	14	card	card	NOUN
ftr-412	259	15	technology	technology	NOUN
ftr-412	259	16	through	through	ADP
ftr-412	259	17	world	world	NOUN
ftr-412	259	18	wide	wide	ADJ
ftr-412	259	19	web	web	NOUN
ftr-412	259	20	applications	application	NOUN
ftr-412	259	21	as	as	ADP
ftr-412	259	22	a	a	DET
ftr-412	259	23	standard	standard	ADJ
ftr-412	259	24	interface	interface	NOUN
ftr-412	259	25	tool	tool	NOUN
ftr-412	259	26	for	for	ADP
ftr-412	259	27	accessing	access	VERB
ftr-412	259	28	medical	medical	ADJ
ftr-412	259	29	records	record	NOUN
ftr-412	259	30	contained	contain	VERB
ftr-412	259	31	within	within	ADP
ftr-412	259	32	smart	smart	ADJ
ftr-412	259	33	cards	card	NOUN
ftr-412	259	34	,	,	PUNCT
ftr-412	259	35	conducted	conduct	VERB
ftr-412	259	36	and	and	CCONJ
ftr-412	259	37	implemented	implement	VERB
ftr-412	259	38	in	in	ADP
ftr-412	259	39	hong	hong	PROPN
ftr-412	259	40	kong	kong	PROPN
ftr-412	259	41	)	)	PUNCT
ftr-412	259	42	;	;	PUNCT
ftr-412	259	43	benoit	benoit	PROPN
ftr-412	259	44	a.	a.	PROPN
ftr-412	259	45	aubert	aubert	PROPN
ftr-412	259	46	&	&	CCONJ
ftr-412	259	47	genevieve	genevieve	PROPN
ftr-412	259	48	hamel	hamel	PROPN
ftr-412	259	49	,	,	PUNCT
ftr-412	259	50	adoption	adoption	NOUN
ftr-412	259	51	of	of	ADP
ftr-412	259	52	smart	smart	ADJ
ftr-412	259	53	cards	card	NOUN
ftr-412	259	54	in	in	ADP
ftr-412	259	55	the	the	DET
ftr-412	259	56	medical	medical	ADJ
ftr-412	259	57	sector	sector	NOUN
ftr-412	259	58	:	:	PUNCT
ftr-412	259	59	the	the	DET
ftr-412	259	60	canadian	canadian	ADJ
ftr-412	259	61	experience	experience	NOUN
ftr-412	259	62	,	,	PUNCT
ftr-412	259	63	53	53	NUM
ftr-412	259	64	soc	soc	NOUN
ftr-412	259	65	.	.	PUNCT
ftr-412	260	1	sci	sci	PROPN
ftr-412	260	2	.	.	PROPN
ftr-412	260	3	&	&	CCONJ
ftr-412	260	4	med	med	PROPN
ftr-412	260	5	.	.	PUNCT
ftr-412	261	1	879	879	NUM
ftr-412	261	2	(	(	PUNCT
ftr-412	261	3	2001	2001	NUM
ftr-412	261	4	)	)	PUNCT
ftr-412	261	5	(	(	PUNCT
ftr-412	261	6	presenting	present	VERB
ftr-412	261	7	a	a	DET
ftr-412	261	8	canadian	canadian	ADJ
ftr-412	261	9	study	study	NOUN
ftr-412	261	10	on	on	ADP
ftr-412	261	11	the	the	DET
ftr-412	261	12	adoption	adoption	NOUN
ftr-412	261	13	of	of	ADP
ftr-412	261	14	smart	smart	ADJ
ftr-412	261	15	card	card	NOUN
ftr-412	261	16	technology	technology	NOUN
ftr-412	261	17	in	in	ADP
ftr-412	261	18	the	the	DET
ftr-412	261	19	medical	medical	ADJ
ftr-412	261	20	sector	sector	NOUN
ftr-412	261	21	that	that	PRON
ftr-412	261	22	stresses	stress	VERB
ftr-412	261	23	the	the	DET
ftr-412	261	24	need	need	NOUN
ftr-412	261	25	for	for	ADP
ftr-412	261	26	providing	provide	VERB
ftr-412	261	27	both	both	CCONJ
ftr-412	261	28	direct	direct	ADJ
ftr-412	261	29	benefits	benefit	NOUN
ftr-412	261	30	to	to	ADP
ftr-412	261	31	the	the	DET
ftr-412	261	32	user	user	NOUN
ftr-412	261	33	and	and	CCONJ
ftr-412	261	34	completeness	completeness	NOUN
ftr-412	261	35	of	of	ADP
ftr-412	261	36	information	information	NOUN
ftr-412	261	37	for	for	ADP
ftr-412	261	38	acceptance	acceptance	NOUN
ftr-412	261	39	by	by	ADP
ftr-412	261	40	the	the	DET
ftr-412	261	41	medical	medical	ADJ
ftr-412	261	42	professional	professional	NOUN
ftr-412	261	43	)	)	PUNCT
ftr-412	261	44	.	.	PUNCT
ftr-412	262	1	part	part	NOUN
ftr-412	263	1	i	i	NOUN
ftr-412	263	2	:	:	PUNCT
ftr-412	263	3	identity	identity	NOUN
ftr-412	263	4	cards	card	NOUN
ftr-412	263	5	national	national	ADJ
ftr-412	263	6	identity	identity	NOUN
ftr-412	263	7	cards	card	NOUN
ftr-412	263	8	with	with	ADP
ftr-412	263	9	biometric	biometric	ADJ
ftr-412	263	10	identifiers	identifier	NOUN
ftr-412	263	11	play	play	VERB
ftr-412	263	12	a	a	DET
ftr-412	263	13	central	central	ADJ
ftr-412	263	14	role	role	NOUN
ftr-412	263	15	in	in	ADP
ftr-412	263	16	present	present	ADJ
ftr-412	263	17	day	day	NOUN
ftr-412	263	18	public	public	ADJ
ftr-412	263	19	and	and	CCONJ
ftr-412	263	20	private	private	ADJ
ftr-412	263	21	sector	sector	NOUN
ftr-412	263	22	efficiency	efficiency	NOUN
ftr-412	263	23	and	and	CCONJ
ftr-412	263	24	security	security	NOUN
ftr-412	263	25	efforts	effort	NOUN
ftr-412	263	26	.	.	PUNCT
ftr-412	264	1	as	as	ADP
ftr-412	264	2	these13	these13	NOUN
ftr-412	264	3	14	14	NUM
ftr-412	264	4	2006	2006	NUM
ftr-412	264	5	]	]	PUNCT
ftr-412	264	6	biometrics	biometric	NOUN
ftr-412	264	7	:	:	PUNCT
ftr-412	264	8	solving	solve	VERB
ftr-412	264	9	the	the	DET
ftr-412	264	10	regressivity	regressivity	NOUN
ftr-412	264	11	of	of	ADP
ftr-412	264	12	vats	vat	NOUN
ftr-412	264	13	and	and	CCONJ
ftr-412	264	14	rsts	rst	VERB
ftr-412	264	15	661	661	NUM
ftr-412	264	16	similar	similar	ADJ
ftr-412	264	17	efforts	effort	NOUN
ftr-412	264	18	in	in	ADP
ftr-412	264	19	the	the	DET
ftr-412	264	20	u.s	u.s	PROPN
ftr-412	264	21	.	.	PROPN
ftr-412	264	22	were	be	AUX
ftr-412	264	23	advanced	advanced	ADJ
ftr-412	264	24	under	under	ADP
ftr-412	264	25	a	a	DET
ftr-412	264	26	reform	reform	NOUN
ftr-412	264	27	of	of	ADP
ftr-412	264	28	the	the	DET
ftr-412	264	29	u.s	u.s	PROPN
ftr-412	264	30	.	.	PROPN
ftr-412	264	31	health	health	PROPN
ftr-412	264	32	care	care	NOUN
ftr-412	264	33	system	system	NOUN
ftr-412	264	34	.	.	PUNCT
ftr-412	265	1	although	although	SCONJ
ftr-412	265	2	ultimately	ultimately	ADV
ftr-412	265	3	unsuccessful	unsuccessful	ADJ
ftr-412	265	4	,	,	PUNCT
ftr-412	265	5	the	the	DET
ftr-412	265	6	clinton	clinton	PROPN
ftr-412	265	7	health	health	PROPN
ftr-412	265	8	security	security	PROPN
ftr-412	265	9	act	act	PROPN
ftr-412	265	10	(	(	PUNCT
ftr-412	265	11	h.r	h.r	PROPN
ftr-412	265	12	.	.	PROPN
ftr-412	265	13	3600/	3600/	NUM
ftr-412	265	14	s.1757	s.1757	NOUN
ftr-412	265	15	,	,	PUNCT
ftr-412	265	16	103d	103d	NUM
ftr-412	265	17	cong	cong	NOUN
ftr-412	265	18	.	.	PUNCT
ftr-412	265	19	,	,	PUNCT
ftr-412	265	20	1st	1st	ADJ
ftr-412	265	21	sess	sess	NOUN
ftr-412	265	22	.	.	PUNCT
ftr-412	266	1	(	(	PUNCT
ftr-412	266	2	1993	1993	NUM
ftr-412	266	3	)	)	PUNCT
ftr-412	266	4	)	)	PUNCT
ftr-412	266	5	made	make	VERB
ftr-412	266	6	the	the	DET
ftr-412	266	7	issuance	issuance	NOUN
ftr-412	266	8	of	of	ADP
ftr-412	266	9	a	a	DET
ftr-412	266	10	health	health	NOUN
ftr-412	266	11	security	security	NOUN
ftr-412	266	12	“	"	PUNCT
ftr-412	266	13	smart	smart	ADJ
ftr-412	266	14	”	"	PUNCT
ftr-412	266	15	card	card	NOUN
ftr-412	266	16	a	a	DET
ftr-412	266	17	key	key	ADJ
ftr-412	266	18	component	component	NOUN
ftr-412	266	19	in	in	ADP
ftr-412	266	20	the	the	DET
ftr-412	266	21	program	program	NOUN
ftr-412	266	22	.	.	PUNCT
ftr-412	267	1	the	the	DET
ftr-412	267	2	card	card	NOUN
ftr-412	267	3	was	be	AUX
ftr-412	267	4	intended	intend	VERB
ftr-412	267	5	to	to	PART
ftr-412	267	6	identify	identify	VERB
ftr-412	267	7	the	the	DET
ftr-412	267	8	holder	holder	NOUN
ftr-412	267	9	as	as	ADP
ftr-412	267	10	a	a	DET
ftr-412	267	11	person	person	NOUN
ftr-412	267	12	entitled	entitle	VERB
ftr-412	267	13	to	to	ADP
ftr-412	267	14	health	health	NOUN
ftr-412	267	15	benefits	benefit	NOUN
ftr-412	267	16	and	and	CCONJ
ftr-412	267	17	was	be	AUX
ftr-412	267	18	designed	design	VERB
ftr-412	267	19	to	to	PART
ftr-412	267	20	permit	permit	VERB
ftr-412	267	21	access	access	NOUN
ftr-412	267	22	to	to	ADP
ftr-412	267	23	patient	patient	ADJ
ftr-412	267	24	medical	medical	ADJ
ftr-412	267	25	data	datum	NOUN
ftr-412	267	26	through	through	ADP
ftr-412	267	27	a	a	DET
ftr-412	267	28	system	system	NOUN
ftr-412	267	29	of	of	ADP
ftr-412	267	30	databases	database	NOUN
ftr-412	267	31	,	,	PUNCT
ftr-412	267	32	improving	improve	VERB
ftr-412	267	33	the	the	DET
ftr-412	267	34	quality	quality	NOUN
ftr-412	267	35	of	of	ADP
ftr-412	267	36	care	care	NOUN
ftr-412	267	37	and	and	CCONJ
ftr-412	267	38	minimizing	minimize	VERB
ftr-412	267	39	administrative	administrative	ADJ
ftr-412	267	40	costs	cost	NOUN
ftr-412	267	41	.	.	PUNCT
ftr-412	268	1	william	william	PROPN
ftr-412	268	2	h.	h.	PROPN
ftr-412	268	3	minor	minor	PROPN
ftr-412	268	4	,	,	PUNCT
ftr-412	268	5	identity	identity	NOUN
ftr-412	268	6	cards	card	NOUN
ftr-412	268	7	and	and	CCONJ
ftr-412	268	8	databases	database	NOUN
ftr-412	268	9	in	in	ADP
ftr-412	268	10	health	health	NOUN
ftr-412	268	11	care	care	NOUN
ftr-412	268	12	:	:	PUNCT
ftr-412	268	13	the	the	DET
ftr-412	268	14	need	need	NOUN
ftr-412	268	15	for	for	ADP
ftr-412	268	16	federal	federal	ADJ
ftr-412	268	17	privacy	privacy	NOUN
ftr-412	268	18	protections	protection	NOUN
ftr-412	268	19	,	,	PUNCT
ftr-412	268	20	28	28	NUM
ftr-412	268	21	colum	colum	NOUN
ftr-412	268	22	.	.	PUNCT
ftr-412	269	1	j.l	j.l	PROPN
ftr-412	269	2	.	.	PROPN
ftr-412	269	3	&	&	CCONJ
ftr-412	269	4	soc	soc	PROPN
ftr-412	269	5	.	.	PUNCT
ftr-412	270	1	probs	probs	PROPN
ftr-412	270	2	.	.	PUNCT
ftr-412	271	1	253	253	NUM
ftr-412	271	2	,	,	PUNCT
ftr-412	271	3	256	256	NUM
ftr-412	271	4	(	(	PUNCT
ftr-412	271	5	1995	1995	NUM
ftr-412	271	6	)	)	PUNCT
ftr-412	271	7	.	.	PUNCT
ftr-412	272	1	14	14	NUM
ftr-412	272	2	.	.	PUNCT
ftr-412	272	3	united	united	PROPN
ftr-412	272	4	states	states	PROPN
ftr-412	272	5	general	general	PROPN
ftr-412	272	6	accounting	accounting	PROPN
ftr-412	272	7	office	office	PROPN
ftr-412	272	8	,	,	PUNCT
ftr-412	272	9	electronic	electronic	ADJ
ftr-412	272	10	government	government	NOUN
ftr-412	272	11	:	:	PUNCT
ftr-412	272	12	aviation	aviation	NOUN
ftr-412	272	13	security	security	NOUN
ftr-412	272	14	:	:	PUNCT
ftr-412	272	15	challenges	challenge	NOUN
ftr-412	272	16	in	in	ADP
ftr-412	272	17	using	use	VERB
ftr-412	272	18	biometric	biometric	ADJ
ftr-412	272	19	technologies	technology	NOUN
ftr-412	272	20	,	,	PUNCT
ftr-412	272	21	gao-04	gao-04	PROPN
ftr-412	272	22	-	-	PUNCT
ftr-412	272	23	785	785	NUM
ftr-412	272	24	t	t	NOUN
ftr-412	272	25	,	,	PUNCT
ftr-412	272	26	may	may	AUX
ftr-412	272	27	19	19	NUM
ftr-412	272	28	,	,	PUNCT
ftr-412	272	29	2004	2004	NUM
ftr-412	272	30	at	at	ADP
ftr-412	272	31	24	24	NUM
ftr-412	272	32	(	(	PUNCT
ftr-412	272	33	reporting	report	VERB
ftr-412	272	34	on	on	ADP
ftr-412	272	35	progress	progress	NOUN
ftr-412	272	36	made	make	VERB
ftr-412	272	37	in	in	ADP
ftr-412	272	38	the	the	DET
ftr-412	272	39	adaptation	adaptation	NOUN
ftr-412	272	40	of	of	ADP
ftr-412	272	41	biometric	biometric	ADJ
ftr-412	272	42	smart	smart	ADJ
ftr-412	272	43	card	card	NOUN
ftr-412	272	44	technologies	technology	NOUN
ftr-412	272	45	in	in	ADP
ftr-412	272	46	airport	airport	NOUN
ftr-412	272	47	security	security	NOUN
ftr-412	272	48	systems	system	NOUN
ftr-412	272	49	)	)	PUNCT
ftr-412	272	50	;	;	PUNCT
ftr-412	272	51	united	united	PROPN
ftr-412	272	52	states	states	PROPN
ftr-412	272	53	general	general	ADJ
ftr-412	272	54	accounting	accounting	PROPN
ftr-412	272	55	office	office	PROPN
ftr-412	272	56	,	,	PUNCT
ftr-412	272	57	electronic	electronic	ADJ
ftr-412	272	58	government	government	NOUN
ftr-412	272	59	:	:	PUNCT
ftr-412	272	60	progress	progress	NOUN
ftr-412	272	61	in	in	ADP
ftr-412	272	62	promoting	promote	VERB
ftr-412	272	63	adoption	adoption	NOUN
ftr-412	272	64	of	of	ADP
ftr-412	272	65	smart	smart	ADJ
ftr-412	272	66	card	card	NOUN
ftr-412	272	67	technology	technology	NOUN
ftr-412	272	68	,	,	PUNCT
ftr-412	272	69	gao-03	gao-03	PROPN
ftr-412	272	70	-	-	PUNCT
ftr-412	272	71	144	144	NUM
ftr-412	272	72	,	,	PUNCT
ftr-412	272	73	jan	jan	PROPN
ftr-412	272	74	.	.	PROPN
ftr-412	272	75	2003	2003	NUM
ftr-412	272	76	at	at	ADP
ftr-412	272	77	13	13	NUM
ftr-412	272	78	-	-	SYM
ftr-412	272	79	14	14	NUM
ftr-412	272	80	(	(	PUNCT
ftr-412	272	81	reporting	report	VERB
ftr-412	272	82	on	on	ADP
ftr-412	272	83	the	the	DET
ftr-412	272	84	progress	progress	NOUN
ftr-412	272	85	of	of	ADP
ftr-412	272	86	62	62	NUM
ftr-412	272	87	u.s	u.s	PROPN
ftr-412	272	88	.	.	PROPN
ftr-412	272	89	government	government	NOUN
ftr-412	272	90	smart	smart	ADJ
ftr-412	272	91	card	card	NOUN
ftr-412	272	92	security	security	NOUN
ftr-412	272	93	and	and	CCONJ
ftr-412	272	94	efficiency	efficiency	NOUN
ftr-412	272	95	oriented	orient	VERB
ftr-412	272	96	programs	program	NOUN
ftr-412	272	97	established	establish	VERB
ftr-412	272	98	over	over	ADP
ftr-412	272	99	the	the	DET
ftr-412	272	100	prior	prior	ADJ
ftr-412	272	101	two	two	NUM
ftr-412	272	102	year	year	NOUN
ftr-412	272	103	period	period	NOUN
ftr-412	272	104	)	)	PUNCT
ftr-412	272	105	;	;	PUNCT
ftr-412	272	106	united	united	PROPN
ftr-412	272	107	states	states	PROPN
ftr-412	272	108	general	general	ADJ
ftr-412	272	109	accounting	accounting	PROPN
ftr-412	272	110	office	office	NOUN
ftr-412	272	111	,	,	PUNCT
ftr-412	272	112	technology	technology	NOUN
ftr-412	272	113	assessment	assessment	NOUN
ftr-412	272	114	:	:	PUNCT
ftr-412	272	115	using	use	VERB
ftr-412	272	116	biometrics	biometric	NOUN
ftr-412	272	117	for	for	ADP
ftr-412	272	118	border	border	NOUN
ftr-412	272	119	security	security	NOUN
ftr-412	272	120	,	,	PUNCT
ftr-412	272	121	gao-03	gao-03	PROPN
ftr-412	272	122	-	-	PUNCT
ftr-412	272	123	174	174	NUM
ftr-412	272	124	,	,	PUNCT
ftr-412	272	125	nov	nov	PROPN
ftr-412	272	126	.	.	PROPN
ftr-412	272	127	2002	2002	NUM
ftr-412	272	128	at	at	ADP
ftr-412	272	129	4	4	NUM
ftr-412	272	130	-	-	SYM
ftr-412	272	131	5	5	NUM
ftr-412	272	132	(	(	PUNCT
ftr-412	272	133	providing	provide	VERB
ftr-412	272	134	an	an	DET
ftr-412	272	135	assessment	assessment	NOUN
ftr-412	272	136	of	of	ADP
ftr-412	272	137	the	the	DET
ftr-412	272	138	seven	seven	NUM
ftr-412	272	139	leading	lead	VERB
ftr-412	272	140	biometric	biometric	ADJ
ftr-412	272	141	technologies	technology	NOUN
ftr-412	272	142	including	include	VERB
ftr-412	272	143	facial	facial	ADJ
ftr-412	272	144	recognition	recognition	NOUN
ftr-412	272	145	,	,	PUNCT
ftr-412	272	146	fingerprint	fingerprint	NOUN
ftr-412	272	147	recognition	recognition	NOUN
ftr-412	272	148	,	,	PUNCT
ftr-412	272	149	hand	hand	NOUN
ftr-412	272	150	geometry	geometry	NOUN
ftr-412	272	151	,	,	PUNCT
ftr-412	272	152	iris	iris	NOUN
ftr-412	272	153	recognition	recognition	NOUN
ftr-412	272	154	,	,	PUNCT
ftr-412	272	155	retina	retina	NOUN
ftr-412	272	156	recognition	recognition	NOUN
ftr-412	272	157	,	,	PUNCT
ftr-412	272	158	signature	signature	NOUN
ftr-412	272	159	recognition	recognition	NOUN
ftr-412	272	160	,	,	PUNCT
ftr-412	272	161	and	and	CCONJ
ftr-412	272	162	speaker	speaker	NOUN
ftr-412	272	163	recognition	recognition	NOUN
ftr-412	272	164	and	and	CCONJ
ftr-412	272	165	determining	determine	VERB
ftr-412	272	166	that	that	SCONJ
ftr-412	272	167	the	the	DET
ftr-412	272	168	first	first	ADJ
ftr-412	272	169	four	four	NUM
ftr-412	272	170	not	not	PART
ftr-412	272	171	only	only	ADV
ftr-412	272	172	are	be	AUX
ftr-412	272	173	suitable	suitable	ADJ
ftr-412	272	174	for	for	ADP
ftr-412	272	175	border	border	NOUN
ftr-412	272	176	security	security	NOUN
ftr-412	272	177	,	,	PUNCT
ftr-412	272	178	but	but	CCONJ
ftr-412	272	179	have	have	AUX
ftr-412	272	180	successfully	successfully	ADV
ftr-412	272	181	been	be	AUX
ftr-412	272	182	used	use	VERB
ftr-412	272	183	in	in	ADP
ftr-412	272	184	border	border	NOUN
ftr-412	272	185	control	control	NOUN
ftr-412	272	186	pilot	pilot	NOUN
ftr-412	272	187	projects	project	NOUN
ftr-412	272	188	)	)	PUNCT
ftr-412	272	189	;	;	PUNCT
ftr-412	272	190	united	united	PROPN
ftr-412	272	191	states	states	PROPN
ftr-412	272	192	general	general	ADJ
ftr-412	272	193	accounting	accounting	PROPN
ftr-412	272	194	office	office	NOUN
ftr-412	272	195	,	,	PUNCT
ftr-412	272	196	information	information	NOUN
ftr-412	272	197	security	security	NOUN
ftr-412	272	198	challenges	challenge	NOUN
ftr-412	272	199	in	in	ADP
ftr-412	272	200	using	use	VERB
ftr-412	272	201	biometrics	biometric	NOUN
ftr-412	272	202	,	,	PUNCT
ftr-412	272	203	gao-031137	gao-031137	NOUN
ftr-412	272	204	t	t	PROPN
ftr-412	272	205	,	,	PUNCT
ftr-412	272	206	sept	sept	PROPN
ftr-412	272	207	.	.	PROPN
ftr-412	272	208	9	9	NUM
ftr-412	272	209	,	,	PUNCT
ftr-412	272	210	2003	2003	NUM
ftr-412	272	211	at	at	ADP
ftr-412	272	212	4	4	NUM
ftr-412	272	213	-	-	SYM
ftr-412	272	214	5	5	NUM
ftr-412	272	215	(	(	PUNCT
ftr-412	272	216	subcommittee	subcommittee	NOUN
ftr-412	272	217	testimony	testimony	NOUN
ftr-412	272	218	of	of	ADP
ftr-412	272	219	the	the	DET
ftr-412	272	220	chief	chief	ADJ
ftr-412	272	221	technologist	technologist	NOUN
ftr-412	272	222	of	of	ADP
ftr-412	272	223	applied	apply	VERB
ftr-412	272	224	research	research	NOUN
ftr-412	272	225	and	and	CCONJ
ftr-412	272	226	methods	method	NOUN
ftr-412	272	227	,	,	PUNCT
ftr-412	272	228	keith	keith	PROPN
ftr-412	272	229	a.	a.	PROPN
ftr-412	272	230	rhodes	rhodes	PROPN
ftr-412	272	231	,	,	PUNCT
ftr-412	272	232	assessing	assess	VERB
ftr-412	272	233	the	the	DET
ftr-412	272	234	costs	cost	NOUN
ftr-412	272	235	and	and	CCONJ
ftr-412	272	236	benefits	benefit	NOUN
ftr-412	272	237	of	of	ADP
ftr-412	272	238	using	use	VERB
ftr-412	272	239	biometric	biometric	ADJ
ftr-412	272	240	identifiers	identifier	NOUN
ftr-412	272	241	in	in	ADP
ftr-412	272	242	a	a	DET
ftr-412	272	243	national	national	ADJ
ftr-412	272	244	border	border	NOUN
ftr-412	272	245	control	control	NOUN
ftr-412	272	246	security	security	NOUN
ftr-412	272	247	system	system	NOUN
ftr-412	272	248	)	)	PUNCT
ftr-412	272	249	.	.	PUNCT
ftr-412	273	1	15	15	X
ftr-412	273	2	.	.	X
ftr-412	273	3	biometric	biometric	ADJ
ftr-412	273	4	identifies	identifie	NOUN
ftr-412	273	5	were	be	AUX
ftr-412	273	6	added	add	VERB
ftr-412	273	7	to	to	ADP
ftr-412	273	8	eu	eu	PROPN
ftr-412	273	9	passports	passport	NOUN
ftr-412	273	10	and	and	CCONJ
ftr-412	273	11	travel	travel	NOUN
ftr-412	273	12	documents	document	NOUN
ftr-412	273	13	.	.	PUNCT
ftr-412	274	1	facial	facial	ADJ
ftr-412	274	2	image	image	NOUN
ftr-412	274	3	biometrics	biometric	NOUN
ftr-412	274	4	are	be	AUX
ftr-412	274	5	required	require	VERB
ftr-412	274	6	,	,	PUNCT
ftr-412	274	7	fingerprint	fingerprint	NOUN
ftr-412	274	8	biometrics	biometric	NOUN
ftr-412	274	9	are	be	AUX
ftr-412	274	10	optional	optional	ADJ
ftr-412	274	11	.	.	PUNCT
ftr-412	275	1	council	council	NOUN
ftr-412	275	2	regulation	regulation	NOUN
ftr-412	275	3	(	(	PUNCT
ftr-412	275	4	ec	ec	PROPN
ftr-412	275	5	)	)	PUNCT
ftr-412	275	6	no	no	DET
ftr-412	275	7	2252/2004	2252/2004	PROPN
ftr-412	275	8	,	,	PUNCT
ftr-412	275	9	2004	2004	NUM
ftr-412	275	10	o.j	o.j	PROPN
ftr-412	275	11	.	.	PUNCT
ftr-412	275	12	(	(	PUNCT
ftr-412	275	13	l	l	NOUN
ftr-412	275	14	385	385	NUM
ftr-412	275	15	)	)	PUNCT
ftr-412	275	16	1	1	NUM
ftr-412	275	17	,	,	PUNCT
ftr-412	275	18	at	at	ADP
ftr-412	275	19	art	art	NOUN
ftr-412	275	20	.	.	PUNCT
ftr-412	276	1	1(2	1(2	NUM
ftr-412	276	2	)	)	PUNCT
ftr-412	276	3	.	.	PUNCT
ftr-412	277	1	the	the	DET
ftr-412	277	2	express	express	ADJ
ftr-412	277	3	reason	reason	NOUN
ftr-412	277	4	for	for	ADP
ftr-412	277	5	the	the	DET
ftr-412	277	6	biometric	biometric	ADJ
ftr-412	277	7	facial	facial	ADJ
ftr-412	277	8	image	image	NOUN
ftr-412	277	9	was	be	AUX
ftr-412	277	10	that	that	SCONJ
ftr-412	277	11	,	,	PUNCT
ftr-412	277	12	“	"	PUNCT
ftr-412	277	13	[	[	X
ftr-412	277	14	t]he	t]he	ADV
ftr-412	277	15	facial	facial	ADJ
ftr-412	277	16	image	image	NOUN
ftr-412	277	17	is	be	AUX
ftr-412	277	18	interoperable	interoperable	ADJ
ftr-412	277	19	and	and	CCONJ
ftr-412	277	20	can	can	AUX
ftr-412	277	21	be	be	AUX
ftr-412	277	22	used	use	VERB
ftr-412	277	23	in	in	ADP
ftr-412	277	24	our	our	PRON
ftr-412	277	25	relations	relation	NOUN
ftr-412	277	26	with	with	ADP
ftr-412	277	27	third	third	ADJ
ftr-412	277	28	countries	country	NOUN
ftr-412	277	29	such	such	ADJ
ftr-412	277	30	as	as	ADP
ftr-412	277	31	the	the	DET
ftr-412	277	32	u.s	u.s	PROPN
ftr-412	277	33	.	.	PROPN
ftr-412	277	34	however	however	ADV
ftr-412	277	35	,	,	PUNCT
ftr-412	277	36	the	the	DET
ftr-412	277	37	fingerprint	fingerprint	NOUN
ftr-412	277	38	could	could	AUX
ftr-412	277	39	be	be	AUX
ftr-412	277	40	added	add	VERB
ftr-412	277	41	as	as	ADP
ftr-412	277	42	an	an	DET
ftr-412	277	43	option	option	NOUN
ftr-412	277	44	for	for	ADP
ftr-412	277	45	member	member	NOUN
ftr-412	277	46	states	state	NOUN
ftr-412	277	47	who	who	PRON
ftr-412	277	48	wish	wish	VERB
ftr-412	277	49	to	to	PART
ftr-412	277	50	do	do	VERB
ftr-412	277	51	so	so	ADV
ftr-412	277	52	,	,	PUNCT
ftr-412	277	53	if	if	SCONJ
ftr-412	277	54	they	they	PRON
ftr-412	277	55	want	want	VERB
ftr-412	277	56	to	to	PART
ftr-412	277	57	search	search	VERB
ftr-412	277	58	their	their	PRON
ftr-412	277	59	national	national	ADJ
ftr-412	277	60	databases	database	NOUN
ftr-412	277	61	,	,	PUNCT
ftr-412	277	62	which	which	PRON
ftr-412	277	63	would	would	AUX
ftr-412	277	64	be	be	AUX
ftr-412	277	65	currently	currently	ADV
ftr-412	277	66	the	the	DET
ftr-412	277	67	only	only	ADJ
ftr-412	277	68	possibility	possibility	NOUN
ftr-412	277	69	for	for	ADP
ftr-412	277	70	identification	identification	NOUN
ftr-412	277	71	.	.	PUNCT
ftr-412	277	72	”	"	PUNCT
ftr-412	278	1	commission	commission	NOUN
ftr-412	278	2	proposal	proposal	NOUN
ftr-412	278	3	for	for	ADP
ftr-412	278	4	a	a	DET
ftr-412	278	5	council	council	NOUN
ftr-412	278	6	regulation	regulation	NOUN
ftr-412	278	7	on	on	ADP
ftr-412	278	8	standards	standard	NOUN
ftr-412	278	9	for	for	ADP
ftr-412	278	10	security	security	NOUN
ftr-412	278	11	and	and	CCONJ
ftr-412	278	12	biometrics	biometric	NOUN
ftr-412	278	13	cards	card	NOUN
ftr-412	278	14	become	become	VERB
ftr-412	278	15	more	more	ADV
ftr-412	278	16	and	and	CCONJ
ftr-412	278	17	more	more	ADV
ftr-412	278	18	commonplace	commonplace	ADJ
ftr-412	278	19	,	,	PUNCT
ftr-412	278	20	it	it	PRON
ftr-412	278	21	is	be	AUX
ftr-412	278	22	time	time	NOUN
ftr-412	278	23	for	for	SCONJ
ftr-412	278	24	the	the	DET
ftr-412	278	25	tax	tax	NOUN
ftr-412	278	26	collector	collector	NOUN
ftr-412	278	27	to	to	PART
ftr-412	278	28	consider	consider	VERB
ftr-412	278	29	whether	whether	SCONJ
ftr-412	278	30	or	or	CCONJ
ftr-412	278	31	not	not	PART
ftr-412	278	32	it	it	PRON
ftr-412	278	33	is	be	AUX
ftr-412	278	34	willing	willing	ADJ
ftr-412	278	35	to	to	PART
ftr-412	278	36	use	use	VERB
ftr-412	278	37	some	some	PRON
ftr-412	278	38	of	of	ADP
ftr-412	278	39	the	the	DET
ftr-412	278	40	excess	excess	ADJ
ftr-412	278	41	functionality	functionality	NOUN
ftr-412	278	42	of	of	ADP
ftr-412	278	43	these	these	DET
ftr-412	278	44	cards	card	NOUN
ftr-412	278	45	for	for	ADP
ftr-412	278	46	tax	tax	NOUN
ftr-412	278	47	purposes	purpose	NOUN
ftr-412	278	48	–	–	PUNCT
ftr-412	278	49	functionality	functionality	NOUN
ftr-412	278	50	that	that	PRON
ftr-412	278	51	would	would	AUX
ftr-412	278	52	accurately	accurately	ADV
ftr-412	278	53	and	and	CCONJ
ftr-412	278	54	immediately	immediately	ADV
ftr-412	278	55	associate	associate	VERB
ftr-412	278	56	the	the	DET
ftr-412	278	57	identified	identify	VERB
ftr-412	278	58	person	person	NOUN
ftr-412	278	59	with	with	ADP
ftr-412	278	60	a	a	DET
ftr-412	278	61	deserved	deserve	VERB
ftr-412	278	62	consumption	consumption	NOUN
ftr-412	278	63	tax	tax	NOUN
ftr-412	278	64	exemption	exemption	NOUN
ftr-412	278	65	–	–	PUNCT
ftr-412	278	66	functionality	functionality	NOUN
ftr-412	278	67	that	that	PRON
ftr-412	278	68	would	would	AUX
ftr-412	278	69	then	then	ADV
ftr-412	278	70	interact	interact	VERB
ftr-412	278	71	with	with	ADP
ftr-412	278	72	a	a	DET
ftr-412	278	73	certified	certify	VERB
ftr-412	278	74	tax	tax	NOUN
ftr-412	278	75	calculation	calculation	NOUN
ftr-412	278	76	system	system	NOUN
ftr-412	278	77	to	to	PART
ftr-412	278	78	precisely	precisely	ADV
ftr-412	278	79	remove	remove	VERB
ftr-412	278	80	the	the	DET
ftr-412	278	81	tax	tax	NOUN
ftr-412	278	82	on	on	ADP
ftr-412	278	83	just	just	ADV
ftr-412	278	84	the	the	DET
ftr-412	278	85	purchases	purchase	NOUN
ftr-412	278	86	that	that	PRON
ftr-412	278	87	are	be	AUX
ftr-412	278	88	exempt	exempt	ADJ
ftr-412	278	89	consumption	consumption	NOUN
ftr-412	278	90	for	for	ADP
ftr-412	278	91	this	this	DET
ftr-412	278	92	particular	particular	ADJ
ftr-412	278	93	consumer	consumer	NOUN
ftr-412	278	94	(	(	PUNCT
ftr-412	278	95	within	within	ADP
ftr-412	278	96	any	any	DET
ftr-412	278	97	combination	combination	NOUN
ftr-412	278	98	of	of	ADP
ftr-412	278	99	dollar	dollar	NOUN
ftr-412	278	100	,	,	PUNCT
ftr-412	278	101	quantity	quantity	NOUN
ftr-412	278	102	or	or	CCONJ
ftr-412	278	103	frequency	frequency	NOUN
ftr-412	278	104	of	of	ADP
ftr-412	278	105	purchase	purchase	NOUN
ftr-412	278	106	limitations	limitation	NOUN
ftr-412	278	107	desired	desire	VERB
ftr-412	278	108	)	)	PUNCT
ftr-412	278	109	.	.	PUNCT
ftr-412	279	1	security	security	NOUN
ftr-412	279	2	concerns	concern	NOUN
ftr-412	279	3	have	have	AUX
ftr-412	279	4	understandably	understandably	ADV
ftr-412	279	5	received	receive	VERB
ftr-412	279	6	heightened	heightened	ADJ
ftr-412	279	7	attention	attention	NOUN
ftr-412	279	8	in	in	ADP
ftr-412	279	9	the	the	DET
ftr-412	279	10	post	post	NOUN
ftr-412	279	11	september	september	PROPN
ftr-412	279	12	11th	11th	NOUN
ftr-412	279	13	world	world	NOUN
ftr-412	279	14	,	,	PUNCT
ftr-412	279	15	and	and	CCONJ
ftr-412	279	16	the	the	DET
ftr-412	279	17	capabilities	capability	NOUN
ftr-412	279	18	of	of	ADP
ftr-412	279	19	“	"	PUNCT
ftr-412	279	20	smart	smart	ADJ
ftr-412	279	21	cards	card	NOUN
ftr-412	279	22	”	"	PUNCT
ftr-412	279	23	in	in	ADP
ftr-412	279	24	this	this	DET
ftr-412	279	25	context	context	NOUN
ftr-412	279	26	are	be	AUX
ftr-412	279	27	precipitating	precipitate	VERB
ftr-412	279	28	a	a	DET
ftr-412	279	29	global	global	ADJ
ftr-412	279	30	convergence	convergence	NOUN
ftr-412	279	31	of	of	ADP
ftr-412	279	32	identity	identity	NOUN
ftr-412	279	33	information	information	NOUN
ftr-412	279	34	.	.	PUNCT
ftr-412	280	1	privacy15	privacy15	PROPN
ftr-412	280	2	662	662	NUM
ftr-412	280	3	florida	florida	PROPN
ftr-412	280	4	tax	tax	NOUN
ftr-412	280	5	review	review	NOUN
ftr-412	280	6	vol	vol	NOUN
ftr-412	280	7	.	.	PUNCT
ftr-412	281	1	7:10	7:10	NUM
ftr-412	281	2	in	in	ADP
ftr-412	281	3	eu	eu	PROPN
ftr-412	281	4	citizens	citizen	NOUN
ftr-412	281	5	’	’	PART
ftr-412	281	6	passports	passport	NOUN
ftr-412	281	7	,	,	PUNCT
ftr-412	281	8	com(2004)116	com(2004)116	NOUN
ftr-412	281	9	final	final	ADJ
ftr-412	281	10	at	at	ADP
ftr-412	281	11	7	7	NUM
ftr-412	281	12	.	.	PUNCT
ftr-412	282	1	on	on	ADP
ftr-412	282	2	june	june	PROPN
ftr-412	282	3	2	2	NUM
ftr-412	282	4	,	,	PUNCT
ftr-412	282	5	2006	2006	NUM
ftr-412	282	6	the	the	DET
ftr-412	282	7	commission	commission	NOUN
ftr-412	282	8	proposed	propose	VERB
ftr-412	282	9	applying	apply	VERB
ftr-412	282	10	biometric	biometric	ADJ
ftr-412	282	11	identifiers	identifier	NOUN
ftr-412	282	12	to	to	ADP
ftr-412	282	13	eu	eu	PROPN
ftr-412	282	14	visas	visas	PROPN
ftr-412	282	15	through	through	ADP
ftr-412	282	16	the	the	DET
ftr-412	282	17	common	common	ADJ
ftr-412	282	18	consular	consular	ADJ
ftr-412	282	19	instructions	instruction	NOUN
ftr-412	282	20	(	(	PUNCT
ftr-412	282	21	cci	cci	PROPN
ftr-412	282	22	)	)	PUNCT
ftr-412	282	23	.	.	PUNCT
ftr-412	283	1	in	in	ADP
ftr-412	283	2	a	a	DET
ftr-412	283	3	press	press	NOUN
ftr-412	283	4	release	release	NOUN
ftr-412	283	5	the	the	DET
ftr-412	283	6	commission	commission	NOUN
ftr-412	283	7	vice	vice	NOUN
ftr-412	283	8	-	-	NOUN
ftr-412	283	9	president	president	PROPN
ftr-412	283	10	franco	franco	PROPN
ftr-412	283	11	frattini	frattini	PROPN
ftr-412	283	12	,	,	PUNCT
ftr-412	283	13	commissioner	commissioner	NOUN
ftr-412	283	14	responsible	responsible	ADJ
ftr-412	283	15	for	for	ADP
ftr-412	283	16	freedom	freedom	NOUN
ftr-412	283	17	,	,	PUNCT
ftr-412	283	18	security	security	NOUN
ftr-412	283	19	and	and	CCONJ
ftr-412	283	20	justice	justice	NOUN
ftr-412	283	21	,	,	PUNCT
ftr-412	283	22	declared	declare	VERB
ftr-412	283	23	:	:	PUNCT
ftr-412	283	24	this	this	DET
ftr-412	283	25	proposal	proposal	NOUN
ftr-412	283	26	will	will	AUX
ftr-412	283	27	have	have	VERB
ftr-412	283	28	a	a	DET
ftr-412	283	29	knock	knock	NOUN
ftr-412	283	30	on	on	ADP
ftr-412	283	31	effect	effect	NOUN
ftr-412	283	32	:	:	PUNCT
ftr-412	283	33	it	it	PRON
ftr-412	283	34	will	will	AUX
ftr-412	283	35	facilitate	facilitate	VERB
ftr-412	283	36	the	the	DET
ftr-412	283	37	visa	visa	NOUN
ftr-412	283	38	issuing	issue	VERB
ftr-412	283	39	procedure	procedure	NOUN
ftr-412	283	40	,	,	PUNCT
ftr-412	283	41	prevent	prevent	VERB
ftr-412	283	42	visa	visa	NOUN
ftr-412	283	43	shopping	shopping	NOUN
ftr-412	283	44	,	,	PUNCT
ftr-412	283	45	facilitate	facilitate	VERB
ftr-412	283	46	checks	check	NOUN
ftr-412	283	47	at	at	ADP
ftr-412	283	48	external	external	ADJ
ftr-412	283	49	borders	border	NOUN
ftr-412	283	50	and	and	CCONJ
ftr-412	283	51	strength	strength	VERB
ftr-412	283	52	the	the	DET
ftr-412	283	53	fight	fight	NOUN
ftr-412	283	54	against	against	ADP
ftr-412	283	55	fraud	fraud	NOUN
ftr-412	283	56	and	and	CCONJ
ftr-412	283	57	,	,	PUNCT
ftr-412	283	58	within	within	ADP
ftr-412	283	59	the	the	DET
ftr-412	283	60	territory	territory	NOUN
ftr-412	283	61	of	of	ADP
ftr-412	283	62	the	the	DET
ftr-412	283	63	member	member	NOUN
ftr-412	283	64	states	state	NOUN
ftr-412	283	65	,	,	PUNCT
ftr-412	283	66	assist	assist	VERB
ftr-412	283	67	in	in	ADP
ftr-412	283	68	the	the	DET
ftr-412	283	69	identification	identification	NOUN
ftr-412	283	70	and	and	CCONJ
ftr-412	283	71	return	return	NOUN
ftr-412	283	72	of	of	ADP
ftr-412	283	73	illegal	illegal	ADJ
ftr-412	283	74	immigrants	immigrant	NOUN
ftr-412	283	75	and	and	CCONJ
ftr-412	283	76	the	the	DET
ftr-412	283	77	prevention	prevention	NOUN
ftr-412	283	78	of	of	ADP
ftr-412	283	79	threats	threat	NOUN
ftr-412	283	80	to	to	ADP
ftr-412	283	81	the	the	DET
ftr-412	283	82	internal	internal	ADJ
ftr-412	283	83	security	security	NOUN
ftr-412	283	84	of	of	ADP
ftr-412	283	85	the	the	DET
ftr-412	283	86	member	member	NOUN
ftr-412	283	87	states	state	NOUN
ftr-412	283	88	.	.	PUNCT
ftr-412	283	89	.	.	PUNCT
ftr-412	283	90	.	.	PUNCT
ftr-412	283	91	.	.	PUNCT
ftr-412	284	1	common	common	ADJ
ftr-412	284	2	application	application	NOUN
ftr-412	284	3	centers	center	NOUN
ftr-412	284	4	will	will	AUX
ftr-412	284	5	have	have	VERB
ftr-412	284	6	the	the	DET
ftr-412	284	7	advantage	advantage	NOUN
ftr-412	284	8	of	of	ADP
ftr-412	284	9	reinforcing	reinforce	VERB
ftr-412	284	10	and	and	CCONJ
ftr-412	284	11	streamlining	streamline	VERB
ftr-412	284	12	local	local	ADJ
ftr-412	284	13	consular	consular	ADJ
ftr-412	284	14	cooperation	cooperation	NOUN
ftr-412	284	15	between	between	ADP
ftr-412	284	16	member	member	NOUN
ftr-412	284	17	states	state	NOUN
ftr-412	284	18	as	as	SCONJ
ftr-412	284	19	resources	resource	NOUN
ftr-412	284	20	can	can	AUX
ftr-412	284	21	be	be	AUX
ftr-412	284	22	pooled	pool	VERB
ftr-412	284	23	and	and	CCONJ
ftr-412	284	24	shared	share	VERB
ftr-412	284	25	,	,	PUNCT
ftr-412	284	26	which	which	PRON
ftr-412	284	27	will	will	AUX
ftr-412	284	28	be	be	AUX
ftr-412	284	29	of	of	ADP
ftr-412	284	30	benefit	benefit	NOUN
ftr-412	284	31	to	to	ADP
ftr-412	284	32	both	both	DET
ftr-412	284	33	states	state	NOUN
ftr-412	284	34	and	and	CCONJ
ftr-412	284	35	visa	visa	NOUN
ftr-412	284	36	applicants	applicant	NOUN
ftr-412	284	37	.	.	PUNCT
ftr-412	285	1	one	one	NUM
ftr-412	285	2	central	central	ADJ
ftr-412	285	3	access	access	NOUN
ftr-412	285	4	point	point	NOUN
ftr-412	285	5	will	will	AUX
ftr-412	285	6	even	even	ADV
ftr-412	285	7	ensure	ensure	VERB
ftr-412	285	8	that	that	SCONJ
ftr-412	285	9	the	the	DET
ftr-412	285	10	data	data	NOUN
ftr-412	285	11	protection	protection	NOUN
ftr-412	285	12	requirements	requirement	NOUN
ftr-412	285	13	,	,	PUNCT
ftr-412	285	14	to	to	PART
ftr-412	285	15	which	which	PRON
ftr-412	285	16	i	i	PRON
ftr-412	285	17	attach	attach	VERB
ftr-412	285	18	the	the	DET
ftr-412	285	19	greatest	great	ADJ
ftr-412	285	20	importance	importance	NOUN
ftr-412	285	21	,	,	PUNCT
ftr-412	285	22	are	be	AUX
ftr-412	285	23	more	more	ADV
ftr-412	285	24	easily	easily	ADV
ftr-412	285	25	met	meet	VERB
ftr-412	285	26	.	.	PUNCT
ftr-412	286	1	press	press	NOUN
ftr-412	286	2	release	release	NOUN
ftr-412	286	3	ip/06/717	ip/06/717	PROPN
ftr-412	286	4	(	(	PUNCT
ftr-412	286	5	june	june	PROPN
ftr-412	286	6	2	2	NUM
ftr-412	286	7	,	,	PUNCT
ftr-412	286	8	2006	2006	NUM
ftr-412	286	9	)	)	PUNCT
ftr-412	286	10	at	at	ADP
ftr-412	286	11	http://ec.europa.eu/idabc/en/document/	http://ec.europa.eu/idabc/en/document/	PROPN
ftr-412	286	12	5674/355	5674/355	NUM
ftr-412	286	13	.	.	PUNCT
ftr-412	287	1	16	16	NUM
ftr-412	287	2	.	.	PUNCT
ftr-412	288	1	there	there	PRON
ftr-412	288	2	is	be	VERB
ftr-412	288	3	general	general	ADJ
ftr-412	288	4	consensus	consensus	NOUN
ftr-412	288	5	that	that	SCONJ
ftr-412	288	6	privacy	privacy	NOUN
ftr-412	288	7	rights	right	NOUN
ftr-412	288	8	are	be	AUX
ftr-412	288	9	threatened	threaten	VERB
ftr-412	288	10	by	by	ADP
ftr-412	288	11	national	national	ADJ
ftr-412	288	12	identity	identity	NOUN
ftr-412	288	13	cards	card	NOUN
ftr-412	288	14	systems	system	NOUN
ftr-412	288	15	,	,	PUNCT
ftr-412	288	16	a	a	DET
ftr-412	288	17	threat	threat	NOUN
ftr-412	288	18	that	that	PRON
ftr-412	288	19	grows	grow	VERB
ftr-412	288	20	more	more	ADV
ftr-412	288	21	serious	serious	ADJ
ftr-412	288	22	when	when	SCONJ
ftr-412	288	23	smart	smart	ADJ
ftr-412	288	24	card	card	NOUN
ftr-412	288	25	technologies	technology	NOUN
ftr-412	288	26	are	be	AUX
ftr-412	288	27	involved	involve	VERB
ftr-412	288	28	.	.	PUNCT
ftr-412	289	1	some	some	DET
ftr-412	289	2	societies	society	NOUN
ftr-412	289	3	have	have	AUX
ftr-412	289	4	for	for	ADP
ftr-412	289	5	a	a	DET
ftr-412	289	6	long	long	ADJ
ftr-412	289	7	time	time	NOUN
ftr-412	289	8	resolved	resolve	VERB
ftr-412	289	9	this	this	DET
ftr-412	289	10	issue	issue	NOUN
ftr-412	289	11	in	in	ADP
ftr-412	289	12	favor	favor	NOUN
ftr-412	289	13	of	of	ADP
ftr-412	289	14	identity	identity	NOUN
ftr-412	289	15	cards	card	NOUN
ftr-412	289	16	others	other	NOUN
ftr-412	289	17	have	have	VERB
ftr-412	289	18	not	not	PART
ftr-412	289	19	.	.	PUNCT
ftr-412	290	1	a	a	DET
ftr-412	290	2	growing	grow	VERB
ftr-412	290	3	body	body	NOUN
ftr-412	290	4	of	of	ADP
ftr-412	290	5	legal	legal	ADJ
ftr-412	290	6	scholarship	scholarship	NOUN
ftr-412	290	7	is	be	AUX
ftr-412	290	8	responding	respond	VERB
ftr-412	290	9	to	to	ADP
ftr-412	290	10	the	the	DET
ftr-412	290	11	new	new	ADJ
ftr-412	290	12	technologies	technology	NOUN
ftr-412	290	13	.	.	PUNCT
ftr-412	291	1	some	some	PRON
ftr-412	291	2	focuses	focus	VERB
ftr-412	291	3	on	on	ADP
ftr-412	291	4	security	security	NOUN
ftr-412	291	5	issues	issue	NOUN
ftr-412	291	6	and	and	CCONJ
ftr-412	291	7	terrorist	terrorist	ADJ
ftr-412	291	8	threats	threat	NOUN
ftr-412	291	9	,	,	PUNCT
ftr-412	291	10	others	other	NOUN
ftr-412	291	11	focus	focus	VERB
ftr-412	291	12	on	on	ADP
ftr-412	291	13	the	the	DET
ftr-412	291	14	promise	promise	NOUN
ftr-412	291	15	of	of	ADP
ftr-412	291	16	governmental	governmental	ADJ
ftr-412	291	17	or	or	CCONJ
ftr-412	291	18	commercial	commercial	ADJ
ftr-412	291	19	efficiencies	efficiency	NOUN
ftr-412	291	20	.	.	PUNCT
ftr-412	292	1	inconsistent	inconsistent	ADJ
ftr-412	292	2	conclusions	conclusion	NOUN
ftr-412	292	3	have	have	AUX
ftr-412	292	4	been	be	AUX
ftr-412	292	5	reached	reach	VERB
ftr-412	292	6	.	.	PUNCT
ftr-412	293	1	some	some	PRON
ftr-412	293	2	find	find	VERB
ftr-412	293	3	that	that	SCONJ
ftr-412	293	4	an	an	DET
ftr-412	293	5	individual	individual	NOUN
ftr-412	293	6	’s	’s	PART
ftr-412	293	7	right	right	NOUN
ftr-412	293	8	of	of	ADP
ftr-412	293	9	privacy	privacy	NOUN
ftr-412	293	10	weighs	weigh	VERB
ftr-412	293	11	more	more	ADV
ftr-412	293	12	heavily	heavily	ADV
ftr-412	293	13	than	than	ADP
ftr-412	293	14	society	society	NOUN
ftr-412	293	15	’s	’s	PART
ftr-412	293	16	needs	need	NOUN
ftr-412	293	17	–	–	PUNCT
ftr-412	293	18	others	other	NOUN
ftr-412	293	19	reach	reach	VERB
ftr-412	293	20	the	the	DET
ftr-412	293	21	opposite	opposite	ADJ
ftr-412	293	22	result	result	NOUN
ftr-412	293	23	.	.	PUNCT
ftr-412	294	1	these	these	DET
ftr-412	294	2	differences	difference	NOUN
ftr-412	294	3	are	be	AUX
ftr-412	294	4	more	more	ADJ
ftr-412	294	5	than	than	ADP
ftr-412	294	6	mere	mere	ADJ
ftr-412	294	7	“	"	PUNCT
ftr-412	294	8	preferences	preference	NOUN
ftr-412	294	9	.	.	PUNCT
ftr-412	294	10	”	"	PUNCT
ftr-412	295	1	one	one	NUM
ftr-412	295	2	of	of	ADP
ftr-412	295	3	the	the	DET
ftr-412	295	4	main	main	ADJ
ftr-412	295	5	reasons	reason	NOUN
ftr-412	295	6	for	for	ADP
ftr-412	295	7	inconsistency	inconsistency	NOUN
ftr-412	295	8	centers	center	NOUN
ftr-412	295	9	on	on	ADP
ftr-412	295	10	the	the	DET
ftr-412	295	11	definition	definition	NOUN
ftr-412	295	12	privacy	privacy	NOUN
ftr-412	295	13	.	.	PUNCT
ftr-412	296	1	james	james	PROPN
ftr-412	296	2	whitman	whitman	PROPN
ftr-412	296	3	argues	argue	VERB
ftr-412	296	4	that	that	SCONJ
ftr-412	296	5	europeans	european	NOUN
ftr-412	296	6	and	and	CCONJ
ftr-412	296	7	americans	americans	PROPN
ftr-412	296	8	respond	respond	VERB
ftr-412	296	9	to	to	ADP
ftr-412	296	10	identity	identity	NOUN
ftr-412	296	11	cards	card	NOUN
ftr-412	296	12	differently	differently	ADV
ftr-412	296	13	precisely	precisely	ADV
ftr-412	296	14	because	because	SCONJ
ftr-412	296	15	their	their	PRON
ftr-412	296	16	understand	understand	NOUN
ftr-412	296	17	of	of	ADP
ftr-412	296	18	privacy	privacy	NOUN
ftr-412	296	19	is	be	AUX
ftr-412	296	20	different	different	ADJ
ftr-412	296	21	.	.	PUNCT
ftr-412	297	1	according	accord	VERB
ftr-412	297	2	to	to	ADP
ftr-412	297	3	whitman	whitman	PROPN
ftr-412	297	4	,	,	PUNCT
ftr-412	297	5	a	a	DET
ftr-412	297	6	european	european	PROPN
ftr-412	297	7	’s	’s	PART
ftr-412	297	8	understanding	understanding	NOUN
ftr-412	297	9	of	of	ADP
ftr-412	297	10	privacy	privacy	NOUN
ftr-412	297	11	is	be	AUX
ftr-412	297	12	a	a	DET
ftr-412	297	13	dignity	dignity	NOUN
ftr-412	297	14	-	-	PUNCT
ftr-412	297	15	based	base	VERB
ftr-412	297	16	concept	concept	NOUN
ftr-412	297	17	–	–	PUNCT
ftr-412	297	18	privacy	privacy	NOUN
ftr-412	297	19	is	be	AUX
ftr-412	297	20	violated	violate	VERB
ftr-412	297	21	when	when	SCONJ
ftr-412	297	22	there	there	PRON
ftr-412	297	23	is	be	VERB
ftr-412	297	24	an	an	DET
ftr-412	297	25	unauthorized	unauthorized	ADJ
ftr-412	297	26	portrayal	portrayal	NOUN
ftr-412	297	27	of	of	ADP
ftr-412	297	28	the	the	DET
ftr-412	297	29	self	self	NOUN
ftr-412	297	30	.	.	PUNCT
ftr-412	298	1	however	however	ADV
ftr-412	298	2	,	,	PUNCT
ftr-412	298	3	an	an	DET
ftr-412	298	4	american	american	PROPN
ftr-412	298	5	’s	’s	PART
ftr-412	298	6	sense	sense	NOUN
ftr-412	298	7	of	of	ADP
ftr-412	298	8	privacy	privacy	NOUN
ftr-412	298	9	is	be	AUX
ftr-412	298	10	more	more	ADJ
ftr-412	298	11	liberty	liberty	NOUN
ftr-412	298	12	-	-	PUNCT
ftr-412	298	13	based	base	VERB
ftr-412	298	14	–	–	PUNCT
ftr-412	298	15	privacy	privacy	NOUN
ftr-412	298	16	is	be	AUX
ftr-412	298	17	violated	violate	VERB
ftr-412	298	18	when	when	SCONJ
ftr-412	298	19	the	the	DET
ftr-412	298	20	state	state	NOUN
ftr-412	298	21	makes	make	VERB
ftr-412	298	22	an	an	DET
ftr-412	298	23	unauthorized	unauthorized	ADJ
ftr-412	298	24	intrusion	intrusion	NOUN
ftr-412	298	25	into	into	ADP
ftr-412	298	26	the	the	DET
ftr-412	298	27	sanctity	sanctity	NOUN
ftr-412	298	28	of	of	ADP
ftr-412	298	29	the	the	DET
ftr-412	298	30	home	home	NOUN
ftr-412	298	31	.	.	PUNCT
ftr-412	299	1	whitman	whitman	PROPN
ftr-412	299	2	synthesizes	synthesize	VERB
ftr-412	299	3	his	his	PRON
ftr-412	299	4	observations	observation	NOUN
ftr-412	299	5	with	with	ADP
ftr-412	299	6	the	the	DET
ftr-412	299	7	following	follow	VERB
ftr-412	299	8	rhetorical	rhetorical	ADJ
ftr-412	299	9	questions	question	NOUN
ftr-412	299	10	:	:	PUNCT
ftr-412	299	11	“	"	PUNCT
ftr-412	299	12	why	why	SCONJ
ftr-412	299	13	is	be	AUX
ftr-412	299	14	it	it	PRON
ftr-412	299	15	that	that	PRON
ftr-412	299	16	americans	americans	PROPN
ftr-412	299	17	comply	comply	VERB
ftr-412	299	18	with	with	ADP
ftr-412	299	19	court	court	NOUN
ftr-412	299	20	discovery	discovery	NOUN
ftr-412	299	21	orders	order	NOUN
ftr-412	299	22	that	that	PRON
ftr-412	299	23	open	open	VERB
ftr-412	299	24	essentially	essentially	ADV
ftr-412	299	25	all	all	PRON
ftr-412	299	26	of	of	ADP
ftr-412	299	27	their	their	PRON
ftr-412	299	28	documents	document	NOUN
ftr-412	299	29	for	for	ADP
ftr-412	299	30	inspection	inspection	NOUN
ftr-412	299	31	,	,	PUNCT
ftr-412	299	32	but	but	CCONJ
ftr-412	299	33	refuse	refuse	VERB
ftr-412	299	34	to	to	PART
ftr-412	299	35	carry	carry	VERB
ftr-412	299	36	identity	identity	NOUN
ftr-412	299	37	cards	card	NOUN
ftr-412	299	38	?	?	PUNCT
ftr-412	300	1	why	why	SCONJ
ftr-412	300	2	is	be	AUX
ftr-412	300	3	it	it	PRON
ftr-412	300	4	that	that	PRON
ftr-412	300	5	europeans	european	NOUN
ftr-412	300	6	tolerate	tolerate	VERB
ftr-412	300	7	state	state	NOUN
ftr-412	300	8	meddling	meddling	NOUN
ftr-412	300	9	in	in	ADP
ftr-412	300	10	their	their	PRON
ftr-412	300	11	choice	choice	NOUN
ftr-412	300	12	of	of	ADP
ftr-412	300	13	baby	baby	NOUN
ftr-412	300	14	names	name	NOUN
ftr-412	300	15	?	?	PUNCT
ftr-412	300	16	”	"	PUNCT
ftr-412	301	1	james	james	PROPN
ftr-412	301	2	q.	q.	PROPN
ftr-412	301	3	whitman	whitman	PROPN
ftr-412	301	4	,	,	PUNCT
ftr-412	301	5	the	the	DET
ftr-412	301	6	two	two	NUM
ftr-412	301	7	western	western	ADJ
ftr-412	301	8	cultures	culture	NOUN
ftr-412	301	9	of	of	ADP
ftr-412	301	10	privacy	privacy	NOUN
ftr-412	301	11	:	:	PUNCT
ftr-412	301	12	dignity	dignity	NOUN
ftr-412	301	13	versus	versus	ADP
ftr-412	301	14	liberty	liberty	NOUN
ftr-412	301	15	,	,	PUNCT
ftr-412	301	16	113	113	NUM
ftr-412	301	17	yale	yale	PROPN
ftr-412	301	18	l.j	l.j	PROPN
ftr-412	301	19	.	.	PROPN
ftr-412	301	20	1151	1151	NUM
ftr-412	301	21	,	,	PUNCT
ftr-412	301	22	1160	1160	NUM
ftr-412	301	23	,	,	PUNCT
ftr-412	301	24	1204	1204	NUM
ftr-412	301	25	(	(	PUNCT
ftr-412	301	26	2004	2004	NUM
ftr-412	301	27	)	)	PUNCT
ftr-412	301	28	.	.	PUNCT
ftr-412	302	1	when	when	SCONJ
ftr-412	302	2	legal	legal	ADJ
ftr-412	302	3	scholars	scholar	NOUN
ftr-412	302	4	consider	consider	VERB
ftr-412	302	5	the	the	DET
ftr-412	302	6	privacy	privacy	NOUN
ftr-412	302	7	problem	problem	NOUN
ftr-412	302	8	of	of	ADP
ftr-412	302	9	embedding	embed	VERB
ftr-412	302	10	national	national	ADJ
ftr-412	302	11	identity	identity	NOUN
ftr-412	302	12	cards	card	NOUN
ftr-412	302	13	with	with	ADP
ftr-412	302	14	smart	smart	ADJ
ftr-412	302	15	chips	chip	NOUN
ftr-412	302	16	therefore	therefore	ADV
ftr-412	302	17	,	,	PUNCT
ftr-412	302	18	it	it	PRON
ftr-412	302	19	is	be	AUX
ftr-412	302	20	conceptually	conceptually	ADV
ftr-412	302	21	much	much	ADV
ftr-412	302	22	easier	easy	ADJ
ftr-412	302	23	to	to	PART
ftr-412	302	24	identify	identify	VERB
ftr-412	302	25	and	and	CCONJ
ftr-412	302	26	protect	protect	VERB
ftr-412	302	27	against	against	ADP
ftr-412	302	28	an	an	DET
ftr-412	302	29	abuse	abuse	NOUN
ftr-412	302	30	of	of	ADP
ftr-412	302	31	privacy	privacy	NOUN
ftr-412	302	32	rights	right	NOUN
ftr-412	302	33	when	when	SCONJ
ftr-412	302	34	privacy	privacy	NOUN
ftr-412	302	35	rights	right	NOUN
ftr-412	302	36	are	be	AUX
ftr-412	302	37	defined	define	VERB
ftr-412	302	38	in	in	ADP
ftr-412	302	39	dignity	dignity	NOUN
ftr-412	302	40	terms	term	NOUN
ftr-412	302	41	–	–	PUNCT
ftr-412	302	42	the	the	DET
ftr-412	302	43	european	european	ADJ
ftr-412	302	44	conception	conception	NOUN
ftr-412	302	45	–	–	PUNCT
ftr-412	302	46	rather	rather	ADV
ftr-412	302	47	than	than	ADP
ftr-412	302	48	in	in	ADP
ftr-412	302	49	liberty	liberty	NOUN
ftr-412	302	50	terms	term	NOUN
ftr-412	302	51	–	–	PUNCT
ftr-412	302	52	the	the	DET
ftr-412	302	53	american	american	ADJ
ftr-412	302	54	conception	conception	NOUN
ftr-412	302	55	.	.	PUNCT
ftr-412	303	1	identity	identity	NOUN
ftr-412	303	2	cards	card	NOUN
ftr-412	303	3	are	be	AUX
ftr-412	303	4	acceptable	acceptable	ADJ
ftr-412	303	5	in	in	ADP
ftr-412	303	6	dignity	dignity	NOUN
ftr-412	303	7	terms	term	NOUN
ftr-412	303	8	as	as	ADV
ftr-412	303	9	long	long	ADV
ftr-412	303	10	as	as	SCONJ
ftr-412	303	11	comprehensive	comprehensive	ADJ
ftr-412	303	12	concerns	concern	NOUN
ftr-412	303	13	are	be	AUX
ftr-412	303	14	considerable	considerable	ADJ
ftr-412	303	15	.	.	PUNCT
ftr-412	304	1	nevertheless	nevertheless	ADV
ftr-412	304	2	,	,	PUNCT
ftr-412	304	3	both	both	PRON
ftr-412	304	4	advocates	advocate	NOUN
ftr-412	304	5	and	and	CCONJ
ftr-412	304	6	opponents	opponent	NOUN
ftr-412	304	7	of16	of16	PROPN
ftr-412	304	8	2006	2006	NUM
ftr-412	304	9	]	]	PUNCT
ftr-412	304	10	biometrics	biometric	NOUN
ftr-412	304	11	:	:	PUNCT
ftr-412	304	12	solving	solve	VERB
ftr-412	304	13	the	the	DET
ftr-412	304	14	regressivity	regressivity	NOUN
ftr-412	304	15	of	of	ADP
ftr-412	304	16	vats	vat	NOUN
ftr-412	304	17	and	and	CCONJ
ftr-412	304	18	rsts	rst	VERB
ftr-412	304	19	663	663	NUM
ftr-412	304	20	regulations	regulation	NOUN
ftr-412	304	21	are	be	AUX
ftr-412	304	22	in	in	ADP
ftr-412	304	23	place	place	NOUN
ftr-412	304	24	that	that	PRON
ftr-412	304	25	will	will	AUX
ftr-412	304	26	prevent	prevent	VERB
ftr-412	304	27	unauthorized	unauthorized	ADJ
ftr-412	304	28	disclosures	disclosure	NOUN
ftr-412	304	29	.	.	PUNCT
ftr-412	305	1	the	the	DET
ftr-412	305	2	classic	classic	ADJ
ftr-412	305	3	dignitybased	dignitybase	VERB
ftr-412	305	4	defense	defense	NOUN
ftr-412	305	5	of	of	ADP
ftr-412	305	6	privacy	privacy	NOUN
ftr-412	305	7	can	can	AUX
ftr-412	305	8	be	be	AUX
ftr-412	305	9	found	find	VERB
ftr-412	305	10	in	in	ADP
ftr-412	305	11	the	the	DET
ftr-412	305	12	eu	eu	PROPN
ftr-412	305	13	data	data	PROPN
ftr-412	305	14	protection	protection	NOUN
ftr-412	305	15	directive	directive	NOUN
ftr-412	305	16	.	.	PUNCT
ftr-412	306	1	(	(	PUNCT
ftr-412	306	2	directive	directive	NOUN
ftr-412	306	3	95/46	95/46	NUM
ftr-412	306	4	/	/	SYM
ftr-412	306	5	ec	ec	PROPN
ftr-412	306	6	of	of	ADP
ftr-412	306	7	the	the	DET
ftr-412	306	8	european	european	ADJ
ftr-412	306	9	parliament	parliament	NOUN
ftr-412	306	10	and	and	CCONJ
ftr-412	306	11	of	of	ADP
ftr-412	306	12	the	the	DET
ftr-412	306	13	council	council	PROPN
ftr-412	306	14	95/46	95/46	NUM
ftr-412	306	15	/	/	SYM
ftr-412	306	16	ec	ec	PROPN
ftr-412	306	17	,	,	PUNCT
ftr-412	306	18	on	on	ADP
ftr-412	306	19	the	the	DET
ftr-412	306	20	protection	protection	NOUN
ftr-412	306	21	of	of	ADP
ftr-412	306	22	individuals	individual	NOUN
ftr-412	306	23	with	with	ADP
ftr-412	306	24	regard	regard	NOUN
ftr-412	306	25	to	to	ADP
ftr-412	306	26	the	the	DET
ftr-412	306	27	processing	processing	NOUN
ftr-412	306	28	of	of	ADP
ftr-412	306	29	personal	personal	ADJ
ftr-412	306	30	data	datum	NOUN
ftr-412	306	31	and	and	CCONJ
ftr-412	306	32	on	on	ADP
ftr-412	306	33	the	the	DET
ftr-412	306	34	free	free	ADJ
ftr-412	306	35	movement	movement	NOUN
ftr-412	306	36	of	of	ADP
ftr-412	306	37	such	such	ADJ
ftr-412	306	38	data	datum	NOUN
ftr-412	306	39	,	,	PUNCT
ftr-412	306	40	1995	1995	NUM
ftr-412	306	41	o	o	NOUN
ftr-412	306	42	.j	.j	PROPN
ftr-412	306	43	.	.	PUNCT
ftr-412	307	1	(	(	PUNCT
ftr-412	307	2	l	l	NOUN
ftr-412	307	3	281	281	NUM
ftr-412	307	4	)	)	PUNCT
ftr-412	307	5	31	31	NUM
ftr-412	307	6	at	at	ADP
ftr-412	307	7	http	http	NOUN
ftr-412	307	8	:	:	PUNCT
ftr-412	307	9	//europa.eu.int	//europa.eu.int	ADJ
ftr-412	307	10	/	/	SYM
ftr-412	307	11	eurlex	eurlex	NOUN
ftr-412	307	12	/	/	SYM
ftr-412	307	13	lex	lex	PROPN
ftr-412	307	14	/	/	SYM
ftr-412	307	15	lexuriserv	lexuriserv	PROPN
ftr-412	307	16	/	/	SYM
ftr-412	307	17	lexuriserv.do?uri	lexuriserv.do?uri	NOUN
ftr-412	307	18	=	=	VERB
ftr-412	307	19	celex:31995l0046	celex:31995l0046	ADJ
ftr-412	307	20	:	:	PUNCT
ftr-412	307	21	en	en	ADJ
ftr-412	307	22	:	:	PUNCT
ftr-412	307	23	html	html	NOUN
ftr-412	307	24	)	)	PUNCT
ftr-412	307	25	(	(	PUNCT
ftr-412	307	26	setting	set	VERB
ftr-412	307	27	out	out	ADP
ftr-412	307	28	detailed	detailed	ADJ
ftr-412	307	29	rules	rule	NOUN
ftr-412	307	30	on	on	ADP
ftr-412	307	31	all	all	DET
ftr-412	307	32	aspects	aspect	NOUN
ftr-412	307	33	of	of	ADP
ftr-412	307	34	data	datum	NOUN
ftr-412	307	35	processing	processing	NOUN
ftr-412	307	36	,	,	PUNCT
ftr-412	307	37	the	the	DET
ftr-412	307	38	confidentiality	confidentiality	NOUN
ftr-412	307	39	and	and	CCONJ
ftr-412	307	40	security	security	NOUN
ftr-412	307	41	of	of	ADP
ftr-412	307	42	the	the	DET
ftr-412	307	43	processing	processing	NOUN
ftr-412	307	44	,	,	PUNCT
ftr-412	307	45	the	the	DET
ftr-412	307	46	criteria	criterion	NOUN
ftr-412	307	47	to	to	PART
ftr-412	307	48	be	be	AUX
ftr-412	307	49	met	meet	VERB
ftr-412	307	50	for	for	ADP
ftr-412	307	51	appropriate	appropriate	ADJ
ftr-412	307	52	data	datum	NOUN
ftr-412	307	53	processing	processing	NOUN
ftr-412	307	54	systems	system	NOUN
ftr-412	307	55	,	,	PUNCT
ftr-412	307	56	the	the	DET
ftr-412	307	57	information	information	NOUN
ftr-412	307	58	required	require	VERB
ftr-412	307	59	to	to	PART
ftr-412	307	60	be	be	AUX
ftr-412	307	61	provided	provide	VERB
ftr-412	307	62	to	to	ADP
ftr-412	307	63	the	the	DET
ftr-412	307	64	data	datum	NOUN
ftr-412	307	65	subject	subject	NOUN
ftr-412	307	66	,	,	PUNCT
ftr-412	307	67	the	the	DET
ftr-412	307	68	data	data	NOUN
ftr-412	307	69	subject	subject	NOUN
ftr-412	307	70	’s	’s	PART
ftr-412	307	71	right	right	NOUN
ftr-412	307	72	of	of	ADP
ftr-412	307	73	access	access	NOUN
ftr-412	307	74	,	,	PUNCT
ftr-412	307	75	right	right	ADJ
ftr-412	307	76	to	to	PART
ftr-412	307	77	object	object	VERB
ftr-412	307	78	,	,	PUNCT
ftr-412	307	79	and	and	CCONJ
ftr-412	307	80	the	the	DET
ftr-412	307	81	establishment	establishment	NOUN
ftr-412	307	82	of	of	ADP
ftr-412	307	83	authorities	authority	NOUN
ftr-412	307	84	to	to	PART
ftr-412	307	85	supervise	supervise	VERB
ftr-412	307	86	and	and	CCONJ
ftr-412	307	87	provide	provide	VERB
ftr-412	307	88	remedies	remedy	NOUN
ftr-412	307	89	in	in	ADP
ftr-412	307	90	cases	case	NOUN
ftr-412	307	91	of	of	ADP
ftr-412	307	92	privacy	privacy	NOUN
ftr-412	307	93	violations	violation	NOUN
ftr-412	307	94	)	)	PUNCT
ftr-412	307	95	.	.	PUNCT
ftr-412	308	1	when	when	SCONJ
ftr-412	308	2	whitman	whitman	PROPN
ftr-412	308	3	considers	consider	VERB
ftr-412	308	4	the	the	DET
ftr-412	308	5	roots	root	NOUN
ftr-412	308	6	of	of	ADP
ftr-412	308	7	the	the	DET
ftr-412	308	8	american	american	ADJ
ftr-412	308	9	,	,	PUNCT
ftr-412	308	10	liberty	liberty	NOUN
ftr-412	308	11	-	-	PUNCT
ftr-412	308	12	based	base	VERB
ftr-412	308	13	sense	sense	NOUN
ftr-412	308	14	of	of	ADP
ftr-412	308	15	privacy	privacy	NOUN
ftr-412	308	16	he	he	PRON
ftr-412	308	17	focuses	focus	VERB
ftr-412	308	18	on	on	ADP
ftr-412	308	19	the	the	DET
ftr-412	308	20	bill	bill	NOUN
ftr-412	308	21	of	of	ADP
ftr-412	308	22	rights	right	NOUN
ftr-412	308	23	,	,	PUNCT
ftr-412	308	24	in	in	ADP
ftr-412	308	25	particular	particular	ADJ
ftr-412	308	26	the	the	DET
ftr-412	308	27	fourth	fourth	PROPN
ftr-412	308	28	amendment	amendment	NOUN
ftr-412	308	29	’s	’s	PART
ftr-412	308	30	prohibition	prohibition	NOUN
ftr-412	308	31	of	of	ADP
ftr-412	308	32	unlawful	unlawful	ADJ
ftr-412	308	33	search	search	NOUN
ftr-412	308	34	and	and	CCONJ
ftr-412	308	35	seizure	seizure	NOUN
ftr-412	308	36	.	.	PUNCT
ftr-412	309	1	the	the	DET
ftr-412	309	2	classic	classic	ADJ
ftr-412	309	3	statement	statement	NOUN
ftr-412	309	4	of	of	ADP
ftr-412	309	5	liberty	liberty	NOUN
ftr-412	309	6	-	-	PUNCT
ftr-412	309	7	based	base	VERB
ftr-412	309	8	privacy	privacy	NOUN
ftr-412	309	9	rights	right	NOUN
ftr-412	309	10	is	be	AUX
ftr-412	309	11	found	find	VERB
ftr-412	309	12	in	in	ADP
ftr-412	309	13	boyd	boyd	PROPN
ftr-412	309	14	v.	v.	PROPN
ftr-412	309	15	united	united	PROPN
ftr-412	309	16	states	states	PROPN
ftr-412	309	17	,	,	PUNCT
ftr-412	309	18	116	116	NUM
ftr-412	309	19	u.s	u.s	PROPN
ftr-412	309	20	.	.	PROPN
ftr-412	309	21	616	616	NUM
ftr-412	309	22	(	(	PUNCT
ftr-412	309	23	1886	1886	NUM
ftr-412	309	24	)	)	PUNCT
ftr-412	309	25	(	(	PUNCT
ftr-412	309	26	forbidding	forbid	VERB
ftr-412	309	27	the	the	DET
ftr-412	309	28	government	government	NOUN
ftr-412	309	29	to	to	PART
ftr-412	309	30	seize	seize	VERB
ftr-412	309	31	the	the	DET
ftr-412	309	32	documents	document	NOUN
ftr-412	309	33	of	of	ADP
ftr-412	309	34	a	a	DET
ftr-412	309	35	merchant	merchant	NOUN
ftr-412	309	36	in	in	ADP
ftr-412	309	37	a	a	DET
ftr-412	309	38	customs	custom	NOUN
ftr-412	309	39	case	case	NOUN
ftr-412	309	40	where	where	SCONJ
ftr-412	309	41	the	the	DET
ftr-412	309	42	court	court	NOUN
ftr-412	309	43	issued	issue	VERB
ftr-412	309	44	an	an	DET
ftr-412	309	45	aggressive	aggressive	ADJ
ftr-412	309	46	declaration	declaration	NOUN
ftr-412	309	47	of	of	ADP
ftr-412	309	48	the	the	DET
ftr-412	309	49	“	"	PUNCT
ftr-412	309	50	sanctity	sanctity	NOUN
ftr-412	309	51	”	"	PUNCT
ftr-412	309	52	of	of	ADP
ftr-412	309	53	the	the	DET
ftr-412	309	54	american	american	ADJ
ftr-412	309	55	home	home	PROPN
ftr-412	309	56	)	)	PUNCT
ftr-412	309	57	.	.	PUNCT
ftr-412	310	1	liberty	liberty	NOUN
ftr-412	310	2	-	-	PUNCT
ftr-412	310	3	based	base	VERB
ftr-412	310	4	privacy	privacy	NOUN
ftr-412	310	5	advocates	advocate	VERB
ftr-412	310	6	therefore	therefore	ADV
ftr-412	310	7	,	,	PUNCT
ftr-412	310	8	object	object	VERB
ftr-412	310	9	to	to	ADP
ftr-412	310	10	more	more	ADJ
ftr-412	310	11	than	than	ADP
ftr-412	310	12	the	the	DET
ftr-412	310	13	unauthorized	unauthorized	ADJ
ftr-412	310	14	disclosure	disclosure	NOUN
ftr-412	310	15	of	of	ADP
ftr-412	310	16	private	private	ADJ
ftr-412	310	17	information	information	NOUN
ftr-412	310	18	,	,	PUNCT
ftr-412	310	19	they	they	PRON
ftr-412	310	20	object	object	VERB
ftr-412	310	21	to	to	ADP
ftr-412	310	22	the	the	DET
ftr-412	310	23	state	state	NOUN
ftr-412	310	24	’s	’s	PART
ftr-412	310	25	mandate	mandate	NOUN
ftr-412	310	26	that	that	SCONJ
ftr-412	310	27	identity	identity	NOUN
ftr-412	310	28	data	datum	NOUN
ftr-412	310	29	be	be	AUX
ftr-412	310	30	assembled	assemble	VERB
ftr-412	310	31	and	and	CCONJ
ftr-412	310	32	made	make	VERB
ftr-412	310	33	readily	readily	ADV
ftr-412	310	34	available	available	ADJ
ftr-412	310	35	to	to	ADP
ftr-412	310	36	the	the	DET
ftr-412	310	37	state	state	NOUN
ftr-412	310	38	.	.	PUNCT
ftr-412	311	1	when	when	SCONJ
ftr-412	311	2	legal	legal	ADJ
ftr-412	311	3	scholars	scholar	NOUN
ftr-412	311	4	with	with	ADP
ftr-412	311	5	a	a	DET
ftr-412	311	6	liberty	liberty	NOUN
ftr-412	311	7	-	-	PUNCT
ftr-412	311	8	based	base	VERB
ftr-412	311	9	sense	sense	NOUN
ftr-412	311	10	of	of	ADP
ftr-412	311	11	privacy	privacy	NOUN
ftr-412	311	12	consider	consider	VERB
ftr-412	311	13	national	national	ADJ
ftr-412	311	14	identity	identity	NOUN
ftr-412	311	15	cards	card	NOUN
ftr-412	311	16	with	with	ADP
ftr-412	311	17	embedded	embed	VERB
ftr-412	311	18	smart	smart	ADJ
ftr-412	311	19	chips	chip	NOUN
ftr-412	311	20	the	the	DET
ftr-412	311	21	scale	scale	NOUN
ftr-412	311	22	weighs	weigh	VERB
ftr-412	311	23	heavily	heavily	ADV
ftr-412	311	24	against	against	ADP
ftr-412	311	25	the	the	DET
ftr-412	311	26	cards	card	NOUN
ftr-412	311	27	.	.	PUNCT
ftr-412	312	1	preventing	prevent	VERB
ftr-412	312	2	unauthorized	unauthorized	ADJ
ftr-412	312	3	disclosure	disclosure	NOUN
ftr-412	312	4	,	,	PUNCT
ftr-412	312	5	no	no	ADV
ftr-412	312	6	matter	matter	ADV
ftr-412	312	7	how	how	SCONJ
ftr-412	312	8	efficient	efficient	ADJ
ftr-412	312	9	,	,	PUNCT
ftr-412	312	10	can	can	AUX
ftr-412	312	11	not	not	PART
ftr-412	312	12	blunt	blunt	VERB
ftr-412	312	13	the	the	DET
ftr-412	312	14	impact	impact	NOUN
ftr-412	312	15	of	of	ADP
ftr-412	312	16	the	the	DET
ftr-412	312	17	state	state	NOUN
ftr-412	312	18	’s	’s	PART
ftr-412	312	19	mandate	mandate	NOUN
ftr-412	312	20	itself	itself	PRON
ftr-412	312	21	,	,	PUNCT
ftr-412	312	22	and	and	CCONJ
ftr-412	312	23	with	with	ADP
ftr-412	312	24	the	the	DET
ftr-412	312	25	seemingly	seemingly	ADV
ftr-412	312	26	limitless	limitless	ADJ
ftr-412	312	27	capacity	capacity	NOUN
ftr-412	312	28	of	of	ADP
ftr-412	312	29	smart	smart	ADJ
ftr-412	312	30	chips	chip	NOUN
ftr-412	312	31	to	to	PART
ftr-412	312	32	hold	hold	VERB
ftr-412	312	33	data	datum	NOUN
ftr-412	312	34	the	the	DET
ftr-412	312	35	privacy	privacy	NOUN
ftr-412	312	36	defense	defense	NOUN
ftr-412	312	37	of	of	ADP
ftr-412	312	38	a	a	DET
ftr-412	312	39	national	national	ADJ
ftr-412	312	40	smart	smart	ADJ
ftr-412	312	41	i	i	PROPN
ftr-412	312	42	d	d	PROPN
ftr-412	312	43	card	card	NOUN
ftr-412	312	44	becomes	become	VERB
ftr-412	312	45	difficult	difficult	ADJ
ftr-412	312	46	.	.	PUNCT
ftr-412	313	1	see	see	VERB
ftr-412	313	2	richard	richard	PROPN
ftr-412	313	3	sobel	sobel	PROPN
ftr-412	313	4	,	,	PUNCT
ftr-412	313	5	the	the	DET
ftr-412	313	6	demeaning	demeaning	NOUN
ftr-412	313	7	of	of	ADP
ftr-412	313	8	identity	identity	NOUN
ftr-412	313	9	and	and	CCONJ
ftr-412	313	10	personhood	personhood	NOUN
ftr-412	313	11	in	in	ADP
ftr-412	313	12	national	national	ADJ
ftr-412	313	13	identification	identification	NOUN
ftr-412	313	14	systems	system	NOUN
ftr-412	313	15	,	,	PUNCT
ftr-412	313	16	15	15	NUM
ftr-412	313	17	harv	harv	NOUN
ftr-412	313	18	.	.	PUNCT
ftr-412	314	1	j.	j.	PROPN
ftr-412	314	2	l.	l.	PROPN
ftr-412	314	3	&	&	CCONJ
ftr-412	314	4	tech	tech	PROPN
ftr-412	314	5	.	.	PUNCT
ftr-412	315	1	319	319	NUM
ftr-412	315	2	(	(	PUNCT
ftr-412	315	3	2002	2002	NUM
ftr-412	315	4	)	)	PUNCT
ftr-412	315	5	(	(	PUNCT
ftr-412	315	6	arguing	argue	VERB
ftr-412	315	7	that	that	SCONJ
ftr-412	315	8	even	even	ADV
ftr-412	315	9	before	before	ADP
ftr-412	315	10	september	september	PROPN
ftr-412	315	11	11	11	NUM
ftr-412	315	12	,	,	PUNCT
ftr-412	315	13	2001	2001	NUM
ftr-412	315	14	the	the	DET
ftr-412	315	15	movement	movement	NOUN
ftr-412	315	16	in	in	ADP
ftr-412	315	17	america	america	PROPN
ftr-412	315	18	toward	toward	ADP
ftr-412	315	19	a	a	DET
ftr-412	315	20	system	system	NOUN
ftr-412	315	21	of	of	ADP
ftr-412	315	22	national	national	ADJ
ftr-412	315	23	identification	identification	NOUN
ftr-412	315	24	numbers	number	NOUN
ftr-412	315	25	,	,	PUNCT
ftr-412	315	26	databanks	databank	NOUN
ftr-412	315	27	and	and	CCONJ
ftr-412	315	28	identity	identity	NOUN
ftr-412	315	29	cards	card	NOUN
ftr-412	315	30	contradicted	contradict	VERB
ftr-412	315	31	the	the	DET
ftr-412	315	32	“	"	PUNCT
ftr-412	315	33	constitutional	constitutional	ADJ
ftr-412	315	34	and	and	CCONJ
ftr-412	315	35	philosophical	philosophical	ADJ
ftr-412	315	36	bases	basis	NOUN
ftr-412	315	37	of	of	ADP
ftr-412	315	38	democratic	democratic	ADJ
ftr-412	315	39	government	government	NOUN
ftr-412	315	40	and	and	CCONJ
ftr-412	315	41	undermine[d	undermine[d	PROPN
ftr-412	315	42	]	]	X
ftr-412	315	43	the	the	DET
ftr-412	315	44	fundamental	fundamental	ADJ
ftr-412	315	45	foundations	foundation	NOUN
ftr-412	315	46	of	of	ADP
ftr-412	315	47	political	political	ADJ
ftr-412	315	48	and	and	CCONJ
ftr-412	315	49	personal	personal	ADJ
ftr-412	315	50	identity	identity	NOUN
ftr-412	315	51	.	.	PUNCT
ftr-412	315	52	.	.	PUNCT
ftr-412	315	53	.	.	PUNCT
ftr-412	316	1	by	by	ADP
ftr-412	316	2	transforming	transform	VERB
ftr-412	316	3	personhood	personhood	NOUN
ftr-412	316	4	from	from	ADP
ftr-412	316	5	an	an	DET
ftr-412	316	6	intrinsic	intrinsic	ADJ
ftr-412	316	7	quality	quality	NOUN
ftr-412	316	8	inhering	inhering	NOUN
ftr-412	316	9	in	in	ADP
ftr-412	316	10	individuals	individual	NOUN
ftr-412	316	11	into	into	ADP
ftr-412	316	12	a	a	DET
ftr-412	316	13	quantity	quantity	NOUN
ftr-412	316	14	designated	designate	VERB
ftr-412	316	15	by	by	ADP
ftr-412	316	16	numbers	number	NOUN
ftr-412	316	17	,	,	PUNCT
ftr-412	316	18	represented	represent	VERB
ftr-412	316	19	by	by	ADP
ftr-412	316	20	physical	physical	ADJ
ftr-412	316	21	cards	card	NOUN
ftr-412	316	22	,	,	PUNCT
ftr-412	316	23	and	and	CCONJ
ftr-412	316	24	recorded	record	VERB
ftr-412	316	25	in	in	ADP
ftr-412	316	26	computer	computer	NOUN
ftr-412	316	27	banks	bank	NOUN
ftr-412	316	28	.	.	PUNCT
ftr-412	316	29	”	"	PUNCT
ftr-412	316	30	)	)	PUNCT
ftr-412	316	31	.	.	PUNCT
ftr-412	317	1	sobel	sobel	PROPN
ftr-412	317	2	’s	’s	PART
ftr-412	317	3	argument	argument	NOUN
ftr-412	317	4	(	(	PUNCT
ftr-412	317	5	based	base	VERB
ftr-412	317	6	in	in	ADP
ftr-412	317	7	a	a	DET
ftr-412	317	8	liberty	liberty	NOUN
ftr-412	317	9	-	-	PUNCT
ftr-412	317	10	based	base	VERB
ftr-412	317	11	conception	conception	NOUN
ftr-412	317	12	of	of	ADP
ftr-412	317	13	privacy	privacy	NOUN
ftr-412	317	14	)	)	PUNCT
ftr-412	317	15	can	can	AUX
ftr-412	317	16	not	not	PART
ftr-412	317	17	be	be	AUX
ftr-412	317	18	met	meet	VERB
ftr-412	317	19	head	head	NOUN
ftr-412	317	20	-	-	PUNCT
ftr-412	317	21	on	on	ADP
ftr-412	317	22	by	by	ADP
ftr-412	317	23	advocates	advocate	NOUN
ftr-412	317	24	of	of	ADP
ftr-412	317	25	smart	smart	ADJ
ftr-412	317	26	identity	identity	NOUN
ftr-412	317	27	cards	card	NOUN
ftr-412	317	28	that	that	PRON
ftr-412	317	29	define	define	VERB
ftr-412	317	30	privacy	privacy	NOUN
ftr-412	317	31	in	in	ADP
ftr-412	317	32	dignity	dignity	NOUN
ftr-412	317	33	terms	term	NOUN
ftr-412	317	34	.	.	PUNCT
ftr-412	318	1	see	see	VERB
ftr-412	318	2	daniel	daniel	PROPN
ftr-412	318	3	j.	j.	PROPN
ftr-412	318	4	steinbock	steinbock	PROPN
ftr-412	318	5	,	,	PUNCT
ftr-412	318	6	national	national	ADJ
ftr-412	318	7	identity	identity	NOUN
ftr-412	318	8	cards	card	NOUN
ftr-412	318	9	:	:	PUNCT
ftr-412	318	10	fourth	fourth	ADJ
ftr-412	318	11	and	and	CCONJ
ftr-412	318	12	fifth	fifth	ADJ
ftr-412	318	13	amendment	amendment	NOUN
ftr-412	318	14	issues	issue	NOUN
ftr-412	318	15	,	,	PUNCT
ftr-412	318	16	56	56	NUM
ftr-412	318	17	fla	fla	NOUN
ftr-412	318	18	.	.	PUNCT
ftr-412	319	1	l.	l.	PROPN
ftr-412	319	2	rev	rev	PROPN
ftr-412	319	3	.	.	PROPN
ftr-412	320	1	697	697	NUM
ftr-412	320	2	(	(	PUNCT
ftr-412	320	3	2004	2004	NUM
ftr-412	320	4	)	)	PUNCT
ftr-412	320	5	(	(	PUNCT
ftr-412	320	6	assuming	assume	VERB
ftr-412	320	7	the	the	DET
ftr-412	320	8	existence	existence	NOUN
ftr-412	320	9	of	of	ADP
ftr-412	320	10	identity	identity	NOUN
ftr-412	320	11	cards	card	NOUN
ftr-412	320	12	to	to	PART
ftr-412	320	13	be	be	AUX
ftr-412	320	14	inoffensive	inoffensive	ADJ
ftr-412	320	15	per	per	ADP
ftr-412	320	16	se	se	X
ftr-412	320	17	,	,	PUNCT
ftr-412	320	18	and	and	CCONJ
ftr-412	320	19	then	then	ADV
ftr-412	320	20	demonstrating	demonstrate	VERB
ftr-412	320	21	that	that	SCONJ
ftr-412	320	22	adequate	adequate	ADJ
ftr-412	320	23	fourth	fourth	ADJ
ftr-412	320	24	and	and	CCONJ
ftr-412	320	25	fifth	fifth	ADJ
ftr-412	320	26	amendment	amendment	NOUN
ftr-412	320	27	protection	protection	NOUN
ftr-412	320	28	exist	exist	VERB
ftr-412	320	29	to	to	PART
ftr-412	320	30	protect	protect	VERB
ftr-412	320	31	individual	individual	ADJ
ftr-412	320	32	privacy	privacy	NOUN
ftr-412	320	33	.	.	PUNCT
ftr-412	320	34	)	)	PUNCT
ftr-412	321	1	whitman	whitman	PROPN
ftr-412	321	2	’s	’s	PART
ftr-412	321	3	privacy	privacy	NOUN
ftr-412	321	4	dichotomy	dichotomy	NOUN
ftr-412	321	5	is	be	AUX
ftr-412	321	6	both	both	PRON
ftr-412	321	7	analytically	analytically	ADV
ftr-412	321	8	useful	useful	ADJ
ftr-412	321	9	and	and	CCONJ
ftr-412	321	10	deceptively	deceptively	ADV
ftr-412	321	11	simple	simple	ADJ
ftr-412	321	12	.	.	PUNCT
ftr-412	322	1	it	it	PRON
ftr-412	322	2	is	be	AUX
ftr-412	322	3	usefulness	usefulness	NOUN
ftr-412	322	4	comes	come	VERB
ftr-412	322	5	from	from	ADP
ftr-412	322	6	its	its	PRON
ftr-412	322	7	ability	ability	NOUN
ftr-412	322	8	to	to	PART
ftr-412	322	9	ferret	ferret	VERB
ftr-412	322	10	out	out	ADP
ftr-412	322	11	the	the	DET
ftr-412	322	12	nuances	nuance	NOUN
ftr-412	322	13	of	of	ADP
ftr-412	322	14	the	the	DET
ftr-412	322	15	privacy	privacy	NOUN
ftr-412	322	16	debate	debate	NOUN
ftr-412	322	17	.	.	PUNCT
ftr-412	323	1	its	its	PRON
ftr-412	323	2	deception	deception	NOUN
ftr-412	323	3	is	be	AUX
ftr-412	323	4	in	in	ADP
ftr-412	323	5	its	its	PRON
ftr-412	323	6	suggestion	suggestion	NOUN
ftr-412	323	7	that	that	SCONJ
ftr-412	323	8	the	the	DET
ftr-412	323	9	dichotomy	dichotomy	NOUN
ftr-412	323	10	he	he	PRON
ftr-412	323	11	offers	offer	VERB
ftr-412	323	12	is	be	AUX
ftr-412	323	13	a	a	DET
ftr-412	323	14	real	real	ADJ
ftr-412	323	15	culturally	culturally	ADV
ftr-412	323	16	specific	specific	ADJ
ftr-412	323	17	attribute	attribute	NOUN
ftr-412	323	18	–	–	PUNCT
ftr-412	323	19	so	so	SCONJ
ftr-412	323	20	that	that	SCONJ
ftr-412	323	21	the	the	DET
ftr-412	323	22	national	national	ADJ
ftr-412	323	23	smart	smart	PROPN
ftr-412	323	24	i	i	PROPN
ftr-412	323	25	d	d	PROPN
ftr-412	323	26	card	card	NOUN
ftr-412	323	27	could	could	AUX
ftr-412	323	28	be	be	AUX
ftr-412	323	29	accepted	accept	VERB
ftr-412	323	30	in	in	ADP
ftr-412	323	31	the	the	DET
ftr-412	323	32	eu	eu	PROPN
ftr-412	323	33	after	after	SCONJ
ftr-412	323	34	comprehensive	comprehensive	ADJ
ftr-412	323	35	data	datum	NOUN
ftr-412	323	36	protection	protection	NOUN
ftr-412	323	37	rules	rule	NOUN
ftr-412	323	38	are	be	AUX
ftr-412	323	39	put	put	VERB
ftr-412	323	40	in	in	ADP
ftr-412	323	41	place	place	NOUN
ftr-412	323	42	,	,	PUNCT
ftr-412	323	43	while	while	SCONJ
ftr-412	323	44	they	they	PRON
ftr-412	323	45	will	will	AUX
ftr-412	323	46	never	never	ADV
ftr-412	323	47	be	be	AUX
ftr-412	323	48	accepted	accept	VERB
ftr-412	323	49	in	in	ADP
ftr-412	323	50	the	the	DET
ftr-412	323	51	u.s	u.s	PROPN
ftr-412	323	52	.	.	PROPN
ftr-412	323	53	because	because	SCONJ
ftr-412	323	54	the	the	DET
ftr-412	323	55	card	card	NOUN
ftr-412	323	56	itself	itself	PRON
ftr-412	323	57	is	be	AUX
ftr-412	323	58	an	an	DET
ftr-412	323	59	offensive	offensive	ADJ
ftr-412	323	60	state	state	NOUN
ftr-412	323	61	mandate	mandate	NOUN
ftr-412	323	62	.	.	PUNCT
ftr-412	324	1	the	the	DET
ftr-412	324	2	social	social	ADJ
ftr-412	324	3	reality	reality	NOUN
ftr-412	324	4	of	of	ADP
ftr-412	324	5	the	the	DET
ftr-412	324	6	dichotomy	dichotomy	NOUN
ftr-412	324	7	is	be	AUX
ftr-412	324	8	its	its	PRON
ftr-412	324	9	deception	deception	NOUN
ftr-412	324	10	.	.	PUNCT
ftr-412	325	1	it	it	PRON
ftr-412	325	2	is	be	AUX
ftr-412	325	3	reasonably	reasonably	ADV
ftr-412	325	4	clear	clear	ADJ
ftr-412	325	5	that	that	SCONJ
ftr-412	325	6	most	most	ADJ
ftr-412	325	7	countries	country	NOUN
ftr-412	325	8	have	have	VERB
ftr-412	325	9	privacy	privacy	NOUN
ftr-412	325	10	concern	concern	NOUN
ftr-412	325	11	with	with	ADP
ftr-412	325	12	smart	smart	ADJ
ftr-412	325	13	national	national	PROPN
ftr-412	325	14	i	i	PROPN
ftr-412	325	15	d	d	PROPN
ftr-412	325	16	cards	card	NOUN
ftr-412	325	17	that	that	PRON
ftr-412	325	18	has	have	VERB
ftr-412	325	19	both	both	DET
ftr-412	325	20	dignity	dignity	NOUN
ftr-412	325	21	and	and	CCONJ
ftr-412	325	22	liberty	liberty	NOUN
ftr-412	325	23	components	component	NOUN
ftr-412	325	24	.	.	PUNCT
ftr-412	326	1	664	664	NUM
ftr-412	326	2	florida	florida	PROPN
ftr-412	326	3	tax	tax	NOUN
ftr-412	326	4	review	review	NOUN
ftr-412	326	5	vol	vol	NOUN
ftr-412	326	6	.	.	PUNCT
ftr-412	327	1	7:10	7:10	NUM
ftr-412	328	1	the	the	DET
ftr-412	328	2	u.s	u.s	PROPN
ftr-412	328	3	.	.	PROPN
ftr-412	328	4	has	have	VERB
ftr-412	328	5	a	a	DET
ftr-412	328	6	strong	strong	ADJ
ftr-412	328	7	tradition	tradition	NOUN
ftr-412	328	8	of	of	ADP
ftr-412	328	9	seeing	see	VERB
ftr-412	328	10	privacy	privacy	NOUN
ftr-412	328	11	in	in	ADP
ftr-412	328	12	dignity	dignity	NOUN
ftr-412	328	13	terms	term	NOUN
ftr-412	328	14	.	.	PUNCT
ftr-412	329	1	perhaps	perhaps	ADV
ftr-412	329	2	the	the	DET
ftr-412	329	3	most	most	ADV
ftr-412	329	4	cited	cite	VERB
ftr-412	329	5	of	of	ADP
ftr-412	329	6	all	all	DET
ftr-412	329	7	american	american	ADJ
ftr-412	329	8	law	law	NOUN
ftr-412	329	9	review	review	NOUN
ftr-412	329	10	articles	article	NOUN
ftr-412	329	11	,	,	PUNCT
ftr-412	329	12	the	the	DET
ftr-412	329	13	warren	warren	PROPN
ftr-412	329	14	and	and	CCONJ
ftr-412	329	15	brandeis	brandeis	PROPN
ftr-412	329	16	article	article	NOUN
ftr-412	329	17	on	on	ADP
ftr-412	329	18	the	the	DET
ftr-412	329	19	right	right	NOUN
ftr-412	329	20	of	of	ADP
ftr-412	329	21	privacy	privacy	NOUN
ftr-412	329	22	makes	make	VERB
ftr-412	329	23	this	this	DET
ftr-412	329	24	argument	argument	NOUN
ftr-412	329	25	.	.	PUNCT
ftr-412	330	1	warren	warren	PROPN
ftr-412	330	2	and	and	CCONJ
ftr-412	330	3	brandeis	brandeis	PROPN
ftr-412	330	4	argue	argue	VERB
ftr-412	330	5	that	that	SCONJ
ftr-412	330	6	privacy	privacy	NOUN
ftr-412	330	7	is	be	AUX
ftr-412	330	8	the	the	DET
ftr-412	330	9	“	"	PUNCT
ftr-412	330	10	right	right	NOUN
ftr-412	330	11	to	to	PART
ftr-412	330	12	be	be	AUX
ftr-412	330	13	let	let	VERB
ftr-412	330	14	alone	alone	ADV
ftr-412	330	15	,	,	PUNCT
ftr-412	330	16	”	"	PUNCT
ftr-412	330	17	and	and	CCONJ
ftr-412	330	18	that	that	SCONJ
ftr-412	330	19	public	public	ADJ
ftr-412	330	20	disclosure	disclosure	NOUN
ftr-412	330	21	of	of	ADP
ftr-412	330	22	private	private	ADJ
ftr-412	330	23	facts	fact	NOUN
ftr-412	330	24	so	so	SCONJ
ftr-412	330	25	affronts	affront	VERB
ftr-412	330	26	human	human	ADJ
ftr-412	330	27	dignity	dignity	NOUN
ftr-412	330	28	that	that	PRON
ftr-412	330	29	it	it	PRON
ftr-412	330	30	should	should	AUX
ftr-412	330	31	be	be	AUX
ftr-412	330	32	protected	protect	VERB
ftr-412	330	33	as	as	ADP
ftr-412	330	34	a	a	DET
ftr-412	330	35	matter	matter	NOUN
ftr-412	330	36	of	of	ADP
ftr-412	330	37	constitutional	constitutional	ADJ
ftr-412	330	38	right	right	NOUN
ftr-412	330	39	.	.	PUNCT
ftr-412	331	1	samuel	samuel	PROPN
ftr-412	331	2	d.	d.	PROPN
ftr-412	331	3	warren	warren	PROPN
ftr-412	331	4	&	&	CCONJ
ftr-412	331	5	louis	louis	PROPN
ftr-412	331	6	d.	d.	PROPN
ftr-412	331	7	brandeis	brandeis	PROPN
ftr-412	331	8	,	,	PUNCT
ftr-412	331	9	the	the	DET
ftr-412	331	10	right	right	NOUN
ftr-412	331	11	to	to	ADP
ftr-412	331	12	privacy	privacy	NOUN
ftr-412	331	13	,	,	PUNCT
ftr-412	331	14	4	4	NUM
ftr-412	331	15	harv	harv	NOUN
ftr-412	331	16	.	.	PUNCT
ftr-412	332	1	l.	l.	PROPN
ftr-412	332	2	rev	rev	PROPN
ftr-412	332	3	.	.	PROPN
ftr-412	332	4	193	193	NUM
ftr-412	332	5	,	,	PUNCT
ftr-412	332	6	195	195	NUM
ftr-412	332	7	(	(	PUNCT
ftr-412	332	8	1890	1890	NUM
ftr-412	332	9	)	)	PUNCT
ftr-412	332	10	.	.	PUNCT
ftr-412	333	1	for	for	ADP
ftr-412	333	2	whitman	whitman	PROPN
ftr-412	333	3	,	,	PUNCT
ftr-412	333	4	the	the	DET
ftr-412	333	5	warren	warren	PROPN
ftr-412	333	6	and	and	CCONJ
ftr-412	333	7	brandeis	brandeis	PROPN
ftr-412	333	8	position	position	NOUN
ftr-412	333	9	is	be	AUX
ftr-412	333	10	an	an	DET
ftr-412	333	11	anomaly	anomaly	NOUN
ftr-412	333	12	.	.	PUNCT
ftr-412	334	1	it	it	PRON
ftr-412	334	2	is	be	AUX
ftr-412	334	3	a	a	DET
ftr-412	334	4	“	"	PUNCT
ftr-412	334	5	patch	patch	NOUN
ftr-412	334	6	”	"	PUNCT
ftr-412	334	7	of	of	ADP
ftr-412	334	8	continental	continental	ADJ
ftr-412	334	9	law	law	NOUN
ftr-412	334	10	that	that	PRON
ftr-412	334	11	like	like	ADP
ftr-412	334	12	a	a	PRON
ftr-412	334	13	“	"	PUNCT
ftr-412	334	14	.	.	PUNCT
ftr-412	334	15	.	.	PUNCT
ftr-412	334	16	.	.	PUNCT
ftr-412	335	1	patch[es	patch[es	PROPN
ftr-412	335	2	]	]	PUNCT
ftr-412	335	3	of	of	ADP
ftr-412	335	4	snow	snow	NOUN
ftr-412	335	5	[	[	X
ftr-412	335	6	that	that	SCONJ
ftr-412	335	7	]	]	X
ftr-412	335	8	sometimes	sometimes	ADV
ftr-412	335	9	survive[s	survive[s	VERB
ftr-412	335	10	]	]	PUNCT
ftr-412	335	11	in	in	ADP
ftr-412	335	12	a	a	DET
ftr-412	335	13	hollow	hollow	NOUN
ftr-412	335	14	on	on	ADP
ftr-412	335	15	an	an	DET
ftr-412	335	16	early	early	ADJ
ftr-412	335	17	spring	spring	NOUN
ftr-412	335	18	day	day	NOUN
ftr-412	335	19	.	.	PUNCT
ftr-412	335	20	.	.	PUNCT
ftr-412	335	21	.	.	PUNCT
ftr-412	336	1	[	[	X
ftr-412	336	2	will	will	AUX
ftr-412	336	3	soon	soon	ADV
ftr-412	336	4	]	]	PUNCT
ftr-412	336	5	melt	melt	VERB
ftr-412	336	6	away	away	ADV
ftr-412	336	7	.	.	PUNCT
ftr-412	336	8	”	"	PUNCT
ftr-412	337	1	(	(	PUNCT
ftr-412	337	2	whitman	whitman	PROPN
ftr-412	337	3	supra	supra	PROPN
ftr-412	337	4	at	at	ADP
ftr-412	337	5	1203	1203	NUM
ftr-412	337	6	)	)	PUNCT
ftr-412	337	7	.	.	PUNCT
ftr-412	338	1	it	it	PRON
ftr-412	338	2	would	would	AUX
ftr-412	338	3	be	be	AUX
ftr-412	338	4	a	a	DET
ftr-412	338	5	mistake	mistake	NOUN
ftr-412	338	6	for	for	ADP
ftr-412	338	7	national	national	ADJ
ftr-412	338	8	identity	identity	NOUN
ftr-412	338	9	card	card	NOUN
ftr-412	338	10	advocates	advocate	VERB
ftr-412	338	11	to	to	PART
ftr-412	338	12	ignore	ignore	VERB
ftr-412	338	13	either	either	CCONJ
ftr-412	338	14	the	the	DET
ftr-412	338	15	dignity	dignity	NOUN
ftr-412	338	16	or	or	CCONJ
ftr-412	338	17	the	the	DET
ftr-412	338	18	liberty	liberty	NOUN
ftr-412	338	19	conception	conception	NOUN
ftr-412	338	20	of	of	ADP
ftr-412	338	21	privacy	privacy	NOUN
ftr-412	338	22	.	.	PUNCT
ftr-412	339	1	the	the	DET
ftr-412	339	2	first	first	ADJ
ftr-412	339	3	can	can	AUX
ftr-412	339	4	be	be	AUX
ftr-412	339	5	met	meet	VERB
ftr-412	339	6	by	by	ADP
ftr-412	339	7	making	make	VERB
ftr-412	339	8	the	the	DET
ftr-412	339	9	cards	card	NOUN
ftr-412	339	10	voluntary	voluntary	ADJ
ftr-412	339	11	,	,	PUNCT
ftr-412	339	12	the	the	DET
ftr-412	339	13	second	second	ADJ
ftr-412	339	14	by	by	ADP
ftr-412	339	15	adopting	adopt	VERB
ftr-412	339	16	comprehensive	comprehensive	ADJ
ftr-412	339	17	data	datum	NOUN
ftr-412	339	18	protection	protection	NOUN
ftr-412	339	19	rules	rule	NOUN
ftr-412	339	20	.	.	PUNCT
ftr-412	340	1	17	17	NUM
ftr-412	340	2	.	.	PUNCT
ftr-412	340	3	gwen	gwen	PROPN
ftr-412	340	4	wendy	wendy	PROPN
ftr-412	340	5	kennedy	kennedy	PROPN
ftr-412	340	6	,	,	PUNCT
ftr-412	340	7	thumbs	thumb	VERB
ftr-412	340	8	up	up	ADP
ftr-412	340	9	for	for	ADP
ftr-412	340	10	biometric	biometric	ADJ
ftr-412	340	11	authentication	authentication	NOUN
ftr-412	340	12	!	!	PUNCT
ftr-412	341	1	8	8	NUM
ftr-412	341	2	comp	comp	NOUN
ftr-412	341	3	.	.	PUNCT
ftr-412	342	1	l.	l.	PROPN
ftr-412	342	2	rev	rev	PROPN
ftr-412	342	3	.	.	PROPN
ftr-412	342	4	&	&	CCONJ
ftr-412	342	5	tech	tech	PROPN
ftr-412	342	6	.	.	PUNCT
ftr-412	343	1	j.	j.	PROPN
ftr-412	343	2	379	379	NUM
ftr-412	343	3	,	,	PUNCT
ftr-412	343	4	379	379	NUM
ftr-412	343	5	(	(	PUNCT
ftr-412	343	6	2004	2004	NUM
ftr-412	343	7	)	)	PUNCT
ftr-412	343	8	(	(	PUNCT
ftr-412	343	9	favoring	favor	VERB
ftr-412	343	10	biometric	biometric	ADJ
ftr-412	343	11	identity	identity	NOUN
ftr-412	343	12	cards	card	NOUN
ftr-412	343	13	and	and	CCONJ
ftr-412	343	14	indicating	indicate	VERB
ftr-412	343	15	that	that	SCONJ
ftr-412	343	16	“	"	PUNCT
ftr-412	343	17	[	[	X
ftr-412	343	18	t]he	t]he	ADJ
ftr-412	343	19	only	only	ADV
ftr-412	343	20	remaining	remain	VERB
ftr-412	343	21	impediment	impediment	ADV
ftr-412	343	22	to	to	ADP
ftr-412	343	23	the	the	DET
ftr-412	343	24	large	large	ADJ
ftr-412	343	25	-	-	PUNCT
ftr-412	343	26	scale	scale	NOUN
ftr-412	343	27	deployment	deployment	NOUN
ftr-412	343	28	of	of	ADP
ftr-412	343	29	biometric	biometric	ADJ
ftr-412	343	30	authentication	authentication	NOUN
ftr-412	343	31	devices	device	NOUN
ftr-412	343	32	is	be	AUX
ftr-412	343	33	the	the	DET
ftr-412	343	34	perceived	perceive	VERB
ftr-412	343	35	threat	threat	NOUN
ftr-412	343	36	to	to	ADP
ftr-412	343	37	privacy	privacy	NOUN
ftr-412	343	38	.	.	PUNCT
ftr-412	343	39	”	"	PUNCT
ftr-412	343	40	)	)	PUNCT
ftr-412	343	41	;	;	PUNCT
ftr-412	343	42	lawrence	lawrence	PROPN
ftr-412	343	43	o.	o.	PROPN
ftr-412	343	44	gostin	gostin	PROPN
ftr-412	343	45	et	et	PROPN
ftr-412	343	46	al	al	PROPN
ftr-412	343	47	.	.	PROPN
ftr-412	343	48	,	,	PUNCT
ftr-412	343	49	privacy	privacy	NOUN
ftr-412	343	50	and	and	CCONJ
ftr-412	343	51	security	security	NOUN
ftr-412	343	52	of	of	ADP
ftr-412	343	53	personal	personal	ADJ
ftr-412	343	54	information	information	NOUN
ftr-412	343	55	in	in	ADP
ftr-412	343	56	a	a	DET
ftr-412	343	57	new	new	ADJ
ftr-412	343	58	health	health	NOUN
ftr-412	343	59	care	care	NOUN
ftr-412	343	60	system	system	NOUN
ftr-412	343	61	,	,	PUNCT
ftr-412	343	62	270	270	NUM
ftr-412	343	63	jama	jama	NOUN
ftr-412	343	64	2487	2487	NUM
ftr-412	343	65	,	,	PUNCT
ftr-412	343	66	2487	2487	NUM
ftr-412	343	67	(	(	PUNCT
ftr-412	343	68	1993	1993	NUM
ftr-412	343	69	)	)	PUNCT
ftr-412	343	70	(	(	PUNCT
ftr-412	343	71	indicating	indicate	VERB
ftr-412	343	72	that	that	SCONJ
ftr-412	343	73	even	even	ADV
ftr-412	343	74	though	though	SCONJ
ftr-412	343	75	the	the	DET
ftr-412	343	76	clinton	clinton	PROPN
ftr-412	343	77	health	health	PROPN
ftr-412	343	78	security	security	PROPN
ftr-412	343	79	act	act	NOUN
ftr-412	343	80	was	be	AUX
ftr-412	343	81	defeated	defeat	VERB
ftr-412	343	82	,	,	PUNCT
ftr-412	343	83	“	"	PUNCT
ftr-412	343	84	[	[	X
ftr-412	343	85	t]he	t]he	X
ftr-412	343	86	collection	collection	NOUN
ftr-412	343	87	and	and	CCONJ
ftr-412	343	88	transmission	transmission	NOUN
ftr-412	343	89	of	of	ADP
ftr-412	343	90	vast	vast	ADJ
ftr-412	343	91	amounts	amount	NOUN
ftr-412	343	92	of	of	ADP
ftr-412	343	93	health	health	NOUN
ftr-412	343	94	information	information	NOUN
ftr-412	343	95	in	in	ADP
ftr-412	343	96	automated	automate	VERB
ftr-412	343	97	form	form	NOUN
ftr-412	343	98	will	will	AUX
ftr-412	343	99	occur	occur	VERB
ftr-412	343	100	with	with	ADP
ftr-412	343	101	or	or	CCONJ
ftr-412	343	102	without	without	ADP
ftr-412	343	103	reform	reform	NOUN
ftr-412	343	104	of	of	ADP
ftr-412	343	105	the	the	DET
ftr-412	343	106	health	health	NOUN
ftr-412	343	107	care	care	NOUN
ftr-412	343	108	system	system	NOUN
ftr-412	343	109	.	.	PUNCT
ftr-412	343	110	”	"	PUNCT
ftr-412	343	111	)	)	PUNCT
ftr-412	343	112	;	;	PUNCT
ftr-412	343	113	sobel	sobel	PROPN
ftr-412	343	114	supra	supra	PROPN
ftr-412	343	115	note	note	PROPN
ftr-412	343	116	16	16	NUM
ftr-412	343	117	,	,	PUNCT
ftr-412	343	118	at	at	ADP
ftr-412	343	119	320	320	NUM
ftr-412	343	120	(	(	PUNCT
ftr-412	343	121	opposing	oppose	VERB
ftr-412	343	122	biometric	biometric	ADJ
ftr-412	343	123	identity	identity	NOUN
ftr-412	343	124	cards	card	NOUN
ftr-412	343	125	but	but	CCONJ
ftr-412	343	126	indicating	indicate	VERB
ftr-412	343	127	that	that	SCONJ
ftr-412	343	128	the	the	DET
ftr-412	343	129	movement	movement	NOUN
ftr-412	343	130	toward	toward	ADP
ftr-412	343	131	a	a	DET
ftr-412	343	132	national	national	ADJ
ftr-412	343	133	identity	identity	NOUN
ftr-412	343	134	system	system	NOUN
ftr-412	343	135	in	in	ADP
ftr-412	343	136	the	the	DET
ftr-412	343	137	u.s	u.s	PROPN
ftr-412	343	138	.	.	PROPN
ftr-412	343	139	had	have	AUX
ftr-412	343	140	begun	begin	VERB
ftr-412	343	141	and	and	CCONJ
ftr-412	343	142	seemed	seem	VERB
ftr-412	343	143	unstoppable	unstoppable	ADJ
ftr-412	343	144	long	long	ADV
ftr-412	343	145	before	before	ADP
ftr-412	343	146	the	the	DET
ftr-412	343	147	terrorist	terrorist	ADJ
ftr-412	343	148	attacks	attack	NOUN
ftr-412	343	149	of	of	ADP
ftr-412	343	150	september	september	PROPN
ftr-412	343	151	11	11	NUM
ftr-412	343	152	,	,	PUNCT
ftr-412	343	153	2001	2001	NUM
ftr-412	343	154	)	)	PUNCT
ftr-412	343	155	.	.	PUNCT
ftr-412	344	1	18	18	NUM
ftr-412	344	2	.	.	X
ftr-412	344	3	stephen	stephen	PROPN
ftr-412	344	4	moore	moore	PROPN
ftr-412	344	5	,	,	PUNCT
ftr-412	344	6	a	a	DET
ftr-412	344	7	national	national	ADJ
ftr-412	344	8	identification	identification	NOUN
ftr-412	344	9	system	system	NOUN
ftr-412	344	10	:	:	PUNCT
ftr-412	344	11	testimony	testimony	NOUN
ftr-412	344	12	before	before	ADP
ftr-412	344	13	the	the	DET
ftr-412	344	14	us	us	PROPN
ftr-412	344	15	house	house	PROPN
ftr-412	344	16	of	of	ADP
ftr-412	344	17	representatives	representatives	PROPN
ftr-412	344	18	subcommittee	subcommittee	NOUN
ftr-412	344	19	on	on	ADP
ftr-412	344	20	immigration	immigration	NOUN
ftr-412	344	21	and	and	CCONJ
ftr-412	344	22	claims	claim	NOUN
ftr-412	344	23	,	,	PUNCT
ftr-412	344	24	judiciary	judiciary	NOUN
ftr-412	344	25	committee	committee	PROPN
ftr-412	344	26	,	,	PUNCT
ftr-412	344	27	(	(	PUNCT
ftr-412	344	28	may	may	PROPN
ftr-412	344	29	13	13	NUM
ftr-412	344	30	,	,	PUNCT
ftr-412	344	31	1997	1997	NUM
ftr-412	344	32	)	)	PUNCT
ftr-412	344	33	(	(	PUNCT
ftr-412	344	34	reporting	report	VERB
ftr-412	344	35	that	that	SCONJ
ftr-412	344	36	over	over	ADP
ftr-412	344	37	500	500	NUM
ftr-412	344	38	irs	irs	PROPN
ftr-412	344	39	agents	agent	NOUN
ftr-412	344	40	were	be	AUX
ftr-412	344	41	uncovered	uncover	VERB
ftr-412	344	42	in	in	ADP
ftr-412	344	43	1995	1995	NUM
ftr-412	344	44	using	use	VERB
ftr-412	344	45	the	the	DET
ftr-412	344	46	government	government	NOUN
ftr-412	344	47	’s	’s	PART
ftr-412	344	48	confidential	confidential	ADJ
ftr-412	344	49	taxpayer	taxpayer	NOUN
ftr-412	344	50	database	database	NOUN
ftr-412	344	51	to	to	PART
ftr-412	344	52	check	check	VERB
ftr-412	344	53	on	on	ADP
ftr-412	344	54	the	the	DET
ftr-412	344	55	financial	financial	ADJ
ftr-412	344	56	status	status	NOUN
ftr-412	344	57	of	of	ADP
ftr-412	344	58	friends	friend	NOUN
ftr-412	344	59	,	,	PUNCT
ftr-412	344	60	neighbors	neighbor	NOUN
ftr-412	344	61	,	,	PUNCT
ftr-412	344	62	or	or	CCONJ
ftr-412	344	63	famous	famous	ADJ
ftr-412	344	64	people	people	NOUN
ftr-412	344	65	,	,	PUNCT
ftr-412	344	66	and	and	CCONJ
ftr-412	344	67	that	that	SCONJ
ftr-412	344	68	public	public	ADJ
ftr-412	344	69	outrage	outrage	NOUN
ftr-412	344	70	was	be	AUX
ftr-412	344	71	considerable	considerable	ADJ
ftr-412	344	72	,	,	PUNCT
ftr-412	344	73	but	but	CCONJ
ftr-412	344	74	that	that	SCONJ
ftr-412	344	75	less	less	ADJ
ftr-412	344	76	than	than	ADP
ftr-412	344	77	10	10	NUM
ftr-412	344	78	agents	agent	NOUN
ftr-412	344	79	lost	lose	VERB
ftr-412	344	80	their	their	PRON
ftr-412	344	81	jobs	job	NOUN
ftr-412	344	82	,	,	PUNCT
ftr-412	344	83	and	and	CCONJ
ftr-412	344	84	within	within	ADP
ftr-412	344	85	two	two	NUM
ftr-412	344	86	years	year	NOUN
ftr-412	344	87	later	later	ADV
ftr-412	344	88	a	a	DET
ftr-412	344	89	similar	similar	ADJ
ftr-412	344	90	incident	incident	NOUN
ftr-412	344	91	occurred	occur	VERB
ftr-412	344	92	,	,	PUNCT
ftr-412	344	93	again	again	ADV
ftr-412	344	94	with	with	ADP
ftr-412	344	95	hundreds	hundred	NOUN
ftr-412	344	96	of	of	ADP
ftr-412	344	97	agents	agent	NOUN
ftr-412	344	98	)	)	PUNCT
ftr-412	344	99	at	at	ADP
ftr-412	344	100	http://www.cato.org/testimony/ctsm051397.html	http://www.cato.org/testimony/ctsm051397.html	NUM
ftr-412	344	101	;	;	PUNCT
ftr-412	344	102	office	office	NOUN
ftr-412	344	103	of	of	ADP
ftr-412	344	104	technology	technology	NOUN
ftr-412	344	105	assessment	assessment	NOUN
ftr-412	344	106	,	,	PUNCT
ftr-412	344	107	congress	congress	PROPN
ftr-412	344	108	of	of	ADP
ftr-412	344	109	the	the	DET
ftr-412	344	110	united	united	PROPN
ftr-412	344	111	states	states	PROPN
ftr-412	344	112	,	,	PUNCT
ftr-412	344	113	information	information	NOUN
ftr-412	344	114	security	security	NOUN
ftr-412	344	115	and	and	CCONJ
ftr-412	344	116	privacy	privacy	NOUN
ftr-412	344	117	in	in	ADP
ftr-412	344	118	network	network	NOUN
ftr-412	344	119	environments	environment	NOUN
ftr-412	344	120	,	,	PUNCT
ftr-412	344	121	2	2	NUM
ftr-412	344	122	-	-	SYM
ftr-412	344	123	3	3	NUM
ftr-412	344	124	(	(	PUNCT
ftr-412	344	125	1994	1994	NUM
ftr-412	344	126	)	)	PUNCT
ftr-412	344	127	(	(	PUNCT
ftr-412	344	128	ota	ota	NOUN
ftr-412	344	129	-	-	PUNCT
ftr-412	344	130	tct606	tct606	NOUN
ftr-412	344	131	)	)	PUNCT
ftr-412	344	132	.	.	PUNCT
ftr-412	345	1	19	19	NUM
ftr-412	345	2	.	.	PROPN
ftr-412	345	3	sobel	sobel	PROPN
ftr-412	345	4	supra	supra	PROPN
ftr-412	345	5	note	note	PROPN
ftr-412	345	6	16	16	NUM
ftr-412	345	7	,	,	PUNCT
ftr-412	345	8	at	at	ADP
ftr-412	345	9	343	343	NUM
ftr-412	345	10	-	-	SYM
ftr-412	345	11	49	49	NUM
ftr-412	345	12	(	(	PUNCT
ftr-412	345	13	recording	record	VERB
ftr-412	345	14	the	the	DET
ftr-412	345	15	most	most	ADV
ftr-412	345	16	notorious	notorious	ADJ
ftr-412	345	17	abuses	abuse	NOUN
ftr-412	345	18	of	of	ADP
ftr-412	345	19	national	national	ADJ
ftr-412	345	20	identity	identity	NOUN
ftr-412	345	21	card	card	NOUN
ftr-412	345	22	systems	system	NOUN
ftr-412	345	23	as	as	ADP
ftr-412	345	24	:	:	PUNCT
ftr-412	345	25	(	(	PUNCT
ftr-412	345	26	1	1	X
ftr-412	345	27	)	)	PUNCT
ftr-412	345	28	the	the	DET
ftr-412	345	29	requirement	requirement	NOUN
ftr-412	345	30	that	that	SCONJ
ftr-412	345	31	american	american	ADJ
ftr-412	345	32	slaves	slave	NOUN
ftr-412	345	33	carry	carry	VERB
ftr-412	345	34	“	"	PUNCT
ftr-412	345	35	passes	pass	NOUN
ftr-412	345	36	”	"	PUNCT
ftr-412	345	37	in	in	ADP
ftr-412	345	38	order	order	NOUN
ftr-412	345	39	to	to	PART
ftr-412	345	40	travel	travel	VERB
ftr-412	345	41	away	away	ADV
ftr-412	345	42	from	from	ADP
ftr-412	345	43	plantations	plantation	NOUN
ftr-412	345	44	before	before	ADP
ftr-412	345	45	the	the	DET
ftr-412	345	46	american	american	ADJ
ftr-412	345	47	civil	civil	PROPN
ftr-412	345	48	war	war	PROPN
ftr-412	345	49	,	,	PUNCT
ftr-412	345	50	(	(	PUNCT
ftr-412	345	51	2	2	X
ftr-412	345	52	)	)	PUNCT
ftr-412	345	53	the	the	DET
ftr-412	345	54	power	power	NOUN
ftr-412	345	55	of	of	ADP
ftr-412	345	56	the	the	DET
ftr-412	345	57	secretary	secretary	PROPN
ftr-412	345	58	of	of	ADP
ftr-412	345	59	state	state	NOUN
ftr-412	345	60	to	to	PART
ftr-412	345	61	deny	deny	VERB
ftr-412	345	62	passports	passport	NOUN
ftr-412	345	63	(	(	PUNCT
ftr-412	345	64	a	a	DET
ftr-412	345	65	national	national	ADJ
ftr-412	345	66	identity	identity	NOUN
ftr-412	345	67	document	document	NOUN
ftr-412	345	68	)	)	PUNCT
ftr-412	345	69	to	to	ADP
ftr-412	345	70	individuals	individual	NOUN
ftr-412	345	71	deemed	deem	VERB
ftr-412	345	72	to	to	PART
ftr-412	345	73	be	be	AUX
ftr-412	345	74	communists	communist	NOUN
ftr-412	345	75	under	under	ADP
ftr-412	345	76	the	the	DET
ftr-412	345	77	passport	passport	NOUN
ftr-412	345	78	act	act	NOUN
ftr-412	345	79	of	of	ADP
ftr-412	345	80	1926	1926	NUM
ftr-412	345	81	before	before	SCONJ
ftr-412	345	82	the	the	DET
ftr-412	345	83	supreme	supreme	PROPN
ftr-412	345	84	court	court	PROPN
ftr-412	345	85	found	find	VERB
ftr-412	345	86	the	the	DET
ftr-412	345	87	statute	statute	NOUN
ftr-412	345	88	unconstitutional	unconstitutional	ADJ
ftr-412	345	89	in	in	ADP
ftr-412	345	90	kent	kent	PROPN
ftr-412	345	91	v.	v.	PROPN
ftr-412	345	92	dulles	dulles	PROPN
ftr-412	345	93	,	,	PUNCT
ftr-412	345	94	357	357	NUM
ftr-412	345	95	u.s	u.s	PROPN
ftr-412	345	96	.	.	PROPN
ftr-412	345	97	116	116	NUM
ftr-412	345	98	(	(	PUNCT
ftr-412	345	99	1958	1958	NUM
ftr-412	345	100	)	)	PUNCT
ftr-412	345	101	,	,	PUNCT
ftr-412	345	102	(	(	PUNCT
ftr-412	345	103	3	3	X
ftr-412	345	104	)	)	PUNCT
ftr-412	345	105	the	the	DET
ftr-412	345	106	use	use	NOUN
ftr-412	345	107	of	of	ADP
ftr-412	345	108	identity	identity	NOUN
ftr-412	345	109	cards	card	NOUN
ftr-412	345	110	by	by	ADP
ftr-412	345	111	the	the	DET
ftr-412	345	112	nazis	nazi	NOUN
ftr-412	345	113	to	to	PART
ftr-412	345	114	identify	identify	VERB
ftr-412	345	115	jews	jews	PROPN
ftr-412	345	116	for	for	ADP
ftr-412	345	117	extermination	extermination	NOUN
ftr-412	345	118	during	during	ADP
ftr-412	345	119	world	world	PROPN
ftr-412	345	120	war	war	PROPN
ftr-412	345	121	ii	ii	PROPN
ftr-412	345	122	,	,	PUNCT
ftr-412	345	123	(	(	PUNCT
ftr-412	345	124	4	4	X
ftr-412	345	125	)	)	PUNCT
ftr-412	345	126	the	the	DET
ftr-412	345	127	use	use	NOUN
ftr-412	345	128	of	of	ADP
ftr-412	345	129	“	"	PUNCT
ftr-412	345	130	passes	pass	NOUN
ftr-412	345	131	”	"	PUNCT
ftr-412	345	132	by	by	ADP
ftr-412	345	133	the	the	DET
ftr-412	345	134	south	south	ADJ
ftr-412	345	135	african	african	ADJ
ftr-412	345	136	government	government	NOUN
ftr-412	345	137	to	to	PART
ftr-412	345	138	control	control	VERB
ftr-412	345	139	the	the	DET
ftr-412	345	140	movement	movement	NOUN
ftr-412	345	141	of	of	ADP
ftr-412	345	142	black	black	ADJ
ftr-412	345	143	men	man	NOUN
ftr-412	345	144	and	and	CCONJ
ftr-412	345	145	women	woman	NOUN
ftr-412	345	146	during	during	ADP
ftr-412	345	147	apartheid	apartheid	NOUN
ftr-412	345	148	,	,	PUNCT
ftr-412	345	149	(	(	PUNCT
ftr-412	345	150	5	5	X
ftr-412	345	151	)	)	PUNCT
ftr-412	345	152	the	the	DET
ftr-412	345	153	system	system	NOUN
ftr-412	345	154	of	of	ADP
ftr-412	345	155	identity	identity	NOUN
ftr-412	345	156	cards	card	NOUN
ftr-412	345	157	used	use	VERB
ftr-412	345	158	in	in	ADP
ftr-412	345	159	rwanda	rwanda	PROPN
ftr-412	345	160	for	for	ADP
ftr-412	345	161	distinguishing	distinguish	VERB
ftr-412	345	162	between	between	ADP
ftr-412	345	163	hutus	hutus	NOUN
ftr-412	345	164	and	and	CCONJ
ftr-412	345	165	tutus	tutus	NOUN
ftr-412	345	166	that	that	PRON
ftr-412	345	167	facilitated	facilitate	VERB
ftr-412	345	168	the	the	DET
ftr-412	345	169	national	national	ADJ
ftr-412	345	170	identity	identity	NOUN
ftr-412	345	171	smart	smart	ADJ
ftr-412	345	172	cards	card	NOUN
ftr-412	345	173	agree	agree	VERB
ftr-412	345	174	that	that	SCONJ
ftr-412	345	175	there	there	PRON
ftr-412	345	176	is	be	VERB
ftr-412	345	177	little	little	ADJ
ftr-412	345	178	likelihood	likelihood	NOUN
ftr-412	345	179	that	that	SCONJ
ftr-412	345	180	this	this	DET
ftr-412	345	181	movement	movement	NOUN
ftr-412	345	182	will	will	AUX
ftr-412	345	183	slow	slow	VERB
ftr-412	345	184	down	down	ADP
ftr-412	345	185	.	.	PUNCT
ftr-412	346	1	the	the	DET
ftr-412	346	2	best	good	ADJ
ftr-412	346	3	that	that	PRON
ftr-412	346	4	can	can	AUX
ftr-412	346	5	be	be	AUX
ftr-412	346	6	done	do	VERB
ftr-412	346	7	is	be	AUX
ftr-412	346	8	to	to	PART
ftr-412	346	9	offer	offer	VERB
ftr-412	346	10	protections17	protections17	PROPN
ftr-412	346	11	against	against	ADP
ftr-412	346	12	mistakes	mistake	NOUN
ftr-412	346	13	,	,	PUNCT
ftr-412	346	14	misuse	misuse	NOUN
ftr-412	346	15	,	,	PUNCT
ftr-412	346	16	and	and	CCONJ
ftr-412	346	17	abuse	abuse	NOUN
ftr-412	346	18	,	,	PUNCT
ftr-412	346	19	while	while	SCONJ
ftr-412	346	20	we	we	PRON
ftr-412	346	21	try	try	VERB
ftr-412	346	22	to	to	PART
ftr-412	346	23	extend	extend	VERB
ftr-412	346	24	the	the	DET
ftr-412	346	25	social18	social18	NOUN
ftr-412	346	26	19	19	NUM
ftr-412	346	27	2006	2006	NUM
ftr-412	346	28	]	]	PUNCT
ftr-412	346	29	biometrics	biometric	NOUN
ftr-412	346	30	:	:	PUNCT
ftr-412	346	31	solving	solve	VERB
ftr-412	346	32	the	the	DET
ftr-412	346	33	regressivity	regressivity	NOUN
ftr-412	346	34	of	of	ADP
ftr-412	346	35	vats	vat	NOUN
ftr-412	346	36	and	and	CCONJ
ftr-412	346	37	rsts	rst	VERB
ftr-412	346	38	665	665	NUM
ftr-412	346	39	genocide	genocide	NOUN
ftr-412	346	40	,	,	PUNCT
ftr-412	346	41	(	(	PUNCT
ftr-412	346	42	6	6	X
ftr-412	346	43	)	)	PUNCT
ftr-412	346	44	the	the	DET
ftr-412	346	45	use	use	NOUN
ftr-412	346	46	of	of	ADP
ftr-412	346	47	the	the	DET
ftr-412	346	48	census	census	NOUN
ftr-412	346	49	bureau	bureau	NOUN
ftr-412	346	50	by	by	ADP
ftr-412	346	51	franklin	franklin	PROPN
ftr-412	346	52	delano	delano	PROPN
ftr-412	346	53	roosevelt	roosevelt	PROPN
ftr-412	346	54	prior	prior	ADV
ftr-412	346	55	to	to	ADP
ftr-412	346	56	pearl	pearl	NOUN
ftr-412	346	57	harbor	harbor	NOUN
ftr-412	346	58	to	to	PART
ftr-412	346	59	collect	collect	VERB
ftr-412	346	60	data	datum	NOUN
ftr-412	346	61	on	on	ADP
ftr-412	346	62	japanese	japanese	PROPN
ftr-412	346	63	-	-	PUNCT
ftr-412	346	64	americans	americans	PROPN
ftr-412	346	65	for	for	ADP
ftr-412	346	66	later	later	ADJ
ftr-412	346	67	isolation	isolation	NOUN
ftr-412	346	68	in	in	ADP
ftr-412	346	69	internment	internment	NOUN
ftr-412	346	70	camps	camp	NOUN
ftr-412	346	71	)	)	PUNCT
ftr-412	346	72	;	;	PUNCT
ftr-412	346	73	see	see	VERB
ftr-412	346	74	also	also	ADV
ftr-412	346	75	neda	neda	PROPN
ftr-412	346	76	matar	matar	NOUN
ftr-412	346	77	,	,	PUNCT
ftr-412	346	78	are	be	AUX
ftr-412	346	79	you	you	PRON
ftr-412	346	80	ready	ready	ADJ
ftr-412	346	81	for	for	ADP
ftr-412	346	82	a	a	DET
ftr-412	346	83	national	national	ADJ
ftr-412	346	84	i	i	PROPN
ftr-412	346	85	d	d	PROPN
ftr-412	346	86	card	card	NOUN
ftr-412	346	87	?	?	PUNCT
ftr-412	347	1	perhaps	perhaps	ADV
ftr-412	347	2	we	we	PRON
ftr-412	347	3	do	do	AUX
ftr-412	347	4	n’t	not	PART
ftr-412	347	5	have	have	VERB
ftr-412	347	6	to	to	PART
ftr-412	347	7	choose	choose	VERB
ftr-412	347	8	between	between	ADP
ftr-412	347	9	fear	fear	NOUN
ftr-412	347	10	of	of	ADP
ftr-412	347	11	terrorism	terrorism	NOUN
ftr-412	347	12	and	and	CCONJ
ftr-412	347	13	need	need	VERB
ftr-412	347	14	for	for	ADP
ftr-412	347	15	privacy	privacy	NOUN
ftr-412	347	16	,	,	PUNCT
ftr-412	347	17	17	17	NUM
ftr-412	347	18	emory	emory	PROPN
ftr-412	347	19	int’l	int’l	NUM
ftr-412	347	20	l.	l.	PROPN
ftr-412	347	21	rev	rev	PROPN
ftr-412	347	22	.	.	PROPN
ftr-412	347	23	287	287	NUM
ftr-412	347	24	,	,	PUNCT
ftr-412	347	25	310	310	NUM
ftr-412	347	26	-	-	SYM
ftr-412	347	27	13	13	NUM
ftr-412	347	28	(	(	PUNCT
ftr-412	347	29	2003	2003	NUM
ftr-412	347	30	)	)	PUNCT
ftr-412	347	31	.	.	PUNCT
ftr-412	348	1	20	20	NUM
ftr-412	348	2	.	.	PUNCT
ftr-412	349	1	gerard	gerard	PROPN
ftr-412	349	2	noiriel	noiriel	PROPN
ftr-412	349	3	,	,	PUNCT
ftr-412	349	4	the	the	DET
ftr-412	349	5	french	french	ADJ
ftr-412	349	6	melting	melting	NOUN
ftr-412	349	7	pot	pot	NOUN
ftr-412	349	8	:	:	PUNCT
ftr-412	349	9	immigration	immigration	NOUN
ftr-412	349	10	,	,	PUNCT
ftr-412	349	11	citizenship	citizenship	NOUN
ftr-412	349	12	,	,	PUNCT
ftr-412	349	13	and	and	CCONJ
ftr-412	349	14	national	national	ADJ
ftr-412	349	15	identity	identity	NOUN
ftr-412	349	16	,	,	PUNCT
ftr-412	349	17	tr	tr	VERB
ftr-412	349	18	.	.	PUNCT
ftr-412	349	19	geoffroy	geoffroy	PROPN
ftr-412	349	20	de	de	X
ftr-412	349	21	laforcade	laforcade	X
ftr-412	349	22	(	(	PUNCT
ftr-412	349	23	minneapolis	minneapolis	PROPN
ftr-412	349	24	,	,	PUNCT
ftr-412	349	25	university	university	PROPN
ftr-412	349	26	of	of	ADP
ftr-412	349	27	minnesota	minnesota	PROPN
ftr-412	349	28	press	press	PROPN
ftr-412	349	29	,	,	PUNCT
ftr-412	349	30	1996	1996	NUM
ftr-412	349	31	)	)	PUNCT
ftr-412	349	32	xix	xix	PROPN
ftr-412	349	33	,	,	PUNCT
ftr-412	349	34	45	45	NUM
ftr-412	349	35	-	-	SYM
ftr-412	349	36	90	90	NUM
ftr-412	349	37	(	(	PUNCT
ftr-412	349	38	discussing	discuss	VERB
ftr-412	349	39	the	the	DET
ftr-412	349	40	revolution	revolution	NOUN
ftr-412	349	41	in	in	ADP
ftr-412	349	42	identity	identity	NOUN
ftr-412	349	43	that	that	PRON
ftr-412	349	44	occurred	occur	VERB
ftr-412	349	45	during	during	ADP
ftr-412	349	46	this	this	DET
ftr-412	349	47	period	period	NOUN
ftr-412	349	48	and	and	CCONJ
ftr-412	349	49	the	the	DET
ftr-412	349	50	critical	critical	ADJ
ftr-412	349	51	role	role	NOUN
ftr-412	349	52	that	that	PRON
ftr-412	349	53	identity	identity	NOUN
ftr-412	349	54	cards	card	NOUN
ftr-412	349	55	played	play	VERB
ftr-412	349	56	in	in	ADP
ftr-412	349	57	making	make	VERB
ftr-412	349	58	this	this	PRON
ftr-412	349	59	happen	happen	VERB
ftr-412	349	60	)	)	PUNCT
ftr-412	349	61	.	.	PUNCT
ftr-412	350	1	21	21	NUM
ftr-412	350	2	.	.	PUNCT
ftr-412	351	1	hong	hong	PROPN
ftr-412	351	2	kong	kong	PROPN
ftr-412	351	3	special	special	ADJ
ftr-412	351	4	administrative	administrative	ADJ
ftr-412	351	5	region	region	NOUN
ftr-412	351	6	identity	identity	NOUN
ftr-412	351	7	card	card	NOUN
ftr-412	351	8	project	project	NOUN
ftr-412	351	9	,	,	PUNCT
ftr-412	351	10	initial	initial	ADJ
ftr-412	351	11	privacy	privacy	NOUN
ftr-412	351	12	impact	impact	NOUN
ftr-412	351	13	assessment	assessment	NOUN
ftr-412	351	14	report	report	NOUN
ftr-412	351	15	at	at	ADP
ftr-412	351	16	15	15	NUM
ftr-412	351	17	(	(	PUNCT
ftr-412	351	18	nov	nov	PROPN
ftr-412	351	19	.	.	PROPN
ftr-412	351	20	2000	2000	NUM
ftr-412	351	21	)	)	PUNCT
ftr-412	352	1	[	[	X
ftr-412	352	2	citing	cite	VERB
ftr-412	352	3	from	from	ADP
ftr-412	352	4	speech	speech	NOUN
ftr-412	352	5	by	by	ADP
ftr-412	352	6	attorney	attorney	NOUN
ftr-412	352	7	general	general	NOUN
ftr-412	352	8	moving	move	VERB
ftr-412	352	9	the	the	DET
ftr-412	352	10	first	first	ADJ
ftr-412	352	11	reading	reading	NOUN
ftr-412	352	12	of	of	ADP
ftr-412	352	13	the	the	DET
ftr-412	352	14	registration	registration	NOUN
ftr-412	352	15	of	of	ADP
ftr-412	352	16	persons	person	NOUN
ftr-412	352	17	bill	bill	NOUN
ftr-412	352	18	1949	1949	NUM
ftr-412	352	19	and	and	CCONJ
ftr-412	352	20	objects	object	NOUN
ftr-412	352	21	and	and	CCONJ
ftr-412	352	22	reasons	reason	NOUN
ftr-412	352	23	for	for	ADP
ftr-412	352	24	the	the	DET
ftr-412	352	25	bill	bill	NOUN
ftr-412	352	26	,	,	PUNCT
ftr-412	352	27	hong	hong	PROPN
ftr-412	352	28	kong	kong	PROPN
ftr-412	352	29	legislative	legislative	PROPN
ftr-412	352	30	council	council	PROPN
ftr-412	352	31	hansard	hansard	PROPN
ftr-412	352	32	,	,	PUNCT
ftr-412	352	33	1949	1949	NUM
ftr-412	352	34	,	,	PUNCT
ftr-412	352	35	pp	pp	ADJ
ftr-412	352	36	.	.	PUNCT
ftr-412	353	1	225	225	NUM
ftr-412	353	2	-	-	SYM
ftr-412	353	3	27	27	NUM
ftr-412	353	4	]	]	PUNCT
ftr-412	353	5	at	at	ADP
ftr-412	353	6	http://www.legco.gov.hk/yr00-01/english/fc/esc/papers/esc27e1.pdf	http://www.legco.gov.hk/yr00-01/english/fc/esc/papers/esc27e1.pdf	PROPN
ftr-412	353	7	(	(	PUNCT
ftr-412	353	8	last	last	ADJ
ftr-412	353	9	visited	visit	VERB
ftr-412	353	10	aug	aug	PROPN
ftr-412	353	11	.	.	PROPN
ftr-412	353	12	2	2	NUM
ftr-412	353	13	,	,	PUNCT
ftr-412	353	14	2006	2006	NUM
ftr-412	353	15	)	)	PUNCT
ftr-412	353	16	.	.	PUNCT
ftr-412	354	1	22	22	NUM
ftr-412	354	2	.	.	PUNCT
ftr-412	355	1	legislative	legislative	ADJ
ftr-412	355	2	council	council	PROPN
ftr-412	355	3	panel	panel	NOUN
ftr-412	355	4	on	on	ADP
ftr-412	355	5	security	security	NOUN
ftr-412	355	6	:	:	PUNCT
ftr-412	355	7	policy	policy	NOUN
ftr-412	355	8	initiative	initiative	NOUN
ftr-412	355	9	of	of	ADP
ftr-412	355	10	the	the	DET
ftr-412	355	11	security	security	NOUN
ftr-412	355	12	bureau	bureau	NOUN
ftr-412	355	13	,	,	PUNCT
ftr-412	355	14	lc	lc	PROPN
ftr-412	355	15	paper	paper	PROPN
ftr-412	355	16	no	no	INTJ
ftr-412	355	17	.	.	PUNCT
ftr-412	356	1	cb(2)64/05	cb(2)64/05	PROPN
ftr-412	356	2	-	-	PUNCT
ftr-412	356	3	06(01	06(01	NOUN
ftr-412	356	4	)	)	PUNCT
ftr-412	356	5	at	at	ADP
ftr-412	356	6	6	6	NUM
ftr-412	356	7	(	(	PUNCT
ftr-412	356	8	indicating	indicate	VERB
ftr-412	356	9	that	that	SCONJ
ftr-412	356	10	by	by	ADP
ftr-412	356	11	the	the	DET
ftr-412	356	12	end	end	NOUN
ftr-412	356	13	of	of	ADP
ftr-412	356	14	august	august	PROPN
ftr-412	356	15	2005	2005	NUM
ftr-412	356	16	an	an	DET
ftr-412	356	17	estimated	estimate	VERB
ftr-412	356	18	2.85	2.85	NUM
ftr-412	356	19	million	million	NUM
ftr-412	356	20	residents	resident	NOUN
ftr-412	356	21	had	have	AUX
ftr-412	356	22	been	be	AUX
ftr-412	356	23	issued	issue	VERB
ftr-412	356	24	new	new	ADJ
ftr-412	356	25	smart	smart	ADJ
ftr-412	356	26	identity	identity	NOUN
ftr-412	356	27	cards	card	NOUN
ftr-412	356	28	)	)	PUNCT
ftr-412	356	29	at	at	ADP
ftr-412	356	30	http://www.legco.gov.hk	http://www.legco.gov.hk	PRON
ftr-412	356	31	(	(	PUNCT
ftr-412	356	32	last	last	ADV
ftr-412	356	33	visited	visit	VERB
ftr-412	356	34	aug	aug	PROPN
ftr-412	356	35	.	.	PROPN
ftr-412	356	36	2	2	NUM
ftr-412	356	37	,	,	PUNCT
ftr-412	356	38	2006	2006	NUM
ftr-412	356	39	)	)	PUNCT
ftr-412	356	40	.	.	PUNCT
ftr-412	357	1	23	23	NUM
ftr-412	357	2	.	.	PUNCT
ftr-412	358	1	legislative	legislative	ADJ
ftr-412	358	2	council	council	PROPN
ftr-412	358	3	brief	brief	NOUN
ftr-412	358	4	,	,	PUNCT
ftr-412	358	5	application	application	NOUN
ftr-412	358	6	for	for	ADP
ftr-412	358	7	new	new	ADJ
ftr-412	358	8	identity	identity	NOUN
ftr-412	358	9	cards	card	NOUN
ftr-412	358	10	(	(	PUNCT
ftr-412	358	11	persons	person	NOUN
ftr-412	358	12	born	bear	VERB
ftr-412	358	13	in	in	ADP
ftr-412	358	14	or	or	CCONJ
ftr-412	358	15	before	before	ADP
ftr-412	358	16	1942	1942	NUM
ftr-412	358	17	,	,	PUNCT
ftr-412	358	18	in	in	ADP
ftr-412	358	19	1990	1990	NUM
ftr-412	358	20	to	to	ADP
ftr-412	358	21	1992	1992	NUM
ftr-412	358	22	or	or	CCONJ
ftr-412	358	23	1997	1997	NUM
ftr-412	358	24	to	to	ADP
ftr-412	358	25	2003	2003	NUM
ftr-412	358	26	)	)	PUNCT
ftr-412	358	27	order	order	NOUN
ftr-412	358	28	,	,	PUNCT
ftr-412	358	29	sbcr	sbcr	PROPN
ftr-412	358	30	1/1486/81	1/1486/81	PROPN
ftr-412	358	31	(	(	PUNCT
ftr-412	358	32	setting	set	VERB
ftr-412	358	33	out	out	ADP
ftr-412	358	34	the	the	DET
ftr-412	358	35	schedule	schedule	NOUN
ftr-412	358	36	based	base	VERB
ftr-412	358	37	on	on	ADP
ftr-412	358	38	year	year	NOUN
ftr-412	358	39	of	of	ADP
ftr-412	358	40	birth	birth	NOUN
ftr-412	358	41	for	for	ADP
ftr-412	358	42	mandatory	mandatory	ADJ
ftr-412	358	43	smart	smart	ADJ
ftr-412	358	44	card	card	NOUN
ftr-412	358	45	replacement	replacement	NOUN
ftr-412	358	46	for	for	ADP
ftr-412	358	47	three	three	NUM
ftr-412	358	48	additional	additional	ADJ
ftr-412	358	49	groups	group	NOUN
ftr-412	358	50	of	of	ADP
ftr-412	358	51	residents	resident	NOUN
ftr-412	358	52	)	)	PUNCT
ftr-412	358	53	available	available	ADJ
ftr-412	358	54	at	at	ADP
ftr-412	358	55	http://www.legco.gov.hk	http://www.legco.gov.hk	PRON
ftr-412	358	56	(	(	PUNCT
ftr-412	358	57	last	last	ADV
ftr-412	358	58	visited	visit	VERB
ftr-412	358	59	aug	aug	PROPN
ftr-412	358	60	.	.	PROPN
ftr-412	358	61	2	2	NUM
ftr-412	358	62	,	,	PUNCT
ftr-412	358	63	2006	2006	NUM
ftr-412	358	64	)	)	PUNCT
ftr-412	358	65	.	.	PUNCT
ftr-412	359	1	benefits	benefit	NOUN
ftr-412	359	2	of	of	ADP
ftr-412	359	3	this	this	DET
ftr-412	359	4	highly	highly	ADV
ftr-412	359	5	accurate	accurate	ADJ
ftr-412	359	6	and	and	CCONJ
ftr-412	359	7	immediate	immediate	ADJ
ftr-412	359	8	form	form	NOUN
ftr-412	359	9	of	of	ADP
ftr-412	359	10	identification	identification	NOUN
ftr-412	359	11	.	.	PUNCT
ftr-412	360	1	this	this	DET
ftr-412	360	2	paper	paper	NOUN
ftr-412	360	3	concerns	concern	VERB
ftr-412	360	4	itself	itself	PRON
ftr-412	360	5	with	with	ADP
ftr-412	360	6	benefits	benefit	NOUN
ftr-412	360	7	that	that	PRON
ftr-412	360	8	can	can	AUX
ftr-412	360	9	be	be	AUX
ftr-412	360	10	realized	realize	VERB
ftr-412	360	11	in	in	ADP
ftr-412	360	12	consumption	consumption	NOUN
ftr-412	360	13	taxes	taxis	NOUN
ftr-412	360	14	.	.	PUNCT
ftr-412	361	1	history	history	NOUN
ftr-412	361	2	of	of	ADP
ftr-412	361	3	national	national	ADJ
ftr-412	361	4	identity	identity	NOUN
ftr-412	361	5	cards	card	NOUN
ftr-412	361	6	and	and	CCONJ
ftr-412	361	7	biometric	biometric	ADJ
ftr-412	361	8	identifiers	identifier	NOUN
ftr-412	361	9	.	.	PUNCT
ftr-412	362	1	national	national	ADJ
ftr-412	362	2	identity	identity	NOUN
ftr-412	362	3	cards	card	NOUN
ftr-412	362	4	have	have	AUX
ftr-412	362	5	been	be	AUX
ftr-412	362	6	around	around	ADV
ftr-412	362	7	for	for	ADP
ftr-412	362	8	a	a	DET
ftr-412	362	9	long	long	ADJ
ftr-412	362	10	time	time	NOUN
ftr-412	362	11	,	,	PUNCT
ftr-412	362	12	and	and	CCONJ
ftr-412	362	13	have	have	AUX
ftr-412	362	14	served	serve	VERB
ftr-412	362	15	many	many	ADJ
ftr-412	362	16	purposes	purpose	NOUN
ftr-412	362	17	.	.	PUNCT
ftr-412	363	1	identity	identity	NOUN
ftr-412	363	2	cards	card	NOUN
ftr-412	363	3	were	be	AUX
ftr-412	363	4	introduced	introduce	VERB
ftr-412	363	5	in	in	ADP
ftr-412	363	6	france	france	PROPN
ftr-412	363	7	in	in	ADP
ftr-412	363	8	the	the	DET
ftr-412	363	9	1890	1890	NUM
ftr-412	363	10	’s	’s	PART
ftr-412	363	11	and	and	CCONJ
ftr-412	363	12	were	be	AUX
ftr-412	363	13	used	use	VERB
ftr-412	363	14	primarily	primarily	ADV
ftr-412	363	15	to	to	PART
ftr-412	363	16	regulate	regulate	VERB
ftr-412	363	17	immigration	immigration	NOUN
ftr-412	363	18	,	,	PUNCT
ftr-412	363	19	integration	integration	NOUN
ftr-412	363	20	and	and	CCONJ
ftr-412	363	21	assimilation	assimilation	NOUN
ftr-412	363	22	.	.	PUNCT
ftr-412	364	1	the	the	DET
ftr-412	364	2	french	french	ADJ
ftr-412	364	3	cards	card	NOUN
ftr-412	364	4	were	be	AUX
ftr-412	364	5	seen	see	VERB
ftr-412	364	6	as	as	ADP
ftr-412	364	7	a	a	DET
ftr-412	364	8	means	means	NOUN
ftr-412	364	9	of	of	ADP
ftr-412	364	10	preserving	preserve	VERB
ftr-412	364	11	the	the	DET
ftr-412	364	12	“	"	PUNCT
ftr-412	364	13	frenchness	frenchness	NOUN
ftr-412	364	14	of	of	ADP
ftr-412	364	15	france	france	PROPN
ftr-412	364	16	.	.	PUNCT
ftr-412	364	17	”	"	PUNCT
ftr-412	365	1	20	20	NUM
ftr-412	365	2	hong	hong	PROPN
ftr-412	365	3	kong	kong	PROPN
ftr-412	365	4	made	make	VERB
ftr-412	365	5	paper	paper	NOUN
ftr-412	365	6	national	national	ADJ
ftr-412	365	7	identity	identity	NOUN
ftr-412	365	8	cards	card	NOUN
ftr-412	365	9	mandatory	mandatory	ADJ
ftr-412	365	10	in	in	ADP
ftr-412	365	11	1949	1949	NUM
ftr-412	365	12	.	.	PUNCT
ftr-412	366	1	the	the	DET
ftr-412	366	2	hong	hong	PROPN
ftr-412	366	3	kong	kong	PROPN
ftr-412	366	4	cards	card	NOUN
ftr-412	366	5	performed	perform	VERB
ftr-412	366	6	social	social	ADJ
ftr-412	366	7	service	service	NOUN
ftr-412	366	8	functions	function	NOUN
ftr-412	366	9	in	in	ADP
ftr-412	366	10	addition	addition	NOUN
ftr-412	366	11	to	to	ADP
ftr-412	366	12	providing	provide	VERB
ftr-412	366	13	a	a	DET
ftr-412	366	14	measure	measure	NOUN
ftr-412	366	15	of	of	ADP
ftr-412	366	16	national	national	ADJ
ftr-412	366	17	security	security	NOUN
ftr-412	366	18	from	from	ADP
ftr-412	366	19	“	"	PUNCT
ftr-412	366	20	foreign	foreign	ADJ
ftr-412	366	21	”	"	PUNCT
ftr-412	366	22	chinese	chinese	ADJ
ftr-412	366	23	nationals	national	NOUN
ftr-412	366	24	.	.	PUNCT
ftr-412	367	1	the	the	DET
ftr-412	367	2	hong	hong	PROPN
ftr-412	367	3	kong	kong	PROPN
ftr-412	367	4	cards	card	NOUN
ftr-412	367	5	were	be	AUX
ftr-412	367	6	intended	intend	VERB
ftr-412	367	7	to	to	PART
ftr-412	367	8	“	"	PUNCT
ftr-412	367	9	.	.	PUNCT
ftr-412	367	10	.	.	PUNCT
ftr-412	367	11	.	.	PUNCT
ftr-412	368	1	assist	assist	VERB
ftr-412	368	2	measures	measure	NOUN
ftr-412	368	3	that	that	PRON
ftr-412	368	4	might	might	AUX
ftr-412	368	5	be	be	AUX
ftr-412	368	6	found	find	VERB
ftr-412	368	7	necessary	necessary	ADJ
ftr-412	368	8	for	for	ADP
ftr-412	368	9	the	the	DET
ftr-412	368	10	maintenance	maintenance	NOUN
ftr-412	368	11	of	of	ADP
ftr-412	368	12	law	law	NOUN
ftr-412	368	13	and	and	CCONJ
ftr-412	368	14	order	order	NOUN
ftr-412	368	15	and	and	CCONJ
ftr-412	368	16	for	for	ADP
ftr-412	368	17	the	the	DET
ftr-412	368	18	distribution	distribution	NOUN
ftr-412	368	19	of	of	ADP
ftr-412	368	20	food	food	NOUN
ftr-412	368	21	or	or	CCONJ
ftr-412	368	22	other	other	ADJ
ftr-412	368	23	commodities	commodity	NOUN
ftr-412	368	24	as	as	ADP
ftr-412	368	25	a	a	DET
ftr-412	368	26	result	result	NOUN
ftr-412	368	27	of	of	ADP
ftr-412	368	28	prevailing	prevail	VERB
ftr-412	368	29	conditions	condition	NOUN
ftr-412	368	30	of	of	ADP
ftr-412	368	31	political	political	ADJ
ftr-412	368	32	and	and	CCONJ
ftr-412	368	33	economic	economic	ADJ
ftr-412	368	34	unrest	unrest	NOUN
ftr-412	368	35	.	.	PUNCT
ftr-412	368	36	”	"	PUNCT
ftr-412	369	1	hong	hong	PROPN
ftr-412	369	2	kong	kong	PROPN
ftr-412	369	3	probably	probably	ADV
ftr-412	369	4	holds	hold	VERB
ftr-412	369	5	the	the	DET
ftr-412	369	6	record	record	NOUN
ftr-412	369	7	for	for	ADP
ftr-412	369	8	the	the	DET
ftr-412	369	9	longest	long	ADJ
ftr-412	369	10	continual	continual	ADJ
ftr-412	369	11	use	use	NOUN
ftr-412	369	12	of21	of21	PROPN
ftr-412	369	13	a	a	DET
ftr-412	369	14	mandatory	mandatory	ADJ
ftr-412	369	15	national	national	ADJ
ftr-412	369	16	identity	identity	NOUN
ftr-412	369	17	card	card	NOUN
ftr-412	369	18	system	system	NOUN
ftr-412	369	19	(	(	PUNCT
ftr-412	369	20	among	among	ADP
ftr-412	369	21	the	the	DET
ftr-412	369	22	democratic	democratic	ADJ
ftr-412	369	23	governments	government	NOUN
ftr-412	369	24	where	where	SCONJ
ftr-412	369	25	they	they	PRON
ftr-412	369	26	are	be	AUX
ftr-412	369	27	currently	currently	ADV
ftr-412	369	28	in	in	ADP
ftr-412	369	29	use	use	NOUN
ftr-412	369	30	)	)	PUNCT
ftr-412	369	31	.	.	PUNCT
ftr-412	370	1	even	even	ADV
ftr-412	370	2	with	with	ADP
ftr-412	370	3	its	its	PRON
ftr-412	370	4	assimilation	assimilation	NOUN
ftr-412	370	5	into	into	ADP
ftr-412	370	6	the	the	DET
ftr-412	370	7	people	people	NOUN
ftr-412	370	8	’s	’s	PART
ftr-412	370	9	republic	republic	PROPN
ftr-412	370	10	of	of	ADP
ftr-412	370	11	china	china	PROPN
ftr-412	370	12	,	,	PUNCT
ftr-412	370	13	hong	hong	PROPN
ftr-412	370	14	kong	kong	PROPN
ftr-412	370	15	has	have	VERB
ftr-412	370	16	no	no	DET
ftr-412	370	17	intention	intention	NOUN
ftr-412	370	18	of	of	ADP
ftr-412	370	19	discontinuing	discontinue	VERB
ftr-412	370	20	identity	identity	NOUN
ftr-412	370	21	cards	card	NOUN
ftr-412	370	22	.	.	PUNCT
ftr-412	371	1	on	on	ADP
ftr-412	371	2	august	august	PROPN
ftr-412	371	3	19	19	NUM
ftr-412	371	4	,	,	PUNCT
ftr-412	371	5	2003	2003	NUM
ftr-412	371	6	hong	hong	PROPN
ftr-412	371	7	kong	kong	PROPN
ftr-412	371	8	began	begin	VERB
ftr-412	371	9	a	a	DET
ftr-412	371	10	transition	transition	NOUN
ftr-412	371	11	to	to	ADP
ftr-412	371	12	“	"	PUNCT
ftr-412	371	13	smart	smart	ADJ
ftr-412	371	14	”	"	PUNCT
ftr-412	371	15	i	i	PROPN
ftr-412	371	16	d	d	PROPN
ftr-412	371	17	cards	card	NOUN
ftr-412	371	18	,	,	PUNCT
ftr-412	371	19	a22	a22	PROPN
ftr-412	371	20	process	process	NOUN
ftr-412	371	21	that	that	SCONJ
ftr-412	371	22	(	(	PUNCT
ftr-412	371	23	as	as	ADP
ftr-412	371	24	of	of	ADP
ftr-412	371	25	july	july	PROPN
ftr-412	371	26	2006	2006	NUM
ftr-412	371	27	)	)	PUNCT
ftr-412	371	28	is	be	AUX
ftr-412	371	29	ongoing.23	ongoing.23	PROPN
ftr-412	371	30	666	666	NUM
ftr-412	371	31	florida	florida	PROPN
ftr-412	371	32	tax	tax	NOUN
ftr-412	371	33	review	review	NOUN
ftr-412	371	34	vol	vol	NOUN
ftr-412	371	35	.	.	PUNCT
ftr-412	372	1	7:10	7:10	NUM
ftr-412	372	2	24	24	NUM
ftr-412	372	3	.	.	PUNCT
ftr-412	373	1	two	two	NUM
ftr-412	373	2	original	original	ADJ
ftr-412	373	3	(	(	PUNCT
ftr-412	373	4	ancient	ancient	ADJ
ftr-412	373	5	)	)	PUNCT
ftr-412	373	6	chinese	chinese	ADJ
ftr-412	373	7	documents	document	NOUN
ftr-412	373	8	record	record	VERB
ftr-412	373	9	the	the	DET
ftr-412	373	10	use	use	NOUN
ftr-412	373	11	of	of	ADP
ftr-412	373	12	fingerprints	fingerprint	NOUN
ftr-412	373	13	.	.	PUNCT
ftr-412	374	1	the	the	DET
ftr-412	374	2	first	first	ADJ
ftr-412	374	3	is	be	AUX
ftr-412	374	4	by	by	ADP
ftr-412	374	5	prime	prime	PROPN
ftr-412	374	6	minister	minister	PROPN
ftr-412	374	7	hsiao	hsiao	PROPN
ftr-412	374	8	he	he	PRON
ftr-412	374	9	.	.	PUNCT
ftr-412	375	1	in	in	ADP
ftr-412	375	2	the	the	DET
ftr-412	375	3	text	text	NOUN
ftr-412	375	4	han	han	PROPN
ftr-412	375	5	disciplines	disciplines	PROPN
ftr-412	375	6	,	,	PUNCT
ftr-412	375	7	written	write	VERB
ftr-412	375	8	approximately	approximately	ADV
ftr-412	375	9	in	in	ADP
ftr-412	375	10	200	200	NUM
ftr-412	375	11	b.c	b.c	NOUN
ftr-412	375	12	.	.	PROPN
ftr-412	375	13	,	,	PUNCT
ftr-412	375	14	it	it	PRON
ftr-412	375	15	was	be	AUX
ftr-412	375	16	required	require	VERB
ftr-412	375	17	that	that	SCONJ
ftr-412	375	18	legal	legal	ADJ
ftr-412	375	19	testimonials	testimonial	NOUN
ftr-412	375	20	must	must	AUX
ftr-412	375	21	be	be	AUX
ftr-412	375	22	certified	certify	VERB
ftr-412	375	23	with	with	ADP
ftr-412	375	24	“	"	PUNCT
ftr-412	375	25	hand	hand	NOUN
ftr-412	375	26	prints	print	NOUN
ftr-412	375	27	.	.	PUNCT
ftr-412	375	28	”	"	PUNCT
ftr-412	376	1	the	the	DET
ftr-412	376	2	second	second	ADJ
ftr-412	376	3	source	source	NOUN
ftr-412	376	4	is	be	AUX
ftr-412	376	5	from	from	ADP
ftr-412	376	6	the	the	DET
ftr-412	376	7	qin	qin	PROPN
ftr-412	376	8	dynasty	dynasty	PROPN
ftr-412	376	9	(	(	PUNCT
ftr-412	376	10	b.c	b.c	PROPN
ftr-412	376	11	.	.	PROPN
ftr-412	376	12	248	248	NUM
ftr-412	376	13	to	to	ADP
ftr-412	376	14	b.c	b.c	PROPN
ftr-412	376	15	.	.	PROPN
ftr-412	376	16	206	206	NUM
ftr-412	376	17	)	)	PUNCT
ftr-412	376	18	.	.	PUNCT
ftr-412	377	1	in	in	ADP
ftr-412	377	2	1975	1975	NUM
ftr-412	377	3	archeologists	archeologist	NOUN
ftr-412	377	4	found	find	VERB
ftr-412	377	5	bamboo	bamboo	NOUN
ftr-412	377	6	slices	slice	NOUN
ftr-412	377	7	(	(	PUNCT
ftr-412	377	8	essentially	essentially	ADV
ftr-412	377	9	ancient	ancient	ADJ
ftr-412	377	10	books	book	NOUN
ftr-412	377	11	where	where	SCONJ
ftr-412	377	12	the	the	DET
ftr-412	377	13	writing	writing	NOUN
ftr-412	377	14	was	be	AUX
ftr-412	377	15	engraved	engrave	VERB
ftr-412	377	16	on	on	ADP
ftr-412	377	17	the	the	DET
ftr-412	377	18	bamboo	bamboo	NOUN
ftr-412	377	19	)	)	PUNCT
ftr-412	377	20	that	that	PRON
ftr-412	377	21	describe	describe	VERB
ftr-412	377	22	the	the	DET
ftr-412	377	23	ancient	ancient	ADJ
ftr-412	377	24	science	science	NOUN
ftr-412	377	25	and	and	CCONJ
ftr-412	377	26	technology	technology	NOUN
ftr-412	377	27	of	of	ADP
ftr-412	377	28	identifying	identify	VERB
ftr-412	377	29	murders	murder	NOUN
ftr-412	377	30	and	and	CCONJ
ftr-412	377	31	other	other	ADJ
ftr-412	377	32	criminals	criminal	NOUN
ftr-412	377	33	.	.	PUNCT
ftr-412	378	1	in	in	ADP
ftr-412	378	2	one	one	NUM
ftr-412	378	3	case	case	NOUN
ftr-412	378	4	a	a	DET
ftr-412	378	5	thief	thief	NOUN
ftr-412	378	6	is	be	AUX
ftr-412	378	7	identified	identify	VERB
ftr-412	378	8	through	through	ADP
ftr-412	378	9	footprints	footprint	NOUN
ftr-412	378	10	previously	previously	ADV
ftr-412	378	11	taken	take	VERB
ftr-412	378	12	.	.	PUNCT
ftr-412	379	1	(	(	PUNCT
ftr-412	379	2	personal	personal	ADJ
ftr-412	379	3	communication	communication	NOUN
ftr-412	379	4	from	from	ADP
ftr-412	379	5	professor	professor	PROPN
ftr-412	379	6	xiaoqiang	xiaoqiang	PROPN
ftr-412	379	7	yang	yang	PROPN
ftr-412	379	8	,	,	PUNCT
ftr-412	379	9	sun	sun	PROPN
ftr-412	379	10	yat	yat	PROPN
ftr-412	379	11	-	-	PUNCT
ftr-412	379	12	sen	sen	PROPN
ftr-412	379	13	university	university	PROPN
ftr-412	379	14	school	school	NOUN
ftr-412	379	15	of	of	ADP
ftr-412	379	16	law	law	NOUN
ftr-412	379	17	,	,	PUNCT
ftr-412	379	18	guangzhou	guangzhou	PROPN
ftr-412	379	19	,	,	PUNCT
ftr-412	379	20	china	china	PROPN
ftr-412	379	21	,	,	PUNCT
ftr-412	379	22	on	on	ADP
ftr-412	379	23	file	file	NOUN
ftr-412	379	24	with	with	ADP
ftr-412	379	25	author	author	NOUN
ftr-412	379	26	,	,	PUNCT
ftr-412	379	27	and	and	CCONJ
ftr-412	379	28	confirmed	confirm	VERB
ftr-412	379	29	by	by	ADP
ftr-412	379	30	li	li	PROPN
ftr-412	379	31	-	-	PROPN
ftr-412	379	32	huan	huan	PROPN
ftr-412	379	33	(	(	PUNCT
ftr-412	379	34	joyce	joyce	PROPN
ftr-412	379	35	)	)	PUNCT
ftr-412	379	36	lin	lin	PROPN
ftr-412	379	37	,	,	PUNCT
ftr-412	379	38	senior	senior	ADJ
ftr-412	379	39	tax	tax	NOUN
ftr-412	379	40	associate	associate	NOUN
ftr-412	379	41	,	,	PUNCT
ftr-412	379	42	taxware	taxware	NOUN
ftr-412	379	43	,	,	PUNCT
ftr-412	379	44	l.p	l.p	PROPN
ftr-412	379	45	.	.	PROPN
ftr-412	379	46	)	)	PUNCT
ftr-412	379	47	.	.	PUNCT
ftr-412	380	1	see	see	VERB
ftr-412	380	2	also	also	ADV
ftr-412	380	3	david	david	PROPN
ftr-412	380	4	lyon	lyon	PROPN
ftr-412	380	5	,	,	PUNCT
ftr-412	380	6	identity	identity	NOUN
ftr-412	380	7	cards	card	NOUN
ftr-412	380	8	:	:	PUNCT
ftr-412	380	9	social	social	ADJ
ftr-412	380	10	sorting	sorting	NOUN
ftr-412	380	11	by	by	ADP
ftr-412	380	12	databases	database	NOUN
ftr-412	380	13	,	,	PUNCT
ftr-412	380	14	oxford	oxford	PROPN
ftr-412	380	15	internet	internet	PROPN
ftr-412	380	16	institute	institute	PROPN
ftr-412	380	17	,	,	PUNCT
ftr-412	380	18	in	in	ADP
ftr-412	380	19	te	te	ADP
ftr-412	380	20	rne	rne	PROPN
ftr-412	380	21	t	t	PROPN
ftr-412	380	22	issue	issue	NOUN
ftr-412	380	23	b	b	PROPN
ftr-412	380	24	rief	rief	NOUN
ftr-412	381	1	n	n	NOUN
ftr-412	381	2	o.	o.	NOUN
ftr-412	381	3	3	3	NUM
ftr-412	381	4	(	(	PUNCT
ftr-412	381	5	nov	nov	PROPN
ftr-412	381	6	.	.	PROPN
ftr-412	381	7	2	2	NUM
ftr-412	381	8	0	0	NUM
ftr-412	381	9	0	0	NUM
ftr-412	381	10	4	4	NUM
ftr-412	381	11	)	)	PUNCT
ftr-412	381	12	a	a	DET
ftr-412	381	13	t	t	NOUN
ftr-412	381	14	ht	ht	INTJ
ftr-412	381	15	tp	tp	X
ftr-412	381	16	:	:	PUNCT
ftr-412	381	17	/	/	PUNCT
ftr-412	381	18	/www.inte	/www.inte	PUNCT
ftr-412	381	19	rne	rne	ADJ
ftr-412	381	20	tinstitute.ox.ac.uk/resources/publications/ib3all.pdf	tinstitute.ox.ac.uk/resources/publications/ib3all.pdf	NOUN
ftr-412	381	21	(	(	PUNCT
ftr-412	381	22	last	last	ADJ
ftr-412	381	23	visited	visit	VERB
ftr-412	381	24	aug	aug	PROPN
ftr-412	381	25	.	.	PROPN
ftr-412	381	26	2	2	NUM
ftr-412	381	27	,	,	PUNCT
ftr-412	381	28	2006	2006	NUM
ftr-412	381	29	)	)	PUNCT
ftr-412	381	30	;	;	PUNCT
ftr-412	381	31	johan	johan	PROPN
ftr-412	381	32	bloommé	bloommé	PROPN
ftr-412	381	33	,	,	PUNCT
ftr-412	381	34	evaluation	evaluation	NOUN
ftr-412	381	35	of	of	ADP
ftr-412	381	36	biometric	biometric	ADJ
ftr-412	381	37	security	security	NOUN
ftr-412	381	38	systems	system	NOUN
ftr-412	381	39	against	against	ADP
ftr-412	381	40	artificial	artificial	ADJ
ftr-412	381	41	fingers	finger	NOUN
ftr-412	381	42	(	(	PUNCT
ftr-412	381	43	phd	phd	NOUN
ftr-412	381	44	dissertation	dissertation	NOUN
ftr-412	381	45	,	,	PUNCT
ftr-412	381	46	linkoping	linkoping	NOUN
ftr-412	381	47	university	university	NOUN
ftr-412	381	48	,	,	PUNCT
ftr-412	381	49	sweden	sweden	PROPN
ftr-412	381	50	,	,	PUNCT
ftr-412	381	51	2003	2003	NUM
ftr-412	381	52	)	)	PUNCT
ftr-412	381	53	at	at	ADP
ftr-412	381	54	10	10	NUM
ftr-412	381	55	-	-	SYM
ftr-412	381	56	11	11	NUM
ftr-412	381	57	(	(	PUNCT
ftr-412	381	58	considering	consider	VERB
ftr-412	381	59	the	the	DET
ftr-412	381	60	history	history	NOUN
ftr-412	381	61	of	of	ADP
ftr-412	381	62	fingerprints	fingerprint	NOUN
ftr-412	381	63	in	in	ADP
ftr-412	381	64	more	more	ADJ
ftr-412	381	65	detail	detail	NOUN
ftr-412	381	66	,	,	PUNCT
ftr-412	381	67	and	and	CCONJ
ftr-412	381	68	indicating	indicate	VERB
ftr-412	381	69	their	their	PRON
ftr-412	381	70	use	use	NOUN
ftr-412	381	71	not	not	PART
ftr-412	381	72	only	only	ADV
ftr-412	381	73	in	in	ADP
ftr-412	381	74	the	the	DET
ftr-412	381	75	chinese	chinese	ADJ
ftr-412	381	76	qin	qin	PROPN
ftr-412	381	77	dynasty	dynasty	PROPN
ftr-412	381	78	,	,	PUNCT
ftr-412	381	79	but	but	CCONJ
ftr-412	381	80	in	in	ADP
ftr-412	381	81	babylon	babylon	PROPN
ftr-412	381	82	,	,	PUNCT
ftr-412	381	83	as	as	ADV
ftr-412	381	84	well	well	ADV
ftr-412	381	85	as	as	ADP
ftr-412	381	86	14th	14th	ADJ
ftr-412	381	87	century	century	NOUN
ftr-412	381	88	persia	persia	NOUN
ftr-412	381	89	;	;	PUNCT
ftr-412	381	90	and	and	CCONJ
ftr-412	381	91	also	also	ADV
ftr-412	381	92	reviewing	review	VERB
ftr-412	381	93	the	the	DET
ftr-412	381	94	work	work	NOUN
ftr-412	381	95	of	of	ADP
ftr-412	381	96	professor	professor	PROPN
ftr-412	381	97	marcello	marcello	PROPN
ftr-412	381	98	malpighi	malpighi	PROPN
ftr-412	381	99	at	at	ADP
ftr-412	381	100	the	the	DET
ftr-412	381	101	university	university	NOUN
ftr-412	381	102	of	of	ADP
ftr-412	381	103	bologna	bologna	NOUN
ftr-412	381	104	in	in	ADP
ftr-412	381	105	1686	1686	NUM
ftr-412	381	106	,	,	PUNCT
ftr-412	381	107	sir	sir	PROPN
ftr-412	381	108	william	william	PROPN
ftr-412	381	109	hershel	hershel	PROPN
ftr-412	381	110	’s	’s	PART
ftr-412	381	111	fingerprinting	fingerprinting	NOUN
ftr-412	381	112	of	of	ADP
ftr-412	381	113	indian	indian	ADJ
ftr-412	381	114	natives	native	NOUN
ftr-412	381	115	in	in	ADP
ftr-412	381	116	1856	1856	NUM
ftr-412	381	117	,	,	PUNCT
ftr-412	381	118	dr	dr	PROPN
ftr-412	381	119	.	.	PROPN
ftr-412	381	120	henry	henry	PROPN
ftr-412	381	121	faulds	faulds	PROPN
ftr-412	381	122	’	'	PUNCT
ftr-412	381	123	method	method	NOUN
ftr-412	381	124	of	of	ADP
ftr-412	381	125	fingerprint	fingerprint	NOUN
ftr-412	381	126	classification	classification	NOUN
ftr-412	381	127	devised	devise	VERB
ftr-412	381	128	in	in	ADP
ftr-412	381	129	the	the	DET
ftr-412	381	130	1870	1870	NUM
ftr-412	381	131	’s	’s	PART
ftr-412	381	132	,	,	PUNCT
ftr-412	381	133	the	the	DET
ftr-412	381	134	work	work	NOUN
ftr-412	381	135	of	of	ADP
ftr-412	381	136	sir	sir	PROPN
ftr-412	381	137	francis	francis	PROPN
ftr-412	381	138	galton	galton	PROPN
ftr-412	381	139	whose	whose	DET
ftr-412	381	140	book	book	NOUN
ftr-412	381	141	“	"	PUNCT
ftr-412	381	142	fingerprints	fingerprint	NOUN
ftr-412	381	143	”	"	PUNCT
ftr-412	381	144	in	in	ADP
ftr-412	381	145	1892	1892	NUM
ftr-412	381	146	first	first	ADV
ftr-412	381	147	observed	observe	VERB
ftr-412	381	148	that	that	SCONJ
ftr-412	381	149	fingerprints	fingerprint	NOUN
ftr-412	381	150	were	be	AUX
ftr-412	381	151	scientifically	scientifically	ADV
ftr-412	381	152	unique	unique	ADJ
ftr-412	381	153	identifiers	identifier	NOUN
ftr-412	381	154	,	,	PUNCT
ftr-412	381	155	and	and	CCONJ
ftr-412	381	156	finally	finally	ADV
ftr-412	381	157	the	the	DET
ftr-412	381	158	work	work	NOUN
ftr-412	381	159	of	of	ADP
ftr-412	381	160	the	the	DET
ftr-412	381	161	argentine	argentine	ADJ
ftr-412	381	162	police	police	NOUN
ftr-412	381	163	officer	officer	NOUN
ftr-412	381	164	juan	juan	PROPN
ftr-412	381	165	vucetich	vucetich	PROPN
ftr-412	381	166	,	,	PUNCT
ftr-412	381	167	who	who	PRON
ftr-412	381	168	is	be	AUX
ftr-412	381	169	credited	credit	VERB
ftr-412	381	170	with	with	ADP
ftr-412	381	171	the	the	DET
ftr-412	381	172	modern	modern	ADJ
ftr-412	381	173	world	world	NOUN
ftr-412	381	174	’s	’s	PART
ftr-412	381	175	first	first	ADJ
ftr-412	381	176	criminal	criminal	ADJ
ftr-412	381	177	fingerprint	fingerprint	NOUN
ftr-412	381	178	identification	identification	NOUN
ftr-412	381	179	case	case	NOUN
ftr-412	381	180	in	in	ADP
ftr-412	381	181	1892	1892	NUM
ftr-412	381	182	)	)	PUNCT
ftr-412	381	183	at	at	ADP
ftr-412	381	184	http://www.ep.liu.se/exjobb/isy/2003/3514/	http://www.ep.liu.se/exjobb/isy/2003/3514/	NOUN
ftr-412	381	185	(	(	PUNCT
ftr-412	381	186	last	last	ADV
ftr-412	381	187	visited	visit	VERB
ftr-412	381	188	aug	aug	PROPN
ftr-412	381	189	.	.	PROPN
ftr-412	381	190	2	2	NUM
ftr-412	381	191	,	,	PUNCT
ftr-412	381	192	2006	2006	NUM
ftr-412	381	193	)	)	PUNCT
ftr-412	381	194	.	.	PUNCT
ftr-412	382	1	25	25	NUM
ftr-412	382	2	.	.	PUNCT
ftr-412	382	3	biometrics	biometric	NOUN
ftr-412	382	4	at	at	ADP
ftr-412	382	5	the	the	DET
ftr-412	382	6	frontiers	frontier	NOUN
ftr-412	382	7	:	:	PUNCT
ftr-412	382	8	assessing	assess	VERB
ftr-412	382	9	the	the	DET
ftr-412	382	10	impact	impact	NOUN
ftr-412	382	11	on	on	ADP
ftr-412	382	12	society	society	NOUN
ftr-412	382	13	,	,	PUNCT
ftr-412	382	14	technical	technical	ADJ
ftr-412	382	15	report	report	NOUN
ftr-412	382	16	for	for	ADP
ftr-412	382	17	the	the	DET
ftr-412	382	18	european	european	PROPN
ftr-412	382	19	parliament	parliament	PROPN
ftr-412	382	20	committee	committee	PROPN
ftr-412	382	21	on	on	ADP
ftr-412	382	22	citizens	citizen	NOUN
ftr-412	382	23	’	’	PART
ftr-412	382	24	freedom	freedom	NOUN
ftr-412	382	25	and	and	CCONJ
ftr-412	382	26	rights	right	NOUN
ftr-412	382	27	,	,	PUNCT
ftr-412	382	28	justice	justice	NOUN
ftr-412	382	29	and	and	CCONJ
ftr-412	382	30	home	home	NOUN
ftr-412	382	31	affairs	affair	NOUN
ftr-412	382	32	(	(	PUNCT
ftr-412	382	33	libe	libe	PROPN
ftr-412	382	34	)	)	PUNCT
ftr-412	382	35	,	,	PUNCT
ftr-412	382	36	institute	institute	VERB
ftr-412	382	37	for	for	ADP
ftr-412	382	38	prospective	prospective	ADJ
ftr-412	382	39	technological	technological	ADJ
ftr-412	382	40	studies	study	NOUN
ftr-412	382	41	(	(	PUNCT
ftr-412	382	42	feb	feb	PROPN
ftr-412	382	43	.	.	PROPN
ftr-412	382	44	2005	2005	NUM
ftr-412	382	45	)	)	PUNCT
ftr-412	382	46	at	at	ADP
ftr-412	382	47	35	35	NUM
ftr-412	382	48	(	(	PUNCT
ftr-412	382	49	indicating	indicate	VERB
ftr-412	382	50	that	that	SCONJ
ftr-412	382	51	biometric	biometric	ADJ
ftr-412	382	52	identifiers	identifier	NOUN
ftr-412	382	53	are	be	AUX
ftr-412	382	54	commonly	commonly	ADV
ftr-412	382	55	dividend	dividend	VERB
ftr-412	382	56	into	into	ADP
ftr-412	382	57	three	three	NUM
ftr-412	382	58	broad	broad	ADJ
ftr-412	382	59	categories	category	NOUN
ftr-412	382	60	:	:	PUNCT
ftr-412	382	61	(	(	PUNCT
ftr-412	382	62	1	1	X
ftr-412	382	63	)	)	PUNCT
ftr-412	382	64	physiological	physiological	ADJ
ftr-412	382	65	biometric	biometric	ADJ
ftr-412	382	66	features	feature	NOUN
ftr-412	382	67	–	–	PUNCT
ftr-412	382	68	height	height	NOUN
ftr-412	382	69	,	,	PUNCT
ftr-412	382	70	weight	weight	NOUN
ftr-412	382	71	,	,	PUNCT
ftr-412	382	72	body	body	NOUN
ftr-412	382	73	odor	odor	NOUN
ftr-412	382	74	,	,	PUNCT
ftr-412	382	75	the	the	DET
ftr-412	382	76	shape	shape	NOUN
ftr-412	382	77	of	of	ADP
ftr-412	382	78	the	the	DET
ftr-412	382	79	hand	hand	NOUN
ftr-412	382	80	,	,	PUNCT
ftr-412	382	81	the	the	DET
ftr-412	382	82	pattern	pattern	NOUN
ftr-412	382	83	of	of	ADP
ftr-412	382	84	veins	vein	NOUN
ftr-412	382	85	,	,	PUNCT
ftr-412	382	86	retina	retina	NOUN
ftr-412	382	87	,	,	PUNCT
ftr-412	382	88	or	or	CCONJ
ftr-412	382	89	iris	iris	NOUN
ftr-412	382	90	,	,	PUNCT
ftr-412	382	91	the	the	DET
ftr-412	382	92	face	face	NOUN
ftr-412	382	93	and	and	CCONJ
ftr-412	382	94	patterns	pattern	NOUN
ftr-412	382	95	on	on	ADP
ftr-412	382	96	the	the	DET
ftr-412	382	97	skin	skin	NOUN
ftr-412	382	98	of	of	ADP
ftr-412	382	99	thumbs	thumb	NOUN
ftr-412	382	100	or	or	CCONJ
ftr-412	382	101	fingers	finger	NOUN
ftr-412	382	102	;	;	PUNCT
ftr-412	382	103	(	(	PUNCT
ftr-412	382	104	2	2	X
ftr-412	382	105	)	)	PUNCT
ftr-412	382	106	behavioral	behavioral	ADJ
ftr-412	382	107	biometrics	biometric	NOUN
ftr-412	382	108	–	–	PUNCT
ftr-412	382	109	voice	voice	NOUN
ftr-412	382	110	patterns	pattern	NOUN
ftr-412	382	111	,	,	PUNCT
ftr-412	382	112	signature	signature	NOUN
ftr-412	382	113	and	and	CCONJ
ftr-412	382	114	keystroke	keystroke	VERB
ftr-412	382	115	sequences	sequence	NOUN
ftr-412	382	116	and	and	CCONJ
ftr-412	382	117	gait	gait	NOUN
ftr-412	382	118	(	(	PUNCT
ftr-412	382	119	the	the	DET
ftr-412	382	120	body	body	NOUN
ftr-412	382	121	movement	movement	NOUN
ftr-412	382	122	while	while	SCONJ
ftr-412	382	123	walking	walk	VERB
ftr-412	382	124	)	)	PUNCT
ftr-412	382	125	;	;	PUNCT
ftr-412	382	126	(	(	PUNCT
ftr-412	382	127	3	3	X
ftr-412	382	128	)	)	PUNCT
ftr-412	382	129	dna	dna	PROPN
ftr-412	382	130	)	)	PUNCT
ftr-412	382	131	at	at	ADP
ftr-412	382	132	http://cybersecurity.jrc.es/docs/libe%20biometrics%20march%2005/iptsbiometics	http://cybersecurity.jrc.es/docs/libe%20biometrics%20march%2005/iptsbiometics	PROPN
ftr-412	382	133	_	_	PROPN
ftr-412	382	134	fullreport_eur21585en.pdf	fullreport_eur21585en.pdf	PROPN
ftr-412	382	135	(	(	PUNCT
ftr-412	382	136	last	last	ADV
ftr-412	382	137	visited	visit	VERB
ftr-412	382	138	aug	aug	PROPN
ftr-412	382	139	.	.	PROPN
ftr-412	382	140	2	2	NUM
ftr-412	382	141	,	,	PUNCT
ftr-412	382	142	2006	2006	NUM
ftr-412	382	143	)	)	PUNCT
ftr-412	382	144	.	.	PUNCT
ftr-412	383	1	considered	consider	VERB
ftr-412	383	2	by	by	ADP
ftr-412	383	3	themselves	themselves	PRON
ftr-412	383	4	,	,	PUNCT
ftr-412	383	5	biometric	biometric	ADJ
ftr-412	383	6	identifiers	identifier	NOUN
ftr-412	383	7	have	have	VERB
ftr-412	383	8	a	a	DET
ftr-412	383	9	longer	long	ADJ
ftr-412	383	10	history	history	NOUN
ftr-412	383	11	than	than	ADP
ftr-412	383	12	identity	identity	NOUN
ftr-412	383	13	cards	card	NOUN
ftr-412	383	14	.	.	PUNCT
ftr-412	384	1	fingerprints	fingerprint	NOUN
ftr-412	384	2	pressed	press	VERB
ftr-412	384	3	in	in	ADP
ftr-412	384	4	wax	wax	NOUN
ftr-412	384	5	were	be	AUX
ftr-412	384	6	used	use	VERB
ftr-412	384	7	as	as	ADV
ftr-412	384	8	far	far	ADV
ftr-412	384	9	back	back	ADV
ftr-412	384	10	as	as	ADP
ftr-412	384	11	the	the	DET
ftr-412	384	12	third	third	ADJ
ftr-412	384	13	century	century	NOUN
ftr-412	384	14	b.c	b.c	PROPN
ftr-412	384	15	.	.	PROPN
ftr-412	384	16	to	to	PART
ftr-412	384	17	authenticate	authenticate	VERB
ftr-412	384	18	written	write	VERB
ftr-412	384	19	documents	document	NOUN
ftr-412	384	20	.	.	PUNCT
ftr-412	385	1	documents	document	NOUN
ftr-412	385	2	from	from	ADP
ftr-412	385	3	the	the	DET
ftr-412	385	4	qin	qin	PROPN
ftr-412	385	5	dynasty	dynasty	PROPN
ftr-412	385	6	in	in	ADP
ftr-412	385	7	china	china	PROPN
ftr-412	385	8	are	be	AUX
ftr-412	385	9	the	the	DET
ftr-412	385	10	oldest	old	ADJ
ftr-412	385	11	extant	extant	ADJ
ftr-412	385	12	evidence	evidence	NOUN
ftr-412	385	13	of	of	ADP
ftr-412	385	14	the	the	DET
ftr-412	385	15	use	use	NOUN
ftr-412	385	16	of	of	ADP
ftr-412	385	17	biometrics	biometric	NOUN
ftr-412	385	18	(	(	PUNCT
ftr-412	385	19	fingerprints	fingerprint	NOUN
ftr-412	385	20	)	)	PUNCT
ftr-412	385	21	as	as	ADP
ftr-412	385	22	identifiers	identifier	NOUN
ftr-412	385	23	.	.	PUNCT
ftr-412	386	1	fingerprints	fingerprint	NOUN
ftr-412	386	2	remain	remain	VERB
ftr-412	386	3	among	among	ADP
ftr-412	386	4	the	the	DET
ftr-412	386	5	most	most	ADV
ftr-412	386	6	reliable	reliable	ADJ
ftr-412	386	7	of	of	ADP
ftr-412	386	8	all24	all24	ADJ
ftr-412	386	9	biometric	biometric	ADJ
ftr-412	386	10	identifiers	identifier	NOUN
ftr-412	386	11	,	,	PUNCT
ftr-412	386	12	and	and	CCONJ
ftr-412	386	13	along	along	ADP
ftr-412	386	14	with	with	ADP
ftr-412	386	15	iris	iris	NOUN
ftr-412	386	16	,	,	PUNCT
ftr-412	386	17	and	and	CCONJ
ftr-412	386	18	face	face	NOUN
ftr-412	386	19	recognition	recognition	NOUN
ftr-412	386	20	are	be	AUX
ftr-412	386	21	the	the	DET
ftr-412	386	22	most25	most25	NOUN
ftr-412	386	23	easily	easily	ADV
ftr-412	386	24	digitized	digitize	VERB
ftr-412	386	25	and	and	CCONJ
ftr-412	386	26	incorporated	incorporate	VERB
ftr-412	386	27	into	into	ADP
ftr-412	386	28	the	the	DET
ftr-412	386	29	memory	memory	NOUN
ftr-412	386	30	chips	chip	NOUN
ftr-412	386	31	on	on	ADP
ftr-412	386	32	smart	smart	ADJ
ftr-412	386	33	cards	card	NOUN
ftr-412	386	34	.	.	PUNCT
ftr-412	387	1	contemporary	contemporary	ADJ
ftr-412	387	2	use	use	NOUN
ftr-412	387	3	of	of	ADP
ftr-412	387	4	smart	smart	ADJ
ftr-412	387	5	national	national	ADJ
ftr-412	387	6	identity	identity	NOUN
ftr-412	387	7	cards	card	NOUN
ftr-412	387	8	.	.	PUNCT
ftr-412	388	1	modern	modern	ADJ
ftr-412	388	2	security	security	NOUN
ftr-412	388	3	concerns	concern	NOUN
ftr-412	388	4	are	be	AUX
ftr-412	388	5	digitally	digitally	ADV
ftr-412	388	6	merging	merge	VERB
ftr-412	388	7	biometric	biometric	ADJ
ftr-412	388	8	identification	identification	NOUN
ftr-412	388	9	into	into	ADP
ftr-412	388	10	the	the	DET
ftr-412	388	11	traditional	traditional	ADJ
ftr-412	388	12	i	i	PROPN
ftr-412	388	13	d	d	PROPN
ftr-412	388	14	2006	2006	NUM
ftr-412	388	15	]	]	PUNCT
ftr-412	388	16	biometrics	biometric	NOUN
ftr-412	388	17	:	:	PUNCT
ftr-412	388	18	solving	solve	VERB
ftr-412	388	19	the	the	DET
ftr-412	388	20	regressivity	regressivity	NOUN
ftr-412	388	21	of	of	ADP
ftr-412	388	22	vats	vat	NOUN
ftr-412	388	23	and	and	CCONJ
ftr-412	388	24	rsts	rst	VERB
ftr-412	388	25	667	667	NUM
ftr-412	388	26	26	26	NUM
ftr-412	388	27	.	.	PUNCT
ftr-412	388	28	embedding	embed	VERB
ftr-412	388	29	a	a	DET
ftr-412	388	30	biometric	biometric	ADJ
ftr-412	388	31	(	(	PUNCT
ftr-412	388	32	fingerprint	fingerprint	NOUN
ftr-412	388	33	)	)	PUNCT
ftr-412	388	34	on	on	ADP
ftr-412	388	35	a	a	DET
ftr-412	388	36	microchip	microchip	NOUN
ftr-412	388	37	in	in	ADP
ftr-412	388	38	a	a	DET
ftr-412	388	39	card	card	NOUN
ftr-412	388	40	is	be	AUX
ftr-412	388	41	an	an	DET
ftr-412	388	42	exceptionally	exceptionally	ADV
ftr-412	388	43	easy	easy	ADJ
ftr-412	388	44	task	task	NOUN
ftr-412	388	45	.	.	PUNCT
ftr-412	389	1	a	a	DET
ftr-412	389	2	detailed	detailed	ADJ
ftr-412	389	3	and	and	CCONJ
ftr-412	389	4	technical	technical	ADJ
ftr-412	389	5	explanation	explanation	NOUN
ftr-412	389	6	of	of	ADP
ftr-412	389	7	the	the	DET
ftr-412	389	8	process	process	NOUN
ftr-412	389	9	in	in	ADP
ftr-412	389	10	the	the	DET
ftr-412	389	11	context	context	NOUN
ftr-412	389	12	of	of	ADP
ftr-412	389	13	a	a	DET
ftr-412	389	14	biometrically	biometrically	ADV
ftr-412	389	15	secure	secure	ADJ
ftr-412	389	16	credit	credit	NOUN
ftr-412	389	17	card	card	NOUN
ftr-412	389	18	is	be	AUX
ftr-412	389	19	provided	provide	VERB
ftr-412	389	20	by	by	ADP
ftr-412	389	21	jain	jain	NOUN
ftr-412	389	22	and	and	CCONJ
ftr-412	389	23	pankanti	pankanti	NOUN
ftr-412	389	24	:	:	PUNCT
ftr-412	389	25	here	here	ADV
ftr-412	389	26	’s	’	VERB
ftr-412	389	27	how	how	SCONJ
ftr-412	389	28	it	it	PRON
ftr-412	389	29	would	would	AUX
ftr-412	389	30	work	work	VERB
ftr-412	389	31	.	.	PUNCT
ftr-412	390	1	when	when	SCONJ
ftr-412	390	2	activating	activate	VERB
ftr-412	390	3	your	your	PRON
ftr-412	390	4	new	new	ADJ
ftr-412	390	5	card	card	NOUN
ftr-412	390	6	,	,	PUNCT
ftr-412	390	7	you	you	PRON
ftr-412	390	8	would	would	AUX
ftr-412	390	9	load	load	VERB
ftr-412	390	10	an	an	DET
ftr-412	390	11	image	image	NOUN
ftr-412	390	12	of	of	ADP
ftr-412	390	13	your	your	PRON
ftr-412	390	14	fingerprint	fingerprint	NOUN
ftr-412	390	15	onto	onto	ADP
ftr-412	390	16	the	the	DET
ftr-412	390	17	card	card	NOUN
ftr-412	390	18	.	.	PUNCT
ftr-412	391	1	to	to	PART
ftr-412	391	2	do	do	VERB
ftr-412	391	3	this	this	PRON
ftr-412	391	4	,	,	PUNCT
ftr-412	391	5	you	you	PRON
ftr-412	391	6	would	would	AUX
ftr-412	391	7	press	press	VERB
ftr-412	391	8	your	your	PRON
ftr-412	391	9	finger	finger	NOUN
ftr-412	391	10	against	against	ADP
ftr-412	391	11	a	a	DET
ftr-412	391	12	sensor	sensor	NOUN
ftr-412	391	13	in	in	ADP
ftr-412	391	14	the	the	DET
ftr-412	391	15	card	card	NOUN
ftr-412	391	16	–	–	PUNCT
ftr-412	391	17	a	a	DET
ftr-412	391	18	silicon	silicon	NOUN
ftr-412	391	19	chip	chip	NOUN
ftr-412	391	20	containing	contain	VERB
ftr-412	391	21	an	an	DET
ftr-412	391	22	array	array	NOUN
ftr-412	391	23	of	of	ADP
ftr-412	391	24	micro	micro	ADJ
ftr-412	391	25	-	-	NOUN
ftr-412	391	26	capacitor	capacitor	NOUN
ftr-412	391	27	plates	plate	NOUN
ftr-412	391	28	.	.	PUNCT
ftr-412	392	1	(	(	PUNCT
ftr-412	392	2	in	in	ADP
ftr-412	392	3	large	large	ADJ
ftr-412	392	4	quantities	quantity	NOUN
ftr-412	392	5	,	,	PUNCT
ftr-412	392	6	these	these	DET
ftr-412	392	7	fingerprint	fingerprint	NOUN
ftr-412	392	8	-	-	PUNCT
ftr-412	392	9	sensing	sense	VERB
ftr-412	392	10	chips	chip	NOUN
ftr-412	392	11	cost	cost	VERB
ftr-412	392	12	only	only	ADV
ftr-412	392	13	about	about	ADV
ftr-412	392	14	$	$	SYM
ftr-412	392	15	5	5	NUM
ftr-412	392	16	each	each	PRON
ftr-412	392	17	.	.	PUNCT
ftr-412	392	18	)	)	PUNCT
ftr-412	393	1	the	the	DET
ftr-412	393	2	surface	surface	NOUN
ftr-412	393	3	of	of	ADP
ftr-412	393	4	the	the	DET
ftr-412	393	5	skin	skin	NOUN
ftr-412	393	6	serves	serve	VERB
ftr-412	393	7	as	as	ADP
ftr-412	393	8	a	a	DET
ftr-412	393	9	second	second	ADJ
ftr-412	393	10	layer	layer	NOUN
ftr-412	393	11	of	of	ADP
ftr-412	393	12	plates	plate	NOUN
ftr-412	393	13	for	for	ADP
ftr-412	393	14	each	each	DET
ftr-412	393	15	micro	micro	NOUN
ftr-412	393	16	-	-	NOUN
ftr-412	393	17	capacitor	capacitor	NOUN
ftr-412	393	18	,	,	PUNCT
ftr-412	393	19	and	and	CCONJ
ftr-412	393	20	the	the	DET
ftr-412	393	21	air	air	NOUN
ftr-412	393	22	gap	gap	NOUN
ftr-412	393	23	acts	act	VERB
ftr-412	393	24	as	as	ADP
ftr-412	393	25	the	the	DET
ftr-412	393	26	dielectric	dielectric	ADJ
ftr-412	393	27	medium	medium	NOUN
ftr-412	393	28	.	.	PUNCT
ftr-412	394	1	a	a	DET
ftr-412	394	2	small	small	ADJ
ftr-412	394	3	electrical	electrical	ADJ
ftr-412	394	4	charge	charge	NOUN
ftr-412	394	5	is	be	AUX
ftr-412	394	6	created	create	VERB
ftr-412	394	7	between	between	ADP
ftr-412	394	8	the	the	DET
ftr-412	394	9	finger	finger	NOUN
ftr-412	394	10	surface	surface	NOUN
ftr-412	394	11	and	and	CCONJ
ftr-412	394	12	the	the	DET
ftr-412	394	13	capacitor	capacitor	NOUN
ftr-412	394	14	plates	plate	NOUN
ftr-412	394	15	in	in	ADP
ftr-412	394	16	the	the	DET
ftr-412	394	17	chip	chip	NOUN
ftr-412	394	18	.	.	PUNCT
ftr-412	395	1	the	the	DET
ftr-412	395	2	magnitude	magnitude	NOUN
ftr-412	395	3	of	of	ADP
ftr-412	395	4	the	the	DET
ftr-412	395	5	charge	charge	NOUN
ftr-412	395	6	depends	depend	VERB
ftr-412	395	7	on	on	ADP
ftr-412	395	8	the	the	DET
ftr-412	395	9	distance	distance	NOUN
ftr-412	395	10	between	between	ADP
ftr-412	395	11	the	the	DET
ftr-412	395	12	skin	skin	NOUN
ftr-412	395	13	surface	surface	NOUN
ftr-412	395	14	and	and	CCONJ
ftr-412	395	15	the	the	DET
ftr-412	395	16	plates	plate	NOUN
ftr-412	395	17	.	.	PUNCT
ftr-412	396	1	because	because	SCONJ
ftr-412	396	2	the	the	DET
ftr-412	396	3	ridges	ridge	NOUN
ftr-412	396	4	in	in	ADP
ftr-412	396	5	the	the	DET
ftr-412	396	6	fingerprint	fingerprint	NOUN
ftr-412	396	7	pattern	pattern	NOUN
ftr-412	396	8	are	be	AUX
ftr-412	396	9	closer	close	ADJ
ftr-412	396	10	to	to	ADP
ftr-412	396	11	the	the	DET
ftr-412	396	12	silicon	silicon	NOUN
ftr-412	396	13	chip	chip	NOUN
ftr-412	396	14	than	than	ADP
ftr-412	396	15	the	the	DET
ftr-412	396	16	valleys	valley	NOUN
ftr-412	396	17	,	,	PUNCT
ftr-412	396	18	ridges	ridge	NOUN
ftr-412	396	19	and	and	CCONJ
ftr-412	396	20	valleys	valley	NOUN
ftr-412	396	21	result	result	VERB
ftr-412	396	22	in	in	ADP
ftr-412	396	23	different	different	ADJ
ftr-412	396	24	capacitance	capacitance	NOUN
ftr-412	396	25	values	value	NOUN
ftr-412	396	26	across	across	ADP
ftr-412	396	27	the	the	DET
ftr-412	396	28	matrix	matrix	NOUN
ftr-412	396	29	of	of	ADP
ftr-412	396	30	plates	plate	NOUN
ftr-412	396	31	.	.	PUNCT
ftr-412	397	1	the	the	DET
ftr-412	397	2	capacitance	capacitance	NOUN
ftr-412	397	3	values	value	NOUN
ftr-412	397	4	of	of	ADP
ftr-412	397	5	different	different	ADJ
ftr-412	397	6	plates	plate	NOUN
ftr-412	397	7	are	be	AUX
ftr-412	397	8	measured	measure	VERB
ftr-412	397	9	and	and	CCONJ
ftr-412	397	10	converted	convert	VERB
ftr-412	397	11	into	into	ADP
ftr-412	397	12	pixel	pixel	PROPN
ftr-412	397	13	intensities	intensity	NOUN
ftr-412	397	14	to	to	PART
ftr-412	397	15	form	form	VERB
ftr-412	397	16	a	a	DET
ftr-412	397	17	digital	digital	ADJ
ftr-412	397	18	image	image	NOUN
ftr-412	397	19	of	of	ADP
ftr-412	397	20	the	the	DET
ftr-412	397	21	fingerprint	fingerprint	NOUN
ftr-412	397	22	.	.	PUNCT
ftr-412	398	1	next	next	ADV
ftr-412	398	2	,	,	PUNCT
ftr-412	398	3	a	a	DET
ftr-412	398	4	microprocessor	microprocessor	NOUN
ftr-412	398	5	in	in	ADP
ftr-412	398	6	the	the	DET
ftr-412	398	7	smart	smart	ADJ
ftr-412	398	8	card	card	NOUN
ftr-412	398	9	extracts	extract	NOUN
ftr-412	398	10	a	a	DET
ftr-412	398	11	few	few	ADJ
ftr-412	398	12	specific	specific	ADJ
ftr-412	398	13	details	detail	NOUN
ftr-412	398	14	,	,	PUNCT
ftr-412	398	15	called	call	VERB
ftr-412	398	16	minutiae	minutia	NOUN
ftr-412	398	17	,	,	PUNCT
ftr-412	398	18	from	from	ADP
ftr-412	398	19	the	the	DET
ftr-412	398	20	digital	digital	ADJ
ftr-412	398	21	image	image	NOUN
ftr-412	398	22	of	of	ADP
ftr-412	398	23	the	the	DET
ftr-412	398	24	fingerprint	fingerprint	NOUN
ftr-412	398	25	.	.	PUNCT
ftr-412	399	1	minutiae	minutia	NOUN
ftr-412	399	2	include	include	VERB
ftr-412	399	3	locations	location	NOUN
ftr-412	399	4	where	where	SCONJ
ftr-412	399	5	the	the	DET
ftr-412	399	6	ridges	ridge	NOUN
ftr-412	399	7	end	end	VERB
ftr-412	399	8	abruptly	abruptly	ADV
ftr-412	399	9	and	and	CCONJ
ftr-412	399	10	locations	location	NOUN
ftr-412	399	11	where	where	SCONJ
ftr-412	399	12	two	two	NUM
ftr-412	399	13	or	or	CCONJ
ftr-412	399	14	more	more	ADJ
ftr-412	399	15	ridges	ridge	NOUN
ftr-412	399	16	merge	merge	VERB
ftr-412	399	17	,	,	PUNCT
ftr-412	399	18	or	or	CCONJ
ftr-412	399	19	a	a	DET
ftr-412	399	20	single	single	ADJ
ftr-412	399	21	ridge	ridge	NOUN
ftr-412	399	22	branches	branch	NOUN
ftr-412	399	23	out	out	ADP
ftr-412	399	24	into	into	ADP
ftr-412	399	25	two	two	NUM
ftr-412	399	26	or	or	CCONJ
ftr-412	399	27	more	more	ADJ
ftr-412	399	28	ridges	ridge	NOUN
ftr-412	399	29	.	.	PUNCT
ftr-412	400	1	typically	typically	ADV
ftr-412	400	2	,	,	PUNCT
ftr-412	400	3	in	in	ADP
ftr-412	400	4	a	a	DET
ftr-412	400	5	live	live	ADJ
ftr-412	400	6	-	-	PUNCT
ftr-412	400	7	scan	scan	ADJ
ftr-412	400	8	fingerprint	fingerprint	NOUN
ftr-412	400	9	image	image	NOUN
ftr-412	400	10	of	of	ADP
ftr-412	400	11	good	good	ADJ
ftr-412	400	12	quality	quality	NOUN
ftr-412	400	13	,	,	PUNCT
ftr-412	400	14	there	there	PRON
ftr-412	400	15	are	be	VERB
ftr-412	400	16	20	20	NUM
ftr-412	400	17	to	to	PART
ftr-412	400	18	70	70	NUM
ftr-412	400	19	minutiae	minutia	NOUN
ftr-412	400	20	;	;	PUNCT
ftr-412	400	21	the	the	DET
ftr-412	400	22	actual	actual	ADJ
ftr-412	400	23	number	number	NOUN
ftr-412	400	24	depends	depend	VERB
ftr-412	400	25	on	on	ADP
ftr-412	400	26	the	the	DET
ftr-412	400	27	size	size	NOUN
ftr-412	400	28	of	of	ADP
ftr-412	400	29	the	the	DET
ftr-412	400	30	sensor	sensor	NOUN
ftr-412	400	31	surface	surface	NOUN
ftr-412	400	32	and	and	CCONJ
ftr-412	400	33	the	the	DET
ftr-412	400	34	placement	placement	NOUN
ftr-412	400	35	of	of	ADP
ftr-412	400	36	the	the	DET
ftr-412	400	37	finger	finger	NOUN
ftr-412	400	38	on	on	ADP
ftr-412	400	39	the	the	DET
ftr-412	400	40	sensor	sensor	NOUN
ftr-412	400	41	.	.	PUNCT
ftr-412	401	1	the	the	DET
ftr-412	401	2	minutiae	minutiae	ADJ
ftr-412	401	3	information	information	NOUN
ftr-412	401	4	is	be	AUX
ftr-412	401	5	encrypted	encrypt	VERB
ftr-412	401	6	and	and	CCONJ
ftr-412	401	7	stored	store	VERB
ftr-412	401	8	,	,	PUNCT
ftr-412	401	9	along	along	ADP
ftr-412	401	10	with	with	ADP
ftr-412	401	11	the	the	DET
ftr-412	401	12	cardholder	cardholder	NOUN
ftr-412	401	13	’s	’s	PART
ftr-412	401	14	identifying	identify	VERB
ftr-412	401	15	information	information	NOUN
ftr-412	401	16	,	,	PUNCT
ftr-412	401	17	as	as	ADP
ftr-412	401	18	a	a	DET
ftr-412	401	19	template	template	NOUN
ftr-412	401	20	in	in	ADP
ftr-412	401	21	the	the	DET
ftr-412	401	22	smart	smart	ADJ
ftr-412	401	23	card	card	NOUN
ftr-412	401	24	’s	’s	PART
ftr-412	401	25	flash	flash	NOUN
ftr-412	401	26	memory	memory	NOUN
ftr-412	401	27	.	.	PUNCT
ftr-412	402	1	at	at	ADP
ftr-412	402	2	the	the	DET
ftr-412	402	3	start	start	NOUN
ftr-412	402	4	of	of	ADP
ftr-412	402	5	a	a	DET
ftr-412	402	6	credit	credit	NOUN
ftr-412	402	7	card	card	NOUN
ftr-412	402	8	transaction	transaction	NOUN
ftr-412	402	9	,	,	PUNCT
ftr-412	402	10	you	you	PRON
ftr-412	402	11	would	would	AUX
ftr-412	402	12	present	present	VERB
ftr-412	402	13	your	your	PRON
ftr-412	402	14	smart	smart	ADJ
ftr-412	402	15	credit	credit	NOUN
ftr-412	402	16	card	card	NOUN
ftr-412	402	17	to	to	ADP
ftr-412	402	18	a	a	DET
ftr-412	402	19	point	point	NOUN
ftr-412	402	20	-	-	PUNCT
ftr-412	402	21	of	of	ADP
ftr-412	402	22	-	-	PUNCT
ftr-412	402	23	sale	sale	NOUN
ftr-412	402	24	terminal	terminal	NOUN
ftr-412	402	25	.	.	PUNCT
ftr-412	403	1	the	the	DET
ftr-412	403	2	terminal	terminal	NOUN
ftr-412	403	3	would	would	AUX
ftr-412	403	4	establish	establish	VERB
ftr-412	403	5	secure	secure	ADJ
ftr-412	403	6	communications	communication	NOUN
ftr-412	403	7	channels	channel	NOUN
ftr-412	403	8	between	between	ADP
ftr-412	403	9	itself	itself	PRON
ftr-412	403	10	and	and	CCONJ
ftr-412	403	11	your	your	PRON
ftr-412	403	12	card	card	NOUN
ftr-412	403	13	via	via	ADP
ftr-412	403	14	communications	communication	NOUN
ftr-412	403	15	chips	chip	NOUN
ftr-412	403	16	embedded	embed	VERB
ftr-412	403	17	in	in	ADP
ftr-412	403	18	the	the	DET
ftr-412	403	19	card	card	NOUN
ftr-412	403	20	and	and	CCONJ
ftr-412	403	21	with	with	ADP
ftr-412	403	22	the	the	DET
ftr-412	403	23	credit	credit	NOUN
ftr-412	403	24	card	card	NOUN
ftr-412	403	25	company	company	NOUN
ftr-412	403	26	’s	’s	PART
ftr-412	403	27	central	central	ADJ
ftr-412	403	28	database	database	NOUN
ftr-412	403	29	via	via	ADP
ftr-412	403	30	ethernet	ethernet	NOUN
ftr-412	403	31	.	.	PUNCT
ftr-412	404	1	the	the	DET
ftr-412	404	2	terminal	terminal	NOUN
ftr-412	404	3	then	then	ADV
ftr-412	404	4	would	would	AUX
ftr-412	404	5	verify	verify	VERB
ftr-412	404	6	that	that	SCONJ
ftr-412	404	7	your	your	PRON
ftr-412	404	8	card	card	NOUN
ftr-412	404	9	has	have	AUX
ftr-412	404	10	not	not	PART
ftr-412	404	11	been	be	AUX
ftr-412	404	12	reported	report	VERB
ftr-412	404	13	lost	lose	VERB
ftr-412	404	14	or	or	CCONJ
ftr-412	404	15	stolen	steal	VERB
ftr-412	404	16	,	,	PUNCT
ftr-412	404	17	by	by	ADP
ftr-412	404	18	exchanging	exchange	VERB
ftr-412	404	19	encrypted	encrypt	VERB
ftr-412	404	20	information	information	NOUN
ftr-412	404	21	with	with	ADP
ftr-412	404	22	the	the	DET
ftr-412	404	23	card	card	NOUN
ftr-412	404	24	in	in	ADP
ftr-412	404	25	a	a	DET
ftr-412	404	26	predetermined	predetermined	ADJ
ftr-412	404	27	sequence	sequence	NOUN
ftr-412	404	28	and	and	CCONJ
ftr-412	404	29	checking	check	VERB
ftr-412	404	30	its	its	PRON
ftr-412	404	31	responses	response	NOUN
ftr-412	404	32	against	against	ADP
ftr-412	404	33	the	the	DET
ftr-412	404	34	credit	credit	NOUN
ftr-412	404	35	card	card	NOUN
ftr-412	404	36	database	database	NOUN
ftr-412	404	37	.	.	PUNCT
ftr-412	405	1	next	next	ADV
ftr-412	405	2	,	,	PUNCT
ftr-412	405	3	you	you	PRON
ftr-412	405	4	would	would	AUX
ftr-412	405	5	touch	touch	VERB
ftr-412	405	6	your	your	PRON
ftr-412	405	7	credit	credit	NOUN
ftr-412	405	8	card	card	NOUN
ftr-412	405	9	’s	’s	PART
ftr-412	405	10	fingerprint	fingerprint	NOUN
ftr-412	405	11	sensor	sensor	NOUN
ftr-412	405	12	pad	pad	NOUN
ftr-412	405	13	.	.	PUNCT
ftr-412	406	1	the	the	DET
ftr-412	406	2	matcher	matcher	NOUN
ftr-412	406	3	,	,	PUNCT
ftr-412	406	4	a	a	DET
ftr-412	406	5	software	software	NOUN
ftr-412	406	6	program	program	NOUN
ftr-412	406	7	running	run	VERB
ftr-412	406	8	on	on	ADP
ftr-412	406	9	the	the	DET
ftr-412	406	10	card	card	NOUN
ftr-412	406	11	’s	’s	PART
ftr-412	406	12	microprocessor	microprocessor	NOUN
ftr-412	406	13	,	,	PUNCT
ftr-412	406	14	would	would	AUX
ftr-412	406	15	compare	compare	VERB
ftr-412	406	16	the	the	DET
ftr-412	406	17	signals	signal	NOUN
ftr-412	406	18	from	from	ADP
ftr-412	406	19	the	the	DET
ftr-412	406	20	sensor	sensor	NOUN
ftr-412	406	21	to	to	ADP
ftr-412	406	22	the	the	DET
ftr-412	406	23	biometric	biometric	ADJ
ftr-412	406	24	template	template	NOUN
ftr-412	406	25	stored	store	VERB
ftr-412	406	26	in	in	ADP
ftr-412	406	27	the	the	DET
ftr-412	406	28	card	card	NOUN
ftr-412	406	29	’s	’s	PART
ftr-412	406	30	memory	memory	NOUN
ftr-412	406	31	.	.	PUNCT
ftr-412	407	1	the	the	DET
ftr-412	407	2	matcher	matcher	NOUN
ftr-412	407	3	would	would	AUX
ftr-412	407	4	determine	determine	VERB
ftr-412	407	5	the	the	DET
ftr-412	407	6	number	number	NOUN
ftr-412	407	7	of	of	ADP
ftr-412	407	8	corresponding	correspond	VERB
ftr-412	407	9	minutiae	minutia	NOUN
ftr-412	407	10	and	and	CCONJ
ftr-412	407	11	calculate	calculate	VERB
ftr-412	407	12	a	a	DET
ftr-412	407	13	fingerprint	fingerprint	NOUN
ftr-412	407	14	similarity	similarity	NOUN
ftr-412	407	15	result	result	NOUN
ftr-412	407	16	,	,	PUNCT
ftr-412	407	17	known	know	VERB
ftr-412	407	18	as	as	ADP
ftr-412	407	19	a	a	DET
ftr-412	407	20	matching	matching	NOUN
ftr-412	407	21	score	score	NOUN
ftr-412	407	22	.	.	PUNCT
ftr-412	408	1	even	even	ADV
ftr-412	408	2	in	in	ADP
ftr-412	408	3	ideal	ideal	ADJ
ftr-412	408	4	situations	situation	NOUN
ftr-412	408	5	,	,	PUNCT
ftr-412	408	6	not	not	PART
ftr-412	408	7	all	all	DET
ftr-412	408	8	minutiae	minutia	NOUN
ftr-412	408	9	from	from	ADP
ftr-412	408	10	the	the	DET
ftr-412	408	11	input	input	NOUN
ftr-412	408	12	and	and	CCONJ
ftr-412	408	13	template	template	NOUN
ftr-412	408	14	prints	print	NOUN
ftr-412	408	15	taken	take	VERB
ftr-412	408	16	from	from	ADP
ftr-412	408	17	the	the	DET
ftr-412	408	18	card	card	NOUN
ftr-412	408	19	–	–	PUNCT
ftr-412	408	20	a	a	DET
ftr-412	408	21	move	move	NOUN
ftr-412	408	22	from	from	ADP
ftr-412	408	23	paper	paper	NOUN
ftr-412	408	24	to	to	ADP
ftr-412	408	25	plastic	plastic	NOUN
ftr-412	408	26	.	.	PUNCT
ftr-412	409	1	before	before	SCONJ
ftr-412	409	2	hong	hong	PROPN
ftr-412	409	3	kong	kong	PROPN
ftr-412	409	4	converted	convert	VERB
ftr-412	409	5	to	to	PART
ftr-412	409	6	smart26	smart26	VERB
ftr-412	409	7	668	668	NUM
ftr-412	409	8	florida	florida	PROPN
ftr-412	409	9	tax	tax	NOUN
ftr-412	409	10	review	review	NOUN
ftr-412	409	11	vol	vol	NOUN
ftr-412	409	12	.	.	PUNCT
ftr-412	410	1	7:10	7:10	NUM
ftr-412	410	2	same	same	ADJ
ftr-412	410	3	finger	finger	NOUN
ftr-412	410	4	will	will	AUX
ftr-412	410	5	match	match	VERB
ftr-412	410	6	.	.	PUNCT
ftr-412	411	1	so	so	ADV
ftr-412	411	2	the	the	DET
ftr-412	411	3	matcher	matcher	NOUN
ftr-412	411	4	uses	use	VERB
ftr-412	411	5	what	what	PRON
ftr-412	411	6	’s	’s	AUX
ftr-412	411	7	called	call	VERB
ftr-412	411	8	a	a	DET
ftr-412	411	9	threshold	threshold	NOUN
ftr-412	411	10	parameter	parameter	NOUN
ftr-412	411	11	to	to	PART
ftr-412	411	12	decide	decide	VERB
ftr-412	411	13	whether	whether	SCONJ
ftr-412	411	14	a	a	DET
ftr-412	411	15	given	give	VERB
ftr-412	411	16	pair	pair	NOUN
ftr-412	411	17	of	of	ADP
ftr-412	411	18	feature	feature	NOUN
ftr-412	411	19	sets	set	NOUN
ftr-412	411	20	belong	belong	VERB
ftr-412	411	21	to	to	ADP
ftr-412	411	22	the	the	DET
ftr-412	411	23	same	same	ADJ
ftr-412	411	24	finger	finger	NOUN
ftr-412	411	25	or	or	CCONJ
ftr-412	411	26	not	not	PART
ftr-412	411	27	.	.	PUNCT
ftr-412	412	1	if	if	SCONJ
ftr-412	412	2	there	there	PRON
ftr-412	412	3	’s	’	VERB
ftr-412	412	4	a	a	DET
ftr-412	412	5	match	match	NOUN
ftr-412	412	6	,	,	PUNCT
ftr-412	412	7	the	the	DET
ftr-412	412	8	card	card	NOUN
ftr-412	412	9	sends	send	VERB
ftr-412	412	10	a	a	DET
ftr-412	412	11	digital	digital	ADJ
ftr-412	412	12	signature	signature	NOUN
ftr-412	412	13	and	and	CCONJ
ftr-412	412	14	a	a	DET
ftr-412	412	15	time	time	NOUN
ftr-412	412	16	stamp	stamp	NOUN
ftr-412	412	17	to	to	ADP
ftr-412	412	18	the	the	DET
ftr-412	412	19	point	point	NOUN
ftr-412	412	20	-	-	PUNCT
ftr-412	412	21	of	of	ADP
ftr-412	412	22	-	-	PUNCT
ftr-412	412	23	sale	sale	NOUN
ftr-412	412	24	terminal	terminal	NOUN
ftr-412	412	25	.	.	PUNCT
ftr-412	413	1	the	the	DET
ftr-412	413	2	entire	entire	ADJ
ftr-412	413	3	matching	matching	NOUN
ftr-412	413	4	process	process	NOUN
ftr-412	413	5	could	could	AUX
ftr-412	413	6	take	take	VERB
ftr-412	413	7	less	less	ADJ
ftr-412	413	8	than	than	ADP
ftr-412	413	9	a	a	DET
ftr-412	413	10	second	second	ADJ
ftr-412	413	11	,	,	PUNCT
ftr-412	413	12	after	after	ADP
ftr-412	413	13	which	which	PRON
ftr-412	413	14	the	the	DET
ftr-412	413	15	card	card	NOUN
ftr-412	413	16	is	be	AUX
ftr-412	413	17	accepted	accept	VERB
ftr-412	413	18	or	or	CCONJ
ftr-412	413	19	rejected	reject	VERB
ftr-412	413	20	.	.	PUNCT
ftr-412	414	1	anil	anil	PROPN
ftr-412	414	2	k.	k.	PROPN
ftr-412	414	3	jain	jain	PROPN
ftr-412	414	4	&	&	CCONJ
ftr-412	414	5	sharathchandra	sharathchandra	PROPN
ftr-412	414	6	pankanti	pankanti	PROPN
ftr-412	414	7	,	,	PUNCT
ftr-412	414	8	a	a	DET
ftr-412	414	9	touch	touch	NOUN
ftr-412	414	10	of	of	ADP
ftr-412	414	11	money	money	NOUN
ftr-412	414	12	,	,	PUNCT
ftr-412	414	13	ieee	ieee	NOUN
ftr-412	414	14	spectrum	spectrum	NOUN
ftr-412	414	15	on	on	ADP
ftr-412	414	16	-	-	PUNCT
ftr-412	414	17	line	line	NOUN
ftr-412	414	18	(	(	PUNCT
ftr-412	414	19	july	july	PROPN
ftr-412	414	20	2006	2006	NUM
ftr-412	414	21	)	)	PUNCT
ftr-412	414	22	at	at	ADP
ftr-412	414	23	http://www.spectrum.ieee.org/jul06/4123	http://www.spectrum.ieee.org/jul06/4123	NOUN
ftr-412	414	24	(	(	PUNCT
ftr-412	414	25	last	last	ADV
ftr-412	414	26	visited	visit	VERB
ftr-412	414	27	aug	aug	PROPN
ftr-412	414	28	.	.	PROPN
ftr-412	414	29	2	2	NUM
ftr-412	414	30	,	,	PUNCT
ftr-412	414	31	2006	2006	NUM
ftr-412	414	32	)	)	PUNCT
ftr-412	414	33	.	.	PUNCT
ftr-412	415	1	27	27	NUM
ftr-412	415	2	.	.	PUNCT
ftr-412	415	3	implemented	implement	VERB
ftr-412	415	4	in	in	ADP
ftr-412	415	5	december	december	PROPN
ftr-412	415	6	1999	1999	NUM
ftr-412	415	7	,	,	PUNCT
ftr-412	415	8	the	the	DET
ftr-412	415	9	finnish	finnish	ADJ
ftr-412	415	10	cards	card	NOUN
ftr-412	415	11	are	be	AUX
ftr-412	415	12	valid	valid	ADJ
ftr-412	415	13	for	for	ADP
ftr-412	415	14	three	three	NUM
ftr-412	415	15	years	year	NOUN
ftr-412	415	16	.	.	PUNCT
ftr-412	416	1	they	they	PRON
ftr-412	416	2	are	be	AUX
ftr-412	416	3	issued	issue	VERB
ftr-412	416	4	to	to	PART
ftr-412	416	5	finish	finish	VERB
ftr-412	416	6	citizens	citizen	NOUN
ftr-412	416	7	and	and	CCONJ
ftr-412	416	8	foreigners	foreigner	NOUN
ftr-412	416	9	residing	reside	VERB
ftr-412	416	10	permanently	permanently	ADV
ftr-412	416	11	in	in	ADP
ftr-412	416	12	finland	finland	PROPN
ftr-412	416	13	.	.	PUNCT
ftr-412	417	1	it	it	PRON
ftr-412	417	2	is	be	AUX
ftr-412	417	3	an	an	DET
ftr-412	417	4	official	official	ADJ
ftr-412	417	5	travel	travel	NOUN
ftr-412	417	6	document	document	NOUN
ftr-412	417	7	in	in	ADP
ftr-412	417	8	the	the	DET
ftr-412	417	9	eu	eu	PROPN
ftr-412	417	10	and	and	CCONJ
ftr-412	417	11	features	feature	VERB
ftr-412	417	12	a	a	DET
ftr-412	417	13	photograph	photograph	NOUN
ftr-412	417	14	and	and	CCONJ
ftr-412	417	15	a	a	DET
ftr-412	417	16	microchip	microchip	NOUN
ftr-412	417	17	.	.	PUNCT
ftr-412	418	1	the	the	DET
ftr-412	418	2	face	face	NOUN
ftr-412	418	3	of	of	ADP
ftr-412	418	4	the	the	DET
ftr-412	418	5	card	card	NOUN
ftr-412	418	6	shows	show	VERB
ftr-412	418	7	the	the	DET
ftr-412	418	8	i	i	PROPN
ftr-412	418	9	d	d	PROPN
ftr-412	418	10	card	card	NOUN
ftr-412	418	11	number	number	NOUN
ftr-412	418	12	,	,	PUNCT
ftr-412	418	13	name	name	NOUN
ftr-412	418	14	,	,	PUNCT
ftr-412	418	15	sex	sex	NOUN
ftr-412	418	16	,	,	PUNCT
ftr-412	418	17	personal	personal	ADJ
ftr-412	418	18	identity	identity	NOUN
ftr-412	418	19	code	code	NOUN
ftr-412	418	20	,	,	PUNCT
ftr-412	418	21	date	date	NOUN
ftr-412	418	22	of	of	ADP
ftr-412	418	23	expiration	expiration	NOUN
ftr-412	418	24	,	,	PUNCT
ftr-412	418	25	nationality	nationality	NOUN
ftr-412	418	26	(	(	PUNCT
ftr-412	418	27	finnish	finnish	ADJ
ftr-412	418	28	citizens	citizen	NOUN
ftr-412	418	29	only	only	ADV
ftr-412	418	30	)	)	PUNCT
ftr-412	418	31	,	,	PUNCT
ftr-412	418	32	issuing	issue	VERB
ftr-412	418	33	authority	authority	NOUN
ftr-412	418	34	,	,	PUNCT
ftr-412	418	35	photograph	photograph	NOUN
ftr-412	418	36	of	of	ADP
ftr-412	418	37	the	the	DET
ftr-412	418	38	holder	holder	NOUN
ftr-412	418	39	and	and	CCONJ
ftr-412	418	40	signature	signature	NOUN
ftr-412	418	41	of	of	ADP
ftr-412	418	42	the	the	DET
ftr-412	418	43	holder	holder	NOUN
ftr-412	418	44	.	.	PUNCT
ftr-412	419	1	the	the	DET
ftr-412	419	2	microchip	microchip	PROPN
ftr-412	419	3	digitally	digitally	ADV
ftr-412	419	4	stores	store	NOUN
ftr-412	419	5	all	all	PRON
ftr-412	419	6	of	of	ADP
ftr-412	419	7	the	the	DET
ftr-412	419	8	data	datum	NOUN
ftr-412	419	9	on	on	ADP
ftr-412	419	10	the	the	DET
ftr-412	419	11	face	face	NOUN
ftr-412	419	12	of	of	ADP
ftr-412	419	13	the	the	DET
ftr-412	419	14	card	card	NOUN
ftr-412	419	15	.	.	PUNCT
ftr-412	420	1	in	in	ADP
ftr-412	420	2	addition	addition	NOUN
ftr-412	420	3	the	the	DET
ftr-412	420	4	microchip	microchip	NOUN
ftr-412	420	5	holds	hold	VERB
ftr-412	420	6	certificates	certificate	NOUN
ftr-412	420	7	that	that	PRON
ftr-412	420	8	will	will	AUX
ftr-412	420	9	allow	allow	VERB
ftr-412	420	10	the	the	DET
ftr-412	420	11	holder	holder	NOUN
ftr-412	420	12	to	to	PART
ftr-412	420	13	make	make	VERB
ftr-412	420	14	electronic	electronic	ADJ
ftr-412	420	15	transactions	transaction	NOUN
ftr-412	420	16	within	within	ADP
ftr-412	420	17	administrations	administration	NOUN
ftr-412	420	18	of	of	ADP
ftr-412	420	19	social	social	ADJ
ftr-412	420	20	and	and	CCONJ
ftr-412	420	21	health	health	NOUN
ftr-412	420	22	service	service	NOUN
ftr-412	420	23	organizations	organization	NOUN
ftr-412	420	24	,	,	PUNCT
ftr-412	420	25	perform	perform	VERB
ftr-412	420	26	on	on	ADP
ftr-412	420	27	-	-	PUNCT
ftr-412	420	28	line	line	NOUN
ftr-412	420	29	authentications	authentication	NOUN
ftr-412	420	30	as	as	ADV
ftr-412	420	31	well	well	ADV
ftr-412	420	32	as	as	ADP
ftr-412	420	33	provide	provide	VERB
ftr-412	420	34	encryption	encryption	NOUN
ftr-412	420	35	and	and	CCONJ
ftr-412	420	36	digital	digital	ADJ
ftr-412	420	37	signature	signature	NOUN
ftr-412	420	38	.	.	PUNCT
ftr-412	421	1	certificates	certificate	NOUN
ftr-412	421	2	hold	hold	VERB
ftr-412	421	3	the	the	DET
ftr-412	421	4	following	follow	VERB
ftr-412	421	5	information	information	NOUN
ftr-412	421	6	:	:	PUNCT
ftr-412	421	7	name	name	NOUN
ftr-412	421	8	of	of	ADP
ftr-412	421	9	the	the	DET
ftr-412	421	10	issuer	issuer	NOUN
ftr-412	421	11	of	of	ADP
ftr-412	421	12	the	the	DET
ftr-412	421	13	certificate	certificate	NOUN
ftr-412	421	14	,	,	PUNCT
ftr-412	421	15	name	name	NOUN
ftr-412	421	16	of	of	ADP
ftr-412	421	17	the	the	DET
ftr-412	421	18	certificate	certificate	NOUN
ftr-412	421	19	holder	holder	NOUN
ftr-412	421	20	,	,	PUNCT
ftr-412	421	21	electronic	electronic	ADJ
ftr-412	421	22	transaction	transaction	NOUN
ftr-412	421	23	identifier	identifier	NOUN
ftr-412	421	24	of	of	ADP
ftr-412	421	25	the	the	DET
ftr-412	421	26	certificate	certificate	NOUN
ftr-412	421	27	holder	holder	NOUN
ftr-412	421	28	,	,	PUNCT
ftr-412	421	29	validity	validity	NOUN
ftr-412	421	30	of	of	ADP
ftr-412	421	31	the	the	DET
ftr-412	421	32	certificate	certificate	NOUN
ftr-412	421	33	,	,	PUNCT
ftr-412	421	34	data	datum	NOUN
ftr-412	421	35	on	on	ADP
ftr-412	421	36	the	the	DET
ftr-412	421	37	method	method	NOUN
ftr-412	421	38	for	for	ADP
ftr-412	421	39	calculating	calculate	VERB
ftr-412	421	40	the	the	DET
ftr-412	421	41	public	public	ADJ
ftr-412	421	42	key	key	NOUN
ftr-412	421	43	of	of	ADP
ftr-412	421	44	the	the	DET
ftr-412	421	45	certificate	certificate	NOUN
ftr-412	421	46	holder	holder	NOUN
ftr-412	421	47	,	,	PUNCT
ftr-412	421	48	country	country	NOUN
ftr-412	421	49	code	code	NOUN
ftr-412	421	50	of	of	ADP
ftr-412	421	51	the	the	DET
ftr-412	421	52	issuer	issuer	NOUN
ftr-412	421	53	of	of	ADP
ftr-412	421	54	the	the	DET
ftr-412	421	55	certificate	certificate	NOUN
ftr-412	421	56	,	,	PUNCT
ftr-412	421	57	serial	serial	ADJ
ftr-412	421	58	number	number	NOUN
ftr-412	421	59	of	of	ADP
ftr-412	421	60	the	the	DET
ftr-412	421	61	certificate	certificate	NOUN
ftr-412	421	62	data	datum	NOUN
ftr-412	421	63	on	on	ADP
ftr-412	421	64	the	the	DET
ftr-412	421	65	calculation	calculation	NOUN
ftr-412	421	66	method	method	NOUN
ftr-412	421	67	for	for	ADP
ftr-412	421	68	signing	sign	VERB
ftr-412	421	69	the	the	DET
ftr-412	421	70	certificate	certificate	NOUN
ftr-412	421	71	,	,	PUNCT
ftr-412	421	72	data	datum	NOUN
ftr-412	421	73	on	on	ADP
ftr-412	421	74	the	the	DET
ftr-412	421	75	certificate	certificate	NOUN
ftr-412	421	76	policy	policy	NOUN
ftr-412	421	77	,	,	PUNCT
ftr-412	421	78	data	datum	NOUN
ftr-412	421	79	on	on	ADP
ftr-412	421	80	the	the	DET
ftr-412	421	81	storage	storage	NOUN
ftr-412	421	82	of	of	ADP
ftr-412	421	83	the	the	DET
ftr-412	421	84	certificate	certificate	NOUN
ftr-412	421	85	,	,	PUNCT
ftr-412	421	86	and	and	CCONJ
ftr-412	421	87	other	other	ADJ
ftr-412	421	88	technical	technical	ADJ
ftr-412	421	89	data	datum	NOUN
ftr-412	421	90	needed	need	VERB
ftr-412	421	91	for	for	ADP
ftr-412	421	92	use	use	NOUN
ftr-412	421	93	of	of	ADP
ftr-412	421	94	the	the	DET
ftr-412	421	95	certificate	certificate	NOUN
ftr-412	421	96	.	.	PUNCT
ftr-412	422	1	bills	bill	NOUN
ftr-412	422	2	committee	committee	PROPN
ftr-412	422	3	of	of	ADP
ftr-412	422	4	the	the	DET
ftr-412	422	5	legislative	legislative	ADJ
ftr-412	422	6	council	council	NOUN
ftr-412	422	7	:	:	PUNCT
ftr-412	422	8	registration	registration	NOUN
ftr-412	422	9	of	of	ADP
ftr-412	422	10	persons	person	NOUN
ftr-412	422	11	(	(	PUNCT
ftr-412	422	12	amendment	amendment	NOUN
ftr-412	422	13	)	)	PUNCT
ftr-412	422	14	bill	bill	NOUN
ftr-412	422	15	2001	2001	NUM
ftr-412	422	16	,	,	PUNCT
ftr-412	422	17	experience	experience	NOUN
ftr-412	422	18	of	of	ADP
ftr-412	422	19	using	use	VERB
ftr-412	422	20	smart	smart	ADJ
ftr-412	422	21	identity	identity	NOUN
ftr-412	422	22	cards	card	NOUN
ftr-412	422	23	in	in	ADP
ftr-412	422	24	other	other	ADJ
ftr-412	422	25	countries	country	NOUN
ftr-412	422	26	,	,	PUNCT
ftr-412	422	27	lc	lc	PROPN
ftr-412	422	28	paper	paper	NOUN
ftr-412	423	1	no	no	INTJ
ftr-412	423	2	.	.	PUNCT
ftr-412	424	1	cb(2)2836/01	cb(2)2836/01	NOUN
ftr-412	424	2	-	-	PUNCT
ftr-412	424	3	02(02	02(02	NOUN
ftr-412	424	4	)	)	PUNCT
ftr-412	424	5	1	1	NUM
ftr-412	424	6	&	&	CCONJ
ftr-412	424	7	annex	annex	VERB
ftr-412	424	8	3	3	NUM
ftr-412	424	9	-	-	SYM
ftr-412	424	10	7	7	NUM
ftr-412	424	11	at	at	ADP
ftr-412	424	12	http://www.legco.gov.hk	http://www.legco.gov.hk	PRON
ftr-412	424	13	(	(	PUNCT
ftr-412	424	14	last	last	ADJ
ftr-412	424	15	visited	visit	VERB
ftr-412	424	16	feb	feb	PROPN
ftr-412	424	17	.	.	PROPN
ftr-412	424	18	23	23	NUM
ftr-412	424	19	,	,	PUNCT
ftr-412	424	20	2006	2006	NUM
ftr-412	424	21	)	)	PUNCT
ftr-412	424	22	.	.	PUNCT
ftr-412	425	1	28	28	NUM
ftr-412	425	2	.	.	PUNCT
ftr-412	426	1	as	as	ADP
ftr-412	426	2	of	of	ADP
ftr-412	426	3	july	july	PROPN
ftr-412	426	4	2000	2000	NUM
ftr-412	426	5	,	,	PUNCT
ftr-412	426	6	brunei	brunei	PROPN
ftr-412	426	7	required	require	VERB
ftr-412	426	8	identity	identity	NOUN
ftr-412	426	9	cards	card	NOUN
ftr-412	426	10	for	for	ADP
ftr-412	426	11	all	all	DET
ftr-412	426	12	citizens	citizen	NOUN
ftr-412	426	13	and	and	CCONJ
ftr-412	426	14	permanent	permanent	ADJ
ftr-412	426	15	residents	resident	NOUN
ftr-412	426	16	aged	age	VERB
ftr-412	426	17	twelve	twelve	NUM
ftr-412	426	18	or	or	CCONJ
ftr-412	426	19	above	above	ADV
ftr-412	426	20	,	,	PUNCT
ftr-412	426	21	and	and	CCONJ
ftr-412	426	22	all	all	DET
ftr-412	426	23	temporary	temporary	ADJ
ftr-412	426	24	residents	resident	NOUN
ftr-412	426	25	staying	stay	VERB
ftr-412	426	26	in	in	ADP
ftr-412	426	27	brunei	brunei	PROPN
ftr-412	426	28	for	for	ADP
ftr-412	426	29	longer	long	ADJ
ftr-412	426	30	than	than	ADP
ftr-412	426	31	three	three	NUM
ftr-412	426	32	months	month	NOUN
ftr-412	426	33	.	.	PUNCT
ftr-412	427	1	the	the	DET
ftr-412	427	2	data	datum	NOUN
ftr-412	427	3	collected	collect	VERB
ftr-412	427	4	for	for	ADP
ftr-412	427	5	the	the	DET
ftr-412	427	6	brunei	brunei	PROPN
ftr-412	427	7	card	card	NOUN
ftr-412	427	8	includes	include	VERB
ftr-412	427	9	the	the	DET
ftr-412	427	10	name	name	NOUN
ftr-412	427	11	(	(	PUNCT
ftr-412	427	12	including	include	VERB
ftr-412	427	13	chinese	chinese	ADJ
ftr-412	427	14	characters	character	NOUN
ftr-412	427	15	,	,	PUNCT
ftr-412	427	16	if	if	SCONJ
ftr-412	427	17	any	any	PRON
ftr-412	427	18	)	)	PUNCT
ftr-412	427	19	full	full	ADJ
ftr-412	427	20	address	address	NOUN
ftr-412	427	21	of	of	ADP
ftr-412	427	22	place	place	NOUN
ftr-412	427	23	of	of	ADP
ftr-412	427	24	residence	residence	NOUN
ftr-412	427	25	,	,	PUNCT
ftr-412	427	26	race	race	NOUN
ftr-412	427	27	,	,	PUNCT
ftr-412	427	28	place	place	NOUN
ftr-412	427	29	and	and	CCONJ
ftr-412	427	30	date	date	NOUN
ftr-412	427	31	of	of	ADP
ftr-412	427	32	birth	birth	NOUN
ftr-412	427	33	,	,	PUNCT
ftr-412	427	34	physical	physical	ADJ
ftr-412	427	35	abnormalities	abnormality	NOUN
ftr-412	427	36	(	(	PUNCT
ftr-412	427	37	if	if	SCONJ
ftr-412	427	38	any	any	PRON
ftr-412	427	39	)	)	PUNCT
ftr-412	427	40	,	,	PUNCT
ftr-412	427	41	citizenship	citizenship	NOUN
ftr-412	427	42	,	,	PUNCT
ftr-412	427	43	blood	blood	NOUN
ftr-412	427	44	type	type	NOUN
ftr-412	427	45	photograph	photograph	NOUN
ftr-412	427	46	,	,	PUNCT
ftr-412	427	47	fingerprint	fingerprint	NOUN
ftr-412	427	48	impressions	impression	NOUN
ftr-412	427	49	,	,	PUNCT
ftr-412	427	50	and	and	CCONJ
ftr-412	427	51	other	other	ADJ
ftr-412	427	52	information	information	NOUN
ftr-412	427	53	deemed	deem	VERB
ftr-412	427	54	necessary	necessary	ADJ
ftr-412	427	55	by	by	ADP
ftr-412	427	56	the	the	DET
ftr-412	427	57	registration	registration	NOUN
ftr-412	427	58	officer	officer	NOUN
ftr-412	427	59	.	.	PUNCT
ftr-412	428	1	although	although	SCONJ
ftr-412	428	2	confirmation	confirmation	NOUN
ftr-412	428	3	was	be	AUX
ftr-412	428	4	not	not	PART
ftr-412	428	5	provided	provide	VERB
ftr-412	428	6	by	by	ADP
ftr-412	428	7	brunei	brunei	PROPN
ftr-412	428	8	it	it	PRON
ftr-412	428	9	is	be	AUX
ftr-412	428	10	assumed	assume	VERB
ftr-412	428	11	that	that	SCONJ
ftr-412	428	12	this	this	DET
ftr-412	428	13	information	information	NOUN
ftr-412	428	14	is	be	AUX
ftr-412	428	15	both	both	PRON
ftr-412	428	16	digitally	digitally	ADV
ftr-412	428	17	stored	store	VERB
ftr-412	428	18	on	on	ADP
ftr-412	428	19	the	the	DET
ftr-412	428	20	embedded	embed	VERB
ftr-412	428	21	chip	chip	NOUN
ftr-412	428	22	and	and	CCONJ
ftr-412	428	23	available	available	ADJ
ftr-412	428	24	on	on	ADP
ftr-412	428	25	the	the	DET
ftr-412	428	26	face	face	NOUN
ftr-412	428	27	of	of	ADP
ftr-412	428	28	the	the	DET
ftr-412	428	29	card	card	NOUN
ftr-412	428	30	.	.	PUNCT
ftr-412	429	1	i	i	PRON
ftr-412	429	2	d.	d.	PROPN
ftr-412	429	3	1	1	NUM
ftr-412	429	4	&	&	CCONJ
ftr-412	429	5	annex	annex	VERB
ftr-412	429	6	3	3	NUM
ftr-412	429	7	-	-	SYM
ftr-412	429	8	6	6	NUM
ftr-412	429	9	.	.	NOUN
ftr-412	429	10	29	29	NUM
ftr-412	429	11	.	.	PUNCT
ftr-412	430	1	as	as	ADP
ftr-412	430	2	of	of	ADP
ftr-412	430	3	july	july	PROPN
ftr-412	430	4	2001	2001	NUM
ftr-412	430	5	,	,	PUNCT
ftr-412	430	6	malaysia	malaysia	PROPN
ftr-412	430	7	required	require	VERB
ftr-412	430	8	identity	identity	NOUN
ftr-412	430	9	cards	card	NOUN
ftr-412	430	10	for	for	ADP
ftr-412	430	11	all	all	DET
ftr-412	430	12	malaysian	malaysian	ADJ
ftr-412	430	13	citizens	citizen	NOUN
ftr-412	430	14	or	or	CCONJ
ftr-412	430	15	permanent	permanent	ADJ
ftr-412	430	16	residents	resident	NOUN
ftr-412	430	17	aged	age	VERB
ftr-412	430	18	twelve	twelve	NUM
ftr-412	430	19	or	or	CCONJ
ftr-412	430	20	above	above	ADV
ftr-412	430	21	(	(	PUNCT
ftr-412	430	22	approximately	approximately	ADV
ftr-412	430	23	18	18	NUM
ftr-412	430	24	million	million	NUM
ftr-412	430	25	cards	card	NOUN
ftr-412	430	26	)	)	PUNCT
ftr-412	430	27	.	.	PUNCT
ftr-412	431	1	the	the	DET
ftr-412	431	2	face	face	NOUN
ftr-412	431	3	of	of	ADP
ftr-412	431	4	the	the	DET
ftr-412	431	5	card	card	NOUN
ftr-412	431	6	includes	include	VERB
ftr-412	431	7	the	the	DET
ftr-412	431	8	card	card	NOUN
ftr-412	431	9	number	number	NOUN
ftr-412	431	10	,	,	PUNCT
ftr-412	431	11	name	name	NOUN
ftr-412	431	12	resident	resident	ADJ
ftr-412	431	13	address	address	NOUN
ftr-412	431	14	,	,	PUNCT
ftr-412	431	15	citizenship	citizenship	NOUN
ftr-412	431	16	,	,	PUNCT
ftr-412	431	17	sex	sex	NOUN
ftr-412	431	18	,	,	PUNCT
ftr-412	431	19	religion	religion	NOUN
ftr-412	431	20	(	(	PUNCT
ftr-412	431	21	only	only	ADV
ftr-412	431	22	for	for	ADP
ftr-412	431	23	those	those	PRON
ftr-412	431	24	of	of	ADP
ftr-412	431	25	muslim	muslim	ADJ
ftr-412	431	26	faith	faith	NOUN
ftr-412	431	27	)	)	PUNCT
ftr-412	431	28	,	,	PUNCT
ftr-412	431	29	the	the	DET
ftr-412	431	30	old	old	ADJ
ftr-412	431	31	i	i	NOUN
ftr-412	431	32	d	d	PROPN
ftr-412	431	33	card	card	NOUN
ftr-412	431	34	number	number	NOUN
ftr-412	431	35	and	and	CCONJ
ftr-412	431	36	a	a	DET
ftr-412	431	37	serial	serial	ADJ
ftr-412	431	38	number	number	NOUN
ftr-412	431	39	.	.	PUNCT
ftr-412	432	1	the	the	DET
ftr-412	432	2	microchip	microchip	NOUN
ftr-412	432	3	stores	store	NOUN
ftr-412	432	4	all	all	PRON
ftr-412	432	5	of	of	ADP
ftr-412	432	6	the	the	DET
ftr-412	432	7	data	datum	NOUN
ftr-412	432	8	on	on	ADP
ftr-412	432	9	the	the	DET
ftr-412	432	10	face	face	NOUN
ftr-412	432	11	of	of	ADP
ftr-412	432	12	the	the	DET
ftr-412	432	13	card	card	NOUN
ftr-412	432	14	,	,	PUNCT
ftr-412	432	15	and	and	CCONJ
ftr-412	432	16	includes	include	VERB
ftr-412	432	17	a	a	DET
ftr-412	432	18	digital	digital	ADJ
ftr-412	432	19	photo	photo	NOUN
ftr-412	432	20	,	,	PUNCT
ftr-412	432	21	identity	identity	NOUN
ftr-412	432	22	cards	card	NOUN
ftr-412	432	23	it	it	PRON
ftr-412	432	24	surveyed	survey	VERB
ftr-412	432	25	similar	similar	ADJ
ftr-412	432	26	programs	program	NOUN
ftr-412	432	27	in	in	ADP
ftr-412	432	28	finland	finland	PROPN
ftr-412	432	29	,	,	PUNCT
ftr-412	432	30	brunei	brunei	PROPN
ftr-412	432	31	and27	and27	PROPN
ftr-412	432	32	28	28	NUM
ftr-412	432	33	malaysia	malaysia	PROPN
ftr-412	432	34	.	.	PUNCT
ftr-412	433	1	smart	smart	ADJ
ftr-412	433	2	cards	card	NOUN
ftr-412	433	3	in	in	ADP
ftr-412	433	4	finland	finland	PROPN
ftr-412	433	5	are	be	AUX
ftr-412	433	6	voluntary	voluntary	ADJ
ftr-412	433	7	,	,	PUNCT
ftr-412	433	8	whereas	whereas	SCONJ
ftr-412	433	9	those	those	PRON
ftr-412	433	10	in	in	ADP
ftr-412	433	11	brunei	brunei	PROPN
ftr-412	433	12	and29	and29	PROPN
ftr-412	433	13	2006	2006	NUM
ftr-412	433	14	]	]	PUNCT
ftr-412	433	15	biometrics	biometric	NOUN
ftr-412	433	16	:	:	PUNCT
ftr-412	433	17	solving	solve	VERB
ftr-412	433	18	the	the	DET
ftr-412	433	19	regressivity	regressivity	NOUN
ftr-412	433	20	of	of	ADP
ftr-412	433	21	vats	vat	NOUN
ftr-412	433	22	and	and	CCONJ
ftr-412	433	23	rsts	rst	VERB
ftr-412	433	24	669	669	NUM
ftr-412	433	25	digital	digital	ADJ
ftr-412	433	26	fingerprint	fingerprint	NOUN
ftr-412	433	27	,	,	PUNCT
ftr-412	433	28	driving	drive	VERB
ftr-412	433	29	license	license	NOUN
ftr-412	433	30	information	information	NOUN
ftr-412	433	31	,	,	PUNCT
ftr-412	433	32	passport	passport	NOUN
ftr-412	433	33	number	number	NOUN
ftr-412	433	34	,	,	PUNCT
ftr-412	433	35	and	and	CCONJ
ftr-412	433	36	expiration	expiration	NOUN
ftr-412	433	37	of	of	ADP
ftr-412	433	38	passport	passport	NOUN
ftr-412	433	39	,	,	PUNCT
ftr-412	433	40	e	e	NOUN
ftr-412	433	41	-	-	ADJ
ftr-412	433	42	cash	cash	ADJ
ftr-412	433	43	information	information	NOUN
ftr-412	433	44	.	.	PUNCT
ftr-412	434	1	i	i	PRON
ftr-412	434	2	d.	d.	PROPN
ftr-412	434	3	at	at	ADP
ftr-412	434	4	1	1	NUM
ftr-412	434	5	&	&	CCONJ
ftr-412	434	6	annex	annex	VERB
ftr-412	434	7	3	3	NUM
ftr-412	434	8	-	-	SYM
ftr-412	434	9	7	7	NUM
ftr-412	434	10	.	.	NOUN
ftr-412	434	11	30	30	NUM
ftr-412	434	12	.	.	PUNCT
ftr-412	435	1	satat	satat	PROPN
ftr-412	435	2	dass	dass	PROPN
ftr-412	435	3	,	,	PUNCT
ftr-412	435	4	yongfang	yongfang	PROPN
ftr-412	435	5	zhu	zhu	PROPN
ftr-412	435	6	&	&	CCONJ
ftr-412	435	7	anil	anil	PROPN
ftr-412	435	8	jain	jain	PROPN
ftr-412	435	9	,	,	PUNCT
ftr-412	435	10	validating	validate	VERB
ftr-412	435	11	a	a	DET
ftr-412	435	12	biometric	biometric	ADJ
ftr-412	435	13	authentication	authentication	NOUN
ftr-412	435	14	system	system	NOUN
ftr-412	435	15	:	:	PUNCT
ftr-412	435	16	sample	sample	NOUN
ftr-412	435	17	size	size	NOUN
ftr-412	435	18	requirements	requirement	NOUN
ftr-412	435	19	,	,	PUNCT
ftr-412	435	20	ieee	ieee	NOUN
ftr-412	435	21	transactions	transaction	NOUN
ftr-412	435	22	on	on	ADP
ftr-412	435	23	pattern	pattern	NOUN
ftr-412	435	24	a	a	DET
ftr-412	435	25	n	n	NOUN
ftr-412	435	26	a	a	DET
ftr-412	435	27	l	l	NOUN
ftr-412	435	28	y	y	NOUN
ftr-412	435	29	s	s	X
ftr-412	436	1	i	i	PRON
ftr-412	436	2	s	s	VERB
ftr-412	436	3	a	a	DET
ftr-412	436	4	n	n	NOUN
ftr-412	437	1	d	d	NOUN
ftr-412	437	2	m	m	PROPN
ftr-412	437	3	a	a	PRON
ftr-412	437	4	c	c	NOUN
ftr-412	437	5	h	h	NOUN
ftr-412	438	1	i	i	PRON
ftr-412	438	2	n	n	VERB
ftr-412	438	3	e	e	VERB
ftr-412	438	4	i	i	PRON
ftr-412	438	5	n	n	VERB
ftr-412	438	6	t	t	X
ftr-412	438	7	e	e	X
ftr-412	438	8	l	l	NOUN
ftr-412	438	9	l	l	NOUN
ftr-412	439	1	i	i	PRON
ftr-412	439	2	g	g	X
ftr-412	439	3	e	e	PROPN
ftr-412	439	4	n	n	PROPN
ftr-412	439	5	c	c	NOUN
ftr-412	439	6	e	e	X
ftr-412	439	7	(	(	PUNCT
ftr-412	439	8	f	f	NOUN
ftr-412	439	9	o	o	NOUN
ftr-412	439	10	r	r	NOUN
ftr-412	439	11	t	t	NOUN
ftr-412	439	12	h	h	NOUN
ftr-412	440	1	c	c	NOUN
ftr-412	441	1	o	o	INTJ
ftr-412	442	1	m	m	VERB
ftr-412	443	1	i	i	PRON
ftr-412	443	2	n	n	ADV
ftr-412	443	3	g	g	PROPN
ftr-412	443	4	2	2	NUM
ftr-412	443	5	0	0	NUM
ftr-412	443	6	0	0	NUM
ftr-412	443	7	6	6	NUM
ftr-412	443	8	)	)	PUNCT
ftr-412	443	9	a	a	DET
ftr-412	443	10	t	t	NOUN
ftr-412	443	11	http://biometrics.cse.msu.edu/publications/generalbiometrics/dasszhujain_sample	http://biometrics.cse.msu.edu/publications/generalbiometrics/dasszhujain_sample	PROPN
ftr-412	443	12	size_pami06.pdf	size_pami06.pdf	PROPN
ftr-412	443	13	(	(	PUNCT
ftr-412	443	14	last	last	ADJ
ftr-412	443	15	visited	visit	VERB
ftr-412	443	16	aug	aug	PROPN
ftr-412	443	17	.	.	PROPN
ftr-412	443	18	2	2	NUM
ftr-412	443	19	,	,	PUNCT
ftr-412	443	20	2006	2006	NUM
ftr-412	443	21	)	)	PUNCT
ftr-412	443	22	.	.	PUNCT
ftr-412	444	1	31	31	NUM
ftr-412	444	2	.	.	PUNCT
ftr-412	445	1	theodore	theodore	PROPN
ftr-412	445	2	h.	h.	PROPN
ftr-412	445	3	cohen	cohen	PROPN
ftr-412	445	4	,	,	PUNCT
ftr-412	445	5	cross	cross	ADJ
ftr-412	445	6	-	-	ADJ
ftr-412	445	7	border	border	ADJ
ftr-412	445	8	travel	travel	NOUN
ftr-412	445	9	in	in	ADP
ftr-412	445	10	north	north	PROPN
ftr-412	445	11	america	america	PROPN
ftr-412	445	12	:	:	PUNCT
ftr-412	445	13	the	the	DET
ftr-412	445	14	challenge	challenge	NOUN
ftr-412	445	15	of	of	ADP
ftr-412	445	16	u.s	u.s	PROPN
ftr-412	445	17	.	.	PROPN
ftr-412	445	18	section	section	NOUN
ftr-412	445	19	110	110	NUM
ftr-412	445	20	legislation	legislation	NOUN
ftr-412	445	21	,	,	PUNCT
ftr-412	445	22	canadian	canadian	ADJ
ftr-412	445	23	american	american	ADJ
ftr-412	445	24	public	public	ADJ
ftr-412	445	25	policy	policy	NOUN
ftr-412	445	26	no	no	INTJ
ftr-412	445	27	.	.	PROPN
ftr-412	445	28	40	40	NUM
ftr-412	445	29	(	(	PUNCT
ftr-412	445	30	oct	oct	PROPN
ftr-412	445	31	.	.	NOUN
ftr-412	445	32	1999	1999	NUM
ftr-412	445	33	)	)	PUNCT
ftr-412	445	34	occasional	occasional	ADJ
ftr-412	445	35	paper	paper	NOUN
ftr-412	445	36	series	series	NOUN
ftr-412	445	37	of	of	ADP
ftr-412	445	38	the	the	DET
ftr-412	445	39	canadian	canadian	ADJ
ftr-412	445	40	-	-	PUNCT
ftr-412	445	41	american	american	ADJ
ftr-412	445	42	center	center	NOUN
ftr-412	445	43	,	,	PUNCT
ftr-412	445	44	university	university	PROPN
ftr-412	445	45	of	of	ADP
ftr-412	445	46	maine	maine	PROPN
ftr-412	445	47	at	at	ADP
ftr-412	445	48	orono	orono	PROPN
ftr-412	445	49	(	(	PUNCT
ftr-412	445	50	noting	note	VERB
ftr-412	445	51	that	that	SCONJ
ftr-412	445	52	the	the	DET
ftr-412	445	53	automated	automate	VERB
ftr-412	445	54	entry	entry	NOUN
ftr-412	445	55	-	-	PUNCT
ftr-412	445	56	exit	exit	NOUN
ftr-412	445	57	system	system	NOUN
ftr-412	445	58	for	for	ADP
ftr-412	445	59	all	all	DET
ftr-412	445	60	u.s	u.s	PROPN
ftr-412	445	61	.	.	PROPN
ftr-412	445	62	border	border	NOUN
ftr-412	445	63	crossing	crossing	NOUN
ftr-412	445	64	was	be	AUX
ftr-412	445	65	mandated	mandate	VERB
ftr-412	445	66	in	in	ADP
ftr-412	445	67	1996	1996	NUM
ftr-412	445	68	,	,	PUNCT
ftr-412	445	69	and	and	CCONJ
ftr-412	445	70	that	that	SCONJ
ftr-412	445	71	the	the	DET
ftr-412	445	72	immigration	immigration	NOUN
ftr-412	445	73	and	and	CCONJ
ftr-412	445	74	naturalization	naturalization	NOUN
ftr-412	445	75	service	service	NOUN
ftr-412	445	76	was	be	AUX
ftr-412	445	77	to	to	PART
ftr-412	445	78	have	have	VERB
ftr-412	445	79	in	in	ADP
ftr-412	445	80	place	place	NOUN
ftr-412	445	81	an	an	DET
ftr-412	445	82	operational	operational	ADJ
ftr-412	445	83	database	database	NOUN
ftr-412	445	84	(	(	PUNCT
ftr-412	445	85	without	without	ADP
ftr-412	445	86	biometric	biometric	ADJ
ftr-412	445	87	identifiers	identifier	NOUN
ftr-412	445	88	)	)	PUNCT
ftr-412	445	89	by	by	ADP
ftr-412	445	90	the	the	DET
ftr-412	445	91	end	end	NOUN
ftr-412	445	92	of	of	ADP
ftr-412	445	93	1998	1998	NUM
ftr-412	445	94	(	(	PUNCT
ftr-412	445	95	illegal	illegal	ADJ
ftr-412	445	96	immigration	immigration	NOUN
ftr-412	445	97	reform	reform	NOUN
ftr-412	445	98	and	and	CCONJ
ftr-412	445	99	immigrant	immigrant	ADJ
ftr-412	445	100	responsibility	responsibility	NOUN
ftr-412	445	101	act	act	NOUN
ftr-412	445	102	of	of	ADP
ftr-412	445	103	1996	1996	NUM
ftr-412	445	104	(	(	PUNCT
ftr-412	445	105	iirira	iirira	NOUN
ftr-412	445	106	)	)	PUNCT
ftr-412	445	107	,	,	PUNCT
ftr-412	445	108	pub	pub	NOUN
ftr-412	445	109	.	.	PUNCT
ftr-412	446	1	l.	l.	PROPN
ftr-412	446	2	no	no	INTJ
ftr-412	446	3	.	.	PROPN
ftr-412	447	1	104	104	NUM
ftr-412	447	2	-	-	SYM
ftr-412	447	3	208	208	NUM
ftr-412	447	4	,	,	PUNCT
ftr-412	447	5	§	§	PROPN
ftr-412	447	6	110	110	NUM
ftr-412	447	7	,	,	PUNCT
ftr-412	447	8	110	110	NUM
ftr-412	447	9	stat	stat	NOUN
ftr-412	447	10	.	.	PUNCT
ftr-412	448	1	558	558	NUM
ftr-412	448	2	-	-	SYM
ftr-412	448	3	59	59	NUM
ftr-412	448	4	(	(	PUNCT
ftr-412	448	5	1996	1996	NUM
ftr-412	448	6	)	)	PUNCT
ftr-412	448	7	,	,	PUNCT
ftr-412	448	8	8	8	NUM
ftr-412	448	9	u.s.c	u.s.c	NOUN
ftr-412	448	10	.	.	NOUN
ftr-412	448	11	1221	1221	NUM
ftr-412	448	12	)	)	PUNCT
ftr-412	448	13	,	,	PUNCT
ftr-412	448	14	but	but	CCONJ
ftr-412	448	15	that	that	SCONJ
ftr-412	448	16	the	the	DET
ftr-412	448	17	deadline	deadline	NOUN
ftr-412	448	18	for	for	ADP
ftr-412	448	19	this	this	DET
ftr-412	448	20	database	database	NOUN
ftr-412	448	21	assembly	assembly	NOUN
ftr-412	448	22	was	be	AUX
ftr-412	448	23	pushed	push	VERB
ftr-412	448	24	back	back	ADV
ftr-412	448	25	in	in	ADP
ftr-412	448	26	october	october	PROPN
ftr-412	448	27	1998	1998	NUM
ftr-412	448	28	in	in	ADP
ftr-412	448	29	response	response	NOUN
ftr-412	448	30	to	to	ADP
ftr-412	448	31	opposition	opposition	NOUN
ftr-412	448	32	from	from	ADP
ftr-412	448	33	u.s	u.s	PROPN
ftr-412	448	34	.	.	PROPN
ftr-412	448	35	business	business	NOUN
ftr-412	448	36	groups	group	NOUN
ftr-412	448	37	bordering	border	VERB
ftr-412	448	38	canada	canada	PROPN
ftr-412	448	39	when	when	SCONJ
ftr-412	448	40	concerns	concern	NOUN
ftr-412	448	41	were	be	AUX
ftr-412	448	42	raised	raise	VERB
ftr-412	448	43	by	by	ADP
ftr-412	448	44	u.s	u.s	PROPN
ftr-412	448	45	.	.	PROPN
ftr-412	448	46	automakers	automaker	NOUN
ftr-412	448	47	at	at	ADP
ftr-412	448	48	the	the	DET
ftr-412	448	49	detroit	detroit	PROPN
ftr-412	448	50	-	-	PUNCT
ftr-412	448	51	windsor	windsor	NOUN
ftr-412	448	52	crossing	crossing	NOUN
ftr-412	448	53	where	where	SCONJ
ftr-412	448	54	just	just	ADV
ftr-412	448	55	-	-	PUNCT
ftr-412	448	56	in	in	ADP
ftr-412	448	57	-	-	PUNCT
ftr-412	448	58	time	time	NOUN
ftr-412	448	59	production	production	NOUN
ftr-412	448	60	lines	line	NOUN
ftr-412	448	61	crossed	cross	VERB
ftr-412	448	62	the	the	DET
ftr-412	448	63	border	border	NOUN
ftr-412	448	64	)	)	PUNCT
ftr-412	448	65	.	.	PUNCT
ftr-412	449	1	because	because	SCONJ
ftr-412	449	2	the	the	DET
ftr-412	449	3	volume	volume	NOUN
ftr-412	449	4	of	of	ADP
ftr-412	449	5	data	datum	NOUN
ftr-412	449	6	,	,	PUNCT
ftr-412	449	7	even	even	ADV
ftr-412	449	8	with	with	ADP
ftr-412	449	9	smart	smart	ADJ
ftr-412	449	10	card	card	NOUN
ftr-412	449	11	technology	technology	NOUN
ftr-412	449	12	,	,	PUNCT
ftr-412	449	13	exceeded	exceed	VERB
ftr-412	449	14	ins	ins	PROPN
ftr-412	449	15	capacity	capacity	NOUN
ftr-412	449	16	congress	congress	PROPN
ftr-412	449	17	amended	amend	VERB
ftr-412	449	18	§	§	PROPN
ftr-412	449	19	110	110	NUM
ftr-412	449	20	and	and	CCONJ
ftr-412	449	21	limited	limit	VERB
ftr-412	449	22	the	the	DET
ftr-412	449	23	entry	entry	NOUN
ftr-412	449	24	-	-	PUNCT
ftr-412	449	25	exit	exit	NOUN
ftr-412	449	26	system	system	NOUN
ftr-412	449	27	to	to	ADP
ftr-412	449	28	the	the	DET
ftr-412	449	29	50	50	NUM
ftr-412	449	30	most	most	ADV
ftr-412	449	31	highly	highly	ADV
ftr-412	449	32	trafficked	traffic	VERB
ftr-412	449	33	land	land	NOUN
ftr-412	449	34	ports	port	NOUN
ftr-412	449	35	by	by	ADP
ftr-412	449	36	the	the	DET
ftr-412	449	37	end	end	NOUN
ftr-412	449	38	of	of	ADP
ftr-412	449	39	2004	2004	NUM
ftr-412	449	40	,	,	PUNCT
ftr-412	449	41	and	and	CCONJ
ftr-412	449	42	all	all	DET
ftr-412	449	43	ports	port	NOUN
ftr-412	449	44	of	of	ADP
ftr-412	449	45	entry	entry	NOUN
ftr-412	449	46	by	by	ADP
ftr-412	449	47	the	the	DET
ftr-412	449	48	end	end	NOUN
ftr-412	449	49	of	of	ADP
ftr-412	449	50	2005	2005	NUM
ftr-412	449	51	(	(	PUNCT
ftr-412	449	52	immigration	immigration	NOUN
ftr-412	449	53	and	and	CCONJ
ftr-412	449	54	naturalization	naturalization	NOUN
ftr-412	449	55	service	service	NOUN
ftr-412	449	56	data	data	PROPN
ftr-412	449	57	management	management	NOUN
ftr-412	449	58	improvement	improvement	NOUN
ftr-412	449	59	act	act	NOUN
ftr-412	449	60	of	of	ADP
ftr-412	449	61	2000	2000	NUM
ftr-412	449	62	(	(	PUNCT
ftr-412	449	63	dmia	dmia	NOUN
ftr-412	449	64	)	)	PUNCT
ftr-412	449	65	,	,	PUNCT
ftr-412	449	66	pub	pub	NOUN
ftr-412	449	67	.	.	PUNCT
ftr-412	450	1	l.	l.	PROPN
ftr-412	450	2	106	106	NUM
ftr-412	450	3	-	-	SYM
ftr-412	450	4	215	215	NUM
ftr-412	450	5	,	,	PUNCT
ftr-412	450	6	§	§	PROPN
ftr-412	450	7	2	2	NUM
ftr-412	450	8	,	,	PUNCT
ftr-412	450	9	114	114	NUM
ftr-412	450	10	stat	stat	NOUN
ftr-412	450	11	.	.	PUNCT
ftr-412	451	1	337	337	NUM
ftr-412	451	2	(	(	PUNCT
ftr-412	451	3	2000	2000	NUM
ftr-412	451	4	)	)	PUNCT
ftr-412	451	5	,	,	PUNCT
ftr-412	451	6	8	8	NUM
ftr-412	451	7	u.s.c	u.s.c	NOUN
ftr-412	451	8	.	.	PUNCT
ftr-412	451	9	1365a	1365a	NUM
ftr-412	451	10	)	)	PUNCT
ftr-412	451	11	.	.	PUNCT
ftr-412	452	1	the	the	DET
ftr-412	452	2	visa	visa	NOUN
ftr-412	452	3	tracking	tracking	NOUN
ftr-412	452	4	system	system	NOUN
ftr-412	452	5	that	that	PRON
ftr-412	452	6	existed	exist	VERB
ftr-412	452	7	prior	prior	ADV
ftr-412	452	8	to	to	ADP
ftr-412	452	9	september	september	PROPN
ftr-412	452	10	11	11	NUM
ftr-412	452	11	,	,	PUNCT
ftr-412	452	12	2001	2001	NUM
ftr-412	452	13	was	be	AUX
ftr-412	452	14	improving	improve	VERB
ftr-412	452	15	,	,	PUNCT
ftr-412	452	16	however	however	ADV
ftr-412	452	17	it	it	PRON
ftr-412	452	18	primarily	primarily	ADV
ftr-412	452	19	covered	cover	VERB
ftr-412	452	20	passengers	passenger	NOUN
ftr-412	452	21	arriving	arrive	VERB
ftr-412	452	22	by	by	ADP
ftr-412	452	23	airplane	airplane	NOUN
ftr-412	452	24	and	and	CCONJ
ftr-412	452	25	consisted	consist	VERB
ftr-412	452	26	of	of	ADP
ftr-412	452	27	a	a	DET
ftr-412	452	28	paper	paper	NOUN
ftr-412	452	29	form	form	NOUN
ftr-412	452	30	stamped	stamp	VERB
ftr-412	452	31	at	at	ADP
ftr-412	452	32	the	the	DET
ftr-412	452	33	port	port	NOUN
ftr-412	452	34	of	of	ADP
ftr-412	452	35	entry	entry	NOUN
ftr-412	452	36	,	,	PUNCT
ftr-412	452	37	returned	return	VERB
ftr-412	452	38	to	to	ADP
ftr-412	452	39	the	the	DET
ftr-412	452	40	airline	airline	NOUN
ftr-412	452	41	,	,	PUNCT
ftr-412	452	42	and	and	CCONJ
ftr-412	452	43	then	then	ADV
ftr-412	452	44	entered	enter	VERB
ftr-412	452	45	manually	manually	ADV
ftr-412	452	46	into	into	ADP
ftr-412	452	47	the	the	DET
ftr-412	452	48	database	database	NOUN
ftr-412	452	49	.	.	PUNCT
ftr-412	453	1	this	this	PRON
ftr-412	453	2	paper	paper	NOUN
ftr-412	453	3	-	-	PUNCT
ftr-412	453	4	based	base	VERB
ftr-412	453	5	,	,	PUNCT
ftr-412	453	6	manual	manual	ADJ
ftr-412	453	7	data	data	NOUN
ftr-412	453	8	entry	entry	NOUN
ftr-412	453	9	system	system	NOUN
ftr-412	453	10	was	be	AUX
ftr-412	453	11	transformed	transform	VERB
ftr-412	453	12	into	into	ADP
ftr-412	453	13	a	a	DET
ftr-412	453	14	highly	highly	ADV
ftr-412	453	15	automated	automate	VERB
ftr-412	453	16	system	system	NOUN
ftr-412	453	17	of	of	ADP
ftr-412	453	18	machine	machine	NOUN
ftr-412	453	19	-	-	PUNCT
ftr-412	453	20	readable	readable	ADJ
ftr-412	453	21	,	,	PUNCT
ftr-412	453	22	tamper	tamper	ADV
ftr-412	453	23	-	-	PUNCT
ftr-412	453	24	resistant	resistant	ADJ
ftr-412	453	25	visas	visa	NOUN
ftr-412	453	26	and	and	CCONJ
ftr-412	453	27	passports	passport	NOUN
ftr-412	453	28	with	with	ADP
ftr-412	453	29	digitized	digitize	VERB
ftr-412	453	30	biometric	biometric	ADJ
ftr-412	453	31	identifiers	identifier	NOUN
ftr-412	453	32	after	after	ADP
ftr-412	453	33	september	september	PROPN
ftr-412	453	34	11	11	NUM
ftr-412	453	35	,	,	PUNCT
ftr-412	453	36	2001	2001	NUM
ftr-412	453	37	.	.	PUNCT
ftr-412	454	1	by	by	ADP
ftr-412	454	2	october	october	PROPN
ftr-412	454	3	26	26	NUM
ftr-412	454	4	,	,	PUNCT
ftr-412	454	5	2004	2004	NUM
ftr-412	454	6	all	all	DET
ftr-412	454	7	u.s	u.s	PROPN
ftr-412	454	8	.	.	PROPN
ftr-412	454	9	visas	visa	NOUN
ftr-412	454	10	were	be	AUX
ftr-412	454	11	required	require	VERB
ftr-412	454	12	to	to	PART
ftr-412	454	13	incorporate	incorporate	VERB
ftr-412	454	14	a	a	DET
ftr-412	454	15	biometric	biometric	ADJ
ftr-412	454	16	identifier	identifier	NOUN
ftr-412	454	17	.	.	PUNCT
ftr-412	455	1	facial	facial	ADJ
ftr-412	455	2	recognition	recognition	NOUN
ftr-412	455	3	(	(	PUNCT
ftr-412	455	4	digital	digital	ADJ
ftr-412	455	5	photo	photo	NOUN
ftr-412	455	6	)	)	PUNCT
ftr-412	455	7	and	and	CCONJ
ftr-412	455	8	fingerprint	fingerprint	NOUN
ftr-412	455	9	scanning	scanning	NOUN
ftr-412	455	10	(	(	PUNCT
ftr-412	455	11	electronic	electronic	ADJ
ftr-412	455	12	fingerprints	fingerprint	NOUN
ftr-412	455	13	)	)	PUNCT
ftr-412	455	14	were	be	AUX
ftr-412	455	15	taken	take	VERB
ftr-412	455	16	of	of	ADP
ftr-412	455	17	all	all	DET
ftr-412	455	18	nonimmigrant	nonimmigrant	ADJ
ftr-412	455	19	visa	visa	NOUN
ftr-412	455	20	applicants	applicant	NOUN
ftr-412	455	21	at	at	ADP
ftr-412	455	22	u.s	u.s	PROPN
ftr-412	455	23	.	.	PROPN
ftr-412	455	24	embassies	embassy	NOUN
ftr-412	455	25	and	and	CCONJ
ftr-412	455	26	consulates	consulate	NOUN
ftr-412	455	27	.	.	PUNCT
ftr-412	456	1	upon	upon	SCONJ
ftr-412	456	2	arrival	arrival	NOUN
ftr-412	456	3	the	the	DET
ftr-412	456	4	biometrics	biometric	NOUN
ftr-412	456	5	on	on	ADP
ftr-412	456	6	the	the	DET
ftr-412	456	7	visa	visa	NOUN
ftr-412	456	8	could	could	AUX
ftr-412	456	9	then	then	ADV
ftr-412	456	10	be	be	AUX
ftr-412	456	11	compared	compare	VERB
ftr-412	456	12	with	with	ADP
ftr-412	456	13	the	the	DET
ftr-412	456	14	biometrics	biometric	NOUN
ftr-412	456	15	of	of	ADP
ftr-412	456	16	the	the	DET
ftr-412	456	17	person	person	NOUN
ftr-412	456	18	presenting	present	VERB
ftr-412	456	19	the	the	DET
ftr-412	456	20	visa	visa	NOUN
ftr-412	456	21	(	(	PUNCT
ftr-412	456	22	enhanced	enhance	VERB
ftr-412	456	23	border	border	NOUN
ftr-412	456	24	security	security	NOUN
ftr-412	456	25	and	and	CCONJ
ftr-412	456	26	visa	visa	NOUN
ftr-412	456	27	entry	entry	NOUN
ftr-412	456	28	reform	reform	NOUN
ftr-412	456	29	act	act	NOUN
ftr-412	456	30	of	of	ADP
ftr-412	456	31	2002	2002	NUM
ftr-412	456	32	(	(	PUNCT
ftr-412	456	33	ebsver	ebsver	NOUN
ftr-412	456	34	)	)	PUNCT
ftr-412	456	35	,	,	PUNCT
ftr-412	456	36	pub	pub	NOUN
ftr-412	456	37	.	.	PUNCT
ftr-412	457	1	l.	l.	PROPN
ftr-412	457	2	no	no	INTJ
ftr-412	457	3	.	.	PUNCT
ftr-412	458	1	107	107	NUM
ftr-412	458	2	-	-	SYM
ftr-412	458	3	173	173	NUM
ftr-412	458	4	,	,	PUNCT
ftr-412	458	5	§	§	PROPN
ftr-412	458	6	§	§	PROPN
ftr-412	458	7	301	301	NUM
ftr-412	458	8	-	-	SYM
ftr-412	458	9	03	03	NUM
ftr-412	458	10	,	,	PUNCT
ftr-412	458	11	116	116	NUM
ftr-412	458	12	stat	stat	NOUN
ftr-412	458	13	.	.	PUNCT
ftr-412	459	1	552	552	NUM
ftr-412	459	2	-	-	SYM
ftr-412	459	3	53	53	NUM
ftr-412	459	4	(	(	PUNCT
ftr-412	459	5	2004	2004	NUM
ftr-412	459	6	)	)	PUNCT
ftr-412	459	7	,	,	PUNCT
ftr-412	459	8	8	8	NUM
ftr-412	459	9	u.s.c	u.s.c	NOUN
ftr-412	459	10	.	.	PUNCT
ftr-412	459	11	1731	1731	NUM
ftr-412	459	12	-	-	SYM
ftr-412	459	13	32	32	NUM
ftr-412	459	14	)	)	PUNCT
ftr-412	459	15	the	the	DET
ftr-412	459	16	database	database	NOUN
ftr-412	459	17	may	may	AUX
ftr-412	459	18	be	be	AUX
ftr-412	459	19	made	make	VERB
ftr-412	459	20	available	available	ADJ
ftr-412	459	21	to	to	ADP
ftr-412	459	22	other	other	ADJ
ftr-412	459	23	federal	federal	ADJ
ftr-412	459	24	,	,	PUNCT
ftr-412	459	25	state	state	NOUN
ftr-412	459	26	and	and	CCONJ
ftr-412	459	27	local	local	ADJ
ftr-412	459	28	law	law	NOUN
ftr-412	459	29	enforcement	enforcement	NOUN
ftr-412	459	30	officials	official	NOUN
ftr-412	459	31	.	.	PUNCT
ftr-412	460	1	(	(	PUNCT
ftr-412	460	2	8	8	NUM
ftr-412	460	3	u.s.c	u.s.c	NOUN
ftr-412	460	4	.	.	PUNCT
ftr-412	461	1	1365a(f	1365a(f	NUM
ftr-412	461	2	)	)	PUNCT
ftr-412	461	3	)	)	PUNCT
ftr-412	461	4	.	.	PUNCT
ftr-412	462	1	malaysia	malaysia	PROPN
ftr-412	462	2	are	be	AUX
ftr-412	462	3	mandatory	mandatory	ADJ
ftr-412	462	4	.	.	PUNCT
ftr-412	463	1	biometric	biometric	ADJ
ftr-412	463	2	identification	identification	NOUN
ftr-412	463	3	systems	system	NOUN
ftr-412	463	4	can	can	AUX
ftr-412	463	5	be	be	AUX
ftr-412	463	6	effectively	effectively	ADV
ftr-412	463	7	certified	certify	VERB
ftr-412	463	8	,	,	PUNCT
ftr-412	463	9	and	and	CCONJ
ftr-412	463	10	their	their	PRON
ftr-412	463	11	performance	performance	NOUN
ftr-412	463	12	can	can	AUX
ftr-412	463	13	be	be	AUX
ftr-412	463	14	independently	independently	ADV
ftr-412	463	15	validated.30	validated.30	NOUN
ftr-412	463	16	a.	a.	NOUN
ftr-412	463	17	european	european	PROPN
ftr-412	463	18	application	application	PROPN
ftr-412	463	19	–	–	PUNCT
ftr-412	463	20	the	the	DET
ftr-412	463	21	smart	smart	ADJ
ftr-412	463	22	i	i	PROPN
ftr-412	463	23	d	d	PROPN
ftr-412	463	24	card	card	NOUN
ftr-412	463	25	in	in	ADP
ftr-412	463	26	the	the	DET
ftr-412	463	27	eu	eu	PROPN
ftr-412	463	28	accelerated	accelerate	VERB
ftr-412	463	29	by	by	ADP
ftr-412	463	30	the	the	DET
ftr-412	463	31	u.s	u.s	PROPN
ftr-412	463	32	.	.	PROPN
ftr-412	463	33	move	move	NOUN
ftr-412	463	34	to	to	PART
ftr-412	463	35	incorporate	incorporate	VERB
ftr-412	463	36	biometric	biometric	ADJ
ftr-412	463	37	identifiers	identifier	NOUN
ftr-412	463	38	in	in	ADP
ftr-412	463	39	u.s	u.s	PROPN
ftr-412	463	40	.	.	PROPN
ftr-412	463	41	visas	visas	PROPN
ftr-412	463	42	and	and	CCONJ
ftr-412	463	43	a	a	DET
ftr-412	463	44	u.s	u.s	PROPN
ftr-412	463	45	.	.	PROPN
ftr-412	463	46	mandate	mandate	NOUN
ftr-412	463	47	that	that	SCONJ
ftr-412	463	48	similar	similar	ADJ
ftr-412	463	49	technology	technology	NOUN
ftr-412	463	50	be	be	AUX
ftr-412	463	51	used	use	VERB
ftr-412	463	52	in	in	ADP
ftr-412	463	53	foreign	foreign	ADJ
ftr-412	463	54	passports	passport	NOUN
ftr-412	463	55	under	under	ADP
ftr-412	463	56	the	the	DET
ftr-412	463	57	visa	visa	NOUN
ftr-412	463	58	waiver	waiver	NOUN
ftr-412	463	59	program	program	NOUN
ftr-412	463	60	,	,	PUNCT
ftr-412	463	61	european	european	ADJ
ftr-412	463	62	governments	government	NOUN
ftr-412	463	63	redoubled31	redoubled31	VERB
ftr-412	463	64	670	670	NUM
ftr-412	463	65	florida	florida	PROPN
ftr-412	463	66	tax	tax	NOUN
ftr-412	463	67	review	review	NOUN
ftr-412	463	68	vol	vol	NOUN
ftr-412	463	69	.	.	PUNCT
ftr-412	464	1	7:10	7:10	NUM
ftr-412	464	2	citizens	citizen	NOUN
ftr-412	464	3	of	of	ADP
ftr-412	464	4	the	the	DET
ftr-412	464	5	twenty	twenty	NUM
ftr-412	464	6	-	-	PUNCT
ftr-412	464	7	seven	seven	NUM
ftr-412	464	8	countries	country	NOUN
ftr-412	464	9	that	that	PRON
ftr-412	464	10	participate	participate	VERB
ftr-412	464	11	in	in	ADP
ftr-412	464	12	the	the	DET
ftr-412	464	13	u.s	u.s	PROPN
ftr-412	464	14	.	.	PROPN
ftr-412	464	15	visa	visa	PROPN
ftr-412	464	16	waiver	waiver	PROPN
ftr-412	464	17	program	program	NOUN
ftr-412	464	18	,	,	PUNCT
ftr-412	464	19	many	many	ADJ
ftr-412	464	20	of	of	ADP
ftr-412	464	21	them	they	PRON
ftr-412	464	22	european	european	ADJ
ftr-412	464	23	(	(	PUNCT
ftr-412	464	24	andorra	andorra	PROPN
ftr-412	464	25	,	,	PUNCT
ftr-412	464	26	australia	australia	PROPN
ftr-412	464	27	,	,	PUNCT
ftr-412	464	28	austria	austria	PROPN
ftr-412	464	29	,	,	PUNCT
ftr-412	464	30	belgium	belgium	PROPN
ftr-412	464	31	,	,	PUNCT
ftr-412	464	32	brunei	brunei	PROPN
ftr-412	464	33	,	,	PUNCT
ftr-412	464	34	denmark	denmark	PROPN
ftr-412	464	35	,	,	PUNCT
ftr-412	464	36	finland	finland	PROPN
ftr-412	464	37	,	,	PUNCT
ftr-412	464	38	france	france	PROPN
ftr-412	464	39	,	,	PUNCT
ftr-412	464	40	germany	germany	PROPN
ftr-412	464	41	,	,	PUNCT
ftr-412	464	42	iceland	iceland	PROPN
ftr-412	464	43	,	,	PUNCT
ftr-412	464	44	ireland	ireland	PROPN
ftr-412	464	45	,	,	PUNCT
ftr-412	464	46	italy	italy	PROPN
ftr-412	464	47	,	,	PUNCT
ftr-412	464	48	japan	japan	PROPN
ftr-412	464	49	,	,	PUNCT
ftr-412	464	50	liechtenstein	liechtenstein	PROPN
ftr-412	464	51	,	,	PUNCT
ftr-412	464	52	luxembourg	luxembourg	PROPN
ftr-412	464	53	,	,	PUNCT
ftr-412	464	54	monaco	monaco	PROPN
ftr-412	464	55	,	,	PUNCT
ftr-412	464	56	the	the	DET
ftr-412	464	57	netherlands	netherlands	PROPN
ftr-412	464	58	,	,	PUNCT
ftr-412	464	59	new	new	PROPN
ftr-412	464	60	zealand	zealand	PROPN
ftr-412	464	61	,	,	PUNCT
ftr-412	464	62	norway	norway	PROPN
ftr-412	464	63	,	,	PUNCT
ftr-412	464	64	portugal	portugal	PROPN
ftr-412	464	65	,	,	PUNCT
ftr-412	464	66	san	san	PROPN
ftr-412	464	67	marino	marino	PROPN
ftr-412	464	68	,	,	PUNCT
ftr-412	464	69	singapore	singapore	PROPN
ftr-412	464	70	,	,	PUNCT
ftr-412	464	71	slovenia	slovenia	PROPN
ftr-412	464	72	,	,	PUNCT
ftr-412	464	73	spain	spain	PROPN
ftr-412	464	74	,	,	PUNCT
ftr-412	464	75	sweden	sweden	PROPN
ftr-412	464	76	,	,	PUNCT
ftr-412	464	77	switzerland	switzerland	PROPN
ftr-412	464	78	,	,	PUNCT
ftr-412	464	79	and	and	CCONJ
ftr-412	464	80	the	the	DET
ftr-412	464	81	united	united	ADJ
ftr-412	464	82	kingdom	kingdom	PROPN
ftr-412	464	83	)	)	PUNCT
ftr-412	464	84	are	be	AUX
ftr-412	464	85	treated	treat	VERB
ftr-412	464	86	differently	differently	ADV
ftr-412	464	87	.	.	PUNCT
ftr-412	465	1	because	because	SCONJ
ftr-412	465	2	individuals	individual	NOUN
ftr-412	465	3	holding	hold	VERB
ftr-412	465	4	passports	passport	NOUN
ftr-412	465	5	from	from	ADP
ftr-412	465	6	these	these	DET
ftr-412	465	7	countries	country	NOUN
ftr-412	465	8	are	be	AUX
ftr-412	465	9	allowed	allow	VERB
ftr-412	465	10	to	to	PART
ftr-412	465	11	enter	enter	VERB
ftr-412	465	12	and	and	CCONJ
ftr-412	465	13	stay	stay	VERB
ftr-412	465	14	within	within	ADP
ftr-412	465	15	the	the	DET
ftr-412	465	16	u.s	u.s	PROPN
ftr-412	465	17	.	.	PROPN
ftr-412	465	18	for	for	ADP
ftr-412	465	19	90	90	NUM
ftr-412	465	20	days	day	NOUN
ftr-412	465	21	without	without	ADP
ftr-412	465	22	a	a	DET
ftr-412	465	23	visa	visa	NOUN
ftr-412	465	24	,	,	PUNCT
ftr-412	465	25	these	these	DET
ftr-412	465	26	countries	country	NOUN
ftr-412	465	27	were	be	AUX
ftr-412	465	28	required	require	VERB
ftr-412	465	29	to	to	PART
ftr-412	465	30	issue	issue	VERB
ftr-412	465	31	machine	machine	NOUN
ftr-412	465	32	-	-	PUNCT
ftr-412	465	33	readable	readable	ADJ
ftr-412	465	34	,	,	PUNCT
ftr-412	465	35	tamper	tamper	ADV
ftr-412	465	36	-	-	PUNCT
ftr-412	465	37	resistant	resistant	ADJ
ftr-412	465	38	passports	passport	NOUN
ftr-412	465	39	containing	contain	VERB
ftr-412	465	40	biometric	biometric	ADJ
ftr-412	465	41	data	datum	NOUN
ftr-412	465	42	.	.	PUNCT
ftr-412	466	1	the	the	DET
ftr-412	466	2	deadline	deadline	NOUN
ftr-412	466	3	for	for	ADP
ftr-412	466	4	biometric	biometric	ADJ
ftr-412	466	5	passports	passport	NOUN
ftr-412	466	6	was	be	AUX
ftr-412	466	7	the	the	DET
ftr-412	466	8	same	same	ADJ
ftr-412	466	9	as	as	ADP
ftr-412	466	10	the	the	DET
ftr-412	466	11	deadline	deadline	NOUN
ftr-412	466	12	for	for	ADP
ftr-412	466	13	the	the	DET
ftr-412	466	14	issuance	issuance	NOUN
ftr-412	466	15	of	of	ADP
ftr-412	466	16	biometric	biometric	ADJ
ftr-412	466	17	visas	visa	NOUN
ftr-412	466	18	,	,	PUNCT
ftr-412	466	19	october	october	PROPN
ftr-412	466	20	26	26	NUM
ftr-412	466	21	,	,	PUNCT
ftr-412	466	22	2004	2004	NUM
ftr-412	466	23	.	.	PUNCT
ftr-412	467	1	(	(	PUNCT
ftr-412	467	2	ebsver	ebsver	PROPN
ftr-412	467	3	§	§	PROPN
ftr-412	467	4	303(b)(1	303(b)(1	NUM
ftr-412	467	5	)	)	PUNCT
ftr-412	467	6	,	,	PUNCT
ftr-412	467	7	116	116	NUM
ftr-412	467	8	stat	stat	NOUN
ftr-412	467	9	.	.	PUNCT
ftr-412	468	1	553	553	NUM
ftr-412	468	2	,	,	PUNCT
ftr-412	468	3	8	8	NUM
ftr-412	468	4	u.s.c	u.s.c	NOUN
ftr-412	468	5	.	.	PUNCT
ftr-412	468	6	1732(b)(1	1732(b)(1	NUM
ftr-412	468	7	)	)	PUNCT
ftr-412	468	8	)	)	PUNCT
ftr-412	468	9	with	with	ADP
ftr-412	468	10	this	this	DET
ftr-412	468	11	set	set	NOUN
ftr-412	468	12	of	of	ADP
ftr-412	468	13	requirements	requirement	NOUN
ftr-412	468	14	,	,	PUNCT
ftr-412	468	15	all	all	DET
ftr-412	468	16	persons	person	NOUN
ftr-412	468	17	entering	enter	VERB
ftr-412	468	18	and	and	CCONJ
ftr-412	468	19	leaving	leave	VERB
ftr-412	468	20	the	the	DET
ftr-412	468	21	u.s	u.s	PROPN
ftr-412	468	22	.	.	PROPN
ftr-412	468	23	were	be	AUX
ftr-412	468	24	now	now	ADV
ftr-412	468	25	subject	subject	ADJ
ftr-412	468	26	to	to	ADP
ftr-412	468	27	the	the	DET
ftr-412	468	28	same	same	ADJ
ftr-412	468	29	biometric	biometric	ADJ
ftr-412	468	30	data	datum	NOUN
ftr-412	468	31	requirements	requirement	NOUN
ftr-412	468	32	.	.	PUNCT
ftr-412	469	1	the	the	DET
ftr-412	469	2	u.s	u.s	PROPN
ftr-412	469	3	.	.	PROPN
ftr-412	469	4	is	be	AUX
ftr-412	469	5	pushing	push	VERB
ftr-412	469	6	for	for	ADP
ftr-412	469	7	comprehensive	comprehensive	ADJ
ftr-412	469	8	biometric	biometric	ADJ
ftr-412	469	9	identification	identification	NOUN
ftr-412	469	10	at	at	ADP
ftr-412	469	11	the	the	DET
ftr-412	469	12	borders	border	NOUN
ftr-412	469	13	as	as	ADP
ftr-412	469	14	fast	fast	ADV
ftr-412	469	15	,	,	PUNCT
ftr-412	469	16	or	or	CCONJ
ftr-412	469	17	faster	fast	ADJ
ftr-412	469	18	than	than	ADP
ftr-412	469	19	technology	technology	NOUN
ftr-412	469	20	and	and	CCONJ
ftr-412	469	21	inter	inter	ADJ
ftr-412	469	22	-	-	ADJ
ftr-412	469	23	governmental	governmental	ADJ
ftr-412	469	24	relations	relation	NOUN
ftr-412	469	25	will	will	AUX
ftr-412	469	26	allow	allow	VERB
ftr-412	469	27	.	.	PUNCT
ftr-412	470	1	for	for	ADP
ftr-412	470	2	example	example	NOUN
ftr-412	470	3	,	,	PUNCT
ftr-412	470	4	the	the	DET
ftr-412	470	5	deadline	deadline	NOUN
ftr-412	470	6	of	of	ADP
ftr-412	470	7	october	october	PROPN
ftr-412	470	8	26	26	NUM
ftr-412	470	9	,	,	PUNCT
ftr-412	470	10	2004	2004	NUM
ftr-412	470	11	set	set	VERB
ftr-412	470	12	by	by	ADP
ftr-412	470	13	ebsver	ebsver	NOUN
ftr-412	470	14	for	for	ADP
ftr-412	470	15	biometrics	biometrics	NOUN
ftr-412	470	16	identifiers	identifier	NOUN
ftr-412	470	17	in	in	ADP
ftr-412	470	18	passports	passport	NOUN
ftr-412	470	19	issued	issue	VERB
ftr-412	470	20	by	by	ADP
ftr-412	470	21	the	the	DET
ftr-412	470	22	countries	country	NOUN
ftr-412	470	23	in	in	ADP
ftr-412	470	24	the	the	DET
ftr-412	470	25	visa	visa	NOUN
ftr-412	470	26	waiver	waiver	NOUN
ftr-412	470	27	program	program	NOUN
ftr-412	470	28	was	be	AUX
ftr-412	470	29	too	too	ADV
ftr-412	470	30	ambitions	ambition	NOUN
ftr-412	470	31	,	,	PUNCT
ftr-412	470	32	and	and	CCONJ
ftr-412	470	33	needed	need	VERB
ftr-412	470	34	to	to	PART
ftr-412	470	35	be	be	AUX
ftr-412	470	36	extended	extend	VERB
ftr-412	470	37	for	for	ADP
ftr-412	470	38	one	one	NUM
ftr-412	470	39	year	year	NOUN
ftr-412	470	40	to	to	ADP
ftr-412	470	41	october	october	PROPN
ftr-412	470	42	26	26	NUM
ftr-412	470	43	,	,	PUNCT
ftr-412	470	44	2005	2005	NUM
ftr-412	470	45	.	.	PUNCT
ftr-412	471	1	(	(	PUNCT
ftr-412	471	2	pub	pub	NOUN
ftr-412	471	3	.	.	PUNCT
ftr-412	472	1	l.	l.	PROPN
ftr-412	472	2	108	108	NUM
ftr-412	472	3	-	-	SYM
ftr-412	472	4	299	299	NUM
ftr-412	472	5	,	,	PUNCT
ftr-412	472	6	118	118	NUM
ftr-412	472	7	stat	stat	NOUN
ftr-412	472	8	.	.	PUNCT
ftr-412	473	1	1100	1100	NUM
ftr-412	473	2	,	,	PUNCT
ftr-412	473	3	8	8	NUM
ftr-412	473	4	u.s.c	u.s.c	NOUN
ftr-412	473	5	.	.	PUNCT
ftr-412	474	1	1732	1732	NUM
ftr-412	474	2	(	(	PUNCT
ftr-412	474	3	august	august	PROPN
ftr-412	474	4	9	9	NUM
ftr-412	474	5	,	,	PUNCT
ftr-412	474	6	2004	2004	NUM
ftr-412	474	7	)	)	PUNCT
ftr-412	474	8	.	.	PUNCT
ftr-412	475	1	but	but	CCONJ
ftr-412	475	2	even	even	ADV
ftr-412	475	3	with	with	ADP
ftr-412	475	4	this	this	DET
ftr-412	475	5	extension	extension	NOUN
ftr-412	475	6	two	two	NUM
ftr-412	475	7	of	of	ADP
ftr-412	475	8	the	the	DET
ftr-412	475	9	twentyseven	twentyseven	ADJ
ftr-412	475	10	countries	country	NOUN
ftr-412	475	11	in	in	ADP
ftr-412	475	12	the	the	DET
ftr-412	475	13	visa	visa	NOUN
ftr-412	475	14	waiver	waiver	NOUN
ftr-412	475	15	program	program	NOUN
ftr-412	475	16	(	(	PUNCT
ftr-412	475	17	france	france	PROPN
ftr-412	475	18	and	and	CCONJ
ftr-412	475	19	italy	italy	PROPN
ftr-412	475	20	)	)	PUNCT
ftr-412	475	21	failed	fail	VERB
ftr-412	475	22	to	to	PART
ftr-412	475	23	meet	meet	VERB
ftr-412	475	24	the	the	DET
ftr-412	475	25	deadline	deadline	NOUN
ftr-412	475	26	,	,	PUNCT
ftr-412	475	27	and	and	CCONJ
ftr-412	475	28	as	as	SCONJ
ftr-412	475	29	a	a	DET
ftr-412	475	30	result	result	NOUN
ftr-412	475	31	citizens	citizen	NOUN
ftr-412	475	32	of	of	ADP
ftr-412	475	33	these	these	DET
ftr-412	475	34	countries	country	NOUN
ftr-412	475	35	will	will	AUX
ftr-412	475	36	be	be	AUX
ftr-412	475	37	required	require	VERB
ftr-412	475	38	to	to	PART
ftr-412	475	39	secure	secure	VERB
ftr-412	475	40	a	a	DET
ftr-412	475	41	visa	visa	NOUN
ftr-412	475	42	to	to	PART
ftr-412	475	43	enter	enter	VERB
ftr-412	475	44	the	the	DET
ftr-412	475	45	u.s	u.s	PROPN
ftr-412	475	46	.	.	PROPN
ftr-412	475	47	if	if	SCONJ
ftr-412	475	48	they	they	PRON
ftr-412	475	49	hold	hold	VERB
ftr-412	475	50	non	non	ADJ
ftr-412	475	51	-	-	ADJ
ftr-412	475	52	electronic	electronic	ADJ
ftr-412	475	53	passports	passport	NOUN
ftr-412	475	54	issued	issue	VERB
ftr-412	475	55	prior	prior	ADV
ftr-412	475	56	to	to	ADP
ftr-412	475	57	october	october	PROPN
ftr-412	475	58	26	26	NUM
ftr-412	475	59	,	,	PUNCT
ftr-412	475	60	2005	2005	NUM
ftr-412	475	61	.	.	PUNCT
ftr-412	476	1	these	these	DET
ftr-412	476	2	passports	passport	NOUN
ftr-412	476	3	are	be	AUX
ftr-412	476	4	required	require	VERB
ftr-412	476	5	to	to	PART
ftr-412	476	6	have	have	AUX
ftr-412	476	7	digitized	digitize	VERB
ftr-412	476	8	biometric	biometric	ADJ
ftr-412	476	9	identifiers	identifier	NOUN
ftr-412	476	10	.	.	PUNCT
ftr-412	477	1	valid	valid	ADJ
ftr-412	477	2	machinereadable	machinereadable	ADJ
ftr-412	477	3	passports	passport	NOUN
ftr-412	477	4	issued	issue	VERB
ftr-412	477	5	prior	prior	ADV
ftr-412	477	6	to	to	ADP
ftr-412	477	7	this	this	DET
ftr-412	477	8	date	date	NOUN
ftr-412	477	9	are	be	AUX
ftr-412	477	10	still	still	ADV
ftr-412	477	11	accepted	accept	VERB
ftr-412	477	12	.	.	PUNCT
ftr-412	478	1	(	(	PUNCT
ftr-412	478	2	egovernment	egovernment	NOUN
ftr-412	478	3	news	news	NOUN
ftr-412	478	4	,	,	PUNCT
ftr-412	478	5	france	france	PROPN
ftr-412	478	6	and	and	CCONJ
ftr-412	478	7	italy	italy	PROPN
ftr-412	478	8	miss	miss	PROPN
ftr-412	478	9	u.s	u.s	PROPN
ftr-412	478	10	.	.	PROPN
ftr-412	478	11	passport	passport	NOUN
ftr-412	478	12	deadline	deadline	NOUN
ftr-412	478	13	(	(	PUNCT
ftr-412	478	14	nov	nov	PROPN
ftr-412	478	15	.	.	PROPN
ftr-412	478	16	1	1	NUM
ftr-412	478	17	,	,	PUNCT
ftr-412	478	18	2005	2005	NUM
ftr-412	478	19	)	)	PUNCT
ftr-412	478	20	at	at	ADP
ftr-412	478	21	http://europa.eu.int/idabc/en/document/5095/355	http://europa.eu.int/idabc/en/document/5095/355	PROPN
ftr-412	478	22	(	(	PUNCT
ftr-412	478	23	last	last	ADV
ftr-412	478	24	visited	visit	VERB
ftr-412	478	25	aug	aug	PROPN
ftr-412	478	26	.	.	PROPN
ftr-412	478	27	2	2	NUM
ftr-412	478	28	,	,	PUNCT
ftr-412	478	29	2006	2006	NUM
ftr-412	478	30	)	)	PUNCT
ftr-412	478	31	.	.	PUNCT
ftr-412	479	1	the	the	DET
ftr-412	479	2	only	only	ADJ
ftr-412	479	3	exceptions	exception	NOUN
ftr-412	479	4	to	to	ADP
ftr-412	479	5	the	the	DET
ftr-412	479	6	requirement	requirement	NOUN
ftr-412	479	7	for	for	ADP
ftr-412	479	8	biometrics	biometric	NOUN
ftr-412	479	9	in	in	ADP
ftr-412	479	10	visas	visa	NOUN
ftr-412	479	11	or	or	CCONJ
ftr-412	479	12	passports	passport	NOUN
ftr-412	479	13	to	to	PART
ftr-412	479	14	enter	enter	VERB
ftr-412	479	15	the	the	DET
ftr-412	479	16	u.s	u.s	PROPN
ftr-412	479	17	.	.	PROPN
ftr-412	479	18	involve	involve	VERB
ftr-412	479	19	citizens	citizen	NOUN
ftr-412	479	20	(	(	PUNCT
ftr-412	479	21	but	but	CCONJ
ftr-412	479	22	not	not	PART
ftr-412	479	23	permanent	permanent	ADJ
ftr-412	479	24	residents	resident	NOUN
ftr-412	479	25	)	)	PUNCT
ftr-412	479	26	of	of	ADP
ftr-412	479	27	canada	canada	PROPN
ftr-412	479	28	,	,	PUNCT
ftr-412	479	29	and	and	CCONJ
ftr-412	479	30	citizens	citizen	NOUN
ftr-412	479	31	of	of	ADP
ftr-412	479	32	the	the	DET
ftr-412	479	33	british	british	ADJ
ftr-412	479	34	overseas	overseas	ADJ
ftr-412	479	35	territory	territory	NOUN
ftr-412	479	36	of	of	ADP
ftr-412	479	37	bermuda	bermuda	PROPN
ftr-412	479	38	(	(	PUNCT
ftr-412	479	39	unless	unless	SCONJ
ftr-412	479	40	criminally	criminally	ADV
ftr-412	479	41	ineligible	ineligible	ADJ
ftr-412	479	42	or	or	CCONJ
ftr-412	479	43	have	have	AUX
ftr-412	479	44	previously	previously	ADV
ftr-412	479	45	violated	violate	VERB
ftr-412	479	46	the	the	DET
ftr-412	479	47	terms	term	NOUN
ftr-412	479	48	of	of	ADP
ftr-412	479	49	their	their	PRON
ftr-412	479	50	immigration	immigration	NOUN
ftr-412	479	51	status	status	NOUN
ftr-412	479	52	)	)	PUNCT
ftr-412	479	53	.	.	PUNCT
ftr-412	480	1	citizens	citizen	NOUN
ftr-412	480	2	and	and	CCONJ
ftr-412	480	3	permanent	permanent	ADJ
ftr-412	480	4	residents	resident	NOUN
ftr-412	480	5	of	of	ADP
ftr-412	480	6	mexico	mexico	PROPN
ftr-412	480	7	must	must	AUX
ftr-412	480	8	secure	secure	VERB
ftr-412	480	9	a	a	DET
ftr-412	480	10	border	border	NOUN
ftr-412	480	11	crossing	crossing	NOUN
ftr-412	480	12	card	card	NOUN
ftr-412	480	13	(	(	PUNCT
ftr-412	480	14	also	also	ADV
ftr-412	480	15	known	know	VERB
ftr-412	480	16	as	as	ADP
ftr-412	480	17	laser	laser	NOUN
ftr-412	480	18	visa	visa	NOUN
ftr-412	480	19	)	)	PUNCT
ftr-412	480	20	,	,	PUNCT
ftr-412	480	21	which	which	PRON
ftr-412	480	22	is	be	AUX
ftr-412	480	23	a	a	DET
ftr-412	480	24	biometric	biometric	ADJ
ftr-412	480	25	,	,	PUNCT
ftr-412	480	26	machine	machine	NOUN
ftr-412	480	27	-	-	PUNCT
ftr-412	480	28	readable	readable	ADJ
ftr-412	480	29	document	document	NOUN
ftr-412	480	30	obtained	obtain	VERB
ftr-412	480	31	like	like	ADP
ftr-412	480	32	a	a	DET
ftr-412	480	33	visa	visa	NOUN
ftr-412	480	34	at	at	ADP
ftr-412	480	35	us	us	PROPN
ftr-412	480	36	embassies	embassy	NOUN
ftr-412	480	37	and	and	CCONJ
ftr-412	480	38	consulates	consulate	NOUN
ftr-412	480	39	.	.	PUNCT
ftr-412	481	1	none	none	NOUN
ftr-412	481	2	of	of	ADP
ftr-412	481	3	these	these	DET
ftr-412	481	4	exceptions	exception	NOUN
ftr-412	481	5	are	be	AUX
ftr-412	481	6	universal	universal	ADJ
ftr-412	481	7	.	.	PUNCT
ftr-412	482	1	exceptions	exception	NOUN
ftr-412	482	2	-	-	PUNCT
ftr-412	482	3	to	to	ADP
ftr-412	482	4	-	-	PUNCT
ftr-412	482	5	these	these	DET
ftr-412	482	6	-	-	PUNCT
ftr-412	482	7	exceptions	exception	NOUN
ftr-412	482	8	apply	apply	VERB
ftr-412	482	9	in	in	ADP
ftr-412	482	10	each	each	DET
ftr-412	482	11	instance	instance	NOUN
ftr-412	482	12	.	.	PUNCT
ftr-412	483	1	32	32	NUM
ftr-412	483	2	.	.	PUNCT
ftr-412	484	1	thessaloniki	thessaloniki	PROPN
ftr-412	484	2	european	european	PROPN
ftr-412	484	3	council	council	PROPN
ftr-412	484	4	,	,	PUNCT
ftr-412	484	5	presidency	presidency	NOUN
ftr-412	484	6	conclusions	conclusion	NOUN
ftr-412	484	7	at	at	ADP
ftr-412	484	8	3	3	NUM
ftr-412	484	9	(	(	PUNCT
ftr-412	484	10	jun	jun	PROPN
ftr-412	484	11	.	.	PROPN
ftr-412	484	12	19	19	NUM
ftr-412	484	13	&	&	CCONJ
ftr-412	484	14	20	20	NUM
ftr-412	484	15	,	,	PUNCT
ftr-412	484	16	2003	2003	NUM
ftr-412	484	17	)	)	PUNCT
ftr-412	484	18	(	(	PUNCT
ftr-412	484	19	“	"	PUNCT
ftr-412	484	20	.	.	PUNCT
ftr-412	484	21	.	.	PUNCT
ftr-412	484	22	.	.	PUNCT
ftr-412	485	1	[	[	X
ftr-412	485	2	a	a	X
ftr-412	485	3	]	]	X
ftr-412	485	4	coherent	coherent	ADJ
ftr-412	485	5	approach	approach	NOUN
ftr-412	485	6	is	be	AUX
ftr-412	485	7	needed	need	VERB
ftr-412	485	8	in	in	ADP
ftr-412	485	9	the	the	DET
ftr-412	485	10	eu	eu	PROPN
ftr-412	485	11	on	on	ADP
ftr-412	485	12	biometric	biometric	ADJ
ftr-412	485	13	identifiers	identifier	NOUN
ftr-412	485	14	or	or	CCONJ
ftr-412	485	15	biometric	biometric	ADJ
ftr-412	485	16	data	datum	NOUN
ftr-412	485	17	,	,	PUNCT
ftr-412	485	18	which	which	PRON
ftr-412	485	19	would	would	AUX
ftr-412	485	20	result	result	VERB
ftr-412	485	21	in	in	ADP
ftr-412	485	22	harmonized	harmonized	ADJ
ftr-412	485	23	solutions	solution	NOUN
ftr-412	485	24	for	for	ADP
ftr-412	485	25	documents	document	NOUN
ftr-412	485	26	for	for	ADP
ftr-412	485	27	third	third	ADJ
ftr-412	485	28	country	country	NOUN
ftr-412	485	29	nationals	national	NOUN
ftr-412	485	30	,	,	PUNCT
ftr-412	485	31	eu	eu	PROPN
ftr-412	485	32	citizens	citizen	NOUN
ftr-412	485	33	passports	passport	NOUN
ftr-412	485	34	and	and	CCONJ
ftr-412	485	35	information	information	NOUN
ftr-412	485	36	systems	system	NOUN
ftr-412	485	37	(	(	PUNCT
ftr-412	485	38	vis	vis	X
ftr-412	485	39	and	and	CCONJ
ftr-412	485	40	sis	sis	PRON
ftr-412	485	41	ii	ii	PROPN
ftr-412	485	42	)	)	PUNCT
ftr-412	485	43	.	.	PUNCT
ftr-412	486	1	the	the	DET
ftr-412	486	2	european	european	PROPN
ftr-412	486	3	council	council	PROPN
ftr-412	486	4	invites	invite	VERB
ftr-412	486	5	the	the	DET
ftr-412	486	6	commission	commission	NOUN
ftr-412	486	7	to	to	PART
ftr-412	486	8	prepare	prepare	VERB
ftr-412	486	9	the	the	DET
ftr-412	486	10	appropriate	appropriate	ADJ
ftr-412	486	11	proposals	proposal	NOUN
ftr-412	486	12	,	,	PUNCT
ftr-412	486	13	starting	start	VERB
ftr-412	486	14	with	with	ADP
ftr-412	486	15	visas	visa	NOUN
ftr-412	486	16	,	,	PUNCT
ftr-412	486	17	while	while	SCONJ
ftr-412	486	18	fully	fully	ADV
ftr-412	486	19	respecting	respect	VERB
ftr-412	486	20	the	the	DET
ftr-412	486	21	envisaged	envisage	VERB
ftr-412	486	22	timetable	timetable	NOUN
ftr-412	486	23	for	for	ADP
ftr-412	486	24	the	the	DET
ftr-412	486	25	introduction	introduction	NOUN
ftr-412	486	26	of	of	ADP
ftr-412	486	27	the	the	DET
ftr-412	486	28	s	s	X
ftr-412	486	29	c	c	NOUN
ftr-412	486	30	h	h	NOUN
ftr-412	486	31	e	e	NOUN
ftr-412	486	32	n	n	CCONJ
ftr-412	486	33	g	g	PROPN
ftr-412	486	34	e	e	NOUN
ftr-412	486	35	n	n	NOUN
ftr-412	486	36	i	i	PRON
ftr-412	486	37	n	n	NOUN
ftr-412	487	1	f	f	NOUN
ftr-412	487	2	o	o	NOUN
ftr-412	488	1	r	r	NOUN
ftr-412	488	2	m	m	VERB
ftr-412	488	3	a	a	DET
ftr-412	488	4	t	t	NOUN
ftr-412	489	1	i	i	PRON
ftr-412	489	2	o	o	VERB
ftr-412	490	1	n	n	X
ftr-412	490	2	s	s	VERB
ftr-412	490	3	y	y	PROPN
ftr-412	490	4	s	s	PROPN
ftr-412	490	5	t	t	NOUN
ftr-412	490	6	e	e	NOUN
ftr-412	490	7	m	m	VERB
ftr-412	490	8	i	i	INTJ
ftr-412	490	9	i	i	PRON
ftr-412	490	10	.	.	PUNCT
ftr-412	490	11	”	"	PUNCT
ftr-412	490	12	)	)	PUNCT
ftr-412	491	1	a	a	DET
ftr-412	491	2	t	t	NOUN
ftr-412	491	3	http://europa.eu.int/constitution/futurum/documents/other/oth200603_en.pdf	http://europa.eu.int/constitution/futurum/documents/other/oth200603_en.pdf	PUNCT
ftr-412	491	4	(	(	PUNCT
ftr-412	491	5	last	last	ADJ
ftr-412	491	6	visited	visit	VERB
ftr-412	491	7	aug	aug	PROPN
ftr-412	491	8	.	.	PROPN
ftr-412	491	9	2	2	NUM
ftr-412	491	10	,	,	PUNCT
ftr-412	491	11	2006	2006	NUM
ftr-412	491	12	)	)	PUNCT
ftr-412	491	13	.	.	PUNCT
ftr-412	492	1	existing	exist	VERB
ftr-412	492	2	efforts	effort	NOUN
ftr-412	492	3	toward	toward	ADP
ftr-412	492	4	the	the	DET
ftr-412	492	5	development	development	NOUN
ftr-412	492	6	of	of	ADP
ftr-412	492	7	an	an	DET
ftr-412	492	8	integrated	integrate	VERB
ftr-412	492	9	system	system	NOUN
ftr-412	492	10	of	of	ADP
ftr-412	492	11	mutually	mutually	ADV
ftr-412	492	12	recognized	recognize	VERB
ftr-412	492	13	passports	passport	NOUN
ftr-412	492	14	and	and	CCONJ
ftr-412	492	15	national	national	ADJ
ftr-412	492	16	identity	identity	NOUN
ftr-412	492	17	cards	card	NOUN
ftr-412	492	18	,	,	PUNCT
ftr-412	492	19	both	both	PRON
ftr-412	492	20	with	with	ADP
ftr-412	492	21	embedded	embed	VERB
ftr-412	492	22	biometric	biometric	ADJ
ftr-412	492	23	identifiers	identifier	NOUN
ftr-412	492	24	.	.	PUNCT
ftr-412	493	1	the	the	DET
ftr-412	493	2	push	push	NOUN
ftr-412	493	3	and	and	CCONJ
ftr-412	493	4	pull	pull	VERB
ftr-412	493	5	of	of	ADP
ftr-412	493	6	security	security	NOUN
ftr-412	493	7	and	and	CCONJ
ftr-412	493	8	privacy	privacy	NOUN
ftr-412	493	9	concerns	concern	NOUN
ftr-412	493	10	are	be	AUX
ftr-412	493	11	more	more	ADV
ftr-412	493	12	than32	than32	ADJ
ftr-412	493	13	evident	evident	ADJ
ftr-412	493	14	in	in	ADP
ftr-412	493	15	the	the	DET
ftr-412	493	16	eu	eu	PROPN
ftr-412	493	17	debates	debate	NOUN
ftr-412	493	18	.	.	PUNCT
ftr-412	494	1	the	the	DET
ftr-412	494	2	madrid	madrid	PROPN
ftr-412	494	3	bombings	bombing	NOUN
ftr-412	494	4	further	far	ADV
ftr-412	494	5	underscored	underscore	VERB
ftr-412	494	6	the	the	DET
ftr-412	494	7	need	need	NOUN
ftr-412	494	8	2006	2006	NUM
ftr-412	494	9	]	]	PUNCT
ftr-412	494	10	biometrics	biometric	NOUN
ftr-412	494	11	:	:	PUNCT
ftr-412	494	12	solving	solve	VERB
ftr-412	494	13	the	the	DET
ftr-412	494	14	regressivity	regressivity	NOUN
ftr-412	494	15	of	of	ADP
ftr-412	494	16	vats	vat	NOUN
ftr-412	494	17	and	and	CCONJ
ftr-412	494	18	rsts	rst	NOUN
ftr-412	494	19	671	671	NUM
ftr-412	494	20	33	33	NUM
ftr-412	494	21	.	.	PUNCT
ftr-412	495	1	see	see	VERB
ftr-412	495	2	rebekah	rebekah	PROPN
ftr-412	495	3	alys	alys	PROPN
ftr-412	495	4	lowri	lowri	PROPN
ftr-412	495	5	thomas	thomas	PROPN
ftr-412	495	6	,	,	PUNCT
ftr-412	495	7	biometrics	biometric	NOUN
ftr-412	495	8	,	,	PUNCT
ftr-412	495	9	international	international	ADJ
ftr-412	495	10	migration	migration	NOUN
ftr-412	495	11	and	and	CCONJ
ftr-412	495	12	human	human	ADJ
ftr-412	495	13	rights	right	NOUN
ftr-412	495	14	4	4	NUM
ftr-412	495	15	(	(	PUNCT
ftr-412	495	16	global	global	ADJ
ftr-412	495	17	commission	commission	NOUN
ftr-412	495	18	on	on	ADP
ftr-412	495	19	international	international	ADJ
ftr-412	495	20	migration	migration	NOUN
ftr-412	495	21	,	,	PUNCT
ftr-412	495	22	global	global	ADJ
ftr-412	495	23	migration	migration	NOUN
ftr-412	495	24	perspectives	perspective	NOUN
ftr-412	495	25	,	,	PUNCT
ftr-412	495	26	no	no	INTJ
ftr-412	495	27	.	.	NOUN
ftr-412	495	28	17	17	NUM
ftr-412	495	29	,	,	PUNCT
ftr-412	495	30	jan	jan	PROPN
ftr-412	495	31	.	.	PROPN
ftr-412	495	32	2005	2005	NUM
ftr-412	495	33	)	)	PUNCT
ftr-412	495	34	.	.	PUNCT
ftr-412	496	1	34	34	NUM
ftr-412	496	2	.	.	PUNCT
ftr-412	497	1	the	the	DET
ftr-412	497	2	following	follow	VERB
ftr-412	497	3	sequence	sequence	NOUN
ftr-412	497	4	of	of	ADP
ftr-412	497	5	events	event	NOUN
ftr-412	497	6	is	be	AUX
ftr-412	497	7	instructive	instructive	ADJ
ftr-412	497	8	.	.	PUNCT
ftr-412	498	1	(	(	PUNCT
ftr-412	498	2	1	1	X
ftr-412	498	3	)	)	PUNCT
ftr-412	498	4	on	on	ADP
ftr-412	498	5	february	february	PROPN
ftr-412	498	6	18	18	NUM
ftr-412	498	7	,	,	PUNCT
ftr-412	498	8	2004	2004	NUM
ftr-412	498	9	the	the	DET
ftr-412	498	10	european	european	PROPN
ftr-412	498	11	commission	commission	PROPN
ftr-412	498	12	submitted	submit	VERB
ftr-412	498	13	a	a	DET
ftr-412	498	14	draft	draft	NOUN
ftr-412	498	15	resolution	resolution	NOUN
ftr-412	498	16	on	on	ADP
ftr-412	498	17	standard	standard	ADJ
ftr-412	498	18	security	security	NOUN
ftr-412	498	19	features	feature	NOUN
ftr-412	498	20	and	and	CCONJ
ftr-412	498	21	biometrics	biometric	NOUN
ftr-412	498	22	in	in	ADP
ftr-412	498	23	eu	eu	PROPN
ftr-412	498	24	citizens	citizen	NOUN
ftr-412	498	25	’	'	PUNCT
ftr-412	498	26	passports	passport	NOUN
ftr-412	498	27	.	.	PUNCT
ftr-412	499	1	in	in	ADP
ftr-412	499	2	this	this	DET
ftr-412	499	3	draft	draft	NOUN
ftr-412	499	4	the	the	DET
ftr-412	499	5	commission	commission	NOUN
ftr-412	499	6	proposed	propose	VERB
ftr-412	499	7	that	that	SCONJ
ftr-412	499	8	passports	passport	NOUN
ftr-412	499	9	and	and	CCONJ
ftr-412	499	10	other	other	ADJ
ftr-412	499	11	travel	travel	NOUN
ftr-412	499	12	documents	document	NOUN
ftr-412	499	13	should	should	AUX
ftr-412	499	14	include	include	VERB
ftr-412	499	15	a	a	DET
ftr-412	499	16	storage	storage	NOUN
ftr-412	499	17	medium	medium	NOUN
ftr-412	499	18	with	with	ADP
ftr-412	499	19	a	a	DET
ftr-412	499	20	digital	digital	ADJ
ftr-412	499	21	facial	facial	ADJ
ftr-412	499	22	image	image	NOUN
ftr-412	499	23	.	.	PUNCT
ftr-412	500	1	although	although	SCONJ
ftr-412	500	2	the	the	DET
ftr-412	500	3	facial	facial	ADJ
ftr-412	500	4	image	image	NOUN
ftr-412	500	5	was	be	AUX
ftr-412	500	6	mandatory	mandatory	ADJ
ftr-412	500	7	,	,	PUNCT
ftr-412	500	8	member	member	NOUN
ftr-412	500	9	states	state	NOUN
ftr-412	500	10	were	be	AUX
ftr-412	500	11	allowed	allow	VERB
ftr-412	500	12	to	to	PART
ftr-412	500	13	add	add	VERB
ftr-412	500	14	digital	digital	ADJ
ftr-412	500	15	fingerprints	fingerprint	NOUN
ftr-412	500	16	into	into	ADP
ftr-412	500	17	the	the	DET
ftr-412	500	18	passports	passport	NOUN
ftr-412	500	19	by	by	ADP
ftr-412	500	20	national	national	ADJ
ftr-412	500	21	law	law	NOUN
ftr-412	500	22	.	.	PUNCT
ftr-412	501	1	the	the	DET
ftr-412	501	2	draft	draft	NOUN
ftr-412	501	3	regulation	regulation	NOUN
ftr-412	501	4	suggests	suggest	VERB
ftr-412	501	5	the	the	DET
ftr-412	501	6	fingerprints	fingerprint	NOUN
ftr-412	501	7	be	be	AUX
ftr-412	501	8	stored	store	VERB
ftr-412	501	9	in	in	ADP
ftr-412	501	10	a	a	DET
ftr-412	501	11	national	national	ADJ
ftr-412	501	12	database	database	NOUN
ftr-412	501	13	.	.	PUNCT
ftr-412	502	1	(	(	PUNCT
ftr-412	502	2	com(2004	com(2004	NOUN
ftr-412	502	3	)	)	PUNCT
ftr-412	502	4	116	116	NUM
ftr-412	502	5	final	final	ADJ
ftr-412	502	6	,	,	PUNCT
ftr-412	502	7	o.j	o.j	PROPN
ftr-412	502	8	.	.	PROPN
ftr-412	503	1	(	(	PUNCT
ftr-412	503	2	c	c	NOUN
ftr-412	503	3	98	98	NUM
ftr-412	503	4	)	)	PUNCT
ftr-412	503	5	39	39	NUM
ftr-412	503	6	)	)	PUNCT
ftr-412	503	7	.	.	PUNCT
ftr-412	504	1	(	(	PUNCT
ftr-412	504	2	2	2	X
ftr-412	504	3	)	)	PUNCT
ftr-412	504	4	on	on	ADP
ftr-412	504	5	october	october	PROPN
ftr-412	504	6	25	25	NUM
ftr-412	504	7	-	-	SYM
ftr-412	504	8	26	26	NUM
ftr-412	504	9	,	,	PUNCT
ftr-412	504	10	2004	2004	NUM
ftr-412	504	11	the	the	DET
ftr-412	504	12	text	text	NOUN
ftr-412	504	13	of	of	ADP
ftr-412	504	14	the	the	DET
ftr-412	504	15	proposal	proposal	NOUN
ftr-412	504	16	was	be	AUX
ftr-412	504	17	changed	change	VERB
ftr-412	504	18	as	as	ADP
ftr-412	504	19	a	a	DET
ftr-412	504	20	result	result	NOUN
ftr-412	504	21	of	of	ADP
ftr-412	504	22	input	input	NOUN
ftr-412	504	23	from	from	ADP
ftr-412	504	24	the	the	DET
ftr-412	504	25	justice	justice	NOUN
ftr-412	504	26	and	and	CCONJ
ftr-412	504	27	home	home	PROPN
ftr-412	504	28	affairs	affairs	PROPN
ftr-412	504	29	council	council	PROPN
ftr-412	504	30	so	so	SCONJ
ftr-412	504	31	that	that	SCONJ
ftr-412	504	32	both	both	CCONJ
ftr-412	504	33	facial	facial	ADJ
ftr-412	504	34	and	and	CCONJ
ftr-412	504	35	fingerprint	fingerprint	NOUN
ftr-412	504	36	biometrics	biometric	NOUN
ftr-412	504	37	were	be	AUX
ftr-412	504	38	incorporated	incorporate	VERB
ftr-412	504	39	as	as	ADP
ftr-412	504	40	mandatory	mandatory	ADJ
ftr-412	504	41	features	feature	NOUN
ftr-412	504	42	.	.	PUNCT
ftr-412	505	1	(	(	PUNCT
ftr-412	505	2	com	com	NOUN
ftr-412	505	3	15139/2004	15139/2004	NUM
ftr-412	505	4	)	)	PUNCT
ftr-412	505	5	.	.	PUNCT
ftr-412	506	1	(	(	PUNCT
ftr-412	506	2	3	3	X
ftr-412	506	3	)	)	PUNCT
ftr-412	506	4	the	the	DET
ftr-412	506	5	european	european	PROPN
ftr-412	506	6	parliament	parliament	PROPN
ftr-412	506	7	’s	’s	PART
ftr-412	506	8	non	non	ADJ
ftr-412	506	9	-	-	ADJ
ftr-412	506	10	binding	binding	ADJ
ftr-412	506	11	resolution	resolution	NOUN
ftr-412	506	12	of	of	ADP
ftr-412	506	13	the	the	DET
ftr-412	506	14	commission	commission	NOUN
ftr-412	506	15	’s	’s	PART
ftr-412	506	16	proposal	proposal	NOUN
ftr-412	506	17	for	for	ADP
ftr-412	506	18	a	a	DET
ftr-412	506	19	council	council	NOUN
ftr-412	506	20	regulation	regulation	NOUN
ftr-412	506	21	was	be	AUX
ftr-412	506	22	adopted	adopt	VERB
ftr-412	506	23	on	on	ADP
ftr-412	506	24	december	december	PROPN
ftr-412	506	25	2	2	NUM
ftr-412	506	26	,	,	PUNCT
ftr-412	506	27	2004	2004	NUM
ftr-412	506	28	with	with	ADP
ftr-412	506	29	471	471	NUM
ftr-412	506	30	votes	vote	NOUN
ftr-412	506	31	in	in	ADP
ftr-412	506	32	favor	favor	NOUN
ftr-412	506	33	,	,	PUNCT
ftr-412	506	34	118	118	NUM
ftr-412	506	35	votes	vote	NOUN
ftr-412	506	36	against	against	ADP
ftr-412	506	37	and	and	CCONJ
ftr-412	506	38	6	6	NUM
ftr-412	506	39	abstentions	abstention	NOUN
ftr-412	506	40	.	.	PUNCT
ftr-412	507	1	however	however	ADV
ftr-412	507	2	,	,	PUNCT
ftr-412	507	3	the	the	DET
ftr-412	507	4	parliament	parliament	NOUN
ftr-412	507	5	rejected	reject	VERB
ftr-412	507	6	both	both	CCONJ
ftr-412	507	7	the	the	DET
ftr-412	507	8	mandatory	mandatory	ADJ
ftr-412	507	9	inclusion	inclusion	NOUN
ftr-412	507	10	of	of	ADP
ftr-412	507	11	biometric	biometric	ADJ
ftr-412	507	12	fingerprints	fingerprint	NOUN
ftr-412	507	13	,	,	PUNCT
ftr-412	507	14	and	and	CCONJ
ftr-412	507	15	the	the	DET
ftr-412	507	16	creation	creation	NOUN
ftr-412	507	17	of	of	ADP
ftr-412	507	18	a	a	DET
ftr-412	507	19	central	central	ADJ
ftr-412	507	20	database	database	NOUN
ftr-412	507	21	of	of	ADP
ftr-412	507	22	eu	eu	PROPN
ftr-412	507	23	passports	passport	NOUN
ftr-412	507	24	and	and	CCONJ
ftr-412	507	25	travel	travel	NOUN
ftr-412	507	26	documents	document	NOUN
ftr-412	507	27	.	.	PUNCT
ftr-412	508	1	(	(	PUNCT
ftr-412	508	2	4	4	X
ftr-412	508	3	)	)	PUNCT
ftr-412	508	4	on	on	ADP
ftr-412	508	5	december	december	PROPN
ftr-412	508	6	13	13	NUM
ftr-412	508	7	,	,	PUNCT
ftr-412	508	8	2004	2004	NUM
ftr-412	508	9	the	the	DET
ftr-412	508	10	council	council	NOUN
ftr-412	508	11	adopted	adopt	VERB
ftr-412	508	12	regulation	regulation	NOUN
ftr-412	508	13	(	(	PUNCT
ftr-412	508	14	ec	ec	PROPN
ftr-412	508	15	)	)	PUNCT
ftr-412	508	16	no	no	INTJ
ftr-412	508	17	.	.	PUNCT
ftr-412	508	18	2252/2004	2252/2004	NUM
ftr-412	508	19	which	which	PRON
ftr-412	508	20	did	do	AUX
ftr-412	508	21	not	not	PART
ftr-412	508	22	take	take	VERB
ftr-412	508	23	into	into	ADP
ftr-412	508	24	account	account	NOUN
ftr-412	508	25	the	the	DET
ftr-412	508	26	suggestions	suggestion	NOUN
ftr-412	508	27	of	of	ADP
ftr-412	508	28	the	the	DET
ftr-412	508	29	parliament	parliament	NOUN
ftr-412	508	30	.	.	PUNCT
ftr-412	509	1	the	the	DET
ftr-412	509	2	regulation	regulation	NOUN
ftr-412	509	3	came	come	VERB
ftr-412	509	4	into	into	ADP
ftr-412	509	5	force	force	NOUN
ftr-412	509	6	on	on	ADP
ftr-412	509	7	january	january	PROPN
ftr-412	509	8	18	18	NUM
ftr-412	509	9	,	,	PUNCT
ftr-412	509	10	2005	2005	NUM
ftr-412	509	11	and	and	CCONJ
ftr-412	509	12	envisages	envisage	VERB
ftr-412	509	13	the	the	DET
ftr-412	509	14	inclusion	inclusion	NOUN
ftr-412	509	15	of	of	ADP
ftr-412	509	16	digital	digital	ADJ
ftr-412	509	17	facial	facial	ADJ
ftr-412	509	18	images	image	NOUN
ftr-412	509	19	within	within	ADP
ftr-412	509	20	18	18	NUM
ftr-412	509	21	months	month	NOUN
ftr-412	509	22	and	and	CCONJ
ftr-412	509	23	digitized	digitize	VERB
ftr-412	509	24	fingerprints	fingerprint	NOUN
ftr-412	509	25	within	within	ADP
ftr-412	509	26	36	36	NUM
ftr-412	509	27	months	month	NOUN
ftr-412	509	28	after	after	ADP
ftr-412	509	29	the	the	DET
ftr-412	509	30	adoption	adoption	NOUN
ftr-412	509	31	of	of	ADP
ftr-412	509	32	technical	technical	ADJ
ftr-412	509	33	specifications	specification	NOUN
ftr-412	509	34	and	and	CCONJ
ftr-412	509	35	standards	standard	NOUN
ftr-412	509	36	.	.	PUNCT
ftr-412	510	1	(	(	PUNCT
ftr-412	510	2	5	5	X
ftr-412	510	3	)	)	PUNCT
ftr-412	510	4	technical	technical	ADJ
ftr-412	510	5	specifications	specification	NOUN
ftr-412	510	6	and	and	CCONJ
ftr-412	510	7	standards	standard	NOUN
ftr-412	510	8	were	be	AUX
ftr-412	510	9	adopted	adopt	VERB
ftr-412	510	10	on	on	ADP
ftr-412	510	11	february	february	PROPN
ftr-412	510	12	28	28	NUM
ftr-412	510	13	,	,	PUNCT
ftr-412	510	14	2005	2005	NUM
ftr-412	510	15	.	.	PUNCT
ftr-412	511	1	(	(	PUNCT
ftr-412	511	2	com(2005	com(2005	NOUN
ftr-412	511	3	)	)	PUNCT
ftr-412	511	4	409	409	NUM
ftr-412	511	5	final	final	ADJ
ftr-412	511	6	)	)	PUNCT
ftr-412	511	7	.	.	PUNCT
ftr-412	512	1	35	35	NUM
ftr-412	512	2	.	.	PUNCT
ftr-412	512	3	idabc	idabc	PROPN
ftr-412	513	1	[	[	X
ftr-412	513	2	interoperable	interoperable	ADJ
ftr-412	513	3	delivery	delivery	NOUN
ftr-412	513	4	of	of	ADP
ftr-412	513	5	european	european	PROPN
ftr-412	513	6	e	e	NOUN
ftr-412	513	7	-	-	NOUN
ftr-412	513	8	government	government	ADJ
ftr-412	513	9	services	service	NOUN
ftr-412	513	10	to	to	ADP
ftr-412	513	11	public	public	ADJ
ftr-412	513	12	administrations	administration	NOUN
ftr-412	513	13	,	,	PUNCT
ftr-412	513	14	businesses	business	NOUN
ftr-412	513	15	and	and	CCONJ
ftr-412	513	16	citizens	citizen	NOUN
ftr-412	513	17	]	]	X
ftr-412	513	18	e	e	X
ftr-412	513	19	-	-	NOUN
ftr-412	513	20	government	government	ADJ
ftr-412	513	21	news	news	NOUN
ftr-412	513	22	(	(	PUNCT
ftr-412	513	23	oct	oct	PROPN
ftr-412	513	24	.	.	PROPN
ftr-412	513	25	13	13	NUM
ftr-412	513	26	,	,	PUNCT
ftr-412	513	27	2005	2005	NUM
ftr-412	513	28	)	)	PUNCT
ftr-412	513	29	reporting	report	VERB
ftr-412	513	30	on	on	ADP
ftr-412	513	31	a	a	DET
ftr-412	513	32	study	study	NOUN
ftr-412	513	33	published	publish	VERB
ftr-412	513	34	in	in	ADP
ftr-412	513	35	card	card	NOUN
ftr-412	513	36	technologies	technology	NOUN
ftr-412	513	37	(	(	PUNCT
ftr-412	513	38	indicating	indicate	VERB
ftr-412	513	39	that	that	PRON
ftr-412	513	40	of	of	ADP
ftr-412	513	41	the	the	DET
ftr-412	513	42	13.1	13.1	NUM
ftr-412	513	43	million	million	NUM
ftr-412	513	44	smart	smart	ADJ
ftr-412	513	45	cards	card	NOUN
ftr-412	513	46	10	10	NUM
ftr-412	513	47	million	million	NUM
ftr-412	513	48	are	be	AUX
ftr-412	513	49	national	national	ADJ
ftr-412	513	50	service	service	NOUN
ftr-412	513	51	cards	card	NOUN
ftr-412	513	52	for	for	ADP
ftr-412	513	53	the	the	DET
ftr-412	513	54	online	online	ADJ
ftr-412	513	55	authentication	authentication	NOUN
ftr-412	513	56	of	of	ADP
ftr-412	513	57	citizens	citizen	NOUN
ftr-412	513	58	and	and	CCONJ
ftr-412	513	59	another	another	DET
ftr-412	513	60	2	2	NUM
ftr-412	513	61	million	million	NUM
ftr-412	513	62	are	be	AUX
ftr-412	513	63	electronic	electronic	ADJ
ftr-412	513	64	identity	identity	NOUN
ftr-412	513	65	cards	card	NOUN
ftr-412	513	66	that	that	PRON
ftr-412	513	67	include	include	VERB
ftr-412	513	68	a	a	DET
ftr-412	513	69	digital	digital	ADJ
ftr-412	513	70	photo	photo	NOUN
ftr-412	513	71	and	and	CCONJ
ftr-412	513	72	fingerprint	fingerprint	NOUN
ftr-412	513	73	of	of	ADP
ftr-412	513	74	the	the	DET
ftr-412	513	75	holder	holder	NOUN
ftr-412	513	76	,	,	PUNCT
ftr-412	513	77	and	and	CCONJ
ftr-412	513	78	that	that	SCONJ
ftr-412	513	79	beginning	begin	VERB
ftr-412	513	80	in	in	ADP
ftr-412	513	81	january	january	PROPN
ftr-412	513	82	2006	2006	NUM
ftr-412	513	83	these	these	DET
ftr-412	513	84	e	e	NOUN
ftr-412	513	85	-	-	ADJ
ftr-412	513	86	id	id	ADJ
ftr-412	513	87	cards	card	NOUN
ftr-412	513	88	will	will	AUX
ftr-412	513	89	replace	replace	VERB
ftr-412	513	90	all	all	DET
ftr-412	513	91	paper	paper	NOUN
ftr-412	513	92	ids	id	NOUN
ftr-412	513	93	with	with	ADP
ftr-412	513	94	the	the	DET
ftr-412	513	95	expectation	expectation	NOUN
ftr-412	513	96	that	that	PRON
ftr-412	513	97	each	each	DET
ftr-412	513	98	citizen	citizen	NOUN
ftr-412	513	99	will	will	AUX
ftr-412	513	100	have	have	AUX
ftr-412	513	101	one	one	NUM
ftr-412	513	102	within	within	ADP
ftr-412	513	103	five	five	NUM
ftr-412	513	104	years	year	NOUN
ftr-412	513	105	)	)	PUNCT
ftr-412	513	106	at	at	ADP
ftr-412	513	107	http://europa.eu.int/idabc/en/document/4985/355	http://europa.eu.int/idabc/en/document/4985/355	PUNCT
ftr-412	513	108	(	(	PUNCT
ftr-412	513	109	last	last	ADJ
ftr-412	513	110	visited	visit	VERB
ftr-412	513	111	aug	aug	PROPN
ftr-412	513	112	.	.	PROPN
ftr-412	513	113	2	2	NUM
ftr-412	513	114	,	,	PUNCT
ftr-412	513	115	2006	2006	NUM
ftr-412	513	116	)	)	PUNCT
ftr-412	513	117	.	.	PUNCT
ftr-412	514	1	36	36	NUM
ftr-412	514	2	.	.	PUNCT
ftr-412	515	1	i	i	PRON
ftr-412	515	2	d	d	PROPN
ftr-412	515	3	,	,	PUNCT
ftr-412	515	4	at	at	ADP
ftr-412	515	5	text	text	NOUN
ftr-412	515	6	&	&	CCONJ
ftr-412	515	7	summary	summary	NOUN
ftr-412	515	8	table	table	NOUN
ftr-412	515	9	.	.	PUNCT
ftr-412	516	1	for	for	ADP
ftr-412	516	2	immediately	immediately	ADV
ftr-412	516	3	accurate	accurate	ADJ
ftr-412	516	4	national	national	ADJ
ftr-412	516	5	identity	identity	NOUN
ftr-412	516	6	cards	card	NOUN
ftr-412	516	7	.	.	PUNCT
ftr-412	517	1	at	at	ADP
ftr-412	517	2	the	the	DET
ftr-412	517	3	same	same	ADJ
ftr-412	517	4	time,33	time,33	PROPN
ftr-412	517	5	longstanding	longstanding	ADJ
ftr-412	517	6	concerns	concern	NOUN
ftr-412	517	7	over	over	ADP
ftr-412	517	8	the	the	DET
ftr-412	517	9	creation	creation	NOUN
ftr-412	517	10	of	of	ADP
ftr-412	517	11	new	new	ADJ
ftr-412	517	12	centralized	centralized	ADJ
ftr-412	517	13	databases	database	NOUN
ftr-412	517	14	and	and	CCONJ
ftr-412	517	15	the	the	DET
ftr-412	517	16	digital	digital	ADJ
ftr-412	517	17	integration	integration	NOUN
ftr-412	517	18	of	of	ADP
ftr-412	517	19	pre	pre	ADJ
ftr-412	517	20	-	-	ADJ
ftr-412	517	21	existing	existing	ADJ
ftr-412	517	22	databanks	databank	NOUN
ftr-412	517	23	were	be	AUX
ftr-412	517	24	heightened	heighten	VERB
ftr-412	517	25	as	as	ADP
ftr-412	517	26	the	the	DET
ftr-412	517	27	scope	scope	NOUN
ftr-412	517	28	of	of	ADP
ftr-412	517	29	the	the	DET
ftr-412	517	30	privacy	privacy	NOUN
ftr-412	517	31	threat	threat	NOUN
ftr-412	517	32	posed	pose	VERB
ftr-412	517	33	by	by	ADP
ftr-412	517	34	digital	digital	PROPN
ftr-412	517	35	i	i	PROPN
ftr-412	517	36	d	d	PROPN
ftr-412	517	37	’s	’	VERB
ftr-412	517	38	was	be	AUX
ftr-412	517	39	now	now	ADV
ftr-412	517	40	global	global	ADJ
ftr-412	517	41	in	in	ADP
ftr-412	517	42	scope	scope	NOUN
ftr-412	517	43	,	,	PUNCT
ftr-412	517	44	rather	rather	ADV
ftr-412	517	45	than	than	ADP
ftr-412	517	46	purely	purely	ADV
ftr-412	517	47	local.34	local.34	NOUN
ftr-412	517	48	italy	italy	PROPN
ftr-412	517	49	currently	currently	ADV
ftr-412	517	50	leads	lead	VERB
ftr-412	517	51	all	all	DET
ftr-412	517	52	european	european	ADJ
ftr-412	517	53	governments	government	NOUN
ftr-412	517	54	in	in	ADP
ftr-412	517	55	the	the	DET
ftr-412	517	56	use	use	NOUN
ftr-412	517	57	of	of	ADP
ftr-412	517	58	smart	smart	ADJ
ftr-412	517	59	card	card	NOUN
ftr-412	517	60	technology	technology	NOUN
ftr-412	517	61	for	for	ADP
ftr-412	517	62	identification	identification	NOUN
ftr-412	517	63	.	.	PUNCT
ftr-412	518	1	over	over	ADP
ftr-412	518	2	13.1	13.1	NUM
ftr-412	518	3	million	million	NUM
ftr-412	518	4	cards	card	NOUN
ftr-412	518	5	have	have	AUX
ftr-412	518	6	been	be	AUX
ftr-412	518	7	issued	issue	VERB
ftr-412	518	8	as	as	ADP
ftr-412	518	9	of	of	ADP
ftr-412	518	10	october	october	PROPN
ftr-412	518	11	2005	2005	NUM
ftr-412	518	12	.	.	PUNCT
ftr-412	519	1	the	the	DET
ftr-412	519	2	rest	rest	NOUN
ftr-412	519	3	of	of	ADP
ftr-412	519	4	europe	europe	PROPN
ftr-412	519	5	has	have	AUX
ftr-412	519	6	issued	issue	VERB
ftr-412	519	7	about	about	ADP
ftr-412	519	8	1.8	1.8	NUM
ftr-412	519	9	million	million	NUM
ftr-412	519	10	smart	smart	ADJ
ftr-412	519	11	cards35	cards35	NOUN
ftr-412	519	12	with	with	ADP
ftr-412	519	13	estonia	estonia	PROPN
ftr-412	519	14	(	(	PUNCT
ftr-412	519	15	800,000	800,000	NUM
ftr-412	519	16	)	)	PUNCT
ftr-412	519	17	and	and	CCONJ
ftr-412	519	18	belgium	belgium	NOUN
ftr-412	519	19	(	(	PUNCT
ftr-412	519	20	585,000	585,000	NUM
ftr-412	519	21	)	)	PUNCT
ftr-412	519	22	falling	fall	VERB
ftr-412	519	23	a	a	DET
ftr-412	519	24	distant	distant	ADJ
ftr-412	519	25	second	second	NOUN
ftr-412	519	26	and	and	CCONJ
ftr-412	519	27	third.36	third.36	NOUN
ftr-412	519	28	672	672	NUM
ftr-412	519	29	florida	florida	PROPN
ftr-412	519	30	tax	tax	NOUN
ftr-412	519	31	review	review	NOUN
ftr-412	519	32	vol	vol	NOUN
ftr-412	519	33	.	.	PUNCT
ftr-412	520	1	7:10	7:10	NUM
ftr-412	520	2	37	37	NUM
ftr-412	520	3	.	.	PUNCT
ftr-412	521	1	idabc	idabc	PROPN
ftr-412	521	2	stands	stand	VERB
ftr-412	521	3	for	for	ADP
ftr-412	521	4	interoperable	interoperable	ADJ
ftr-412	521	5	delivery	delivery	NOUN
ftr-412	521	6	of	of	ADP
ftr-412	521	7	european	european	PROPN
ftr-412	521	8	e	e	NOUN
ftr-412	521	9	-	-	NOUN
ftr-412	521	10	government	government	ADJ
ftr-412	521	11	services	service	NOUN
ftr-412	521	12	to	to	ADP
ftr-412	521	13	public	public	ADJ
ftr-412	521	14	administrations	administration	NOUN
ftr-412	521	15	,	,	PUNCT
ftr-412	521	16	businesses	business	NOUN
ftr-412	521	17	and	and	CCONJ
ftr-412	521	18	citizens	citizen	NOUN
ftr-412	521	19	.	.	PUNCT
ftr-412	522	1	38	38	NUM
ftr-412	522	2	.	.	PUNCT
ftr-412	523	1	in	in	ADP
ftr-412	523	2	belgium	belgium	PROPN
ftr-412	523	3	and	and	CCONJ
ftr-412	523	4	estonia	estonia	PROPN
ftr-412	523	5	smart	smart	PROPN
ftr-412	523	6	i	i	PROPN
ftr-412	523	7	d	d	PROPN
ftr-412	523	8	cards	card	NOUN
ftr-412	523	9	are	be	AUX
ftr-412	523	10	mandatory	mandatory	ADJ
ftr-412	523	11	for	for	ADP
ftr-412	523	12	all	all	DET
ftr-412	523	13	citizens	citizen	NOUN
ftr-412	523	14	.	.	PUNCT
ftr-412	524	1	in	in	ADP
ftr-412	524	2	italy	italy	PROPN
ftr-412	524	3	after	after	ADP
ftr-412	524	4	2006	2006	NUM
ftr-412	524	5	traditional	traditional	ADJ
ftr-412	524	6	paper	paper	NOUN
ftr-412	525	1	i	i	PROPN
ftr-412	525	2	d	d	PROPN
ftr-412	525	3	’s	’s	PART
ftr-412	525	4	are	be	AUX
ftr-412	525	5	no	no	ADV
ftr-412	525	6	longer	long	ADV
ftr-412	525	7	issued	issue	VERB
ftr-412	525	8	and	and	CCONJ
ftr-412	525	9	have	have	AUX
ftr-412	525	10	been	be	AUX
ftr-412	525	11	replaced	replace	VERB
ftr-412	525	12	with	with	ADP
ftr-412	525	13	smart	smart	ADJ
ftr-412	525	14	i	i	PROPN
ftr-412	525	15	d	d	PROPN
ftr-412	525	16	’s	’s	NOUN
ftr-412	525	17	.	.	PUNCT
ftr-412	526	1	39	39	NUM
ftr-412	526	2	.	.	PUNCT
ftr-412	527	1	european	european	PROPN
ftr-412	527	2	commission	commission	PROPN
ftr-412	527	3	,	,	PUNCT
ftr-412	527	4	egovernment	egovernment	NOUN
ftr-412	527	5	indicators	indicator	NOUN
ftr-412	527	6	for	for	ADP
ftr-412	527	7	benchmarking	benchmarke	VERB
ftr-412	527	8	eeurope	eeurope	NOUN
ftr-412	527	9	(	(	PUNCT
ftr-412	527	10	feb	feb	PROPN
ftr-412	527	11	.	.	PROPN
ftr-412	527	12	22	22	NUM
ftr-412	527	13	,	,	PUNCT
ftr-412	527	14	2001	2001	NUM
ftr-412	527	15	)	)	PUNCT
ftr-412	527	16	at	at	ADP
ftr-412	527	17	http://ec.europa.eu/idabc/servlets/doc?id=18401	http://ec.europa.eu/idabc/servlets/doc?id=18401	PROPN
ftr-412	527	18	(	(	PUNCT
ftr-412	527	19	last	last	ADV
ftr-412	527	20	visited	visit	VERB
ftr-412	527	21	aug	aug	PROPN
ftr-412	527	22	.	.	PROPN
ftr-412	527	23	2	2	NUM
ftr-412	527	24	,	,	PUNCT
ftr-412	527	25	2006	2006	NUM
ftr-412	527	26	)	)	PUNCT
ftr-412	527	27	.	.	PUNCT
ftr-412	528	1	1	1	X
ftr-412	528	2	.	.	X
ftr-412	528	3	the	the	DET
ftr-412	528	4	tax	tax	NOUN
ftr-412	528	5	impact	impact	NOUN
ftr-412	528	6	of	of	ADP
ftr-412	528	7	digital	digital	PROPN
ftr-412	528	8	i	i	PROPN
ftr-412	528	9	d	d	PROPN
ftr-412	528	10	’s	’s	X
ftr-412	528	11	in	in	ADP
ftr-412	528	12	europe	europe	PROPN
ftr-412	528	13	it	it	PRON
ftr-412	528	14	is	be	AUX
ftr-412	528	15	not	not	PART
ftr-412	528	16	surprising	surprising	ADJ
ftr-412	528	17	therefore	therefore	ADV
ftr-412	528	18	that	that	SCONJ
ftr-412	528	19	the	the	DET
ftr-412	528	20	recently	recently	ADV
ftr-412	528	21	completed	complete	VERB
ftr-412	528	22	idabc	idabc	ADJ
ftr-412	528	23	egovernment	egovernment	NOUN
ftr-412	528	24	observatory	observatory	NOUN
ftr-412	528	25	benchmarking	benchmarking	NOUN
ftr-412	528	26	survey	survey	NOUN
ftr-412	528	27	placed	place	VERB
ftr-412	528	28	the	the	DET
ftr-412	528	29	tax	tax	NOUN
ftr-412	528	30	administrations37	administrations37	NOUN
ftr-412	528	31	of	of	ADP
ftr-412	528	32	italy	italy	PROPN
ftr-412	528	33	,	,	PUNCT
ftr-412	528	34	estonia	estonia	PROPN
ftr-412	528	35	and	and	CCONJ
ftr-412	528	36	belgium	belgium	PROPN
ftr-412	528	37	at	at	ADP
ftr-412	528	38	the	the	DET
ftr-412	528	39	forefront	forefront	NOUN
ftr-412	528	40	of	of	ADP
ftr-412	528	41	technological	technological	ADJ
ftr-412	528	42	applications	application	NOUN
ftr-412	528	43	of	of	ADP
ftr-412	528	44	e	e	NOUN
ftr-412	528	45	-	-	NOUN
ftr-412	528	46	government	government	ADJ
ftr-412	528	47	tax	tax	NOUN
ftr-412	528	48	services	service	NOUN
ftr-412	528	49	.	.	PUNCT
ftr-412	529	1	each	each	DET
ftr-412	529	2	country	country	NOUN
ftr-412	529	3	has	have	VERB
ftr-412	529	4	a	a	DET
ftr-412	529	5	national	national	ADJ
ftr-412	529	6	electronic	electronic	ADJ
ftr-412	529	7	portal	portal	NOUN
ftr-412	529	8	linked	link	VERB
ftr-412	529	9	to	to	ADP
ftr-412	529	10	the	the	DET
ftr-412	529	11	tax	tax	NOUN
ftr-412	529	12	administration	administration	NOUN
ftr-412	529	13	through	through	ADP
ftr-412	529	14	which	which	PRON
ftr-412	529	15	taxpayers	taxpayer	NOUN
ftr-412	529	16	can	can	AUX
ftr-412	529	17	enter	enter	VERB
ftr-412	529	18	into	into	ADP
ftr-412	529	19	secure	secure	ADJ
ftr-412	529	20	,	,	PUNCT
ftr-412	529	21	encrypted	encrypt	VERB
ftr-412	529	22	,	,	PUNCT
ftr-412	529	23	fully	fully	ADV
ftr-412	529	24	transactional	transactional	ADJ
ftr-412	529	25	tax	tax	NOUN
ftr-412	529	26	relationship	relationship	NOUN
ftr-412	529	27	with	with	ADP
ftr-412	529	28	the	the	DET
ftr-412	529	29	authorities	authority	NOUN
ftr-412	529	30	.	.	PUNCT
ftr-412	530	1	the	the	DET
ftr-412	530	2	digital	digital	ADJ
ftr-412	530	3	capacity	capacity	NOUN
ftr-412	530	4	of	of	ADP
ftr-412	530	5	each	each	DET
ftr-412	530	6	tax	tax	NOUN
ftr-412	530	7	administration	administration	NOUN
ftr-412	530	8	’s	’s	PART
ftr-412	530	9	web	web	NOUN
ftr-412	530	10	site	site	NOUN
ftr-412	530	11	facilitates	facilitate	VERB
ftr-412	530	12	far	far	ADV
ftr-412	530	13	more	more	ADJ
ftr-412	530	14	than	than	ADP
ftr-412	530	15	the	the	DET
ftr-412	530	16	mere	mere	ADJ
ftr-412	530	17	submission	submission	NOUN
ftr-412	530	18	of	of	ADP
ftr-412	530	19	digital	digital	ADJ
ftr-412	530	20	returns	return	NOUN
ftr-412	530	21	.	.	PUNCT
ftr-412	531	1	these	these	DET
ftr-412	531	2	sites	site	NOUN
ftr-412	531	3	allow	allow	VERB
ftr-412	531	4	a	a	DET
ftr-412	531	5	full	full	ADJ
ftr-412	531	6	range	range	NOUN
ftr-412	531	7	of	of	ADP
ftr-412	531	8	declarations	declaration	NOUN
ftr-412	531	9	,	,	PUNCT
ftr-412	531	10	payments	payment	NOUN
ftr-412	531	11	,	,	PUNCT
ftr-412	531	12	and	and	CCONJ
ftr-412	531	13	comprehensive	comprehensive	ADJ
ftr-412	531	14	forms	form	NOUN
ftr-412	531	15	downloading	download	VERB
ftr-412	531	16	capabilities	capability	NOUN
ftr-412	531	17	,	,	PUNCT
ftr-412	531	18	authentication	authentication	NOUN
ftr-412	531	19	,	,	PUNCT
ftr-412	531	20	full	full	ADJ
ftr-412	531	21	case	case	NOUN
ftr-412	531	22	handling	handling	NOUN
ftr-412	531	23	,	,	PUNCT
ftr-412	531	24	decision	decision	NOUN
ftr-412	531	25	requests	request	NOUN
ftr-412	531	26	,	,	PUNCT
ftr-412	531	27	confidential	confidential	ADJ
ftr-412	531	28	document	document	NOUN
ftr-412	531	29	deliveries	delivery	NOUN
ftr-412	531	30	and	and	CCONJ
ftr-412	531	31	notifications	notification	NOUN
ftr-412	531	32	.	.	PUNCT
ftr-412	532	1	the	the	DET
ftr-412	532	2	critical	critical	ADJ
ftr-412	532	3	component	component	NOUN
ftr-412	532	4	facilitating	facilitate	VERB
ftr-412	532	5	this	this	DET
ftr-412	532	6	comprehensive	comprehensive	ADJ
ftr-412	532	7	range	range	NOUN
ftr-412	532	8	of	of	ADP
ftr-412	532	9	digital	digital	ADJ
ftr-412	532	10	tax	tax	NOUN
ftr-412	532	11	services	service	NOUN
ftr-412	532	12	is	be	AUX
ftr-412	532	13	the	the	DET
ftr-412	532	14	ability	ability	NOUN
ftr-412	532	15	of	of	ADP
ftr-412	532	16	the	the	DET
ftr-412	532	17	tax	tax	NOUN
ftr-412	532	18	administration	administration	NOUN
ftr-412	532	19	to	to	PART
ftr-412	532	20	rely	rely	VERB
ftr-412	532	21	(	(	PUNCT
ftr-412	532	22	with	with	ADP
ftr-412	532	23	legal	legal	ADJ
ftr-412	532	24	certainty	certainty	NOUN
ftr-412	532	25	)	)	PUNCT
ftr-412	532	26	on	on	ADP
ftr-412	532	27	government	government	NOUN
ftr-412	532	28	-	-	PUNCT
ftr-412	532	29	issued	issue	VERB
ftr-412	532	30	smart	smart	ADJ
ftr-412	532	31	i	i	PROPN
ftr-412	532	32	d	d	PROPN
ftr-412	532	33	cards	card	NOUN
ftr-412	532	34	to	to	PART
ftr-412	532	35	accurately	accurately	ADV
ftr-412	532	36	and	and	CCONJ
ftr-412	532	37	securely	securely	ADV
ftr-412	532	38	identify	identify	VERB
ftr-412	532	39	taxpayers	taxpayer	NOUN
ftr-412	532	40	.	.	PUNCT
ftr-412	533	1	38	38	NUM
ftr-412	534	1	it	it	PRON
ftr-412	534	2	is	be	AUX
ftr-412	534	3	clear	clear	ADJ
ftr-412	534	4	that	that	SCONJ
ftr-412	534	5	this	this	DET
ftr-412	534	6	comprehensive	comprehensive	ADJ
ftr-412	534	7	range	range	NOUN
ftr-412	534	8	of	of	ADP
ftr-412	534	9	digital	digital	ADJ
ftr-412	534	10	taxpayer	taxpayer	NOUN
ftr-412	534	11	services	service	NOUN
ftr-412	534	12	,	,	PUNCT
ftr-412	534	13	accessed	access	VERB
ftr-412	534	14	through	through	ADP
ftr-412	534	15	e	e	NOUN
ftr-412	534	16	-	-	NOUN
ftr-412	534	17	government	government	NOUN
ftr-412	534	18	web	web	NOUN
ftr-412	534	19	portals	portal	NOUN
ftr-412	534	20	is	be	AUX
ftr-412	534	21	the	the	DET
ftr-412	534	22	consequence	consequence	NOUN
ftr-412	534	23	of	of	ADP
ftr-412	534	24	the	the	DET
ftr-412	534	25	receptivity	receptivity	NOUN
ftr-412	534	26	of	of	ADP
ftr-412	534	27	tax	tax	NOUN
ftr-412	534	28	administrations	administration	NOUN
ftr-412	534	29	to	to	PART
ftr-412	534	30	technology	technology	VERB
ftr-412	534	31	in	in	ADP
ftr-412	534	32	conjunction	conjunction	NOUN
ftr-412	534	33	with	with	ADP
ftr-412	534	34	the	the	DET
ftr-412	534	35	appearance	appearance	NOUN
ftr-412	534	36	of	of	ADP
ftr-412	534	37	the	the	DET
ftr-412	534	38	“	"	PUNCT
ftr-412	534	39	smart	smart	ADJ
ftr-412	534	40	”	"	PUNCT
ftr-412	534	41	i	i	PROPN
ftr-412	534	42	d.	d.	PROPN
ftr-412	534	43	when	when	SCONJ
ftr-412	534	44	the	the	DET
ftr-412	534	45	comparable	comparable	ADJ
ftr-412	534	46	web	web	NOUN
ftr-412	534	47	services	service	NOUN
ftr-412	534	48	of	of	ADP
ftr-412	534	49	the	the	DET
ftr-412	534	50	american	american	ADJ
ftr-412	534	51	rsts	rst	NOUN
ftr-412	534	52	are	be	AUX
ftr-412	534	53	examined	examine	VERB
ftr-412	534	54	the	the	DET
ftr-412	534	55	range	range	NOUN
ftr-412	534	56	of	of	ADP
ftr-412	534	57	tax	tax	NOUN
ftr-412	534	58	services	service	NOUN
ftr-412	534	59	provided	provide	VERB
ftr-412	534	60	are	be	AUX
ftr-412	534	61	nowhere	nowhere	ADV
ftr-412	534	62	near	near	ADV
ftr-412	534	63	as	as	ADV
ftr-412	534	64	comprehensive	comprehensive	ADJ
ftr-412	534	65	as	as	ADP
ftr-412	534	66	those	those	PRON
ftr-412	534	67	in	in	ADP
ftr-412	534	68	the	the	DET
ftr-412	534	69	eu	eu	PROPN
ftr-412	534	70	although	although	SCONJ
ftr-412	534	71	american	american	ADJ
ftr-412	534	72	tax	tax	NOUN
ftr-412	534	73	administrations	administration	NOUN
ftr-412	534	74	appear	appear	VERB
ftr-412	534	75	equally	equally	ADV
ftr-412	534	76	receptive	receptive	ADJ
ftr-412	534	77	to	to	ADP
ftr-412	534	78	tax	tax	NOUN
ftr-412	534	79	technology	technology	NOUN
ftr-412	534	80	as	as	ADP
ftr-412	534	81	their	their	PRON
ftr-412	534	82	eu	eu	PROPN
ftr-412	534	83	counterparts	counterpart	NOUN
ftr-412	534	84	,	,	PUNCT
ftr-412	534	85	none	none	NOUN
ftr-412	534	86	of	of	ADP
ftr-412	534	87	the	the	DET
ftr-412	534	88	american	american	ADJ
ftr-412	534	89	web	web	NOUN
ftr-412	534	90	portals	portal	NOUN
ftr-412	534	91	can	can	AUX
ftr-412	534	92	be	be	AUX
ftr-412	534	93	considered	consider	VERB
ftr-412	534	94	fully	fully	ADV
ftr-412	534	95	transactional	transactional	ADJ
ftr-412	534	96	,	,	PUNCT
ftr-412	534	97	a	a	DET
ftr-412	534	98	standard	standard	NOUN
ftr-412	534	99	achieved	achieve	VERB
ftr-412	534	100	in	in	ADP
ftr-412	534	101	eighteen	eighteen	NUM
ftr-412	534	102	of	of	ADP
ftr-412	534	103	the	the	DET
ftr-412	534	104	twenty	twenty	NUM
ftr-412	534	105	-	-	PUNCT
ftr-412	534	106	five	five	NUM
ftr-412	534	107	eu	eu	PROPN
ftr-412	534	108	member	member	NOUN
ftr-412	534	109	states	state	NOUN
ftr-412	534	110	.	.	PUNCT
ftr-412	535	1	the	the	DET
ftr-412	535	2	reason	reason	NOUN
ftr-412	535	3	is	be	AUX
ftr-412	535	4	clear	clear	ADJ
ftr-412	535	5	.	.	PUNCT
ftr-412	536	1	the	the	DET
ftr-412	536	2	u.s	u.s	PROPN
ftr-412	536	3	.	.	PROPN
ftr-412	536	4	lacks	lack	VERB
ftr-412	536	5	a	a	DET
ftr-412	536	6	nationally	nationally	ADV
ftr-412	536	7	recognized	recognize	VERB
ftr-412	536	8	digital	digital	PROPN
ftr-412	536	9	i	i	PRON
ftr-412	536	10	d.	d.	PROPN
ftr-412	536	11	2	2	X
ftr-412	536	12	.	.	PUNCT
ftr-412	536	13	benchmarking	benchmarke	VERB
ftr-412	536	14	digital	digital	ADJ
ftr-412	536	15	tax	tax	NOUN
ftr-412	536	16	service	service	NOUN
ftr-412	536	17	in	in	ADP
ftr-412	536	18	the	the	DET
ftr-412	536	19	eu	eu	PROPN
ftr-412	536	20	the	the	DET
ftr-412	536	21	idabc	idabc	NOUN
ftr-412	536	22	benchmarking	benchmarke	VERB
ftr-412	536	23	survey	survey	NOUN
ftr-412	536	24	has	have	AUX
ftr-412	536	25	assessed	assess	VERB
ftr-412	536	26	european	european	ADJ
ftr-412	536	27	adoption	adoption	NOUN
ftr-412	536	28	of	of	ADP
ftr-412	536	29	smart	smart	ADJ
ftr-412	536	30	card	card	NOUN
ftr-412	536	31	technology	technology	NOUN
ftr-412	536	32	for	for	ADP
ftr-412	536	33	national	national	PROPN
ftr-412	536	34	i	i	PROPN
ftr-412	536	35	d	d	PROPN
ftr-412	536	36	’s	’s	X
ftr-412	536	37	and	and	CCONJ
ftr-412	536	38	government	government	NOUN
ftr-412	536	39	e	e	NOUN
ftr-412	536	40	-	-	NOUN
ftr-412	536	41	services	service	NOUN
ftr-412	536	42	each	each	DET
ftr-412	536	43	year	year	NOUN
ftr-412	536	44	for	for	ADP
ftr-412	536	45	the	the	DET
ftr-412	536	46	past	past	ADJ
ftr-412	536	47	five	five	NUM
ftr-412	536	48	years	year	NOUN
ftr-412	536	49	.	.	PUNCT
ftr-412	537	1	the	the	DET
ftr-412	537	2	european	european	PROPN
ftr-412	537	3	commission	commission	PROPN
ftr-412	537	4	announced	announce	VERB
ftr-412	537	5	the	the	DET
ftr-412	537	6	creation	creation	NOUN
ftr-412	537	7	of	of	ADP
ftr-412	537	8	idabc	idabc	NOUN
ftr-412	537	9	on	on	ADP
ftr-412	537	10	february	february	PROPN
ftr-412	537	11	22	22	NUM
ftr-412	537	12	,	,	PUNCT
ftr-412	537	13	2001	2001	NUM
ftr-412	537	14	,	,	PUNCT
ftr-412	537	15	and	and	CCONJ
ftr-412	537	16	the	the	DET
ftr-412	537	17	internal	internal	ADJ
ftr-412	537	18	market	market	NOUN
ftr-412	537	19	council	council	NOUN
ftr-412	537	20	agreed	agree	VERB
ftr-412	537	21	upon	upon	SCONJ
ftr-412	537	22	the	the	DET
ftr-412	537	23	benchmarks	benchmark	NOUN
ftr-412	537	24	and	and	CCONJ
ftr-412	537	25	measured	measure	VERB
ftr-412	537	26	functionalities	functionality	NOUN
ftr-412	537	27	of	of	ADP
ftr-412	537	28	the	the	DET
ftr-412	537	29	survey	survey	NOUN
ftr-412	537	30	.	.	PUNCT
ftr-412	538	1	on	on	ADP
ftr-412	538	2	march	march	PROPN
ftr-412	538	3	23	23	NUM
ftr-412	538	4	-	-	SYM
ftr-412	538	5	24,39	24,39	NOUN
ftr-412	538	6	2006	2006	NUM
ftr-412	538	7	]	]	PUNCT
ftr-412	538	8	biometrics	biometric	NOUN
ftr-412	538	9	:	:	PUNCT
ftr-412	538	10	solving	solve	VERB
ftr-412	538	11	the	the	DET
ftr-412	538	12	regressivity	regressivity	NOUN
ftr-412	538	13	of	of	ADP
ftr-412	538	14	vats	vat	NOUN
ftr-412	538	15	and	and	CCONJ
ftr-412	538	16	rsts	rst	NOUN
ftr-412	538	17	673	673	NUM
ftr-412	538	18	40	40	NUM
ftr-412	538	19	.	.	PUNCT
ftr-412	539	1	the	the	DET
ftr-412	539	2	four	four	NUM
ftr-412	539	3	benchmarks	benchmark	NOUN
ftr-412	539	4	are	be	AUX
ftr-412	539	5	:	:	PUNCT
ftr-412	539	6	1	1	X
ftr-412	539	7	.	.	X
ftr-412	539	8	informational	informational	ADJ
ftr-412	539	9	(	(	PUNCT
ftr-412	539	10	only	only	ADV
ftr-412	539	11	):	):	PUNCT
ftr-412	539	12	online	online	ADJ
ftr-412	539	13	information	information	NOUN
ftr-412	539	14	about	about	ADP
ftr-412	539	15	public	public	ADJ
ftr-412	539	16	services	service	NOUN
ftr-412	539	17	is	be	AUX
ftr-412	539	18	provided	provide	VERB
ftr-412	539	19	.	.	PUNCT
ftr-412	540	1	2	2	X
ftr-412	540	2	.	.	X
ftr-412	540	3	interactional	interactional	NOUN
ftr-412	540	4	:	:	PUNCT
ftr-412	540	5	online	online	ADJ
ftr-412	540	6	information	information	NOUN
ftr-412	540	7	about	about	ADP
ftr-412	540	8	public	public	ADJ
ftr-412	540	9	services	service	NOUN
ftr-412	540	10	plus	plus	CCONJ
ftr-412	540	11	downloadable	downloadable	ADJ
ftr-412	540	12	forms	form	NOUN
ftr-412	540	13	.	.	PUNCT
ftr-412	541	1	3	3	X
ftr-412	541	2	.	.	X
ftr-412	541	3	two	two	NUM
ftr-412	541	4	-	-	PUNCT
ftr-412	541	5	way	way	NOUN
ftr-412	541	6	interactional	interactional	NOUN
ftr-412	541	7	:	:	PUNCT
ftr-412	541	8	online	online	ADJ
ftr-412	541	9	information	information	NOUN
ftr-412	541	10	and	and	CCONJ
ftr-412	541	11	downloadable	downloadable	ADJ
ftr-412	541	12	forms	form	NOUN
ftr-412	541	13	plus	plus	CCONJ
ftr-412	541	14	full	full	ADJ
ftr-412	541	15	processing	processing	NOUN
ftr-412	541	16	of	of	ADP
ftr-412	541	17	forms	form	NOUN
ftr-412	541	18	,	,	PUNCT
ftr-412	541	19	including	include	VERB
ftr-412	541	20	authentication	authentication	NOUN
ftr-412	541	21	functions	function	NOUN
ftr-412	541	22	.	.	PUNCT
ftr-412	542	1	4	4	X
ftr-412	542	2	.	.	X
ftr-412	542	3	fully	fully	ADV
ftr-412	542	4	transactional	transactional	ADJ
ftr-412	542	5	:	:	PUNCT
ftr-412	542	6	online	online	ADJ
ftr-412	542	7	information	information	NOUN
ftr-412	542	8	,	,	PUNCT
ftr-412	542	9	downloadable	downloadable	ADJ
ftr-412	542	10	forms	form	NOUN
ftr-412	542	11	,	,	PUNCT
ftr-412	542	12	full	full	ADJ
ftr-412	542	13	processing	processing	NOUN
ftr-412	542	14	,	,	PUNCT
ftr-412	542	15	authentication	authentication	NOUN
ftr-412	542	16	,	,	PUNCT
ftr-412	542	17	plus	plus	CCONJ
ftr-412	542	18	full	full	ADJ
ftr-412	542	19	case	case	NOUN
ftr-412	542	20	handling	handling	NOUN
ftr-412	542	21	,	,	PUNCT
ftr-412	542	22	decision	decision	NOUN
ftr-412	542	23	,	,	PUNCT
ftr-412	542	24	and	and	CCONJ
ftr-412	542	25	delivery	delivery	NOUN
ftr-412	542	26	functions	function	NOUN
ftr-412	542	27	,	,	PUNCT
ftr-412	542	28	including	include	VERB
ftr-412	542	29	payment	payment	NOUN
ftr-412	542	30	.	.	PUNCT
ftr-412	543	1	41	41	NUM
ftr-412	543	2	.	.	PUNCT
ftr-412	544	1	idabc	idabc	VERB
ftr-412	544	2	e	e	NOUN
ftr-412	544	3	-	-	NOUN
ftr-412	544	4	government	government	NOUN
ftr-412	544	5	observatory	observatory	NOUN
ftr-412	544	6	,	,	PUNCT
ftr-412	544	7	e	e	NOUN
ftr-412	544	8	-	-	NOUN
ftr-412	544	9	government	government	NOUN
ftr-412	544	10	in	in	ADP
ftr-412	544	11	the	the	DET
ftr-412	544	12	member	member	NOUN
ftr-412	544	13	states	state	NOUN
ftr-412	544	14	of	of	ADP
ftr-412	544	15	the	the	DET
ftr-412	544	16	european	european	PROPN
ftr-412	544	17	union	union	PROPN
ftr-412	544	18	,	,	PUNCT
ftr-412	544	19	5th	5th	ADJ
ftr-412	544	20	edition	edition	NOUN
ftr-412	544	21	(	(	PUNCT
ftr-412	544	22	may	may	NOUN
ftr-412	544	23	2006	2006	NUM
ftr-412	544	24	)	)	PUNCT
ftr-412	544	25	at	at	ADP
ftr-412	544	26	http://europa.eu.int/idabc/egovo	http://europa.eu.int/idabc/egovo	PROPN
ftr-412	544	27	(	(	PUNCT
ftr-412	544	28	last	last	ADJ
ftr-412	544	29	visited	visit	VERB
ftr-412	544	30	aug	aug	PROPN
ftr-412	544	31	.	.	PROPN
ftr-412	544	32	2	2	NUM
ftr-412	544	33	,	,	PUNCT
ftr-412	544	34	2006	2006	NUM
ftr-412	544	35	)	)	PUNCT
ftr-412	544	36	.	.	PUNCT
ftr-412	545	1	42	42	NUM
ftr-412	545	2	.	.	PUNCT
ftr-412	546	1	the	the	DET
ftr-412	546	2	five	five	NUM
ftr-412	546	3	countries	country	NOUN
ftr-412	546	4	are	be	AUX
ftr-412	546	5	:	:	PUNCT
ftr-412	546	6	austria	austria	PROPN
ftr-412	546	7	,	,	PUNCT
ftr-412	546	8	finland	finland	PROPN
ftr-412	546	9	,	,	PUNCT
ftr-412	546	10	italy	italy	PROPN
ftr-412	546	11	,	,	PUNCT
ftr-412	546	12	the	the	DET
ftr-412	546	13	netherlands	netherlands	PROPN
ftr-412	546	14	,	,	PUNCT
ftr-412	546	15	and	and	CCONJ
ftr-412	546	16	sweden	sweden	PROPN
ftr-412	546	17	.	.	PROPN
ftr-412	547	1	43	43	NUM
ftr-412	547	2	.	.	PUNCT
ftr-412	548	1	the	the	DET
ftr-412	548	2	two	two	NUM
ftr-412	548	3	countries	country	NOUN
ftr-412	548	4	are	be	AUX
ftr-412	548	5	:	:	PUNCT
ftr-412	548	6	belgium	belgium	PROPN
ftr-412	548	7	and	and	CCONJ
ftr-412	548	8	estonia	estonia	PROPN
ftr-412	548	9	.	.	PUNCT
ftr-412	549	1	44	44	NUM
ftr-412	549	2	.	.	PUNCT
ftr-412	550	1	the	the	DET
ftr-412	550	2	fourteen	fourteen	NUM
ftr-412	550	3	countries	country	NOUN
ftr-412	550	4	are	be	AUX
ftr-412	550	5	:	:	PUNCT
ftr-412	550	6	cyprus	cyprus	PROPN
ftr-412	550	7	,	,	PUNCT
ftr-412	550	8	france	france	PROPN
ftr-412	550	9	,	,	PUNCT
ftr-412	550	10	germany	germany	PROPN
ftr-412	550	11	,	,	PUNCT
ftr-412	550	12	hungary	hungary	PROPN
ftr-412	550	13	,	,	PUNCT
ftr-412	550	14	ireland	ireland	PROPN
ftr-412	550	15	,	,	PUNCT
ftr-412	550	16	latvia	latvia	PROPN
ftr-412	550	17	,	,	PUNCT
ftr-412	550	18	lithuania	lithuania	PROPN
ftr-412	550	19	,	,	PUNCT
ftr-412	550	20	malta	malta	PROPN
ftr-412	550	21	,	,	PUNCT
ftr-412	550	22	poland	poland	PROPN
ftr-412	550	23	,	,	PUNCT
ftr-412	550	24	portugal	portugal	PROPN
ftr-412	550	25	,	,	PUNCT
ftr-412	550	26	slovakia	slovakia	PROPN
ftr-412	550	27	,	,	PUNCT
ftr-412	550	28	slovenia	slovenia	PROPN
ftr-412	550	29	,	,	PUNCT
ftr-412	550	30	spain	spain	PROPN
ftr-412	550	31	and	and	CCONJ
ftr-412	550	32	the	the	DET
ftr-412	550	33	united	united	ADJ
ftr-412	550	34	kingdom	kingdom	NOUN
ftr-412	550	35	.	.	PUNCT
ftr-412	551	1	45	45	NUM
ftr-412	551	2	.	.	PUNCT
ftr-412	552	1	the	the	DET
ftr-412	552	2	four	four	NUM
ftr-412	552	3	countries	country	NOUN
ftr-412	552	4	are	be	AUX
ftr-412	552	5	:	:	PUNCT
ftr-412	552	6	czech	czech	PROPN
ftr-412	552	7	republic	republic	PROPN
ftr-412	552	8	,	,	PUNCT
ftr-412	552	9	denmark	denmark	PROPN
ftr-412	552	10	,	,	PUNCT
ftr-412	552	11	greece	greece	PROPN
ftr-412	552	12	,	,	PUNCT
ftr-412	552	13	and	and	CCONJ
ftr-412	552	14	luxembourg	luxembourg	PROPN
ftr-412	552	15	.	.	PUNCT
ftr-412	553	1	46	46	NUM
ftr-412	553	2	.	.	PUNCT
ftr-412	554	1	the	the	DET
ftr-412	554	2	exceptional	exceptional	ADJ
ftr-412	554	3	countries	country	NOUN
ftr-412	554	4	and	and	CCONJ
ftr-412	554	5	their	their	PRON
ftr-412	554	6	benchmarks	benchmark	NOUN
ftr-412	554	7	in	in	ADP
ftr-412	554	8	personal	personal	ADJ
ftr-412	554	9	and	and	CCONJ
ftr-412	554	10	corporate	corporate	ADJ
ftr-412	554	11	income	income	NOUN
ftr-412	554	12	taxes	taxis	NOUN
ftr-412	554	13	,	,	PUNCT
ftr-412	554	14	vat	vat	NOUN
ftr-412	554	15	and	and	CCONJ
ftr-412	554	16	customs	custom	NOUN
ftr-412	554	17	are	be	AUX
ftr-412	554	18	listed	list	VERB
ftr-412	554	19	below	below	ADP
ftr-412	554	20	(	(	PUNCT
ftr-412	554	21	if	if	SCONJ
ftr-412	554	22	not	not	PART
ftr-412	554	23	specified	specify	VERB
ftr-412	554	24	the	the	DET
ftr-412	554	25	benchmark	benchmark	NOUN
ftr-412	554	26	is	be	AUX
ftr-412	554	27	“	"	PUNCT
ftr-412	554	28	4	4	NUM
ftr-412	554	29	”	"	PUNCT
ftr-412	554	30	):	):	PUNCT
ftr-412	554	31	czech	czech	PROPN
ftr-412	554	32	republic	republic	NOUN
ftr-412	554	33	–	–	PUNCT
ftr-412	554	34	customs	custom	NOUN
ftr-412	554	35	is	be	AUX
ftr-412	554	36	benchmarked	benchmarke	VERB
ftr-412	554	37	at	at	ADP
ftr-412	554	38	3	3	NUM
ftr-412	554	39	.	.	PUNCT
ftr-412	554	40	hungary	hungary	PROPN
ftr-412	554	41	–	–	PUNCT
ftr-412	554	42	personal	personal	ADJ
ftr-412	554	43	income	income	NOUN
ftr-412	554	44	tax	tax	NOUN
ftr-412	554	45	is	be	AUX
ftr-412	554	46	benchmarked	benchmarke	VERB
ftr-412	554	47	at	at	ADP
ftr-412	554	48	“	"	PUNCT
ftr-412	554	49	3	3	NUM
ftr-412	554	50	,	,	PUNCT
ftr-412	554	51	”	"	PUNCT
ftr-412	554	52	vat	vat	NOUN
ftr-412	554	53	and	and	CCONJ
ftr-412	554	54	customs	custom	NOUN
ftr-412	554	55	benchmarked	benchmarke	VERB
ftr-412	554	56	at	at	ADP
ftr-412	554	57	“	"	PUNCT
ftr-412	554	58	2	2	NUM
ftr-412	554	59	.	.	PUNCT
ftr-412	554	60	”	"	PUNCT
ftr-412	555	1	2001	2001	NUM
ftr-412	555	2	the	the	DET
ftr-412	555	3	stockholm	stockholm	PROPN
ftr-412	555	4	european	european	PROPN
ftr-412	555	5	council	council	PROPN
ftr-412	555	6	endorsed	endorse	VERB
ftr-412	555	7	the	the	DET
ftr-412	555	8	commission	commission	NOUN
ftr-412	555	9	’s	’s	PART
ftr-412	555	10	benchmarking	benchmarke	VERB
ftr-412	555	11	methodology	methodology	NOUN
ftr-412	555	12	(	(	PUNCT
ftr-412	555	13	a	a	DET
ftr-412	555	14	grading	grade	VERB
ftr-412	555	15	scale	scale	NOUN
ftr-412	555	16	from	from	ADP
ftr-412	555	17	1	1	NUM
ftr-412	555	18	to	to	ADP
ftr-412	555	19	4	4	NUM
ftr-412	555	20	)	)	PUNCT
ftr-412	555	21	and	and	CCONJ
ftr-412	555	22	the	the	DET
ftr-412	555	23	public40	public40	NOUN
ftr-412	555	24	services	service	NOUN
ftr-412	555	25	measured	measure	VERB
ftr-412	555	26	(	(	PUNCT
ftr-412	555	27	20	20	NUM
ftr-412	555	28	basic	basic	ADJ
ftr-412	555	29	public	public	ADJ
ftr-412	555	30	services	service	NOUN
ftr-412	555	31	–	–	PUNCT
ftr-412	555	32	12	12	NUM
ftr-412	555	33	for	for	ADP
ftr-412	555	34	citizens	citizen	NOUN
ftr-412	555	35	and	and	CCONJ
ftr-412	555	36	8	8	NUM
ftr-412	555	37	for	for	ADP
ftr-412	555	38	businesses	business	NOUN
ftr-412	555	39	)	)	PUNCT
ftr-412	555	40	.	.	PUNCT
ftr-412	556	1	four	four	NUM
ftr-412	556	2	of	of	ADP
ftr-412	556	3	the	the	DET
ftr-412	556	4	twenty	twenty	NUM
ftr-412	556	5	public	public	ADJ
ftr-412	556	6	services	service	NOUN
ftr-412	556	7	concern	concern	NOUN
ftr-412	556	8	tax	tax	NOUN
ftr-412	556	9	matters	matter	NOUN
ftr-412	556	10	–	–	PUNCT
ftr-412	556	11	government	government	NOUN
ftr-412	556	12	/	/	SYM
ftr-412	556	13	taxpayer	taxpayer	NOUN
ftr-412	556	14	relations	relation	NOUN
ftr-412	556	15	in	in	ADP
ftr-412	556	16	personal	personal	ADJ
ftr-412	556	17	income	income	NOUN
ftr-412	556	18	tax	tax	NOUN
ftr-412	556	19	,	,	PUNCT
ftr-412	556	20	corporate	corporate	ADJ
ftr-412	556	21	income	income	NOUN
ftr-412	556	22	tax	tax	NOUN
ftr-412	556	23	,	,	PUNCT
ftr-412	556	24	vat	vat	NOUN
ftr-412	556	25	and	and	CCONJ
ftr-412	556	26	customs	custom	NOUN
ftr-412	556	27	administration	administration	NOUN
ftr-412	556	28	.	.	PUNCT
ftr-412	557	1	the	the	DET
ftr-412	557	2	fifth	fifth	ADJ
ftr-412	557	3	idabc	idabc	NOUN
ftr-412	557	4	report	report	NOUN
ftr-412	557	5	issued	issue	VERB
ftr-412	557	6	in	in	ADP
ftr-412	557	7	may	may	PROPN
ftr-412	557	8	2006	2006	NUM
ftr-412	557	9	draws	draw	VERB
ftr-412	557	10	three	three	NUM
ftr-412	557	11	important41	important41	ADJ
ftr-412	557	12	conclusions	conclusion	NOUN
ftr-412	557	13	:	:	PUNCT
ftr-412	557	14	(	(	PUNCT
ftr-412	557	15	1	1	X
ftr-412	557	16	)	)	PUNCT
ftr-412	557	17	eu	eu	NOUN
ftr-412	557	18	adoption	adoption	NOUN
ftr-412	557	19	of	of	ADP
ftr-412	557	20	smart	smart	ADJ
ftr-412	557	21	i	i	PROPN
ftr-412	557	22	d	d	PROPN
ftr-412	557	23	card	card	NOUN
ftr-412	557	24	technologies	technology	NOUN
ftr-412	557	25	is	be	AUX
ftr-412	557	26	very	very	ADV
ftr-412	557	27	fast	fast	ADV
ftr-412	557	28	growing	grow	VERB
ftr-412	557	29	.	.	PUNCT
ftr-412	558	1	of	of	ADP
ftr-412	558	2	the	the	DET
ftr-412	558	3	twenty	twenty	NUM
ftr-412	558	4	-	-	PUNCT
ftr-412	558	5	five	five	NUM
ftr-412	558	6	eu	eu	PROPN
ftr-412	558	7	member	member	NOUN
ftr-412	558	8	states	state	NOUN
ftr-412	558	9	:	:	PUNCT
ftr-412	558	10	(	(	PUNCT
ftr-412	558	11	a	a	X
ftr-412	558	12	)	)	PUNCT
ftr-412	558	13	seven	seven	NUM
ftr-412	558	14	already	already	ADV
ftr-412	558	15	have	have	VERB
ftr-412	558	16	national	national	ADJ
ftr-412	558	17	smart	smart	ADJ
ftr-412	558	18	card	card	NOUN
ftr-412	558	19	i	i	PROPN
ftr-412	558	20	d	d	PROPN
ftr-412	558	21	’s	’s	PART
ftr-412	559	1	(	(	PUNCT
ftr-412	559	2	five	five	NUM
ftr-412	559	3	are	be	AUX
ftr-412	559	4	voluntary	voluntary	ADJ
ftr-412	559	5	,	,	PUNCT
ftr-412	559	6	two	two	NUM
ftr-412	559	7	are	be	AUX
ftr-412	559	8	mandatory	mandatory	ADJ
ftr-412	559	9	)	)	PUNCT
ftr-412	559	10	;	;	PUNCT
ftr-412	559	11	(	(	PUNCT
ftr-412	559	12	b	b	X
ftr-412	559	13	)	)	PUNCT
ftr-412	559	14	fourteen	fourteen	NUM
ftr-412	559	15	have42	have42	NOUN
ftr-412	559	16	43	43	NUM
ftr-412	559	17	smart	smart	ADJ
ftr-412	559	18	i	i	PROPN
ftr-412	559	19	d	d	PROPN
ftr-412	559	20	card	card	NOUN
ftr-412	559	21	programs	program	NOUN
ftr-412	559	22	under	under	ADP
ftr-412	559	23	development	development	NOUN
ftr-412	559	24	;	;	PUNCT
ftr-412	559	25	and	and	CCONJ
ftr-412	559	26	(	(	PUNCT
ftr-412	559	27	c	c	X
ftr-412	559	28	)	)	PUNCT
ftr-412	559	29	only	only	ADV
ftr-412	559	30	four	four	NUM
ftr-412	559	31	have	have	VERB
ftr-412	559	32	no44	no44	PROPN
ftr-412	559	33	announced	announce	VERB
ftr-412	559	34	plans	plan	NOUN
ftr-412	559	35	for	for	ADP
ftr-412	559	36	national	national	ADJ
ftr-412	559	37	smart	smart	PROPN
ftr-412	559	38	i	i	PROPN
ftr-412	559	39	d	d	PROPN
ftr-412	559	40	cards	card	NOUN
ftr-412	559	41	.	.	PUNCT
ftr-412	560	1	(	(	PUNCT
ftr-412	560	2	2	2	X
ftr-412	560	3	)	)	PUNCT
ftr-412	560	4	all	all	DET
ftr-412	560	5	eu	eu	PROPN
ftr-412	560	6	countries	country	NOUN
ftr-412	560	7	have	have	VERB
ftr-412	560	8	web45	web45	NOUN
ftr-412	560	9	portals	portal	NOUN
ftr-412	560	10	.	.	PUNCT
ftr-412	561	1	most	most	ADJ
ftr-412	561	2	allow	allow	VERB
ftr-412	561	3	direct	direct	ADJ
ftr-412	561	4	and	and	CCONJ
ftr-412	561	5	secure	secure	ADJ
ftr-412	561	6	interaction	interaction	NOUN
ftr-412	561	7	between	between	ADP
ftr-412	561	8	citizens	citizen	NOUN
ftr-412	561	9	and	and	CCONJ
ftr-412	561	10	government	government	NOUN
ftr-412	561	11	agencies	agency	NOUN
ftr-412	561	12	through	through	ADP
ftr-412	561	13	these	these	DET
ftr-412	561	14	portals	portal	NOUN
ftr-412	561	15	either	either	CCONJ
ftr-412	561	16	with	with	ADP
ftr-412	561	17	digital	digital	ADJ
ftr-412	561	18	signatures	signature	NOUN
ftr-412	561	19	contained	contain	VERB
ftr-412	561	20	in	in	ADP
ftr-412	561	21	smart	smart	ADJ
ftr-412	561	22	i	i	PROPN
ftr-412	561	23	d	d	PROPN
ftr-412	561	24	cards	card	NOUN
ftr-412	561	25	or	or	CCONJ
ftr-412	561	26	with	with	ADP
ftr-412	561	27	digital	digital	ADJ
ftr-412	561	28	certificates	certificate	NOUN
ftr-412	561	29	issued	issue	VERB
ftr-412	561	30	by	by	ADP
ftr-412	561	31	accrediting	accredit	VERB
ftr-412	561	32	agencies	agency	NOUN
ftr-412	561	33	.	.	PUNCT
ftr-412	562	1	(	(	PUNCT
ftr-412	562	2	3	3	X
ftr-412	562	3	)	)	PUNCT
ftr-412	562	4	tax	tax	NOUN
ftr-412	562	5	administrations	administration	NOUN
ftr-412	562	6	have	have	AUX
ftr-412	562	7	aggressively	aggressively	ADV
ftr-412	562	8	adapted	adapt	VERB
ftr-412	562	9	to	to	PART
ftr-412	562	10	smart	smart	VERB
ftr-412	562	11	i	i	PROPN
ftr-412	562	12	d	d	PROPN
ftr-412	562	13	card	card	NOUN
ftr-412	562	14	technological	technological	ADJ
ftr-412	562	15	opportunities	opportunity	NOUN
ftr-412	562	16	.	.	PUNCT
ftr-412	563	1	with	with	ADP
ftr-412	563	2	only	only	ADV
ftr-412	563	3	seven	seven	NUM
ftr-412	563	4	exceptions	exception	NOUN
ftr-412	563	5	,	,	PUNCT
ftr-412	563	6	all	all	DET
ftr-412	563	7	eu	eu	PROPN
ftr-412	563	8	tax46	tax46	PROPN
ftr-412	563	9	674	674	NUM
ftr-412	563	10	florida	florida	PROPN
ftr-412	563	11	tax	tax	NOUN
ftr-412	563	12	review	review	NOUN
ftr-412	563	13	vol	vol	NOUN
ftr-412	563	14	.	.	PUNCT
ftr-412	564	1	7:10	7:10	NUM
ftr-412	564	2	latvia	latvia	PROPN
ftr-412	564	3	–	–	PUNCT
ftr-412	564	4	personal	personal	ADJ
ftr-412	564	5	income	income	NOUN
ftr-412	564	6	tax	tax	NOUN
ftr-412	564	7	,	,	PUNCT
ftr-412	564	8	corporate	corporate	ADJ
ftr-412	564	9	income	income	NOUN
ftr-412	564	10	tax	tax	NOUN
ftr-412	564	11	,	,	PUNCT
ftr-412	564	12	and	and	CCONJ
ftr-412	564	13	vat	vat	NOUN
ftr-412	564	14	are	be	AUX
ftr-412	564	15	all	all	ADV
ftr-412	564	16	benchmarked	benchmarke	VERB
ftr-412	564	17	at	at	ADP
ftr-412	564	18	“	"	PUNCT
ftr-412	564	19	1	1	NUM
ftr-412	564	20	.	.	PUNCT
ftr-412	564	21	”	"	PUNCT
ftr-412	565	1	luxembourg	luxembourg	PROPN
ftr-412	565	2	–	–	PUNCT
ftr-412	565	3	personal	personal	ADJ
ftr-412	565	4	income	income	NOUN
ftr-412	565	5	tax	tax	NOUN
ftr-412	565	6	and	and	CCONJ
ftr-412	565	7	corporate	corporate	ADJ
ftr-412	565	8	income	income	NOUN
ftr-412	565	9	tax	tax	NOUN
ftr-412	565	10	are	be	AUX
ftr-412	565	11	benchmarked	benchmarke	VERB
ftr-412	565	12	at	at	ADP
ftr-412	565	13	“	"	PUNCT
ftr-412	565	14	2	2	NUM
ftr-412	565	15	.	.	PUNCT
ftr-412	565	16	”	"	PUNCT
ftr-412	566	1	poland	poland	PROPN
ftr-412	566	2	–	–	PUNCT
ftr-412	566	3	personal	personal	ADJ
ftr-412	566	4	income	income	NOUN
ftr-412	566	5	tax	tax	NOUN
ftr-412	566	6	,	,	PUNCT
ftr-412	566	7	corporate	corporate	ADJ
ftr-412	566	8	income	income	NOUN
ftr-412	566	9	tax	tax	NOUN
ftr-412	566	10	,	,	PUNCT
ftr-412	566	11	and	and	CCONJ
ftr-412	566	12	vat	vat	NOUN
ftr-412	566	13	are	be	AUX
ftr-412	566	14	all	all	ADV
ftr-412	566	15	benchmarked	benchmarke	VERB
ftr-412	566	16	at	at	ADP
ftr-412	566	17	“	"	PUNCT
ftr-412	566	18	2	2	NUM
ftr-412	566	19	.	.	PUNCT
ftr-412	566	20	”	"	PUNCT
ftr-412	567	1	slovakia	slovakia	PROPN
ftr-412	567	2	–	–	PUNCT
ftr-412	567	3	vat	vat	NOUN
ftr-412	567	4	is	be	AUX
ftr-412	567	5	benchmarked	benchmarke	VERB
ftr-412	567	6	at	at	ADP
ftr-412	567	7	“	"	PUNCT
ftr-412	567	8	2	2	NUM
ftr-412	567	9	,	,	PUNCT
ftr-412	567	10	”	"	PUNCT
ftr-412	567	11	and	and	CCONJ
ftr-412	567	12	customs	custom	NOUN
ftr-412	567	13	is	be	AUX
ftr-412	567	14	benchmarked	benchmarke	VERB
ftr-412	567	15	at	at	ADP
ftr-412	567	16	“	"	PUNCT
ftr-412	567	17	1	1	NUM
ftr-412	567	18	.	.	PUNCT
ftr-412	567	19	”	"	PUNCT
ftr-412	568	1	slovenia	slovenia	PROPN
ftr-412	568	2	–	–	PUNCT
ftr-412	568	3	customs	customs	PROPN
ftr-412	568	4	is	be	AUX
ftr-412	568	5	benchmarked	benchmarke	VERB
ftr-412	568	6	at	at	ADP
ftr-412	568	7	“	"	PUNCT
ftr-412	568	8	2	2	NUM
ftr-412	568	9	.	.	PUNCT
ftr-412	568	10	”	"	PUNCT
ftr-412	569	1	47	47	NUM
ftr-412	569	2	.	.	PUNCT
ftr-412	570	1	the	the	DET
ftr-412	570	2	idabc	idabc	PROPN
ftr-412	570	3	report	report	NOUN
ftr-412	570	4	is	be	AUX
ftr-412	570	5	nearly	nearly	ADV
ftr-412	570	6	600	600	NUM
ftr-412	570	7	pages	page	NOUN
ftr-412	570	8	in	in	ADP
ftr-412	570	9	length	length	NOUN
ftr-412	570	10	.	.	PUNCT
ftr-412	571	1	the	the	DET
ftr-412	571	2	critical	critical	ADJ
ftr-412	571	3	tax	tax	NOUN
ftr-412	571	4	observations	observation	NOUN
ftr-412	571	5	made	make	VERB
ftr-412	571	6	under	under	ADP
ftr-412	571	7	each	each	PRON
ftr-412	571	8	of	of	ADP
ftr-412	571	9	the	the	DET
ftr-412	571	10	25	25	NUM
ftr-412	571	11	member	member	NOUN
ftr-412	571	12	states	state	NOUN
ftr-412	571	13	are	be	AUX
ftr-412	571	14	summarized	summarize	VERB
ftr-412	571	15	infra	infra	NOUN
ftr-412	571	16	appendix	appendix	X
ftr-412	571	17	a.	a.	NOUN
ftr-412	571	18	48	48	NUM
ftr-412	571	19	.	.	PUNCT
ftr-412	572	1	this	this	DET
ftr-412	572	2	figure	figure	NOUN
ftr-412	572	3	is	be	AUX
ftr-412	572	4	based	base	VERB
ftr-412	572	5	on	on	ADP
ftr-412	572	6	a	a	DET
ftr-412	572	7	recent	recent	ADJ
ftr-412	572	8	count	count	NOUN
ftr-412	572	9	with	with	ADP
ftr-412	572	10	the	the	DET
ftr-412	572	11	best	good	ADJ
ftr-412	572	12	available	available	ADJ
ftr-412	572	13	information	information	NOUN
ftr-412	572	14	,	,	PUNCT
ftr-412	572	15	and	and	CCONJ
ftr-412	572	16	represents	represent	VERB
ftr-412	572	17	46	46	NUM
ftr-412	572	18	state	state	NOUN
ftr-412	572	19	level	level	NOUN
ftr-412	572	20	jurisdictions	jurisdiction	NOUN
ftr-412	572	21	(	(	PUNCT
ftr-412	572	22	including	include	VERB
ftr-412	572	23	washington	washington	PROPN
ftr-412	572	24	,	,	PUNCT
ftr-412	572	25	d.c	d.c	PROPN
ftr-412	572	26	.	.	PROPN
ftr-412	572	27	)	)	PUNCT
ftr-412	572	28	,	,	PUNCT
ftr-412	572	29	1,732	1,732	NUM
ftr-412	572	30	counties	county	NOUN
ftr-412	572	31	,	,	PUNCT
ftr-412	572	32	5,571	5,571	NUM
ftr-412	572	33	cities	city	NOUN
ftr-412	572	34	,	,	PUNCT
ftr-412	572	35	and	and	CCONJ
ftr-412	572	36	229	229	NUM
ftr-412	572	37	districts	district	NOUN
ftr-412	572	38	.	.	PUNCT
ftr-412	573	1	at	at	ADP
ftr-412	573	2	one	one	NUM
ftr-412	573	3	extreme	extreme	NOUN
ftr-412	573	4	is	be	AUX
ftr-412	573	5	texas	texas	PROPN
ftr-412	573	6	with	with	ADP
ftr-412	573	7	1,370	1,370	NUM
ftr-412	573	8	taxing	tax	VERB
ftr-412	573	9	jurisdictions	jurisdiction	NOUN
ftr-412	573	10	(	(	PUNCT
ftr-412	573	11	124	124	NUM
ftr-412	573	12	counties	county	NOUN
ftr-412	573	13	,	,	PUNCT
ftr-412	573	14	1,141	1,141	NUM
ftr-412	573	15	cities	city	NOUN
ftr-412	573	16	,	,	PUNCT
ftr-412	573	17	and	and	CCONJ
ftr-412	573	18	104	104	NUM
ftr-412	573	19	districts	district	NOUN
ftr-412	573	20	in	in	ADP
ftr-412	573	21	addition	addition	NOUN
ftr-412	573	22	to	to	ADP
ftr-412	573	23	the	the	DET
ftr-412	573	24	state	state	NOUN
ftr-412	573	25	itself	itself	PRON
ftr-412	573	26	)	)	PUNCT
ftr-412	573	27	,	,	PUNCT
ftr-412	573	28	and	and	CCONJ
ftr-412	573	29	at	at	ADP
ftr-412	573	30	the	the	DET
ftr-412	573	31	other	other	ADJ
ftr-412	573	32	extreme	extreme	NOUN
ftr-412	573	33	are	be	AUX
ftr-412	573	34	states	state	NOUN
ftr-412	573	35	like	like	ADP
ftr-412	573	36	connecticut	connecticut	PROPN
ftr-412	573	37	,	,	PUNCT
ftr-412	573	38	hawaii	hawaii	PROPN
ftr-412	573	39	,	,	PUNCT
ftr-412	573	40	and	and	CCONJ
ftr-412	573	41	maine	maine	PROPN
ftr-412	573	42	where	where	SCONJ
ftr-412	573	43	there	there	PRON
ftr-412	573	44	is	be	VERB
ftr-412	573	45	only	only	ADV
ftr-412	573	46	one	one	NUM
ftr-412	573	47	taxing	tax	VERB
ftr-412	573	48	jurisdiction	jurisdiction	NOUN
ftr-412	573	49	at	at	ADP
ftr-412	573	50	the	the	DET
ftr-412	573	51	state	state	NOUN
ftr-412	573	52	level	level	NOUN
ftr-412	573	53	.	.	PUNCT
ftr-412	574	1	administrations	administration	NOUN
ftr-412	574	2	are	be	AUX
ftr-412	574	3	benchmarked	benchmarke	VERB
ftr-412	574	4	at	at	ADP
ftr-412	574	5	stage	stage	NOUN
ftr-412	574	6	“	"	PUNCT
ftr-412	574	7	4	4	NUM
ftr-412	574	8	”	"	PUNCT
ftr-412	574	9	across	across	ADP
ftr-412	574	10	all	all	DET
ftr-412	574	11	taxes	taxis	NOUN
ftr-412	574	12	–	–	PUNCT
ftr-412	574	13	they	they	PRON
ftr-412	574	14	have	have	VERB
ftr-412	574	15	fully	fully	ADV
ftr-412	574	16	transactional	transactional	ADJ
ftr-412	574	17	relationships	relationship	NOUN
ftr-412	574	18	with	with	ADP
ftr-412	574	19	taxpayers	taxpayer	NOUN
ftr-412	574	20	over	over	ADP
ftr-412	574	21	the	the	DET
ftr-412	574	22	net	net	NOUN
ftr-412	574	23	.	.	PUNCT
ftr-412	575	1	each	each	PRON
ftr-412	575	2	of	of	ADP
ftr-412	575	3	the	the	DET
ftr-412	575	4	seven47	seven47	ADJ
ftr-412	575	5	“	"	PUNCT
ftr-412	575	6	exceptional	exceptional	ADJ
ftr-412	575	7	”	"	PUNCT
ftr-412	575	8	cases	case	NOUN
ftr-412	575	9	are	be	AUX
ftr-412	575	10	countries	country	NOUN
ftr-412	575	11	that	that	PRON
ftr-412	575	12	are	be	AUX
ftr-412	575	13	benchmarked	benchmarke	VERB
ftr-412	575	14	at	at	ADP
ftr-412	575	15	stage	stage	NOUN
ftr-412	575	16	“	"	PUNCT
ftr-412	575	17	4	4	NUM
ftr-412	575	18	”	"	PUNCT
ftr-412	575	19	for	for	ADP
ftr-412	575	20	some	some	PRON
ftr-412	575	21	,	,	PUNCT
ftr-412	575	22	but	but	CCONJ
ftr-412	575	23	not	not	PART
ftr-412	575	24	all	all	PRON
ftr-412	575	25	,	,	PUNCT
ftr-412	575	26	taxes	taxis	NOUN
ftr-412	575	27	.	.	PUNCT
ftr-412	576	1	3	3	X
ftr-412	576	2	.	.	X
ftr-412	576	3	american	american	ADJ
ftr-412	576	4	application	application	NOUN
ftr-412	576	5	(	(	PUNCT
ftr-412	576	6	rst	rst	ADJ
ftr-412	576	7	only	only	ADV
ftr-412	576	8	)	)	PUNCT
ftr-412	576	9	setting	set	VERB
ftr-412	576	10	out	out	ADP
ftr-412	576	11	an	an	DET
ftr-412	576	12	american	american	ADJ
ftr-412	576	13	matrix	matrix	NOUN
ftr-412	576	14	for	for	ADP
ftr-412	576	15	a	a	DET
ftr-412	576	16	comparative	comparative	ADJ
ftr-412	576	17	u.s.-eu	u.s.-eu	ADJ
ftr-412	576	18	assessment	assessment	NOUN
ftr-412	576	19	of	of	ADP
ftr-412	576	20	smart	smart	ADJ
ftr-412	576	21	card	card	NOUN
ftr-412	576	22	technologies	technology	NOUN
ftr-412	576	23	(	(	PUNCT
ftr-412	576	24	so	so	SCONJ
ftr-412	576	25	that	that	SCONJ
ftr-412	576	26	the	the	DET
ftr-412	576	27	rst	rst	PROPN
ftr-412	576	28	and	and	CCONJ
ftr-412	576	29	vat	vat	NOUN
ftr-412	576	30	can	can	AUX
ftr-412	576	31	be	be	AUX
ftr-412	576	32	compared	compare	VERB
ftr-412	576	33	)	)	PUNCT
ftr-412	576	34	is	be	AUX
ftr-412	576	35	complicated	complicate	VERB
ftr-412	576	36	by	by	ADP
ftr-412	576	37	a	a	DET
ftr-412	576	38	number	number	NOUN
ftr-412	576	39	of	of	ADP
ftr-412	576	40	factors	factor	NOUN
ftr-412	576	41	:	:	PUNCT
ftr-412	576	42	(	(	PUNCT
ftr-412	576	43	a	a	X
ftr-412	576	44	)	)	PUNCT
ftr-412	576	45	the	the	DET
ftr-412	576	46	jurisdictional	jurisdictional	ADJ
ftr-412	576	47	level	level	NOUN
ftr-412	576	48	and	and	CCONJ
ftr-412	576	49	number	number	NOUN
ftr-412	576	50	of	of	ADP
ftr-412	576	51	jurisdictions	jurisdiction	NOUN
ftr-412	576	52	at	at	ADP
ftr-412	576	53	which	which	PRON
ftr-412	576	54	the	the	DET
ftr-412	576	55	american	american	PROPN
ftr-412	576	56	rst	rst	PROPN
ftr-412	576	57	is	be	AUX
ftr-412	576	58	imposed	impose	VERB
ftr-412	576	59	,	,	PUNCT
ftr-412	576	60	(	(	PUNCT
ftr-412	576	61	b	b	X
ftr-412	576	62	)	)	PUNCT
ftr-412	576	63	the	the	DET
ftr-412	576	64	absence	absence	NOUN
ftr-412	576	65	of	of	ADP
ftr-412	576	66	any	any	DET
ftr-412	576	67	significant	significant	ADJ
ftr-412	576	68	degree	degree	NOUN
ftr-412	576	69	of	of	ADP
ftr-412	576	70	national	national	ADJ
ftr-412	576	71	coordination	coordination	NOUN
ftr-412	576	72	of	of	ADP
ftr-412	576	73	the	the	DET
ftr-412	576	74	sub	sub	ADJ
ftr-412	576	75	-	-	ADJ
ftr-412	576	76	national	national	ADJ
ftr-412	576	77	rsts	rst	NOUN
ftr-412	576	78	(	(	PUNCT
ftr-412	576	79	other	other	ADJ
ftr-412	576	80	than	than	ADP
ftr-412	576	81	an	an	DET
ftr-412	576	82	occasional	occasional	ADJ
ftr-412	576	83	and	and	CCONJ
ftr-412	576	84	very	very	ADV
ftr-412	576	85	high	high	ADJ
ftr-412	576	86	-	-	PUNCT
ftr-412	576	87	level	level	NOUN
ftr-412	576	88	constitution	constitution	NOUN
ftr-412	576	89	inquiry	inquiry	NOUN
ftr-412	576	90	)	)	PUNCT
ftr-412	576	91	,	,	PUNCT
ftr-412	576	92	and	and	CCONJ
ftr-412	576	93	most	most	ADV
ftr-412	576	94	significantly	significantly	ADV
ftr-412	576	95	(	(	PUNCT
ftr-412	576	96	c	c	X
ftr-412	576	97	)	)	PUNCT
ftr-412	576	98	the	the	DET
ftr-412	576	99	lack	lack	NOUN
ftr-412	576	100	of	of	ADP
ftr-412	576	101	a	a	DET
ftr-412	576	102	government	government	NOUN
ftr-412	576	103	-	-	PUNCT
ftr-412	576	104	authorized	authorize	VERB
ftr-412	576	105	e	e	NOUN
ftr-412	576	106	-	-	NOUN
ftr-412	576	107	infrastructure	infrastructure	NOUN
ftr-412	576	108	–	–	PUNCT
ftr-412	576	109	a	a	DET
ftr-412	576	110	digital	digital	ADJ
ftr-412	576	111	national	national	PROPN
ftr-412	576	112	i	i	PROPN
ftr-412	576	113	d	d	PROPN
ftr-412	576	114	and	and	CCONJ
ftr-412	576	115	government	government	NOUN
ftr-412	576	116	-	-	PUNCT
ftr-412	576	117	certified	certify	VERB
ftr-412	576	118	digital	digital	ADJ
ftr-412	576	119	signature	signature	NOUN
ftr-412	576	120	.	.	PUNCT
ftr-412	577	1	thus	thus	ADV
ftr-412	577	2	,	,	PUNCT
ftr-412	577	3	at	at	ADP
ftr-412	577	4	the	the	DET
ftr-412	577	5	outset	outset	NOUN
ftr-412	577	6	,	,	PUNCT
ftr-412	577	7	the	the	DET
ftr-412	577	8	american	american	ADJ
ftr-412	577	9	states	state	NOUN
ftr-412	577	10	are	be	AUX
ftr-412	577	11	necessarily	necessarily	ADV
ftr-412	577	12	behind	behind	ADP
ftr-412	577	13	the	the	DET
ftr-412	577	14	eu	eu	PROPN
ftr-412	577	15	in	in	ADP
ftr-412	577	16	both	both	DET
ftr-412	577	17	(	(	PUNCT
ftr-412	577	18	1	1	X
ftr-412	577	19	)	)	PUNCT
ftr-412	577	20	the	the	DET
ftr-412	577	21	adoption	adoption	NOUN
ftr-412	577	22	of	of	ADP
ftr-412	577	23	smart	smart	ADJ
ftr-412	577	24	i	i	PROPN
ftr-412	577	25	d	d	PROPN
ftr-412	577	26	cards	card	NOUN
ftr-412	577	27	and	and	CCONJ
ftr-412	577	28	in	in	ADP
ftr-412	577	29	(	(	PUNCT
ftr-412	577	30	2	2	X
ftr-412	577	31	)	)	PUNCT
ftr-412	577	32	the	the	DET
ftr-412	577	33	correlative	correlative	ADJ
ftr-412	577	34	depth	depth	NOUN
ftr-412	577	35	of	of	ADP
ftr-412	577	36	their	their	PRON
ftr-412	577	37	government	government	NOUN
ftr-412	577	38	-	-	PUNCT
ftr-412	577	39	taxpayer	taxpayer	NOUN
ftr-412	577	40	technology	technology	NOUN
ftr-412	577	41	interface	interface	NOUN
ftr-412	577	42	.	.	PUNCT
ftr-412	578	1	the	the	DET
ftr-412	578	2	american	american	ADJ
ftr-412	578	3	retail	retail	ADJ
ftr-412	578	4	sales	sale	NOUN
ftr-412	578	5	tax	tax	NOUN
ftr-412	578	6	is	be	AUX
ftr-412	578	7	a	a	DET
ftr-412	578	8	sub	sub	ADJ
ftr-412	578	9	-	-	ADJ
ftr-412	578	10	national	national	ADJ
ftr-412	578	11	(	(	PUNCT
ftr-412	578	12	and	and	CCONJ
ftr-412	578	13	frequently	frequently	ADV
ftr-412	578	14	a	a	DET
ftr-412	578	15	substate	substate	NOUN
ftr-412	578	16	level	level	NOUN
ftr-412	578	17	)	)	PUNCT
ftr-412	578	18	tax	tax	NOUN
ftr-412	578	19	.	.	PUNCT
ftr-412	579	1	where	where	SCONJ
ftr-412	579	2	the	the	DET
ftr-412	579	3	eu	eu	PROPN
ftr-412	579	4	has	have	VERB
ftr-412	579	5	twenty	twenty	NUM
ftr-412	579	6	-	-	PUNCT
ftr-412	579	7	five	five	NUM
ftr-412	579	8	national	national	ADJ
ftr-412	579	9	vat	vat	NOUN
ftr-412	579	10	regimes	regime	NOUN
ftr-412	579	11	coordinated	coordinate	VERB
ftr-412	579	12	by	by	ADP
ftr-412	579	13	the	the	DET
ftr-412	579	14	sixth	sixth	ADJ
ftr-412	579	15	directive	directive	NOUN
ftr-412	579	16	,	,	PUNCT
ftr-412	579	17	the	the	DET
ftr-412	579	18	u.s	u.s	PROPN
ftr-412	579	19	.	.	PROPN
ftr-412	579	20	has	have	VERB
ftr-412	579	21	forty	forty	NUM
ftr-412	579	22	-	-	PUNCT
ftr-412	579	23	five	five	NUM
ftr-412	579	24	relatively	relatively	ADV
ftr-412	579	25	independent	independent	ADJ
ftr-412	579	26	states	state	NOUN
ftr-412	579	27	(	(	PUNCT
ftr-412	579	28	and	and	CCONJ
ftr-412	579	29	the	the	DET
ftr-412	579	30	district	district	NOUN
ftr-412	579	31	of	of	ADP
ftr-412	579	32	columbia	columbia	PROPN
ftr-412	579	33	)	)	PUNCT
ftr-412	579	34	where	where	SCONJ
ftr-412	579	35	rsts	rst	NOUN
ftr-412	579	36	are	be	AUX
ftr-412	579	37	imposed	impose	VERB
ftr-412	579	38	.	.	PUNCT
ftr-412	580	1	but	but	CCONJ
ftr-412	580	2	,	,	PUNCT
ftr-412	580	3	there	there	PRON
ftr-412	580	4	are	be	VERB
ftr-412	580	5	not	not	PART
ftr-412	580	6	just	just	ADV
ftr-412	580	7	forty	forty	NUM
ftr-412	580	8	-	-	PUNCT
ftr-412	580	9	six	six	NUM
ftr-412	580	10	rsts	rst	NOUN
ftr-412	580	11	in	in	ADP
ftr-412	580	12	the	the	DET
ftr-412	580	13	u.s	u.s	PROPN
ftr-412	580	14	.	.	PROPN
ftr-412	580	15	–	–	PUNCT
ftr-412	580	16	there	there	PRON
ftr-412	580	17	are	be	VERB
ftr-412	580	18	7,588	7,588	NUM
ftr-412	580	19	.	.	PUNCT
ftr-412	581	1	the	the	DET
ftr-412	581	2	rst48	rst48	PROPN
ftr-412	581	3	is	be	AUX
ftr-412	581	4	found	find	VERB
ftr-412	581	5	at	at	ADP
ftr-412	581	6	the	the	DET
ftr-412	581	7	state	state	NOUN
ftr-412	581	8	,	,	PUNCT
ftr-412	581	9	county	county	NOUN
ftr-412	581	10	,	,	PUNCT
ftr-412	581	11	city	city	NOUN
ftr-412	581	12	,	,	PUNCT
ftr-412	581	13	and	and	CCONJ
ftr-412	581	14	district	district	NOUN
ftr-412	581	15	levels	level	NOUN
ftr-412	581	16	of	of	ADP
ftr-412	581	17	government	government	NOUN
ftr-412	581	18	.	.	PUNCT
ftr-412	582	1	these	these	DET
ftr-412	582	2	rsts	rst	NOUN
ftr-412	582	3	are	be	AUX
ftr-412	582	4	constructed	construct	VERB
ftr-412	582	5	on	on	ADP
ftr-412	582	6	non	non	ADJ
ftr-412	582	7	-	-	ADJ
ftr-412	582	8	harmonized	harmonized	ADJ
ftr-412	582	9	bases	basis	NOUN
ftr-412	582	10	,	,	PUNCT
ftr-412	582	11	employ	employ	VERB
ftr-412	582	12	non	non	ADJ
ftr-412	582	13	-	-	ADJ
ftr-412	582	14	uniform	uniform	ADJ
ftr-412	582	15	rates	rate	NOUN
ftr-412	582	16	,	,	PUNCT
ftr-412	582	17	and	and	CCONJ
ftr-412	582	18	are	be	AUX
ftr-412	582	19	built	build	VERB
ftr-412	582	20	upon	upon	SCONJ
ftr-412	582	21	fundamentally	fundamentally	ADV
ftr-412	582	22	conflicted	conflicted	ADJ
ftr-412	582	23	foundations	foundation	NOUN
ftr-412	582	24	of	of	ADP
ftr-412	582	25	both	both	DET
ftr-412	582	26	destination	destination	NOUN
ftr-412	582	27	and	and	CCONJ
ftr-412	582	28	origin	origin	NOUN
ftr-412	582	29	design	design	NOUN
ftr-412	582	30	.	.	PUNCT
ftr-412	583	1	2006	2006	NUM
ftr-412	583	2	]	]	PUNCT
ftr-412	583	3	biometrics	biometric	NOUN
ftr-412	583	4	:	:	PUNCT
ftr-412	583	5	solving	solve	VERB
ftr-412	583	6	the	the	DET
ftr-412	583	7	regressivity	regressivity	NOUN
ftr-412	583	8	of	of	ADP
ftr-412	583	9	vats	vat	NOUN
ftr-412	583	10	and	and	CCONJ
ftr-412	583	11	rsts	rst	VERB
ftr-412	583	12	675	675	NUM
ftr-412	583	13	49	49	NUM
ftr-412	583	14	.	.	PUNCT
ftr-412	584	1	walter	walter	PROPN
ftr-412	584	2	hellerstein	hellerstein	PROPN
ftr-412	584	3	,	,	PUNCT
ftr-412	584	4	u.s	u.s	PROPN
ftr-412	584	5	.	.	PROPN
ftr-412	584	6	subnational	subnational	ADJ
ftr-412	584	7	state	state	NOUN
ftr-412	584	8	sales	sale	NOUN
ftr-412	584	9	tax	tax	NOUN
ftr-412	584	10	reform	reform	NOUN
ftr-412	584	11	:	:	PUNCT
ftr-412	584	12	the	the	DET
ftr-412	584	13	streamlined	streamlined	ADJ
ftr-412	584	14	sales	sale	NOUN
ftr-412	584	15	tax	tax	NOUN
ftr-412	584	16	project	project	NOUN
ftr-412	584	17	,	,	PUNCT
ftr-412	584	18	6	6	NUM
ftr-412	584	19	(	(	PUNCT
ftr-412	584	20	international	international	ADJ
ftr-412	584	21	tax	tax	NOUN
ftr-412	584	22	dialogue	dialogue	NOUN
ftr-412	584	23	vat	vat	NOUN
ftr-412	584	24	conference	conference	NOUN
ftr-412	584	25	,	,	PUNCT
ftr-412	584	26	rome	rome	PROPN
ftr-412	584	27	,	,	PUNCT
ftr-412	584	28	italy	italy	PROPN
ftr-412	584	29	(	(	PUNCT
ftr-412	584	30	march	march	PROPN
ftr-412	584	31	14	14	NUM
ftr-412	584	32	-	-	SYM
ftr-412	584	33	15	15	NUM
ftr-412	584	34	,	,	PUNCT
ftr-412	584	35	2005	2005	NUM
ftr-412	584	36	)	)	PUNCT
ftr-412	584	37	(	(	PUNCT
ftr-412	584	38	indicating	indicate	VERB
ftr-412	584	39	that	that	SCONJ
ftr-412	584	40	,	,	PUNCT
ftr-412	584	41	“	"	PUNCT
ftr-412	584	42	[	[	X
ftr-412	584	43	i]n	i]n	VERB
ftr-412	584	44	the	the	DET
ftr-412	584	45	absence	absence	NOUN
ftr-412	584	46	of	of	ADP
ftr-412	584	47	federal	federal	ADJ
ftr-412	584	48	legislation	legislation	NOUN
ftr-412	584	49	requiring	require	VERB
ftr-412	584	50	the	the	DET
ftr-412	584	51	states	state	NOUN
ftr-412	584	52	to	to	PART
ftr-412	584	53	conform	conform	VERB
ftr-412	584	54	to	to	ADP
ftr-412	584	55	some	some	DET
ftr-412	584	56	national	national	ADJ
ftr-412	584	57	norm	norm	NOUN
ftr-412	584	58	,	,	PUNCT
ftr-412	584	59	the	the	DET
ftr-412	584	60	american	american	ADJ
ftr-412	584	61	constitutional	constitutional	ADJ
ftr-412	584	62	structure	structure	NOUN
ftr-412	584	63	not	not	PART
ftr-412	584	64	only	only	ADV
ftr-412	584	65	tolerates	tolerate	VERB
ftr-412	584	66	diversity	diversity	NOUN
ftr-412	584	67	among	among	ADP
ftr-412	584	68	the	the	DET
ftr-412	584	69	states	state	NOUN
ftr-412	584	70	,	,	PUNCT
ftr-412	584	71	it	it	PRON
ftr-412	584	72	tends	tend	VERB
ftr-412	584	73	to	to	PART
ftr-412	584	74	celebrate	celebrate	VERB
ftr-412	584	75	it	it	PRON
ftr-412	584	76	.	.	PUNCT
ftr-412	584	77	.	.	PUNCT
ftr-412	584	78	.	.	PUNCT
ftr-412	584	79	.	.	PUNCT
ftr-412	585	1	to	to	PART
ftr-412	585	2	be	be	AUX
ftr-412	585	3	sure	sure	ADJ
ftr-412	585	4	,	,	PUNCT
ftr-412	585	5	there	there	PRON
ftr-412	585	6	are	be	VERB
ftr-412	585	7	constitutional	constitutional	ADJ
ftr-412	585	8	constraints	constraint	NOUN
ftr-412	585	9	on	on	ADP
ftr-412	585	10	the	the	DET
ftr-412	585	11	states	state	NOUN
ftr-412	585	12	’	'	PUNCT
ftr-412	585	13	fiscal	fiscal	ADJ
ftr-412	585	14	powers	power	NOUN
ftr-412	585	15	when	when	SCONJ
ftr-412	585	16	they	they	PRON
ftr-412	585	17	burden	burden	VERB
ftr-412	585	18	the	the	DET
ftr-412	585	19	national	national	ADJ
ftr-412	585	20	common	common	ADJ
ftr-412	585	21	market	market	NOUN
ftr-412	585	22	.	.	PUNCT
ftr-412	586	1	but	but	CCONJ
ftr-412	586	2	these	these	DET
ftr-412	586	3	restraints	restraint	NOUN
ftr-412	586	4	are	be	AUX
ftr-412	586	5	limited	limit	VERB
ftr-412	586	6	and	and	CCONJ
ftr-412	586	7	,	,	PUNCT
ftr-412	586	8	in	in	ADP
ftr-412	586	9	contrast	contrast	NOUN
ftr-412	586	10	to	to	ADP
ftr-412	586	11	state	state	NOUN
ftr-412	586	12	corporate	corporate	ADJ
ftr-412	586	13	and	and	CCONJ
ftr-412	586	14	personal	personal	ADJ
ftr-412	586	15	income	income	NOUN
ftr-412	586	16	taxes	taxis	NOUN
ftr-412	586	17	that	that	PRON
ftr-412	586	18	conform	conform	VERB
ftr-412	586	19	closely	closely	ADV
ftr-412	586	20	to	to	ADP
ftr-412	586	21	the	the	DET
ftr-412	586	22	national	national	ADJ
ftr-412	586	23	model	model	NOUN
ftr-412	586	24	,	,	PUNCT
ftr-412	586	25	there	there	PRON
ftr-412	586	26	is	be	VERB
ftr-412	586	27	no	no	DET
ftr-412	586	28	national	national	ADJ
ftr-412	586	29	consumption	consumption	NOUN
ftr-412	586	30	tax	tax	NOUN
ftr-412	586	31	that	that	PRON
ftr-412	586	32	serves	serve	VERB
ftr-412	586	33	as	as	ADP
ftr-412	586	34	a	a	DET
ftr-412	586	35	similar	similar	ADJ
ftr-412	586	36	model	model	NOUN
ftr-412	586	37	for	for	ADP
ftr-412	586	38	the	the	DET
ftr-412	586	39	states	state	NOUN
ftr-412	586	40	.	.	PUNCT
ftr-412	586	41	”	"	PUNCT
ftr-412	586	42	)	)	PUNCT
ftr-412	586	43	at	at	ADP
ftr-412	586	44	http://www.itdweb.org/vatconference/pages/home.aspx	http://www.itdweb.org/vatconference/pages/home.aspx	PROPN
ftr-412	586	45	(	(	PUNCT
ftr-412	586	46	last	last	ADJ
ftr-412	586	47	visited	visit	VERB
ftr-412	586	48	aug	aug	PROPN
ftr-412	586	49	.	.	PROPN
ftr-412	586	50	2	2	NUM
ftr-412	586	51	,	,	PUNCT
ftr-412	586	52	2006	2006	NUM
ftr-412	586	53	)	)	PUNCT
ftr-412	586	54	.	.	PUNCT
ftr-412	587	1	50	50	NUM
ftr-412	587	2	.	.	PUNCT
ftr-412	588	1	richard	richard	PROPN
ftr-412	588	2	t.	t.	PROPN
ftr-412	588	3	ainsworth	ainsworth	PROPN
ftr-412	588	4	,	,	PUNCT
ftr-412	588	5	the	the	DET
ftr-412	588	6	one	one	NUM
ftr-412	588	7	-	-	PUNCT
ftr-412	588	8	stop	stop	NOUN
ftr-412	588	9	-	-	PUNCT
ftr-412	588	10	shop	shop	NOUN
ftr-412	588	11	for	for	ADP
ftr-412	588	12	vat	vat	NOUN
ftr-412	588	13	and	and	CCONJ
ftr-412	588	14	rst	rst	ADJ
ftr-412	588	15	:	:	PUNCT
ftr-412	588	16	common	common	ADJ
ftr-412	588	17	approaches	approach	NOUN
ftr-412	588	18	to	to	ADP
ftr-412	588	19	eu	eu	PROPN
ftr-412	588	20	-	-	PROPN
ftr-412	588	21	us	us	PROPN
ftr-412	588	22	consumption	consumption	NOUN
ftr-412	588	23	tax	tax	NOUN
ftr-412	588	24	issues	issue	NOUN
ftr-412	588	25	,	,	PUNCT
ftr-412	588	26	2005	2005	NUM
ftr-412	588	27	tax	tax	NOUN
ftr-412	588	28	notes	note	NOUN
ftr-412	588	29	int’l	int’l	NOUN
ftr-412	588	30	693	693	NUM
ftr-412	588	31	(	(	PUNCT
ftr-412	588	32	feb	feb	X
ftr-412	588	33	.	.	PROPN
ftr-412	588	34	21	21	NUM
ftr-412	588	35	,	,	PUNCT
ftr-412	588	36	2005	2005	NUM
ftr-412	588	37	)	)	PUNCT
ftr-412	588	38	.	.	PUNCT
ftr-412	589	1	51	51	NUM
ftr-412	589	2	.	.	PUNCT
ftr-412	589	3	cohen	cohen	PROPN
ftr-412	589	4	supra	supra	PROPN
ftr-412	589	5	note	note	PROPN
ftr-412	589	6	31	31	NUM
ftr-412	589	7	.	.	PUNCT
ftr-412	590	1	thus	thus	ADV
ftr-412	590	2	,	,	PUNCT
ftr-412	590	3	although	although	SCONJ
ftr-412	590	4	there	there	PRON
ftr-412	590	5	is	be	VERB
ftr-412	590	6	a	a	DET
ftr-412	590	7	structural	structural	ADJ
ftr-412	590	8	similarity	similarity	NOUN
ftr-412	590	9	among	among	ADP
ftr-412	590	10	the	the	DET
ftr-412	590	11	american	american	ADJ
ftr-412	590	12	rsts	rst	NOUN
ftr-412	590	13	there	there	PRON
ftr-412	590	14	is	be	VERB
ftr-412	590	15	an	an	DET
ftr-412	590	16	exceptional	exceptional	ADJ
ftr-412	590	17	degree	degree	NOUN
ftr-412	590	18	of	of	ADP
ftr-412	590	19	diversity	diversity	NOUN
ftr-412	590	20	in	in	ADP
ftr-412	590	21	the	the	DET
ftr-412	590	22	details	detail	NOUN
ftr-412	590	23	.	.	PUNCT
ftr-412	591	1	neither	neither	CCONJ
ftr-412	591	2	federal	federal	ADJ
ftr-412	591	3	legislation	legislation	NOUN
ftr-412	591	4	nor	nor	CCONJ
ftr-412	591	5	a	a	DET
ftr-412	591	6	significant	significant	ADJ
ftr-412	591	7	series	series	NOUN
ftr-412	591	8	of	of	ADP
ftr-412	591	9	constitutional	constitutional	ADJ
ftr-412	591	10	rulings	ruling	NOUN
ftr-412	591	11	control	control	VERB
ftr-412	591	12	the	the	DET
ftr-412	591	13	contours	contours	NOUN
ftr-412	591	14	of	of	ADP
ftr-412	591	15	these	these	DET
ftr-412	591	16	taxes	taxis	NOUN
ftr-412	591	17	.	.	PUNCT
ftr-412	592	1	this	this	PRON
ftr-412	592	2	is	be	AUX
ftr-412	592	3	not	not	PART
ftr-412	592	4	to	to	PART
ftr-412	592	5	say	say	VERB
ftr-412	592	6	that	that	SCONJ
ftr-412	592	7	the	the	DET
ftr-412	592	8	rsts	rst	NOUN
ftr-412	592	9	lack	lack	VERB
ftr-412	592	10	all	all	DET
ftr-412	592	11	harmonization	harmonization	NOUN
ftr-412	592	12	.	.	PUNCT
ftr-412	593	1	the49	the49	PROPN
ftr-412	593	2	sheer	sheer	ADJ
ftr-412	593	3	number	number	NOUN
ftr-412	593	4	of	of	ADP
ftr-412	593	5	these	these	DET
ftr-412	593	6	levies	levy	NOUN
ftr-412	593	7	has	have	AUX
ftr-412	593	8	always	always	ADV
ftr-412	593	9	made	make	VERB
ftr-412	593	10	some	some	DET
ftr-412	593	11	coordination	coordination	NOUN
ftr-412	593	12	essential	essential	ADJ
ftr-412	593	13	.	.	PUNCT
ftr-412	594	1	almost	almost	ADV
ftr-412	594	2	since	since	SCONJ
ftr-412	594	3	the	the	DET
ftr-412	594	4	beginning	beginning	NOUN
ftr-412	594	5	,	,	PUNCT
ftr-412	594	6	some	some	DET
ftr-412	594	7	states	state	NOUN
ftr-412	594	8	have	have	AUX
ftr-412	594	9	coordinated	coordinate	VERB
ftr-412	594	10	their	their	PRON
ftr-412	594	11	local	local	ADJ
ftr-412	594	12	level	level	NOUN
ftr-412	594	13	rsts	rst	VERB
ftr-412	594	14	thorough	thorough	ADJ
ftr-412	594	15	“	"	PUNCT
ftr-412	594	16	one	one	NUM
ftr-412	594	17	-	-	PUNCT
ftr-412	594	18	stop	stop	NOUN
ftr-412	594	19	-	-	PUNCT
ftr-412	594	20	shops	shop	NOUN
ftr-412	594	21	”	"	PUNCT
ftr-412	594	22	where	where	SCONJ
ftr-412	594	23	many	many	ADJ
ftr-412	594	24	(	(	PUNCT
ftr-412	594	25	or	or	CCONJ
ftr-412	594	26	all	all	PRON
ftr-412	594	27	)	)	PUNCT
ftr-412	594	28	of	of	ADP
ftr-412	594	29	the	the	DET
ftr-412	594	30	rsts	rst	NOUN
ftr-412	594	31	in	in	ADP
ftr-412	594	32	a	a	DET
ftr-412	594	33	single	single	ADJ
ftr-412	594	34	state	state	NOUN
ftr-412	594	35	are	be	AUX
ftr-412	594	36	managed	manage	VERB
ftr-412	594	37	through	through	ADP
ftr-412	594	38	a	a	DET
ftr-412	594	39	single	single	ADJ
ftr-412	594	40	set	set	NOUN
ftr-412	594	41	of	of	ADP
ftr-412	594	42	reporting	reporting	NOUN
ftr-412	594	43	rules	rule	NOUN
ftr-412	594	44	,	,	PUNCT
ftr-412	594	45	tax	tax	NOUN
ftr-412	594	46	base	base	NOUN
ftr-412	594	47	measures	measure	NOUN
ftr-412	594	48	,	,	PUNCT
ftr-412	594	49	and	and	CCONJ
ftr-412	594	50	rate	rate	NOUN
ftr-412	594	51	restrictions	restriction	NOUN
ftr-412	594	52	.	.	PUNCT
ftr-412	595	1	these	these	DET
ftr-412	595	2	state	state	NOUN
ftr-412	595	3	-	-	PUNCT
ftr-412	595	4	coordinated	coordinate	VERB
ftr-412	595	5	systems	system	NOUN
ftr-412	595	6	are	be	AUX
ftr-412	595	7	frequently	frequently	ADV
ftr-412	595	8	automated	automate	VERB
ftr-412	595	9	for50	for50	ADJ
ftr-412	595	10	reporting	reporting	NOUN
ftr-412	595	11	and	and	CCONJ
ftr-412	595	12	payment	payment	NOUN
ftr-412	595	13	purposes	purpose	NOUN
ftr-412	595	14	.	.	PUNCT
ftr-412	596	1	but	but	CCONJ
ftr-412	596	2	this	this	DET
ftr-412	596	3	assemblage	assemblage	NOUN
ftr-412	596	4	of	of	ADP
ftr-412	596	5	non	non	ADJ
ftr-412	596	6	-	-	ADJ
ftr-412	596	7	comprehensive	comprehensive	ADJ
ftr-412	596	8	one	one	NUM
ftr-412	596	9	-	-	PUNCT
ftr-412	596	10	stop	stop	NOUN
ftr-412	596	11	-	-	PUNCT
ftr-412	596	12	shops	shop	NOUN
ftr-412	596	13	is	be	AUX
ftr-412	596	14	a	a	DET
ftr-412	596	15	far	far	ADJ
ftr-412	596	16	cry	cry	NOUN
ftr-412	596	17	from	from	ADP
ftr-412	596	18	the	the	DET
ftr-412	596	19	type	type	NOUN
ftr-412	596	20	of	of	ADP
ftr-412	596	21	control	control	NOUN
ftr-412	596	22	that	that	PRON
ftr-412	596	23	arises	arise	VERB
ftr-412	596	24	in	in	ADP
ftr-412	596	25	the	the	DET
ftr-412	596	26	eu	eu	PROPN
ftr-412	596	27	vat	vat	NOUN
ftr-412	596	28	under	under	ADP
ftr-412	596	29	the	the	DET
ftr-412	596	30	sixth	sixth	ADJ
ftr-412	596	31	directive	directive	NOUN
ftr-412	596	32	where	where	SCONJ
ftr-412	596	33	all	all	DET
ftr-412	596	34	member	member	NOUN
ftr-412	596	35	states	state	NOUN
ftr-412	596	36	must	must	AUX
ftr-412	596	37	adhere	adhere	VERB
ftr-412	596	38	to	to	ADP
ftr-412	596	39	a	a	DET
ftr-412	596	40	single	single	ADJ
ftr-412	596	41	set	set	NOUN
ftr-412	596	42	of	of	ADP
ftr-412	596	43	rules	rule	NOUN
ftr-412	596	44	,	,	PUNCT
ftr-412	596	45	occasionally	occasionally	ADV
ftr-412	596	46	with	with	ADP
ftr-412	596	47	clearly	clearly	ADV
ftr-412	596	48	defined	define	VERB
ftr-412	596	49	optional	optional	ADJ
ftr-412	596	50	methodologies	methodology	NOUN
ftr-412	596	51	,	,	PUNCT
ftr-412	596	52	and	and	CCONJ
ftr-412	596	53	where	where	SCONJ
ftr-412	596	54	derogations	derogation	NOUN
ftr-412	596	55	from	from	ADP
ftr-412	596	56	standards	standard	NOUN
ftr-412	596	57	require	require	VERB
ftr-412	596	58	commission	commission	NOUN
ftr-412	596	59	approval	approval	NOUN
ftr-412	596	60	.	.	PUNCT
ftr-412	597	1	finally	finally	ADV
ftr-412	597	2	,	,	PUNCT
ftr-412	597	3	the	the	DET
ftr-412	597	4	u.s	u.s	PROPN
ftr-412	597	5	.	.	PROPN
ftr-412	597	6	has	have	VERB
ftr-412	597	7	no	no	DET
ftr-412	597	8	national	national	ADJ
ftr-412	597	9	i	i	PROPN
ftr-412	597	10	d	d	PROPN
ftr-412	597	11	,	,	PUNCT
ftr-412	597	12	and	and	CCONJ
ftr-412	597	13	certainly	certainly	ADV
ftr-412	597	14	has	have	VERB
ftr-412	597	15	no	no	DET
ftr-412	597	16	government	government	NOUN
ftr-412	597	17	standard	standard	NOUN
ftr-412	597	18	for	for	ADP
ftr-412	597	19	digital	digital	ADJ
ftr-412	597	20	identification	identification	NOUN
ftr-412	597	21	–	–	PUNCT
ftr-412	597	22	it	it	PRON
ftr-412	597	23	has	have	VERB
ftr-412	597	24	no	no	DET
ftr-412	597	25	e	e	NOUN
ftr-412	597	26	-	-	NOUN
ftr-412	597	27	government	government	ADJ
ftr-412	597	28	infrastructure	infrastructure	NOUN
ftr-412	597	29	that	that	PRON
ftr-412	597	30	will	will	AUX
ftr-412	597	31	facilitate	facilitate	VERB
ftr-412	597	32	easy	easy	ADJ
ftr-412	597	33	citizens	citizen	NOUN
ftr-412	597	34	-	-	PUNCT
ftr-412	597	35	to	to	ADP
ftr-412	597	36	-	-	PUNCT
ftr-412	597	37	government	government	NOUN
ftr-412	597	38	digital	digital	ADJ
ftr-412	597	39	correspondence	correspondence	NOUN
ftr-412	597	40	.	.	PUNCT
ftr-412	598	1	thus	thus	ADV
ftr-412	598	2	,	,	PUNCT
ftr-412	598	3	the	the	DET
ftr-412	598	4	kinds	kind	NOUN
ftr-412	598	5	of	of	ADP
ftr-412	598	6	secure	secure	ADJ
ftr-412	598	7	digital	digital	ADJ
ftr-412	598	8	correspondence	correspondence	NOUN
ftr-412	598	9	that	that	PRON
ftr-412	598	10	most	most	ADJ
ftr-412	598	11	citizens	citizen	NOUN
ftr-412	598	12	in	in	ADP
ftr-412	598	13	the	the	DET
ftr-412	598	14	eu	eu	PROPN
ftr-412	598	15	expect	expect	VERB
ftr-412	598	16	to	to	PART
ftr-412	598	17	have	have	VERB
ftr-412	598	18	with	with	ADP
ftr-412	598	19	their	their	PRON
ftr-412	598	20	government	government	NOUN
ftr-412	598	21	as	as	ADP
ftr-412	598	22	a	a	DET
ftr-412	598	23	matter	matter	NOUN
ftr-412	598	24	of	of	ADP
ftr-412	598	25	course	course	NOUN
ftr-412	598	26	are	be	AUX
ftr-412	598	27	simply	simply	ADV
ftr-412	598	28	not	not	PART
ftr-412	598	29	the	the	DET
ftr-412	598	30	norm	norm	NOUN
ftr-412	598	31	in	in	ADP
ftr-412	598	32	the	the	DET
ftr-412	598	33	u.s	u.s	PROPN
ftr-412	598	34	.	.	PROPN
ftr-412	599	1	the	the	DET
ftr-412	599	2	events	event	NOUN
ftr-412	599	3	of	of	ADP
ftr-412	599	4	september	september	PROPN
ftr-412	599	5	11	11	NUM
ftr-412	599	6	,	,	PUNCT
ftr-412	599	7	2001	2001	NUM
ftr-412	599	8	have	have	AUX
ftr-412	599	9	changed	change	VERB
ftr-412	599	10	american	american	ADJ
ftr-412	599	11	perceptions	perception	NOUN
ftr-412	599	12	about	about	ADP
ftr-412	599	13	digital	digital	ADJ
ftr-412	599	14	ids	id	NOUN
ftr-412	599	15	.	.	PUNCT
ftr-412	600	1	the	the	DET
ftr-412	600	2	u.s	u.s	PROPN
ftr-412	600	3	.	.	PROPN
ftr-412	600	4	is	be	AUX
ftr-412	600	5	far	far	ADV
ftr-412	600	6	more	more	ADV
ftr-412	600	7	concerned	concerned	ADJ
ftr-412	600	8	today	today	NOUN
ftr-412	600	9	with	with	ADP
ftr-412	600	10	embedding	embed	VERB
ftr-412	600	11	biometric	biometric	ADJ
ftr-412	600	12	identifiers	identifier	NOUN
ftr-412	600	13	in	in	ADP
ftr-412	600	14	national	national	ADJ
ftr-412	600	15	ids	id	NOUN
ftr-412	600	16	through	through	ADP
ftr-412	600	17	smart	smart	ADJ
ftr-412	600	18	card	card	NOUN
ftr-412	600	19	technologies	technology	NOUN
ftr-412	600	20	than	than	ADP
ftr-412	600	21	ever	ever	ADV
ftr-412	600	22	before	before	ADV
ftr-412	600	23	.	.	PUNCT
ftr-412	601	1	there	there	PRON
ftr-412	601	2	have	have	AUX
ftr-412	601	3	been	be	AUX
ftr-412	601	4	two	two	NUM
ftr-412	601	5	notable	notable	ADJ
ftr-412	601	6	u.s	u.s	PROPN
ftr-412	601	7	.	.	PROPN
ftr-412	601	8	pushes	push	VERB
ftr-412	601	9	for	for	ADP
ftr-412	601	10	these	these	DET
ftr-412	601	11	kinds	kind	NOUN
ftr-412	601	12	of	of	ADP
ftr-412	601	13	ids	id	NOUN
ftr-412	601	14	–	–	PUNCT
ftr-412	601	15	the	the	DET
ftr-412	601	16	first	first	ADJ
ftr-412	601	17	is	be	AUX
ftr-412	601	18	for	for	SCONJ
ftr-412	601	19	secure	secure	ADJ
ftr-412	601	20	identity	identity	NOUN
ftr-412	601	21	documents	document	NOUN
ftr-412	601	22	at	at	ADP
ftr-412	601	23	the	the	DET
ftr-412	601	24	borders	border	NOUN
ftr-412	601	25	(	(	PUNCT
ftr-412	601	26	passports	passport	NOUN
ftr-412	601	27	and	and	CCONJ
ftr-412	601	28	visa	visa	NOUN
ftr-412	601	29	documents	document	NOUN
ftr-412	601	30	of	of	ADP
ftr-412	601	31	foreigners	foreigner	NOUN
ftr-412	601	32	)	)	PUNCT
ftr-412	601	33	–	–	PUNCT
ftr-412	601	34	the	the	DET
ftr-412	601	35	second	second	NOUN
ftr-412	601	36	is	be	AUX
ftr-412	601	37	for	for	ADP
ftr-412	601	38	domestic	domestic	ADJ
ftr-412	601	39	ids	id	NOUN
ftr-412	601	40	of	of	ADP
ftr-412	601	41	americans	americans	PROPN
ftr-412	601	42	(	(	PUNCT
ftr-412	601	43	the51	the51	PROPN
ftr-412	601	44	real	real	ADJ
ftr-412	601	45	i	i	PROPN
ftr-412	601	46	d	d	PROPN
ftr-412	601	47	act	act	NOUN
ftr-412	601	48	of	of	ADP
ftr-412	601	49	2005	2005	NUM
ftr-412	601	50	)	)	PUNCT
ftr-412	601	51	.	.	PUNCT
ftr-412	602	1	based	base	VERB
ftr-412	602	2	on	on	ADP
ftr-412	602	3	the	the	DET
ftr-412	602	4	eu	eu	PROPN
ftr-412	602	5	experience	experience	NOUN
ftr-412	602	6	,	,	PUNCT
ftr-412	602	7	american	american	PROPN
ftr-412	602	8	rst	rst	PROPN
ftr-412	602	9	taxpayers	taxpayer	NOUN
ftr-412	602	10	should	should	AUX
ftr-412	602	11	expect	expect	VERB
ftr-412	602	12	to	to	PART
ftr-412	602	13	see	see	VERB
ftr-412	602	14	some	some	DET
ftr-412	602	15	changes	change	NOUN
ftr-412	602	16	when	when	SCONJ
ftr-412	602	17	the	the	DET
ftr-412	602	18	american	american	ADJ
ftr-412	602	19	“	"	PUNCT
ftr-412	602	20	smart	smart	ADJ
ftr-412	602	21	”	"	PUNCT
ftr-412	602	22	ids	id	NOUN
ftr-412	602	23	are	be	AUX
ftr-412	602	24	in	in	ADP
ftr-412	602	25	place	place	NOUN
ftr-412	602	26	.	.	PUNCT
ftr-412	603	1	the	the	DET
ftr-412	603	2	real	real	ADJ
ftr-412	603	3	i	i	PROPN
ftr-412	603	4	d	d	PROPN
ftr-412	603	5	676	676	NUM
ftr-412	603	6	florida	florida	PROPN
ftr-412	603	7	tax	tax	NOUN
ftr-412	603	8	review	review	NOUN
ftr-412	603	9	vol	vol	NOUN
ftr-412	603	10	.	.	PUNCT
ftr-412	604	1	7:10	7:10	NUM
ftr-412	604	2	52	52	NUM
ftr-412	604	3	.	.	PUNCT
ftr-412	605	1	sobel	sobel	NOUN
ftr-412	605	2	,	,	PUNCT
ftr-412	605	3	supra	supra	PROPN
ftr-412	605	4	note	note	PROPN
ftr-412	605	5	16	16	NUM
ftr-412	605	6	,	,	PUNCT
ftr-412	605	7	at	at	ADP
ftr-412	605	8	323	323	NUM
ftr-412	605	9	,	,	PUNCT
ftr-412	605	10	n.	n.	NOUN
ftr-412	605	11	10	10	NUM
ftr-412	605	12	,	,	PUNCT
ftr-412	605	13	11	11	NUM
ftr-412	605	14	,	,	PUNCT
ftr-412	605	15	12	12	NUM
ftr-412	605	16	&	&	CCONJ
ftr-412	605	17	13	13	NUM
ftr-412	605	18	(	(	PUNCT
ftr-412	605	19	identifying	identify	VERB
ftr-412	605	20	these	these	DET
ftr-412	605	21	five	five	NUM
ftr-412	605	22	databases	database	NOUN
ftr-412	605	23	as	as	ADP
ftr-412	605	24	:	:	PUNCT
ftr-412	605	25	(	(	PUNCT
ftr-412	605	26	1	1	X
ftr-412	605	27	)	)	PUNCT
ftr-412	605	28	the	the	DET
ftr-412	605	29	immigration	immigration	NOUN
ftr-412	605	30	reform	reform	NOUN
ftr-412	605	31	and	and	CCONJ
ftr-412	605	32	control	control	PROPN
ftr-412	605	33	act	act	PROPN
ftr-412	605	34	of	of	ADP
ftr-412	605	35	1986	1986	NUM
ftr-412	605	36	(	(	PUNCT
ftr-412	605	37	“	"	PUNCT
ftr-412	605	38	irca	irca	PROPN
ftr-412	605	39	”	"	PUNCT
ftr-412	605	40	)	)	PUNCT
ftr-412	605	41	pub	pub	NOUN
ftr-412	605	42	.	.	PUNCT
ftr-412	606	1	l.	l.	PROPN
ftr-412	606	2	no	no	INTJ
ftr-412	606	3	.	.	PROPN
ftr-412	607	1	99	99	NUM
ftr-412	607	2	-	-	SYM
ftr-412	607	3	603	603	NUM
ftr-412	607	4	,	,	PUNCT
ftr-412	607	5	100	100	NUM
ftr-412	607	6	stat	stat	NOUN
ftr-412	607	7	.	.	PUNCT
ftr-412	608	1	3359	3359	NUM
ftr-412	608	2	(	(	PUNCT
ftr-412	608	3	1986	1986	NUM
ftr-412	608	4	)	)	PUNCT
ftr-412	608	5	;	;	PUNCT
ftr-412	608	6	(	(	PUNCT
ftr-412	608	7	2	2	X
ftr-412	608	8	)	)	PUNCT
ftr-412	608	9	the	the	DET
ftr-412	608	10	illegal	illegal	ADJ
ftr-412	608	11	immigration	immigration	NOUN
ftr-412	608	12	reform	reform	NOUN
ftr-412	608	13	and	and	CCONJ
ftr-412	608	14	immigrant	immigrant	ADJ
ftr-412	608	15	responsibility	responsibility	NOUN
ftr-412	608	16	act	act	NOUN
ftr-412	608	17	of	of	ADP
ftr-412	608	18	2996	2996	NUM
ftr-412	608	19	(	(	PUNCT
ftr-412	608	20	“	"	PUNCT
ftr-412	608	21	iirira	iirira	PROPN
ftr-412	608	22	”	"	PUNCT
ftr-412	608	23	)	)	PUNCT
ftr-412	608	24	pub	pub	NOUN
ftr-412	608	25	.	.	PUNCT
ftr-412	609	1	l.	l.	PROPN
ftr-412	609	2	no	no	INTJ
ftr-412	609	3	.	.	PROPN
ftr-412	610	1	104	104	NUM
ftr-412	610	2	-	-	SYM
ftr-412	610	3	208	208	NUM
ftr-412	610	4	,	,	PUNCT
ftr-412	610	5	110	110	NUM
ftr-412	610	6	stat	stat	NOUN
ftr-412	610	7	.	.	PUNCT
ftr-412	611	1	3009	3009	NUM
ftr-412	611	2	-	-	SYM
ftr-412	611	3	546	546	NUM
ftr-412	611	4	to	to	ADP
ftr-412	611	5	3009	3009	NUM
ftr-412	611	6	-	-	SYM
ftr-412	611	7	724	724	NUM
ftr-412	611	8	(	(	PUNCT
ftr-412	611	9	1996	1996	NUM
ftr-412	611	10	)	)	PUNCT
ftr-412	611	11	;	;	PUNCT
ftr-412	611	12	(	(	PUNCT
ftr-412	611	13	3	3	X
ftr-412	611	14	)	)	PUNCT
ftr-412	611	15	the	the	DET
ftr-412	611	16	personal	personal	ADJ
ftr-412	611	17	responsibility	responsibility	NOUN
ftr-412	611	18	and	and	CCONJ
ftr-412	611	19	work	work	VERB
ftr-412	611	20	opportunity	opportunity	NOUN
ftr-412	611	21	reconciliation	reconciliation	NOUN
ftr-412	611	22	act	act	NOUN
ftr-412	611	23	of	of	ADP
ftr-412	611	24	1996	1996	NUM
ftr-412	611	25	(	(	PUNCT
ftr-412	611	26	“	"	PUNCT
ftr-412	611	27	welfare	welfare	NOUN
ftr-412	611	28	reform	reform	PROPN
ftr-412	611	29	act	act	PROPN
ftr-412	611	30	”	"	PUNCT
ftr-412	611	31	)	)	PUNCT
ftr-412	611	32	pub	pub	NOUN
ftr-412	611	33	.	.	PUNCT
ftr-412	612	1	l.	l.	PROPN
ftr-412	612	2	no	no	INTJ
ftr-412	612	3	.	.	PROPN
ftr-412	613	1	104	104	NUM
ftr-412	613	2	-	-	SYM
ftr-412	613	3	193	193	NUM
ftr-412	613	4	,	,	PUNCT
ftr-412	613	5	110	110	NUM
ftr-412	613	6	stat	stat	NOUN
ftr-412	613	7	.	.	PUNCT
ftr-412	614	1	2105	2105	NUM
ftr-412	614	2	(	(	PUNCT
ftr-412	614	3	1996	1996	NUM
ftr-412	614	4	)	)	PUNCT
ftr-412	614	5	;	;	PUNCT
ftr-412	614	6	(	(	PUNCT
ftr-412	614	7	4	4	X
ftr-412	614	8	)	)	PUNCT
ftr-412	614	9	the	the	DET
ftr-412	614	10	health	health	NOUN
ftr-412	614	11	insurance	insurance	NOUN
ftr-412	614	12	portability	portability	NOUN
ftr-412	614	13	and	and	CCONJ
ftr-412	614	14	accountability	accountability	NOUN
ftr-412	614	15	act	act	NOUN
ftr-412	614	16	of	of	ADP
ftr-412	614	17	1996	1996	NUM
ftr-412	614	18	(	(	PUNCT
ftr-412	614	19	“	"	PUNCT
ftr-412	614	20	hipaa	hipaa	NOUN
ftr-412	614	21	”	"	PUNCT
ftr-412	614	22	)	)	PUNCT
ftr-412	614	23	pub	pub	NOUN
ftr-412	614	24	.	.	PUNCT
ftr-412	615	1	l.	l.	PROPN
ftr-412	615	2	no	no	INTJ
ftr-412	615	3	.	.	PROPN
ftr-412	616	1	104	104	NUM
ftr-412	616	2	-	-	SYM
ftr-412	616	3	191	191	NUM
ftr-412	616	4	,	,	PUNCT
ftr-412	616	5	110	110	NUM
ftr-412	616	6	stat	stat	NOUN
ftr-412	616	7	.	.	PUNCT
ftr-412	617	1	1936	1936	NUM
ftr-412	617	2	(	(	PUNCT
ftr-412	617	3	1996	1996	NUM
ftr-412	617	4	)	)	PUNCT
ftr-412	617	5	and	and	CCONJ
ftr-412	617	6	(	(	PUNCT
ftr-412	617	7	5	5	X
ftr-412	617	8	)	)	PUNCT
ftr-412	617	9	the	the	DET
ftr-412	617	10	federal	federal	PROPN
ftr-412	617	11	aviation	aviation	PROPN
ftr-412	617	12	administration	administration	PROPN
ftr-412	617	13	i	i	PROPN
ftr-412	617	14	d	d	PROPN
ftr-412	617	15	requirement	requirement	NOUN
ftr-412	617	16	and	and	CCONJ
ftr-412	617	17	computer	computer	NOUN
ftr-412	617	18	assisted	assist	VERB
ftr-412	617	19	passenger	passenger	NOUN
ftr-412	617	20	screening	screening	NOUN
ftr-412	617	21	system	system	NOUN
ftr-412	617	22	(	(	PUNCT
ftr-412	617	23	“	"	PUNCT
ftr-412	617	24	caps	cap	NOUN
ftr-412	617	25	”	"	PUNCT
ftr-412	617	26	)	)	PUNCT
ftr-412	617	27	,	,	PUNCT
ftr-412	617	28	and	and	CCONJ
ftr-412	617	29	indicating	indicate	VERB
ftr-412	617	30	that	that	SCONJ
ftr-412	617	31	this	this	DET
ftr-412	617	32	assembly	assembly	NOUN
ftr-412	617	33	of	of	ADP
ftr-412	617	34	databanks	databank	NOUN
ftr-412	617	35	can	can	AUX
ftr-412	617	36	be	be	AUX
ftr-412	617	37	enhanced	enhance	VERB
ftr-412	617	38	with	with	ADP
ftr-412	617	39	data	datum	NOUN
ftr-412	617	40	from	from	ADP
ftr-412	617	41	the	the	DET
ftr-412	617	42	fbi	fbi	PROPN
ftr-412	617	43	’s	’s	PART
ftr-412	617	44	national	national	PROPN
ftr-412	617	45	crime	crime	PROPN
ftr-412	617	46	information	information	NOUN
ftr-412	617	47	center	center	PROPN
ftr-412	617	48	2000	2000	NUM
ftr-412	617	49	,	,	PUNCT
ftr-412	617	50	the	the	DET
ftr-412	617	51	department	department	NOUN
ftr-412	617	52	of	of	ADP
ftr-412	617	53	transportation	transportation	NOUN
ftr-412	617	54	,	,	PUNCT
ftr-412	617	55	the	the	DET
ftr-412	617	56	social	social	ADJ
ftr-412	617	57	security	security	NOUN
ftr-412	617	58	administration	administration	NOUN
ftr-412	617	59	and	and	CCONJ
ftr-412	617	60	a	a	DET
ftr-412	617	61	whole	whole	ADJ
ftr-412	617	62	series	series	NOUN
ftr-412	617	63	of	of	ADP
ftr-412	617	64	educational	educational	ADJ
ftr-412	617	65	databanks	databank	NOUN
ftr-412	617	66	.	.	PUNCT
ftr-412	617	67	)	)	PUNCT
ftr-412	617	68	.	.	PUNCT
ftr-412	618	1	53	53	NUM
ftr-412	618	2	.	.	PUNCT
ftr-412	619	1	idabc	idabc	PROPN
ftr-412	619	2	report	report	PROPN
ftr-412	619	3	supra	supra	PROPN
ftr-412	619	4	note	note	PROPN
ftr-412	619	5	47	47	NUM
ftr-412	619	6	&	&	CCONJ
ftr-412	619	7	infra	infra	NOUN
ftr-412	619	8	appendix	appendix	VERB
ftr-412	619	9	a	a	PRON
ftr-412	619	10	,	,	PUNCT
ftr-412	619	11	at	at	ADP
ftr-412	619	12	france	france	PROPN
ftr-412	619	13	.	.	PUNCT
ftr-412	620	1	54	54	NUM
ftr-412	620	2	.	.	PUNCT
ftr-412	621	1	idabc	idabc	PROPN
ftr-412	621	2	report	report	PROPN
ftr-412	621	3	supra	supra	PROPN
ftr-412	621	4	note	note	PROPN
ftr-412	621	5	47	47	NUM
ftr-412	621	6	&	&	CCONJ
ftr-412	621	7	infra	infra	NOUN
ftr-412	621	8	appendix	appendix	VERB
ftr-412	621	9	a	a	PRON
ftr-412	621	10	,	,	PUNCT
ftr-412	621	11	at	at	ADP
ftr-412	621	12	france	france	PROPN
ftr-412	621	13	.	.	PUNCT
ftr-412	622	1	act	act	PROPN
ftr-412	622	2	should	should	AUX
ftr-412	622	3	significantly	significantly	ADV
ftr-412	622	4	change	change	VERB
ftr-412	622	5	the	the	DET
ftr-412	622	6	way	way	NOUN
ftr-412	622	7	americans	americans	PROPN
ftr-412	622	8	relate	relate	VERB
ftr-412	622	9	to	to	ADP
ftr-412	622	10	their	their	PRON
ftr-412	622	11	taxing	tax	VERB
ftr-412	622	12	authorities	authority	NOUN
ftr-412	622	13	–	–	PUNCT
ftr-412	622	14	even	even	ADV
ftr-412	622	15	though	though	SCONJ
ftr-412	622	16	improving	improve	VERB
ftr-412	622	17	this	this	DET
ftr-412	622	18	relationship	relationship	NOUN
ftr-412	622	19	was	be	AUX
ftr-412	622	20	certainly	certainly	ADV
ftr-412	622	21	not	not	PART
ftr-412	622	22	one	one	NUM
ftr-412	622	23	of	of	ADP
ftr-412	622	24	the	the	DET
ftr-412	622	25	stated	state	VERB
ftr-412	622	26	or	or	CCONJ
ftr-412	622	27	intended	intend	VERB
ftr-412	622	28	benefits	benefit	NOUN
ftr-412	622	29	of	of	ADP
ftr-412	622	30	the	the	DET
ftr-412	622	31	real	real	ADJ
ftr-412	622	32	i	i	PROPN
ftr-412	622	33	d	d	PROPN
ftr-412	622	34	act	act	PROPN
ftr-412	622	35	.	.	PUNCT
ftr-412	623	1	once	once	SCONJ
ftr-412	623	2	digital	digital	PROPN
ftr-412	623	3	i	i	PROPN
ftr-412	623	4	d	d	PROPN
ftr-412	623	5	’s	’s	X
ftr-412	623	6	(	(	PUNCT
ftr-412	623	7	complete	complete	ADJ
ftr-412	623	8	with	with	ADP
ftr-412	623	9	biometric	biometric	ADJ
ftr-412	623	10	identifiers	identifier	NOUN
ftr-412	623	11	and	and	CCONJ
ftr-412	623	12	encrypted	encrypt	VERB
ftr-412	623	13	digital	digital	ADJ
ftr-412	623	14	signatures	signature	NOUN
ftr-412	623	15	)	)	PUNCT
ftr-412	623	16	become	become	VERB
ftr-412	623	17	commonplace	commonplace	ADJ
ftr-412	623	18	in	in	ADP
ftr-412	623	19	america	america	PROPN
ftr-412	623	20	,	,	PUNCT
ftr-412	623	21	it	it	PRON
ftr-412	623	22	will	will	AUX
ftr-412	623	23	only	only	ADV
ftr-412	623	24	be	be	AUX
ftr-412	623	25	a	a	DET
ftr-412	623	26	matter	matter	NOUN
ftr-412	623	27	of	of	ADP
ftr-412	623	28	time	time	NOUN
ftr-412	623	29	before	before	ADP
ftr-412	623	30	taxpayers	taxpayer	NOUN
ftr-412	623	31	(	(	PUNCT
ftr-412	623	32	and	and	CCONJ
ftr-412	623	33	tax	tax	NOUN
ftr-412	623	34	authorities	authority	NOUN
ftr-412	623	35	)	)	PUNCT
ftr-412	624	1	demand	demand	VERB
ftr-412	624	2	that	that	SCONJ
ftr-412	624	3	a	a	PRON
ftr-412	624	4	fully	fully	ADV
ftr-412	624	5	digital	digital	ADJ
ftr-412	624	6	,	,	PUNCT
ftr-412	624	7	fully	fully	ADV
ftr-412	624	8	transactional	transactional	ADJ
ftr-412	624	9	web	web	NOUN
ftr-412	624	10	portal	portal	NOUN
ftr-412	624	11	be	be	AUX
ftr-412	624	12	opened	open	VERB
ftr-412	624	13	.	.	PUNCT
ftr-412	625	1	4	4	X
ftr-412	625	2	.	.	X
ftr-412	625	3	the	the	DET
ftr-412	625	4	real	real	ADJ
ftr-412	625	5	i	i	PROPN
ftr-412	625	6	d	d	PROPN
ftr-412	625	7	act	act	NOUN
ftr-412	625	8	of	of	ADP
ftr-412	625	9	2005	2005	NUM
ftr-412	625	10	:	:	PUNCT
ftr-412	625	11	an	an	DET
ftr-412	625	12	american	american	ADJ
ftr-412	625	13	smart	smart	PROPN
ftr-412	625	14	i	i	PROPN
ftr-412	625	15	d	d	PROPN
ftr-412	625	16	card	card	NOUN
ftr-412	625	17	long	long	ADV
ftr-412	625	18	before	before	ADP
ftr-412	625	19	september	september	PROPN
ftr-412	625	20	11	11	NUM
ftr-412	625	21	,	,	PUNCT
ftr-412	625	22	2001	2001	NUM
ftr-412	625	23	some	some	DET
ftr-412	625	24	americans	americans	PROPN
ftr-412	625	25	saw	see	VERB
ftr-412	625	26	the	the	DET
ftr-412	625	27	basic	basic	ADJ
ftr-412	625	28	components	component	NOUN
ftr-412	625	29	of	of	ADP
ftr-412	625	30	an	an	DET
ftr-412	625	31	american	american	ADJ
ftr-412	625	32	national	national	PROPN
ftr-412	625	33	i	i	PROPN
ftr-412	625	34	d	d	PROPN
ftr-412	625	35	system	system	NOUN
ftr-412	625	36	being	be	AUX
ftr-412	625	37	put	put	VERB
ftr-412	625	38	in	in	ADP
ftr-412	625	39	place	place	NOUN
ftr-412	625	40	(	(	PUNCT
ftr-412	625	41	informally	informally	ADV
ftr-412	625	42	)	)	PUNCT
ftr-412	625	43	.	.	PUNCT
ftr-412	626	1	five	five	NUM
ftr-412	626	2	very	very	ADV
ftr-412	626	3	large	large	ADJ
ftr-412	626	4	databases	database	NOUN
ftr-412	626	5	holding	hold	VERB
ftr-412	626	6	a	a	DET
ftr-412	626	7	great	great	ADJ
ftr-412	626	8	deal	deal	NOUN
ftr-412	626	9	of	of	ADP
ftr-412	626	10	information	information	NOUN
ftr-412	626	11	about	about	ADP
ftr-412	626	12	americans	americans	PROPN
ftr-412	626	13	were	be	AUX
ftr-412	626	14	constructed	construct	VERB
ftr-412	626	15	in	in	ADP
ftr-412	626	16	the	the	DET
ftr-412	626	17	late	late	ADJ
ftr-412	626	18	1980	1980	NUM
ftr-412	626	19	’s	’s	NOUN
ftr-412	626	20	and	and	CCONJ
ftr-412	626	21	1990	1990	NUM
ftr-412	626	22	’s	’s	NOUN
ftr-412	626	23	.	.	PUNCT
ftr-412	627	1	a	a	DET
ftr-412	627	2	national	national	PROPN
ftr-412	627	3	i	i	PROPN
ftr-412	627	4	d	d	PROPN
ftr-412	627	5	could	could	AUX
ftr-412	627	6	be52	be52	PROPN
ftr-412	627	7	established	establish	VERB
ftr-412	627	8	by	by	ADP
ftr-412	627	9	linking	link	VERB
ftr-412	627	10	these	these	DET
ftr-412	627	11	databases	database	NOUN
ftr-412	627	12	.	.	PUNCT
ftr-412	628	1	it	it	PRON
ftr-412	628	2	would	would	AUX
ftr-412	628	3	simply	simply	ADV
ftr-412	628	4	require	require	VERB
ftr-412	628	5	the	the	DET
ftr-412	628	6	assignment	assignment	NOUN
ftr-412	628	7	of	of	ADP
ftr-412	628	8	a	a	DET
ftr-412	628	9	unique	unique	ADJ
ftr-412	628	10	digital	digital	ADJ
ftr-412	628	11	identifier	identifier	NOUN
ftr-412	628	12	to	to	ADP
ftr-412	628	13	every	every	DET
ftr-412	628	14	american	american	ADJ
ftr-412	628	15	and	and	CCONJ
ftr-412	628	16	then	then	ADV
ftr-412	628	17	merger	merger	NOUN
ftr-412	628	18	of	of	ADP
ftr-412	628	19	the	the	DET
ftr-412	628	20	databases	database	NOUN
ftr-412	628	21	.	.	PUNCT
ftr-412	629	1	to	to	PART
ftr-412	629	2	make	make	VERB
ftr-412	629	3	this	this	PRON
ftr-412	629	4	into	into	ADP
ftr-412	629	5	a	a	DET
ftr-412	629	6	useful	useful	ADJ
ftr-412	629	7	tool	tool	NOUN
ftr-412	629	8	against	against	ADP
ftr-412	629	9	terrorist	terrorist	NOUN
ftr-412	629	10	one	one	NUM
ftr-412	629	11	or	or	CCONJ
ftr-412	629	12	more	more	ADJ
ftr-412	629	13	biometric	biometric	ADJ
ftr-412	629	14	identifiers	identifier	NOUN
ftr-412	629	15	associated	associate	VERB
ftr-412	629	16	with	with	ADP
ftr-412	629	17	each	each	DET
ftr-412	629	18	person	person	NOUN
ftr-412	629	19	would	would	AUX
ftr-412	629	20	need	need	VERB
ftr-412	629	21	to	to	PART
ftr-412	629	22	be	be	AUX
ftr-412	629	23	added	add	VERB
ftr-412	629	24	.	.	PUNCT
ftr-412	630	1	if	if	SCONJ
ftr-412	630	2	done	do	VERB
ftr-412	630	3	covertly	covertly	ADV
ftr-412	630	4	such	such	DET
ftr-412	630	5	a	a	DET
ftr-412	630	6	“	"	PUNCT
ftr-412	630	7	constructed	construct	VERB
ftr-412	630	8	”	"	PUNCT
ftr-412	630	9	national	national	PROPN
ftr-412	630	10	i	i	PROPN
ftr-412	630	11	d	d	PROPN
ftr-412	630	12	would	would	AUX
ftr-412	630	13	likely	likely	ADV
ftr-412	630	14	produced	produce	VERB
ftr-412	630	15	a	a	DET
ftr-412	630	16	public	public	ADJ
ftr-412	630	17	outcry	outcry	NOUN
ftr-412	630	18	–	–	PUNCT
ftr-412	630	19	similar	similar	ADJ
ftr-412	630	20	to	to	ADP
ftr-412	630	21	the	the	DET
ftr-412	630	22	outrage	outrage	NOUN
ftr-412	630	23	seen	see	VERB
ftr-412	630	24	in	in	ADP
ftr-412	630	25	france	france	PROPN
ftr-412	630	26	when	when	SCONJ
ftr-412	630	27	the	the	DET
ftr-412	630	28	magazine	magazine	NOUN
ftr-412	630	29	le	le	X
ftr-412	630	30	monde	monde	PROPN
ftr-412	630	31	exposed	expose	VERB
ftr-412	630	32	a	a	DET
ftr-412	630	33	similar	similar	ADJ
ftr-412	630	34	french	french	ADJ
ftr-412	630	35	undertaking	undertaking	NOUN
ftr-412	630	36	(	(	PUNCT
ftr-412	630	37	march	march	PROPN
ftr-412	630	38	21	21	NUM
ftr-412	630	39	,	,	PUNCT
ftr-412	630	40	1979	1979	NUM
ftr-412	630	41	)	)	PUNCT
ftr-412	630	42	.	.	PUNCT
ftr-412	631	1	this	this	DET
ftr-412	631	2	event53	event53	NOUN
ftr-412	631	3	remains	remain	VERB
ftr-412	631	4	one	one	NUM
ftr-412	631	5	of	of	ADP
ftr-412	631	6	the	the	DET
ftr-412	631	7	reasons	reason	NOUN
ftr-412	631	8	that	that	PRON
ftr-412	631	9	smart	smart	ADJ
ftr-412	631	10	i	i	PROPN
ftr-412	631	11	d	d	PROPN
ftr-412	631	12	cards	card	NOUN
ftr-412	631	13	are	be	AUX
ftr-412	631	14	encountering	encounter	VERB
ftr-412	631	15	more	more	ADJ
ftr-412	631	16	resistance	resistance	NOUN
ftr-412	631	17	in	in	ADP
ftr-412	631	18	france	france	PROPN
ftr-412	631	19	than	than	ADP
ftr-412	631	20	elsewhere	elsewhere	ADV
ftr-412	631	21	in	in	ADP
ftr-412	631	22	europe	europe	PROPN
ftr-412	631	23	.	.	PUNCT
ftr-412	632	1	it	it	PRON
ftr-412	632	2	also	also	ADV
ftr-412	632	3	accounts	account	VERB
ftr-412	632	4	for	for	ADP
ftr-412	632	5	the	the	DET
ftr-412	632	6	french	french	ADJ
ftr-412	632	7	insistence	insistence	NOUN
ftr-412	632	8	that	that	SCONJ
ftr-412	632	9	biometric	biometric	ADJ
ftr-412	632	10	data	datum	NOUN
ftr-412	632	11	on	on	ADP
ftr-412	632	12	smart	smart	ADJ
ftr-412	632	13	i	i	PROPN
ftr-412	632	14	d	d	PROPN
ftr-412	632	15	cards	card	NOUN
ftr-412	632	16	be	be	AUX
ftr-412	632	17	stored	store	VERB
ftr-412	632	18	anonymously	anonymously	ADV
ftr-412	632	19	and	and	CCONJ
ftr-412	632	20	in	in	ADP
ftr-412	632	21	separate	separate	ADJ
ftr-412	632	22	files.54	files.54	NOUN
ftr-412	632	23	the	the	DET
ftr-412	632	24	american	american	ADJ
ftr-412	632	25	smart	smart	PROPN
ftr-412	632	26	i	i	PROPN
ftr-412	632	27	d	d	PROPN
ftr-412	632	28	card	card	NOUN
ftr-412	632	29	is	be	AUX
ftr-412	632	30	not	not	PART
ftr-412	632	31	being	be	AUX
ftr-412	632	32	developed	develop	VERB
ftr-412	632	33	covertly	covertly	ADV
ftr-412	632	34	,	,	PUNCT
ftr-412	632	35	but	but	CCONJ
ftr-412	632	36	it	it	PRON
ftr-412	632	37	is	be	AUX
ftr-412	632	38	being	be	AUX
ftr-412	632	39	constructed	construct	VERB
ftr-412	632	40	indirectly	indirectly	ADV
ftr-412	632	41	.	.	PUNCT
ftr-412	633	1	on	on	ADP
ftr-412	633	2	may	may	PROPN
ftr-412	633	3	11	11	NUM
ftr-412	633	4	,	,	PUNCT
ftr-412	633	5	2005	2005	NUM
ftr-412	633	6	president	president	PROPN
ftr-412	633	7	bush	bush	PROPN
ftr-412	633	8	signed	sign	VERB
ftr-412	633	9	the	the	DET
ftr-412	633	10	real	real	ADJ
ftr-412	633	11	2006	2006	NUM
ftr-412	633	12	]	]	PUNCT
ftr-412	633	13	biometrics	biometric	NOUN
ftr-412	633	14	:	:	PUNCT
ftr-412	633	15	solving	solve	VERB
ftr-412	633	16	the	the	DET
ftr-412	633	17	regressivity	regressivity	NOUN
ftr-412	633	18	of	of	ADP
ftr-412	633	19	vats	vat	NOUN
ftr-412	633	20	and	and	CCONJ
ftr-412	633	21	rsts	rst	NOUN
ftr-412	633	22	677	677	NUM
ftr-412	633	23	55	55	NUM
ftr-412	633	24	.	.	PUNCT
ftr-412	634	1	the	the	DET
ftr-412	634	2	real	real	ADJ
ftr-412	634	3	i	i	PROPN
ftr-412	634	4	d	d	PROPN
ftr-412	634	5	act	act	NOUN
ftr-412	634	6	started	start	VERB
ftr-412	634	7	out	out	ADP
ftr-412	634	8	as	as	ADP
ftr-412	634	9	h.r	h.r	PROPN
ftr-412	634	10	.	.	PROPN
ftr-412	634	11	418	418	NUM
ftr-412	634	12	,	,	PUNCT
ftr-412	634	13	which	which	PRON
ftr-412	634	14	passed	pass	VERB
ftr-412	634	15	the	the	DET
ftr-412	634	16	house	house	NOUN
ftr-412	634	17	.	.	PUNCT
ftr-412	635	1	it	it	PRON
ftr-412	635	2	was	be	AUX
ftr-412	635	3	attached	attach	VERB
ftr-412	635	4	to	to	ADP
ftr-412	635	5	a	a	DET
ftr-412	635	6	military	military	ADJ
ftr-412	635	7	spending	spending	NOUN
ftr-412	635	8	bill	bill	NOUN
ftr-412	635	9	(	(	PUNCT
ftr-412	635	10	h.r	h.r	PROPN
ftr-412	635	11	.	.	PROPN
ftr-412	635	12	1268	1268	NUM
ftr-412	635	13	)	)	PUNCT
ftr-412	635	14	and	and	CCONJ
ftr-412	635	15	was	be	AUX
ftr-412	635	16	enacted	enact	VERB
ftr-412	635	17	as	as	ADP
ftr-412	635	18	pub	pub	NOUN
ftr-412	635	19	.	.	PUNCT
ftr-412	636	1	l.	l.	PROPN
ftr-412	636	2	no	no	INTJ
ftr-412	636	3	.	.	PROPN
ftr-412	637	1	109	109	NUM
ftr-412	637	2	-	-	SYM
ftr-412	637	3	13	13	NUM
ftr-412	637	4	.	.	PUNCT
ftr-412	638	1	56	56	NUM
ftr-412	638	2	.	.	PUNCT
ftr-412	639	1	i	i	PRON
ftr-412	639	2	d.	d.	PROPN
ftr-412	639	3	at	at	ADP
ftr-412	639	4	§	§	PROPN
ftr-412	639	5	202	202	NUM
ftr-412	639	6	(	(	PUNCT
ftr-412	639	7	a)(1	a)(1	NOUN
ftr-412	639	8	)	)	PUNCT
ftr-412	639	9	.	.	PUNCT
ftr-412	640	1	57	57	NUM
ftr-412	640	2	.	.	PUNCT
ftr-412	641	1	i	i	PRON
ftr-412	641	2	d.	d.	PROPN
ftr-412	641	3	at	at	ADP
ftr-412	641	4	§	§	PROPN
ftr-412	641	5	202	202	NUM
ftr-412	641	6	(	(	PUNCT
ftr-412	641	7	b	b	NOUN
ftr-412	641	8	)	)	PUNCT
ftr-412	641	9	.	.	PUNCT
ftr-412	642	1	58	58	NUM
ftr-412	643	1	i	i	PRON
ftr-412	643	2	d.	d.	PROPN
ftr-412	643	3	at	at	ADP
ftr-412	643	4	§	§	PROPN
ftr-412	643	5	202	202	NUM
ftr-412	643	6	(	(	PUNCT
ftr-412	643	7	c)(2)(b	c)(2)(b	NUM
ftr-412	643	8	)	)	PUNCT
ftr-412	643	9	&	&	CCONJ
ftr-412	643	10	(	(	PUNCT
ftr-412	643	11	3	3	NUM
ftr-412	643	12	)	)	PUNCT
ftr-412	643	13	.	.	PUNCT
ftr-412	644	1	59	59	NUM
ftr-412	644	2	.	.	PUNCT
ftr-412	645	1	i	i	PRON
ftr-412	645	2	d.	d.	PROPN
ftr-412	645	3	at	at	ADP
ftr-412	645	4	§	§	PROPN
ftr-412	645	5	202	202	NUM
ftr-412	645	6	(	(	PUNCT
ftr-412	645	7	d)(1	d)(1	NUM
ftr-412	645	8	)	)	PUNCT
ftr-412	645	9	.	.	PUNCT
ftr-412	646	1	60	60	NUM
ftr-412	646	2	.	.	PUNCT
ftr-412	647	1	i	i	PRON
ftr-412	647	2	d.	d.	PROPN
ftr-412	647	3	at	at	ADP
ftr-412	647	4	§	§	PROPN
ftr-412	647	5	202	202	NUM
ftr-412	647	6	(	(	PUNCT
ftr-412	647	7	d)(12	d)(12	PROPN
ftr-412	647	8	)	)	PUNCT
ftr-412	647	9	.	.	PUNCT
ftr-412	648	1	61	61	NUM
ftr-412	648	2	.	.	PUNCT
ftr-412	649	1	the	the	DET
ftr-412	649	2	nh	nh	PROPN
ftr-412	649	3	house	house	PROPN
ftr-412	649	4	and	and	CCONJ
ftr-412	649	5	senate	senate	PROPN
ftr-412	649	6	passed	pass	VERB
ftr-412	649	7	a	a	DET
ftr-412	649	8	resolution	resolution	NOUN
ftr-412	649	9	,	,	PUNCT
ftr-412	649	10	“	"	PUNCT
ftr-412	649	11	.	.	PUNCT
ftr-412	649	12	.	.	PUNCT
ftr-412	649	13	.	.	PUNCT
ftr-412	650	1	declare[ing	declare[e	VERB
ftr-412	650	2	]	]	PUNCT
ftr-412	650	3	its	its	PRON
ftr-412	650	4	opposition	opposition	NOUN
ftr-412	650	5	to	to	ADP
ftr-412	650	6	the	the	DET
ftr-412	650	7	federal	federal	ADJ
ftr-412	650	8	real	real	PROPN
ftr-412	650	9	i	i	PROPN
ftr-412	650	10	d	d	PROPN
ftr-412	650	11	act	act	NOUN
ftr-412	650	12	of	of	ADP
ftr-412	650	13	2005	2005	NUM
ftr-412	650	14	,	,	PUNCT
ftr-412	650	15	public	public	ADJ
ftr-412	650	16	law	law	NOUN
ftr-412	650	17	109	109	NUM
ftr-412	650	18	-	-	SYM
ftr-412	650	19	13	13	NUM
ftr-412	650	20	,	,	PUNCT
ftr-412	650	21	and	and	CCONJ
ftr-412	650	22	urges	urge	VERB
ftr-412	650	23	congress	congress	PROPN
ftr-412	650	24	to	to	PART
ftr-412	650	25	enact	enact	VERB
ftr-412	650	26	its	its	PRON
ftr-412	650	27	repeal	repeal	NOUN
ftr-412	650	28	keeping	keep	VERB
ftr-412	650	29	the	the	DET
ftr-412	650	30	state	state	NOUN
ftr-412	650	31	out	out	ADP
ftr-412	650	32	of	of	ADP
ftr-412	650	33	the	the	DET
ftr-412	650	34	real	real	ADJ
ftr-412	650	35	i	i	PROPN
ftr-412	650	36	d	d	PROPN
ftr-412	650	37	act	act	PROPN
ftr-412	650	38	.	.	PUNCT
ftr-412	650	39	”	"	PUNCT
ftr-412	651	1	the	the	DET
ftr-412	651	2	reason	reason	NOUN
ftr-412	651	3	for	for	ADP
ftr-412	651	4	the	the	DET
ftr-412	651	5	resolution	resolution	NOUN
ftr-412	651	6	was	be	AUX
ftr-412	651	7	specifically	specifically	ADV
ftr-412	651	8	that	that	SCONJ
ftr-412	651	9	“	"	PUNCT
ftr-412	651	10	.	.	PUNCT
ftr-412	651	11	.	.	PUNCT
ftr-412	651	12	.	.	PUNCT
ftr-412	652	1	the	the	DET
ftr-412	652	2	collection	collection	NOUN
ftr-412	652	3	of	of	ADP
ftr-412	652	4	biometric	biometric	ADJ
ftr-412	652	5	identifying	identify	VERB
ftr-412	652	6	information	information	NOUN
ftr-412	652	7	,	,	PUNCT
ftr-412	652	8	.	.	PUNCT
ftr-412	652	9	.	.	PUNCT
ftr-412	652	10	.	.	PUNCT
ftr-412	652	11	is	be	AUX
ftr-412	652	12	an	an	DET
ftr-412	652	13	intrusion	intrusion	NOUN
ftr-412	652	14	of	of	ADP
ftr-412	652	15	privacy	privacy	NOUN
ftr-412	652	16	;	;	PUNCT
ftr-412	652	17	.	.	PUNCT
ftr-412	652	18	.	.	PUNCT
ftr-412	652	19	.	.	PUNCT
ftr-412	653	1	[	[	X
ftr-412	653	2	that	that	SCONJ
ftr-412	653	3	it	it	PRON
ftr-412	653	4	]	]	PUNCT
ftr-412	653	5	creates	create	VERB
ftr-412	653	6	a	a	DET
ftr-412	653	7	de	de	X
ftr-412	653	8	facto	facto	X
ftr-412	653	9	national	national	ADJ
ftr-412	653	10	identification	identification	NOUN
ftr-412	653	11	card	card	NOUN
ftr-412	653	12	.	.	PUNCT
ftr-412	653	13	.	.	PUNCT
ftr-412	653	14	.	.	PUNCT
ftr-412	654	1	[	[	X
ftr-412	654	2	and	and	CCONJ
ftr-412	654	3	that	that	SCONJ
ftr-412	654	4	]	]	PUNCT
ftr-412	654	5	the	the	DET
ftr-412	654	6	costs	cost	NOUN
ftr-412	654	7	imposed	impose	VERB
ftr-412	654	8	on	on	ADP
ftr-412	654	9	the	the	DET
ftr-412	654	10	states	state	NOUN
ftr-412	654	11	by	by	ADP
ftr-412	654	12	the	the	DET
ftr-412	654	13	real	real	PROPN
ftr-412	654	14	i	i	PROPN
ftr-412	654	15	d	d	PROPN
ftr-412	654	16	act	act	PROPN
ftr-412	654	17	.	.	PUNCT
ftr-412	654	18	.	.	PUNCT
ftr-412	655	1	.	.	PUNCT
ftr-412	656	1	may	may	AUX
ftr-412	656	2	run	run	VERB
ftr-412	656	3	well	well	ADV
ftr-412	656	4	into	into	ADP
ftr-412	656	5	the	the	DET
ftr-412	656	6	hundreds	hundred	NOUN
ftr-412	656	7	of	of	ADP
ftr-412	656	8	millions	million	NOUN
ftr-412	656	9	of	of	ADP
ftr-412	656	10	dollars	dollar	NOUN
ftr-412	656	11	over	over	ADP
ftr-412	656	12	the	the	DET
ftr-412	656	13	next	next	ADJ
ftr-412	656	14	5	5	NUM
ftr-412	656	15	years	year	NOUN
ftr-412	656	16	;	;	PUNCT
ftr-412	656	17	”	"	PUNCT
ftr-412	656	18	2006	2006	NUM
ftr-412	656	19	n.h	n.h	PROPN
ftr-412	656	20	.	.	PUNCT
ftr-412	657	1	s.	s.	PROPN
ftr-412	657	2	con	con	PROPN
ftr-412	657	3	.	.	PUNCT
ftr-412	658	1	res	re	NOUN
ftr-412	658	2	.	.	PROPN
ftr-412	659	1	8	8	NUM
ftr-412	659	2	.	.	X
ftr-412	660	1	62	62	NUM
ftr-412	660	2	.	.	PUNCT
ftr-412	661	1	both	both	DET
ftr-412	661	2	utah	utah	PROPN
ftr-412	661	3	s.b	s.b	PROPN
ftr-412	661	4	.	.	PROPN
ftr-412	661	5	227	227	NUM
ftr-412	661	6	amending	amend	VERB
ftr-412	661	7	the	the	DET
ftr-412	661	8	utah	utah	PROPN
ftr-412	661	9	code	code	PROPN
ftr-412	661	10	[	[	X
ftr-412	661	11	utah	utah	PROPN
ftr-412	661	12	code	code	NOUN
ftr-412	661	13	§	§	PROPN
ftr-412	661	14	53	53	NUM
ftr-412	661	15	-	-	SYM
ftr-412	661	16	3	3	NUM
ftr-412	661	17	-	-	NUM
ftr-412	661	18	207	207	NUM
ftr-412	661	19	(	(	PUNCT
ftr-412	661	20	1)(b	1)(b	NUM
ftr-412	661	21	)	)	PUNCT
ftr-412	661	22	]	]	PUNCT
ftr-412	661	23	effective	effective	ADJ
ftr-412	661	24	march	march	PROPN
ftr-412	661	25	8	8	NUM
ftr-412	661	26	,	,	PUNCT
ftr-412	661	27	2005	2005	NUM
ftr-412	661	28	and	and	CCONJ
ftr-412	661	29	tennessee	tennessee	PROPN
ftr-412	661	30	s.b	s.b	PROPN
ftr-412	661	31	.	.	PROPN
ftr-412	661	32	3430	3430	NUM
ftr-412	661	33	[	[	X
ftr-412	661	34	tenn	tenn	PROPN
ftr-412	661	35	.	.	PROPN
ftr-412	661	36	code	code	PROPN
ftr-412	661	37	ann	ann	PROPN
ftr-412	661	38	.	.	PUNCT
ftr-412	662	1	§	§	PROPN
ftr-412	662	2	55	55	NUM
ftr-412	662	3	-	-	SYM
ftr-412	662	4	50	50	NUM
ftr-412	662	5	-	-	SYM
ftr-412	662	6	102	102	NUM
ftr-412	662	7	(	(	PUNCT
ftr-412	662	8	18	18	NUM
ftr-412	662	9	)	)	PUNCT
ftr-412	662	10	]	]	PUNCT
ftr-412	662	11	effective	effective	ADJ
ftr-412	662	12	may	may	PROPN
ftr-412	662	13	29	29	NUM
ftr-412	662	14	,	,	PUNCT
ftr-412	662	15	2004	2004	NUM
ftr-412	662	16	passed	pass	VERB
ftr-412	662	17	laws	law	NOUN
ftr-412	662	18	to	to	PART
ftr-412	662	19	implement	implement	VERB
ftr-412	662	20	the	the	DET
ftr-412	662	21	real	real	ADJ
ftr-412	662	22	i	i	PROPN
ftr-412	662	23	d	d	PROPN
ftr-412	662	24	act	act	VERB
ftr-412	662	25	before	before	ADP
ftr-412	662	26	the	the	DET
ftr-412	662	27	real	real	PROPN
ftr-412	662	28	i	i	PROPN
ftr-412	662	29	d	d	PROPN
ftr-412	662	30	act	act	NOUN
ftr-412	662	31	of	of	ADP
ftr-412	662	32	2005	2005	NUM
ftr-412	662	33	into	into	ADP
ftr-412	662	34	law	law	NOUN
ftr-412	662	35	.	.	PUNCT
ftr-412	663	1	the	the	DET
ftr-412	663	2	act	act	NOUN
ftr-412	663	3	sets	set	VERB
ftr-412	663	4	minimum	minimum	ADJ
ftr-412	663	5	document	document	NOUN
ftr-412	663	6	requirements	requirement	NOUN
ftr-412	663	7	for55	for55	VERB
ftr-412	663	8	state	state	NOUN
ftr-412	663	9	driver	driver	NOUN
ftr-412	663	10	’s	’s	PART
ftr-412	663	11	licenses	license	NOUN
ftr-412	663	12	,	,	PUNCT
ftr-412	663	13	without	without	ADP
ftr-412	663	14	which	which	PRON
ftr-412	663	15	“	"	PUNCT
ftr-412	663	16	.	.	PUNCT
ftr-412	663	17	.	.	PUNCT
ftr-412	663	18	.	.	PUNCT
ftr-412	664	1	a	a	DET
ftr-412	664	2	federal	federal	ADJ
ftr-412	664	3	agency	agency	NOUN
ftr-412	664	4	may	may	AUX
ftr-412	664	5	not	not	PART
ftr-412	664	6	accept	accept	VERB
ftr-412	664	7	,	,	PUNCT
ftr-412	664	8	for	for	ADP
ftr-412	664	9	any	any	DET
ftr-412	664	10	official	official	ADJ
ftr-412	664	11	purpose	purpose	NOUN
ftr-412	664	12	,	,	PUNCT
ftr-412	664	13	a	a	DET
ftr-412	664	14	driver	driver	NOUN
ftr-412	664	15	’s	’s	PART
ftr-412	664	16	license	license	NOUN
ftr-412	664	17	or	or	CCONJ
ftr-412	664	18	identification	identification	NOUN
ftr-412	664	19	card	card	NOUN
ftr-412	664	20	issued	issue	VERB
ftr-412	664	21	by	by	ADP
ftr-412	664	22	a	a	DET
ftr-412	664	23	state	state	NOUN
ftr-412	664	24	to	to	ADP
ftr-412	664	25	any	any	DET
ftr-412	664	26	person	person	NOUN
ftr-412	664	27	.	.	PUNCT
ftr-412	664	28	.	.	PUNCT
ftr-412	664	29	.	.	PUNCT
ftr-412	664	30	.	.	PUNCT
ftr-412	664	31	”	"	PUNCT
ftr-412	665	1	the	the	DET
ftr-412	665	2	minimum	minimum	ADJ
ftr-412	665	3	requirements	requirement	NOUN
ftr-412	665	4	are:56	are:56	VERB
ftr-412	665	5	(	(	PUNCT
ftr-412	665	6	1	1	NUM
ftr-412	665	7	)	)	PUNCT
ftr-412	665	8	the	the	DET
ftr-412	665	9	person	person	NOUN
ftr-412	665	10	’s	’s	PART
ftr-412	665	11	full	full	ADJ
ftr-412	665	12	legal	legal	ADJ
ftr-412	665	13	name	name	NOUN
ftr-412	665	14	.	.	PUNCT
ftr-412	666	1	(	(	PUNCT
ftr-412	666	2	2	2	X
ftr-412	666	3	)	)	PUNCT
ftr-412	666	4	the	the	DET
ftr-412	666	5	person	person	NOUN
ftr-412	666	6	’s	’s	PART
ftr-412	666	7	date	date	NOUN
ftr-412	666	8	of	of	ADP
ftr-412	666	9	birth	birth	NOUN
ftr-412	666	10	.	.	PUNCT
ftr-412	667	1	(	(	PUNCT
ftr-412	667	2	3	3	X
ftr-412	667	3	)	)	PUNCT
ftr-412	667	4	the	the	DET
ftr-412	667	5	person	person	NOUN
ftr-412	667	6	’s	’s	PART
ftr-412	667	7	gender	gender	NOUN
ftr-412	667	8	.	.	PUNCT
ftr-412	668	1	(	(	PUNCT
ftr-412	668	2	4	4	X
ftr-412	668	3	)	)	PUNCT
ftr-412	668	4	the	the	DET
ftr-412	668	5	person	person	NOUN
ftr-412	668	6	’s	’s	PART
ftr-412	668	7	driver	driver	NOUN
ftr-412	668	8	’s	’s	PART
ftr-412	668	9	license	license	NOUN
ftr-412	668	10	or	or	CCONJ
ftr-412	668	11	identification	identification	NOUN
ftr-412	668	12	card	card	NOUN
ftr-412	668	13	number	number	NOUN
ftr-412	668	14	.	.	PUNCT
ftr-412	669	1	(	(	PUNCT
ftr-412	669	2	5	5	X
ftr-412	669	3	)	)	PUNCT
ftr-412	669	4	a	a	DET
ftr-412	669	5	digital	digital	ADJ
ftr-412	669	6	photograph	photograph	NOUN
ftr-412	669	7	of	of	ADP
ftr-412	669	8	the	the	DET
ftr-412	669	9	person	person	NOUN
ftr-412	669	10	.	.	PUNCT
ftr-412	670	1	(	(	PUNCT
ftr-412	670	2	6	6	X
ftr-412	670	3	)	)	PUNCT
ftr-412	670	4	the	the	DET
ftr-412	670	5	person	person	NOUN
ftr-412	670	6	’s	’s	PART
ftr-412	670	7	address	address	NOUN
ftr-412	670	8	of	of	ADP
ftr-412	670	9	principle	principle	ADJ
ftr-412	670	10	residence	residence	NOUN
ftr-412	670	11	.	.	PUNCT
ftr-412	671	1	(	(	PUNCT
ftr-412	671	2	7	7	X
ftr-412	671	3	)	)	PUNCT
ftr-412	671	4	the	the	DET
ftr-412	671	5	person	person	NOUN
ftr-412	671	6	’s	’s	PART
ftr-412	671	7	signature	signature	NOUN
ftr-412	671	8	.	.	PUNCT
ftr-412	672	1	(	(	PUNCT
ftr-412	672	2	8)	8)	NUM
ftr-412	672	3	physical	physical	ADJ
ftr-412	672	4	security	security	NOUN
ftr-412	672	5	features	feature	NOUN
ftr-412	672	6	designed	design	VERB
ftr-412	672	7	to	to	PART
ftr-412	672	8	prevent	prevent	VERB
ftr-412	672	9	tampering	tampering	NOUN
ftr-412	672	10	,	,	PUNCT
ftr-412	672	11	counterfeiting	counterfeiting	NOUN
ftr-412	672	12	,	,	PUNCT
ftr-412	672	13	or	or	CCONJ
ftr-412	672	14	duplication	duplication	NOUN
ftr-412	672	15	of	of	ADP
ftr-412	672	16	the	the	DET
ftr-412	672	17	document	document	NOUN
ftr-412	672	18	for	for	ADP
ftr-412	672	19	fraudulent	fraudulent	ADJ
ftr-412	672	20	purposes	purpose	NOUN
ftr-412	672	21	.	.	PUNCT
ftr-412	673	1	(	(	PUNCT
ftr-412	673	2	9	9	X
ftr-412	673	3	)	)	PUNCT
ftr-412	673	4	a	a	DET
ftr-412	673	5	common	common	ADJ
ftr-412	673	6	machine	machine	NOUN
ftr-412	673	7	-	-	PUNCT
ftr-412	673	8	readable	readable	ADJ
ftr-412	673	9	technology	technology	NOUN
ftr-412	673	10	,	,	PUNCT
ftr-412	673	11	with	with	ADP
ftr-412	673	12	defined	define	VERB
ftr-412	673	13	minimum	minimum	ADJ
ftr-412	673	14	data.57	data.57	PROPN
ftr-412	673	15	two	two	NUM
ftr-412	673	16	parts	part	NOUN
ftr-412	673	17	of	of	ADP
ftr-412	673	18	this	this	DET
ftr-412	673	19	federal	federal	ADJ
ftr-412	673	20	legislation	legislation	NOUN
ftr-412	673	21	make	make	VERB
ftr-412	673	22	the	the	DET
ftr-412	673	23	real	real	ADJ
ftr-412	673	24	i	i	NOUN
ftr-412	673	25	d	d	PROPN
ftr-412	673	26	into	into	ADP
ftr-412	673	27	a	a	DET
ftr-412	673	28	de	de	X
ftr-412	673	29	facto	facto	X
ftr-412	673	30	national	national	ADJ
ftr-412	673	31	i	i	PROPN
ftr-412	673	32	d	d	PROPN
ftr-412	673	33	in	in	ADP
ftr-412	673	34	the	the	DET
ftr-412	673	35	minds	mind	NOUN
ftr-412	673	36	of	of	ADP
ftr-412	673	37	many	many	ADJ
ftr-412	673	38	:	:	PUNCT
ftr-412	673	39	(	(	PUNCT
ftr-412	673	40	1	1	X
ftr-412	673	41	)	)	PUNCT
ftr-412	673	42	the	the	DET
ftr-412	673	43	standardized	standardized	ADJ
ftr-412	673	44	requirements	requirement	NOUN
ftr-412	673	45	specifying	specify	VERB
ftr-412	673	46	how	how	SCONJ
ftr-412	673	47	the	the	DET
ftr-412	673	48	states	state	NOUN
ftr-412	673	49	must	must	AUX
ftr-412	673	50	verify	verify	VERB
ftr-412	673	51	the	the	DET
ftr-412	673	52	minimum	minimum	ADJ
ftr-412	673	53	required	require	VERB
ftr-412	673	54	data	datum	NOUN
ftr-412	673	55	on	on	ADP
ftr-412	673	56	driver	driver	NOUN
ftr-412	673	57	’s	’s	PART
ftr-412	673	58	licenses	license	NOUN
ftr-412	673	59	and58	and58	VERB
ftr-412	673	60	the	the	DET
ftr-412	673	61	related	related	ADJ
ftr-412	673	62	requirement	requirement	NOUN
ftr-412	673	63	that	that	SCONJ
ftr-412	673	64	the	the	DET
ftr-412	673	65	source	source	NOUN
ftr-412	673	66	documents	document	NOUN
ftr-412	673	67	for	for	ADP
ftr-412	673	68	this	this	DET
ftr-412	673	69	verification	verification	NOUN
ftr-412	673	70	be	be	AUX
ftr-412	673	71	retained	retain	VERB
ftr-412	673	72	in	in	ADP
ftr-412	673	73	digital	digital	ADJ
ftr-412	673	74	files	file	NOUN
ftr-412	673	75	,	,	PUNCT
ftr-412	673	76	and	and	CCONJ
ftr-412	673	77	(	(	PUNCT
ftr-412	673	78	2	2	X
ftr-412	673	79	)	)	PUNCT
ftr-412	673	80	the	the	DET
ftr-412	673	81	requirement	requirement	NOUN
ftr-412	673	82	that	that	SCONJ
ftr-412	673	83	all	all	DET
ftr-412	673	84	states	state	NOUN
ftr-412	673	85	link	link	VERB
ftr-412	673	86	their59	their59	NOUN
ftr-412	673	87	databases	database	NOUN
ftr-412	673	88	.	.	PUNCT
ftr-412	674	1	60	60	NUM
ftr-412	674	2	there	there	PRON
ftr-412	674	3	is	be	VERB
ftr-412	674	4	opposition	opposition	NOUN
ftr-412	674	5	to	to	ADP
ftr-412	674	6	the	the	DET
ftr-412	674	7	real	real	ADJ
ftr-412	674	8	i	i	PROPN
ftr-412	674	9	d	d	PROPN
ftr-412	674	10	act	act	NOUN
ftr-412	674	11	of	of	ADP
ftr-412	674	12	2005	2005	NUM
ftr-412	674	13	.	.	PUNCT
ftr-412	675	1	but	but	CCONJ
ftr-412	675	2	there	there	PRON
ftr-412	675	3	are	be	VERB
ftr-412	675	4	also61	also61	ADJ
ftr-412	675	5	significant	significant	ADJ
ftr-412	675	6	levels	level	NOUN
ftr-412	675	7	of	of	ADP
ftr-412	675	8	support	support	NOUN
ftr-412	675	9	.	.	PUNCT
ftr-412	676	1	some	some	DET
ftr-412	676	2	states	state	NOUN
ftr-412	676	3	,	,	PUNCT
ftr-412	676	4	tennessee	tennessee	PROPN
ftr-412	676	5	and	and	CCONJ
ftr-412	676	6	utah	utah	PROPN
ftr-412	676	7	for	for	ADP
ftr-412	676	8	example	example	NOUN
ftr-412	676	9	,	,	PUNCT
ftr-412	676	10	complied	comply	VERB
ftr-412	676	11	with	with	ADP
ftr-412	676	12	the	the	DET
ftr-412	676	13	licensing	licensing	NOUN
ftr-412	676	14	aspect	aspect	NOUN
ftr-412	676	15	of	of	ADP
ftr-412	676	16	this	this	DET
ftr-412	676	17	legislation	legislation	NOUN
ftr-412	676	18	well	well	ADV
ftr-412	676	19	in	in	ADP
ftr-412	676	20	advance	advance	NOUN
ftr-412	676	21	of	of	ADP
ftr-412	676	22	its	its	PRON
ftr-412	676	23	effective	effective	ADJ
ftr-412	676	24	date	date	NOUN
ftr-412	676	25	(	(	PUNCT
ftr-412	676	26	may	may	PROPN
ftr-412	676	27	11	11	NUM
ftr-412	676	28	,	,	PUNCT
ftr-412	676	29	2008	2008	NUM
ftr-412	676	30	)	)	PUNCT
ftr-412	676	31	.	.	PUNCT
ftr-412	677	1	however	however	ADV
ftr-412	677	2	,	,	PUNCT
ftr-412	677	3	the	the	DET
ftr-412	677	4	more	more	ADV
ftr-412	677	5	costly	costly	ADJ
ftr-412	677	6	aspect	aspect	NOUN
ftr-412	677	7	,	,	PUNCT
ftr-412	677	8	the	the	DET
ftr-412	677	9	scanning62	scanning62	NOUN
ftr-412	677	10	678	678	NUM
ftr-412	677	11	florida	florida	PROPN
ftr-412	677	12	tax	tax	NOUN
ftr-412	677	13	review	review	NOUN
ftr-412	677	14	vol	vol	NOUN
ftr-412	677	15	.	.	PUNCT
ftr-412	678	1	7:10	7:10	NUM
ftr-412	679	1	i	i	PROPN
ftr-412	679	2	d	d	PROPN
ftr-412	679	3	act	act	PROPN
ftr-412	679	4	was	be	AUX
ftr-412	679	5	signed	sign	VERB
ftr-412	679	6	into	into	ADP
ftr-412	679	7	law	law	NOUN
ftr-412	679	8	federally	federally	ADV
ftr-412	679	9	.	.	PUNCT
ftr-412	680	1	hat	hat	NOUN
ftr-412	680	2	are	be	AUX
ftr-412	680	3	issuing	issue	VERB
ftr-412	680	4	driving	drive	VERB
ftr-412	680	5	privilege	privilege	NOUN
ftr-412	680	6	,	,	PUNCT
ftr-412	680	7	or	or	CCONJ
ftr-412	680	8	certificate	certificate	NOUN
ftr-412	680	9	cards	card	NOUN
ftr-412	680	10	under	under	ADP
ftr-412	680	11	the	the	DET
ftr-412	680	12	real	real	ADJ
ftr-412	680	13	i	i	PROPN
ftr-412	680	14	d	d	PROPN
ftr-412	680	15	act	act	PROPN
ftr-412	680	16	,	,	PUNCT
ftr-412	680	17	§	§	PROPN
ftr-412	680	18	(	(	PUNCT
ftr-412	680	19	c)(2)(c	c)(2)(c	PROPN
ftr-412	680	20	)	)	PUNCT
ftr-412	680	21	for	for	ADP
ftr-412	680	22	individuals	individual	NOUN
ftr-412	680	23	who	who	PRON
ftr-412	680	24	can	can	AUX
ftr-412	680	25	not	not	PART
ftr-412	680	26	prove	prove	VERB
ftr-412	680	27	their	their	PRON
ftr-412	680	28	legal	legal	ADJ
ftr-412	680	29	status	status	NOUN
ftr-412	680	30	in	in	ADP
ftr-412	680	31	the	the	DET
ftr-412	680	32	u.s	u.s	PROPN
ftr-412	680	33	.	.	PROPN
ftr-412	680	34	to	to	PART
ftr-412	680	35	obtain	obtain	VERB
ftr-412	680	36	liability	liability	NOUN
ftr-412	680	37	insurance	insurance	NOUN
ftr-412	680	38	,	,	PUNCT
ftr-412	680	39	although	although	SCONJ
ftr-412	680	40	with	with	ADP
ftr-412	680	41	a	a	DET
ftr-412	680	42	“	"	PUNCT
ftr-412	680	43	temporary	temporary	ADJ
ftr-412	680	44	diver	diver	NOUN
ftr-412	680	45	’s	’s	PART
ftr-412	680	46	license	license	NOUN
ftr-412	680	47	.	.	PUNCT
ftr-412	680	48	”	"	PUNCT
ftr-412	681	1	these	these	DET
ftr-412	681	2	documents	document	NOUN
ftr-412	681	3	are	be	AUX
ftr-412	681	4	valid	valid	ADJ
ftr-412	681	5	for	for	ADP
ftr-412	681	6	one	one	NUM
ftr-412	681	7	year	year	NOUN
ftr-412	681	8	and	and	CCONJ
ftr-412	681	9	are	be	AUX
ftr-412	681	10	clearly	clearly	ADV
ftr-412	681	11	marked	mark	VERB
ftr-412	681	12	an	an	DET
ftr-412	681	13	not	not	PART
ftr-412	681	14	qualifying	qualify	VERB
ftr-412	681	15	as	as	ADP
ftr-412	681	16	a	a	DET
ftr-412	681	17	“	"	PUNCT
ftr-412	681	18	real	real	ADJ
ftr-412	681	19	i	i	PROPN
ftr-412	681	20	d.	d.	PROPN
ftr-412	681	21	”	"	PUNCT
ftr-412	681	22	63	63	NUM
ftr-412	681	23	.	.	PUNCT
ftr-412	682	1	the	the	DET
ftr-412	682	2	legislation	legislation	NOUN
ftr-412	682	3	in	in	ADP
ftr-412	682	4	tennessee	tennessee	PROPN
ftr-412	682	5	has	have	VERB
ftr-412	682	6	no	no	DET
ftr-412	682	7	provision	provision	NOUN
ftr-412	682	8	for	for	ADP
ftr-412	682	9	retaining	retain	VERB
ftr-412	682	10	a	a	DET
ftr-412	682	11	digital	digital	ADJ
ftr-412	682	12	record	record	NOUN
ftr-412	682	13	of	of	ADP
ftr-412	682	14	source	source	NOUN
ftr-412	682	15	documents	document	NOUN
ftr-412	682	16	,	,	PUNCT
ftr-412	682	17	and	and	CCONJ
ftr-412	682	18	the	the	DET
ftr-412	682	19	law	law	NOUN
ftr-412	682	20	in	in	ADP
ftr-412	682	21	passed	pass	VERB
ftr-412	682	22	in	in	ADP
ftr-412	682	23	utah	utah	PROPN
ftr-412	682	24	only	only	ADV
ftr-412	682	25	requires	require	VERB
ftr-412	682	26	that	that	SCONJ
ftr-412	682	27	the	the	DET
ftr-412	682	28	social	social	ADJ
ftr-412	682	29	security	security	NOUN
ftr-412	682	30	numbers	number	NOUN
ftr-412	682	31	(	(	PUNCT
ftr-412	682	32	ssn	ssn	PROPN
ftr-412	682	33	)	)	PUNCT
ftr-412	682	34	or	or	CCONJ
ftr-412	682	35	temporary	temporary	ADJ
ftr-412	682	36	identification	identification	NOUN
ftr-412	682	37	number	number	NOUN
ftr-412	682	38	(	(	PUNCT
ftr-412	682	39	itin	itin	PROPN
ftr-412	682	40	)	)	PUNCT
ftr-412	682	41	be	be	AUX
ftr-412	682	42	retained	retain	VERB
ftr-412	682	43	in	in	ADP
ftr-412	682	44	digital	digital	ADJ
ftr-412	682	45	files	file	NOUN
ftr-412	682	46	.	.	PUNCT
ftr-412	683	1	[	[	X
ftr-412	683	2	utah	utah	PROPN
ftr-412	683	3	53	53	NUM
ftr-412	683	4	-	-	PUNCT
ftr-412	683	5	3	3	NUM
ftr-412	683	6	-	-	NUM
ftr-412	683	7	205(9)(b	205(9)(b	NUM
ftr-412	683	8	)	)	PUNCT
ftr-412	683	9	]	]	PUNCT
ftr-412	683	10	.	.	PUNCT
ftr-412	684	1	64	64	NUM
ftr-412	684	2	.	.	PUNCT
ftr-412	685	1	real	real	ADV
ftr-412	685	2	i	i	PROPN
ftr-412	685	3	d	d	PROPN
ftr-412	685	4	act	act	PROPN
ftr-412	685	5	supra	supra	PROPN
ftr-412	685	6	note	note	PROPN
ftr-412	685	7	55	55	NUM
ftr-412	685	8	,	,	PUNCT
ftr-412	685	9	at	at	ADP
ftr-412	685	10	§	§	NOUN
ftr-412	685	11	204(a	204(a	PROPN
ftr-412	685	12	)	)	PUNCT
ftr-412	685	13	&	&	CCONJ
ftr-412	685	14	(	(	PUNCT
ftr-412	685	15	b	b	NOUN
ftr-412	685	16	)	)	PUNCT
ftr-412	685	17	.	.	PUNCT
ftr-412	686	1	65	65	NUM
ftr-412	686	2	.	.	PUNCT
ftr-412	687	1	ab	ab	PROPN
ftr-412	687	2	2895	2895	NUM
ftr-412	687	3	.	.	PUNCT
ftr-412	687	4	passed	pass	VERB
ftr-412	687	5	aug	aug	PROPN
ftr-412	687	6	.	.	PROPN
ftr-412	687	7	27	27	NUM
ftr-412	687	8	,	,	PUNCT
ftr-412	687	9	2004	2004	NUM
ftr-412	687	10	.	.	PUNCT
ftr-412	688	1	vetoed	veto	VERB
ftr-412	688	2	sept	sept	PROPN
ftr-412	688	3	.	.	PROPN
ftr-412	688	4	22	22	NUM
ftr-412	688	5	,	,	PUNCT
ftr-412	688	6	2004	2004	NUM
ftr-412	688	7	.	.	PUNCT
ftr-412	689	1	re	re	VERB
ftr-412	689	2	-	-	VERB
ftr-412	689	3	introduced	introduce	VERB
ftr-412	689	4	as	as	ADP
ftr-412	689	5	s.b	s.b	PROPN
ftr-412	689	6	.	.	PROPN
ftr-412	689	7	60	60	NUM
ftr-412	689	8	,	,	PUNCT
ftr-412	689	9	passed	pass	VERB
ftr-412	689	10	sept	sept	PROPN
ftr-412	689	11	.	.	PROPN
ftr-412	689	12	8	8	NUM
ftr-412	689	13	,	,	PUNCT
ftr-412	689	14	2005	2005	NUM
ftr-412	689	15	,	,	PUNCT
ftr-412	689	16	vetoed	veto	VERB
ftr-412	689	17	oct	oct	PROPN
ftr-412	689	18	.	.	PROPN
ftr-412	689	19	10	10	NUM
ftr-412	689	20	,	,	PUNCT
ftr-412	689	21	2005	2005	NUM
ftr-412	689	22	.	.	PUNCT
ftr-412	690	1	re	re	VERB
ftr-412	690	2	-	-	VERB
ftr-412	690	3	introduced	introduce	VERB
ftr-412	690	4	as	as	ADP
ftr-412	690	5	s.b	s.b	PROPN
ftr-412	690	6	.	.	PROPN
ftr-412	690	7	1160	1160	NUM
ftr-412	690	8	jan	jan	PROPN
ftr-412	690	9	.	.	PROPN
ftr-412	690	10	10	10	NUM
ftr-412	690	11	,	,	PUNCT
ftr-412	690	12	2006	2006	NUM
ftr-412	690	13	.	.	PUNCT
ftr-412	691	1	s.b	s.b	PROPN
ftr-412	691	2	.	.	PROPN
ftr-412	691	3	1160	1160	NUM
ftr-412	691	4	does	do	AUX
ftr-412	691	5	not	not	PART
ftr-412	691	6	contain	contain	VERB
ftr-412	691	7	a	a	DET
ftr-412	691	8	provision	provision	NOUN
ftr-412	691	9	that	that	PRON
ftr-412	691	10	would	would	AUX
ftr-412	691	11	make	make	VERB
ftr-412	691	12	the	the	DET
ftr-412	691	13	temporary	temporary	ADJ
ftr-412	691	14	licenses	license	NOUN
ftr-412	691	15	visibly	visibly	ADV
ftr-412	691	16	different	different	ADJ
ftr-412	691	17	from	from	ADP
ftr-412	691	18	regular	regular	ADJ
ftr-412	691	19	licenses	license	NOUN
ftr-412	691	20	.	.	PUNCT
ftr-412	692	1	66	66	NUM
ftr-412	692	2	.	.	PUNCT
ftr-412	693	1	biometrics	biometric	NOUN
ftr-412	693	2	at	at	ADP
ftr-412	693	3	the	the	DET
ftr-412	693	4	frontiers	frontier	NOUN
ftr-412	693	5	,	,	PUNCT
ftr-412	693	6	supra	supra	PROPN
ftr-412	693	7	note	note	PROPN
ftr-412	693	8	25	25	NUM
ftr-412	693	9	,	,	PUNCT
ftr-412	693	10	at	at	ADP
ftr-412	693	11	10	10	NUM
ftr-412	693	12	.	.	PUNCT
ftr-412	693	13	67	67	NUM
ftr-412	693	14	.	.	PUNCT
ftr-412	694	1	john	john	PROPN
ftr-412	694	2	t.	t.	PROPN
ftr-412	694	3	cross	cross	PROPN
ftr-412	694	4	,	,	PUNCT
ftr-412	694	5	comment	comment	NOUN
ftr-412	694	6	:	:	PUNCT
ftr-412	694	7	age	age	NOUN
ftr-412	694	8	verification	verification	NOUN
ftr-412	694	9	in	in	ADP
ftr-412	694	10	the	the	DET
ftr-412	694	11	21st	21st	ADJ
ftr-412	694	12	century	century	NOUN
ftr-412	694	13	:	:	PUNCT
ftr-412	694	14	swiping	swipe	VERB
ftr-412	694	15	away	away	ADV
ftr-412	694	16	your	your	PRON
ftr-412	694	17	privacy	privacy	NOUN
ftr-412	694	18	,	,	PUNCT
ftr-412	694	19	23	23	NUM
ftr-412	694	20	j.	j.	PROPN
ftr-412	694	21	marshall	marshall	PROPN
ftr-412	694	22	j.	j.	PROPN
ftr-412	694	23	computer	computer	PROPN
ftr-412	694	24	&	&	CCONJ
ftr-412	694	25	info	info	PROPN
ftr-412	694	26	.	.	PUNCT
ftr-412	695	1	l.	l.	PROPN
ftr-412	695	2	363	363	NUM
ftr-412	695	3	(	(	PUNCT
ftr-412	695	4	2005	2005	NUM
ftr-412	695	5	)	)	PUNCT
ftr-412	695	6	(	(	PUNCT
ftr-412	695	7	discussing	discuss	VERB
ftr-412	695	8	the	the	DET
ftr-412	695	9	common	common	ADJ
ftr-412	695	10	use	use	NOUN
ftr-412	695	11	of	of	ADP
ftr-412	695	12	driver	driver	NOUN
ftr-412	695	13	’s	’s	PART
ftr-412	695	14	licenses	license	NOUN
ftr-412	695	15	for	for	ADP
ftr-412	695	16	age	age	NOUN
ftr-412	695	17	verification	verification	NOUN
ftr-412	695	18	at	at	ADP
ftr-412	695	19	bars	bar	NOUN
ftr-412	695	20	and	and	CCONJ
ftr-412	695	21	convenience	convenience	NOUN
ftr-412	695	22	stores	store	NOUN
ftr-412	695	23	by	by	ADP
ftr-412	695	24	swiping	swipe	VERB
ftr-412	695	25	the	the	DET
ftr-412	695	26	license	license	NOUN
ftr-412	695	27	through	through	ADP
ftr-412	695	28	a	a	DET
ftr-412	695	29	scanning	scan	VERB
ftr-412	695	30	machine	machine	NOUN
ftr-412	695	31	that	that	PRON
ftr-412	695	32	then	then	ADV
ftr-412	695	33	records	record	VERB
ftr-412	695	34	name	name	NOUN
ftr-412	695	35	,	,	PUNCT
ftr-412	695	36	address	address	NOUN
ftr-412	695	37	,	,	PUNCT
ftr-412	695	38	expiration	expiration	NOUN
ftr-412	695	39	date	date	NOUN
ftr-412	695	40	,	,	PUNCT
ftr-412	695	41	and	and	CCONJ
ftr-412	695	42	sometimes	sometimes	ADV
ftr-412	695	43	social	social	ADJ
ftr-412	695	44	security	security	NOUN
ftr-412	695	45	number	number	NOUN
ftr-412	695	46	,	,	PUNCT
ftr-412	695	47	electronic	electronic	ADJ
ftr-412	695	48	fingerprint	fingerprint	NOUN
ftr-412	695	49	and	and	CCONJ
ftr-412	695	50	the	the	DET
ftr-412	695	51	electronic	electronic	ADJ
ftr-412	695	52	image	image	NOUN
ftr-412	695	53	of	of	ADP
ftr-412	695	54	the	the	DET
ftr-412	695	55	holder	holder	NOUN
ftr-412	695	56	,	,	PUNCT
ftr-412	695	57	and	and	CCONJ
ftr-412	695	58	the	the	DET
ftr-412	695	59	lack	lack	NOUN
ftr-412	695	60	of	of	ADP
ftr-412	695	61	state	state	NOUN
ftr-412	695	62	of	of	ADP
ftr-412	695	63	federal	federal	ADJ
ftr-412	695	64	laws	law	NOUN
ftr-412	695	65	protecting	protect	VERB
ftr-412	695	66	the	the	DET
ftr-412	695	67	data	datum	NOUN
ftr-412	695	68	)	)	PUNCT
ftr-412	695	69	;	;	PUNCT
ftr-412	695	70	rina	rina	PROPN
ftr-412	695	71	c.y	c.y	PROPN
ftr-412	695	72	.	.	PROPN
ftr-412	695	73	chung	chung	PROPN
ftr-412	695	74	,	,	PUNCT
ftr-412	695	75	hong	hong	PROPN
ftr-412	695	76	kong	kong	PROPN
ftr-412	695	77	’s	’s	PART
ftr-412	695	78	“	"	PUNCT
ftr-412	695	79	smart	smart	ADJ
ftr-412	695	80	”	"	PUNCT
ftr-412	695	81	identity	identity	NOUN
ftr-412	695	82	card	card	NOUN
ftr-412	695	83	:	:	PUNCT
ftr-412	695	84	data	datum	NOUN
ftr-412	695	85	privacy	privacy	NOUN
ftr-412	695	86	issues	issue	NOUN
ftr-412	695	87	and	and	CCONJ
ftr-412	695	88	implications	implication	NOUN
ftr-412	695	89	for	for	ADP
ftr-412	695	90	a	a	DET
ftr-412	695	91	post	post	ADJ
ftr-412	695	92	-	-	PROPN
ftr-412	695	93	september	september	PROPN
ftr-412	695	94	11th	11th	PROPN
ftr-412	695	95	america	america	PROPN
ftr-412	695	96	,	,	PUNCT
ftr-412	695	97	4	4	NUM
ftr-412	695	98	asian	asian	ADJ
ftr-412	695	99	-	-	PUNCT
ftr-412	695	100	pacific	pacific	PROPN
ftr-412	695	101	l.	l.	PROPN
ftr-412	695	102	&	&	CCONJ
ftr-412	695	103	pol’y	pol’y	PROPN
ftr-412	695	104	j.	j.	PROPN
ftr-412	695	105	442	442	NUM
ftr-412	695	106	(	(	PUNCT
ftr-412	695	107	2003	2003	NUM
ftr-412	695	108	)	)	PUNCT
ftr-412	695	109	(	(	PUNCT
ftr-412	695	110	discussing	discuss	VERB
ftr-412	695	111	instances	instance	NOUN
ftr-412	695	112	where	where	SCONJ
ftr-412	695	113	bar	bar	NOUN
ftr-412	695	114	management	management	NOUN
ftr-412	695	115	uses	use	VERB
ftr-412	695	116	scanned	scan	VERB
ftr-412	695	117	i	i	PROPN
ftr-412	695	118	d	d	PROPN
ftr-412	695	119	data	datum	NOUN
ftr-412	695	120	to	to	ADP
ftr-412	695	121	“	"	PUNCT
ftr-412	695	122	.	.	PUNCT
ftr-412	695	123	.	.	PUNCT
ftr-412	695	124	.	.	PUNCT
ftr-412	696	1	develop	develop	VERB
ftr-412	696	2	customer	customer	NOUN
ftr-412	696	3	lists	list	NOUN
ftr-412	696	4	based	base	VERB
ftr-412	696	5	on	on	ADP
ftr-412	696	6	specific	specific	ADJ
ftr-412	696	7	characteristic	characteristic	NOUN
ftr-412	696	8	,	,	PUNCT
ftr-412	696	9	and	and	CCONJ
ftr-412	696	10	target	target	NOUN
ftr-412	696	11	groups	group	NOUN
ftr-412	696	12	of	of	ADP
ftr-412	696	13	customers	customer	NOUN
ftr-412	696	14	of	of	ADP
ftr-412	696	15	all	all	DET
ftr-412	696	16	source	source	NOUN
ftr-412	696	17	documents	document	NOUN
ftr-412	696	18	and	and	CCONJ
ftr-412	696	19	the	the	DET
ftr-412	696	20	assembly	assembly	NOUN
ftr-412	696	21	of	of	ADP
ftr-412	696	22	the	the	DET
ftr-412	696	23	digital	digital	ADJ
ftr-412	696	24	database	database	NOUN
ftr-412	696	25	,	,	PUNCT
ftr-412	696	26	is	be	AUX
ftr-412	696	27	not	not	PART
ftr-412	696	28	being	be	AUX
ftr-412	696	29	carried	carry	VERB
ftr-412	696	30	out	out	ADP
ftr-412	696	31	early	early	ADV
ftr-412	696	32	.	.	PUNCT
ftr-412	697	1	states	state	NOUN
ftr-412	697	2	are	be	AUX
ftr-412	697	3	waiting	wait	VERB
ftr-412	697	4	for	for	ADP
ftr-412	697	5	federal	federal	ADJ
ftr-412	697	6	funding	funding	NOUN
ftr-412	697	7	and	and	CCONJ
ftr-412	697	8	regulation.63	regulation.63	PROPN
ftr-412	697	9	64	64	NUM
ftr-412	697	10	california	california	PROPN
ftr-412	697	11	passed	pass	VERB
ftr-412	697	12	legislation	legislation	NOUN
ftr-412	697	13	several	several	ADJ
ftr-412	697	14	times	time	NOUN
ftr-412	697	15	that	that	SCONJ
ftr-412	697	16	closely	closely	ADV
ftr-412	697	17	(	(	PUNCT
ftr-412	697	18	but	but	CCONJ
ftr-412	697	19	not	not	PART
ftr-412	697	20	exactly)65	exactly)65	NOUN
ftr-412	697	21	conformed	conform	VERB
ftr-412	697	22	to	to	ADP
ftr-412	697	23	the	the	DET
ftr-412	697	24	real	real	ADJ
ftr-412	697	25	i	i	PROPN
ftr-412	697	26	d	d	PROPN
ftr-412	697	27	act	act	PROPN
ftr-412	697	28	.	.	PUNCT
ftr-412	698	1	the	the	DET
ftr-412	698	2	california	california	PROPN
ftr-412	698	3	legislation	legislation	NOUN
ftr-412	698	4	failed	fail	VERB
ftr-412	698	5	to	to	PART
ftr-412	698	6	include	include	VERB
ftr-412	698	7	a	a	DET
ftr-412	698	8	provision	provision	NOUN
ftr-412	698	9	on	on	ADP
ftr-412	698	10	“	"	PUNCT
ftr-412	698	11	temporary	temporary	ADJ
ftr-412	698	12	drivers	driver	NOUN
ftr-412	698	13	’	'	PUNCT
ftr-412	698	14	licenses	license	NOUN
ftr-412	698	15	”	"	PUNCT
ftr-412	698	16	(	(	PUNCT
ftr-412	698	17	those	those	PRON
ftr-412	698	18	issued	issue	VERB
ftr-412	698	19	to	to	ADP
ftr-412	698	20	people	people	NOUN
ftr-412	698	21	who	who	PRON
ftr-412	698	22	failed	fail	VERB
ftr-412	698	23	to	to	PART
ftr-412	698	24	meet	meet	VERB
ftr-412	698	25	the	the	DET
ftr-412	698	26	data	datum	NOUN
ftr-412	698	27	verification	verification	NOUN
ftr-412	698	28	requirements	requirement	NOUN
ftr-412	698	29	–	–	PUNCT
ftr-412	698	30	primarily	primarily	ADV
ftr-412	698	31	illegal	illegal	ADJ
ftr-412	698	32	immigrants	immigrant	NOUN
ftr-412	698	33	)	)	PUNCT
ftr-412	698	34	that	that	PRON
ftr-412	698	35	would	would	AUX
ftr-412	698	36	make	make	VERB
ftr-412	698	37	these	these	DET
ftr-412	698	38	documents	document	NOUN
ftr-412	698	39	visibly	visibly	ADV
ftr-412	698	40	different	different	ADJ
ftr-412	698	41	from	from	ADP
ftr-412	698	42	the	the	DET
ftr-412	698	43	standard	standard	ADJ
ftr-412	698	44	license	license	NOUN
ftr-412	698	45	.	.	PUNCT
ftr-412	699	1	governor	governor	NOUN
ftr-412	699	2	schwarzenegger	schwarzenegger	NOUN
ftr-412	699	3	vetoed	veto	VERB
ftr-412	699	4	the	the	DET
ftr-412	699	5	earliest	early	ADJ
ftr-412	699	6	version	version	NOUN
ftr-412	699	7	of	of	ADP
ftr-412	699	8	this	this	DET
ftr-412	699	9	legislation	legislation	NOUN
ftr-412	699	10	on	on	ADP
ftr-412	699	11	cost	cost	NOUN
ftr-412	699	12	considerations	consideration	NOUN
ftr-412	699	13	(	(	PUNCT
ftr-412	699	14	september	september	PROPN
ftr-412	699	15	22	22	NUM
ftr-412	699	16	,	,	PUNCT
ftr-412	699	17	2004	2004	NUM
ftr-412	699	18	)	)	PUNCT
ftr-412	699	19	and	and	CCONJ
ftr-412	699	20	then	then	ADV
ftr-412	699	21	vetoed	veto	VERB
ftr-412	699	22	the	the	DET
ftr-412	699	23	follow	follow	VERB
ftr-412	699	24	-	-	PUNCT
ftr-412	699	25	up	up	ADP
ftr-412	699	26	legislation	legislation	NOUN
ftr-412	699	27	(	(	PUNCT
ftr-412	699	28	october	october	PROPN
ftr-412	699	29	7	7	NUM
ftr-412	699	30	,	,	PUNCT
ftr-412	699	31	2005	2005	NUM
ftr-412	699	32	)	)	PUNCT
ftr-412	699	33	.	.	PUNCT
ftr-412	700	1	legislation	legislation	NOUN
ftr-412	700	2	has	have	AUX
ftr-412	700	3	been	be	AUX
ftr-412	700	4	reintroduced	reintroduce	VERB
ftr-412	700	5	.	.	PUNCT
ftr-412	701	1	b.	b.	PROPN
ftr-412	702	1	the	the	DET
ftr-412	702	2	function	function	NOUN
ftr-412	702	3	creep	creep	PROPN
ftr-412	702	4	effect	effect	NOUN
ftr-412	702	5	(	(	PUNCT
ftr-412	702	6	linear	linear	ADJ
ftr-412	702	7	and	and	CCONJ
ftr-412	702	8	hyper	hyper	ADJ
ftr-412	702	9	)	)	PUNCT
ftr-412	702	10	the	the	DET
ftr-412	702	11	hong	hong	PROPN
ftr-412	702	12	kong	kong	PROPN
ftr-412	702	13	survey	survey	NOUN
ftr-412	702	14	observed	observe	VERB
ftr-412	702	15	that	that	SCONJ
ftr-412	702	16	function	function	NOUN
ftr-412	702	17	creep	creep	NOUN
ftr-412	702	18	was	be	AUX
ftr-412	702	19	one	one	NUM
ftr-412	702	20	of	of	ADP
ftr-412	702	21	most	most	ADV
ftr-412	702	22	notable	notable	ADJ
ftr-412	702	23	characteristics	characteristic	NOUN
ftr-412	702	24	of	of	ADP
ftr-412	702	25	national	national	ADJ
ftr-412	702	26	identity	identity	NOUN
ftr-412	702	27	smart	smart	ADJ
ftr-412	702	28	cards	card	NOUN
ftr-412	702	29	.	.	PUNCT
ftr-412	703	1	eu	eu	PROPN
ftr-412	703	2	documents	document	NOUN
ftr-412	703	3	refer	refer	VERB
ftr-412	703	4	to	to	ADP
ftr-412	703	5	this	this	DET
ftr-412	703	6	characteristic	characteristic	NOUN
ftr-412	703	7	as	as	ADP
ftr-412	703	8	“	"	PUNCT
ftr-412	703	9	the	the	DET
ftr-412	703	10	diffusion	diffusion	NOUN
ftr-412	703	11	effect	effect	NOUN
ftr-412	703	12	.	.	PUNCT
ftr-412	703	13	”	"	PUNCT
ftr-412	704	1	function	function	PROPN
ftr-412	704	2	creep	creep	PROPN
ftr-412	704	3	occurs	occur	VERB
ftr-412	704	4	when	when	SCONJ
ftr-412	704	5	new66	new66	NOUN
ftr-412	704	6	technology	technology	NOUN
ftr-412	704	7	(	(	PUNCT
ftr-412	704	8	in	in	ADP
ftr-412	704	9	this	this	DET
ftr-412	704	10	instance	instance	NOUN
ftr-412	704	11	biometrics	biometric	NOUN
ftr-412	704	12	in	in	ADP
ftr-412	704	13	identity	identity	NOUN
ftr-412	704	14	cards	card	NOUN
ftr-412	704	15	)	)	PUNCT
ftr-412	704	16	becomes	become	VERB
ftr-412	704	17	so	so	ADV
ftr-412	704	18	established	establish	VERB
ftr-412	704	19	or	or	CCONJ
ftr-412	704	20	accepted	accept	VERB
ftr-412	704	21	in	in	ADP
ftr-412	704	22	a	a	DET
ftr-412	704	23	society	society	NOUN
ftr-412	704	24	that	that	PRON
ftr-412	704	25	adaptations	adaptation	NOUN
ftr-412	704	26	both	both	CCONJ
ftr-412	704	27	unforeseen	unforeseen	ADJ
ftr-412	704	28	and	and	CCONJ
ftr-412	704	29	unintended	unintended	ADJ
ftr-412	704	30	by	by	ADP
ftr-412	704	31	the	the	DET
ftr-412	704	32	technology	technology	NOUN
ftr-412	704	33	initiators	initiator	NOUN
ftr-412	704	34	become	become	VERB
ftr-412	704	35	commonplace	commonplace	ADJ
ftr-412	704	36	.	.	PUNCT
ftr-412	705	1	67	67	NUM
ftr-412	705	2	2006	2006	NUM
ftr-412	705	3	]	]	PUNCT
ftr-412	705	4	biometrics	biometric	NOUN
ftr-412	705	5	:	:	PUNCT
ftr-412	705	6	solving	solve	VERB
ftr-412	705	7	the	the	DET
ftr-412	705	8	regressivity	regressivity	NOUN
ftr-412	705	9	of	of	ADP
ftr-412	705	10	vats	vat	NOUN
ftr-412	705	11	and	and	CCONJ
ftr-412	705	12	rsts	rst	VERB
ftr-412	705	13	679	679	NUM
ftr-412	705	14	for	for	ADP
ftr-412	705	15	a	a	DET
ftr-412	705	16	particular	particular	ADJ
ftr-412	705	17	event	event	NOUN
ftr-412	705	18	(	(	PUNCT
ftr-412	705	19	e.g.	e.g.	ADV
ftr-412	705	20	,	,	PUNCT
ftr-412	705	21	an	an	DET
ftr-412	705	22	‘	'	PUNCT
ftr-412	705	23	all	all	DET
ftr-412	705	24	-	-	PUNCT
ftr-412	705	25	male	male	ADJ
ftr-412	705	26	-	-	PUNCT
ftr-412	705	27	performer	performer	NOUN
ftr-412	705	28	show	show	NOUN
ftr-412	705	29	’	'	PUNCT
ftr-412	705	30	that	that	PRON
ftr-412	705	31	would	would	AUX
ftr-412	705	32	appeal	appeal	VERB
ftr-412	705	33	to	to	ADP
ftr-412	705	34	women	woman	NOUN
ftr-412	705	35	in	in	ADP
ftr-412	705	36	the	the	DET
ftr-412	705	37	21	21	NUM
ftr-412	705	38	-	-	SYM
ftr-412	705	39	34	34	NUM
ftr-412	705	40	age	age	NOUN
ftr-412	705	41	range	range	NOUN
ftr-412	705	42	)	)	PUNCT
ftr-412	705	43	,	,	PUNCT
ftr-412	705	44	”	"	PUNCT
ftr-412	705	45	an	an	DET
ftr-412	705	46	example	example	NOUN
ftr-412	705	47	which	which	PRON
ftr-412	705	48	is	be	AUX
ftr-412	705	49	based	base	VERB
ftr-412	705	50	on	on	ADP
ftr-412	705	51	a	a	DET
ftr-412	705	52	news	news	NOUN
ftr-412	705	53	report	report	NOUN
ftr-412	705	54	by	by	ADP
ftr-412	705	55	jennifer	jennifer	PROPN
ftr-412	705	56	lee	lee	PROPN
ftr-412	705	57	,	,	PUNCT
ftr-412	705	58	welcome	welcome	ADJ
ftr-412	705	59	to	to	ADP
ftr-412	705	60	the	the	DET
ftr-412	705	61	database	database	NOUN
ftr-412	705	62	lounge	lounge	PROPN
ftr-412	705	63	,	,	PUNCT
ftr-412	705	64	n.y	n.y	PROPN
ftr-412	705	65	.	.	PROPN
ftr-412	705	66	times	times	PROPN
ftr-412	705	67	,	,	PUNCT
ftr-412	705	68	mar	mar	PROPN
ftr-412	705	69	.	.	PROPN
ftr-412	705	70	21	21	NUM
ftr-412	705	71	,	,	PUNCT
ftr-412	705	72	2002	2002	NUM
ftr-412	705	73	,	,	PUNCT
ftr-412	705	74	at	at	ADP
ftr-412	705	75	g1	g1	PROPN
ftr-412	705	76	.	.	PUNCT
ftr-412	705	77	)	)	PUNCT
ftr-412	706	1	68	68	NUM
ftr-412	706	2	.	.	PUNCT
ftr-412	707	1	rebekah	rebekah	PROPN
ftr-412	707	2	alys	alys	PROPN
ftr-412	707	3	lowri	lowri	PROPN
ftr-412	707	4	thomas	thomas	PROPN
ftr-412	707	5	,	,	PUNCT
ftr-412	707	6	global	global	ADJ
ftr-412	707	7	migration	migration	NOUN
ftr-412	707	8	perspectives	perspective	NOUN
ftr-412	707	9	:	:	PUNCT
ftr-412	707	10	biometrics	biometric	NOUN
ftr-412	707	11	,	,	PUNCT
ftr-412	707	12	international	international	ADJ
ftr-412	707	13	migrants	migrant	NOUN
ftr-412	707	14	and	and	CCONJ
ftr-412	707	15	human	human	ADJ
ftr-412	707	16	rights	right	NOUN
ftr-412	707	17	11	11	NUM
ftr-412	707	18	-	-	SYM
ftr-412	707	19	13	13	NUM
ftr-412	707	20	(	(	PUNCT
ftr-412	707	21	global	global	ADJ
ftr-412	707	22	commission	commission	NOUN
ftr-412	707	23	on	on	ADP
ftr-412	707	24	international	international	ADJ
ftr-412	707	25	migration	migration	NOUN
ftr-412	707	26	,	,	PUNCT
ftr-412	707	27	research	research	NOUN
ftr-412	707	28	paper	paper	NOUN
ftr-412	707	29	no	no	INTJ
ftr-412	707	30	.	.	PROPN
ftr-412	707	31	17	17	NUM
ftr-412	707	32	,	,	PUNCT
ftr-412	707	33	jan	jan	PROPN
ftr-412	707	34	.	.	PROPN
ftr-412	707	35	2005	2005	NUM
ftr-412	707	36	)	)	PUNCT
ftr-412	707	37	(	(	PUNCT
ftr-412	707	38	indicating	indicate	VERB
ftr-412	707	39	that	that	SCONJ
ftr-412	707	40	function	function	NOUN
ftr-412	707	41	creep	creep	PROPN
ftr-412	707	42	’s	’s	PART
ftr-412	707	43	downside	downside	NOUN
ftr-412	707	44	is	be	AUX
ftr-412	707	45	the	the	DET
ftr-412	707	46	privacy	privacy	NOUN
ftr-412	707	47	concerns	concern	NOUN
ftr-412	707	48	raised	raise	VERB
ftr-412	707	49	by	by	ADP
ftr-412	707	50	increased	increase	VERB
ftr-412	707	51	profiling	profiling	NOUN
ftr-412	707	52	,	,	PUNCT
ftr-412	707	53	skimming	skim	VERB
ftr-412	707	54	of	of	ADP
ftr-412	707	55	data	datum	NOUN
ftr-412	707	56	,	,	PUNCT
ftr-412	707	57	private	private	ADJ
ftr-412	707	58	companies	company	NOUN
ftr-412	707	59	improperly	improperly	ADV
ftr-412	707	60	obtaining	obtain	VERB
ftr-412	707	61	[	[	X
ftr-412	707	62	retaining	retain	VERB
ftr-412	707	63	]	]	PUNCT
ftr-412	707	64	data	datum	NOUN
ftr-412	707	65	,	,	PUNCT
ftr-412	707	66	and	and	CCONJ
ftr-412	707	67	the	the	DET
ftr-412	707	68	use	use	NOUN
ftr-412	707	69	of	of	ADP
ftr-412	707	70	comprehensive	comprehensive	ADJ
ftr-412	707	71	crossdata	crossdata	NOUN
ftr-412	707	72	-	-	PUNCT
ftr-412	707	73	base	base	NOUN
ftr-412	707	74	searching	search	VERB
ftr-412	707	75	all	all	PRON
ftr-412	707	76	because	because	SCONJ
ftr-412	707	77	biometrics	biometric	NOUN
ftr-412	707	78	embedded	embed	VERB
ftr-412	707	79	in	in	ADP
ftr-412	707	80	national	national	ADJ
ftr-412	707	81	identity	identity	NOUN
ftr-412	707	82	cards	card	NOUN
ftr-412	707	83	provide	provide	VERB
ftr-412	707	84	the	the	DET
ftr-412	707	85	“	"	PUNCT
ftr-412	707	86	handle	handle	NOUN
ftr-412	707	87	”	"	PUNCT
ftr-412	707	88	to	to	PART
ftr-412	707	89	do	do	VERB
ftr-412	707	90	so	so	ADV
ftr-412	707	91	,	,	PUNCT
ftr-412	707	92	resulting	result	VERB
ftr-412	707	93	in	in	ADP
ftr-412	707	94	abusive	abusive	ADJ
ftr-412	707	95	‘	'	PUNCT
ftr-412	707	96	stop	stop	NOUN
ftr-412	707	97	and	and	CCONJ
ftr-412	707	98	search	search	NOUN
ftr-412	707	99	’	'	PUNCT
ftr-412	707	100	procedures	procedure	NOUN
ftr-412	707	101	for	for	ADP
ftr-412	707	102	migrants	migrant	NOUN
ftr-412	707	103	)	)	PUNCT
ftr-412	707	104	.	.	PUNCT
ftr-412	708	1	see	see	VERB
ftr-412	708	2	supra	supra	PROPN
ftr-412	708	3	note	note	PROPN
ftr-412	708	4	14	14	NUM
ftr-412	708	5	.	.	PUNCT
ftr-412	709	1	in	in	ADP
ftr-412	709	2	many	many	ADJ
ftr-412	709	3	respects	respect	NOUN
ftr-412	709	4	,	,	PUNCT
ftr-412	709	5	this	this	DET
ftr-412	709	6	paper	paper	NOUN
ftr-412	709	7	is	be	AUX
ftr-412	709	8	all	all	ADV
ftr-412	709	9	about	about	ADP
ftr-412	709	10	function	function	NOUN
ftr-412	709	11	creep	creep	NOUN
ftr-412	709	12	–	–	PUNCT
ftr-412	709	13	function	function	NOUN
ftr-412	709	14	creep	creep	NOUN
ftr-412	709	15	with	with	ADP
ftr-412	709	16	beneficial	beneficial	ADJ
ftr-412	709	17	tax	tax	NOUN
ftr-412	709	18	applications	application	NOUN
ftr-412	709	19	.	.	PUNCT
ftr-412	710	1	its	its	PRON
ftr-412	710	2	major	major	ADJ
ftr-412	710	3	premise	premise	NOUN
ftr-412	710	4	is	be	AUX
ftr-412	710	5	that	that	SCONJ
ftr-412	710	6	when	when	SCONJ
ftr-412	710	7	a	a	DET
ftr-412	710	8	jurisdiction68	jurisdiction68	NOUN
ftr-412	710	9	with	with	ADP
ftr-412	710	10	a	a	DET
ftr-412	710	11	technology	technology	NOUN
ftr-412	710	12	-	-	PUNCT
ftr-412	710	13	receptive	receptive	ADJ
ftr-412	710	14	tax	tax	NOUN
ftr-412	710	15	administration	administration	NOUN
ftr-412	710	16	adopts	adopt	VERB
ftr-412	710	17	a	a	DET
ftr-412	710	18	national	national	ADJ
ftr-412	710	19	identity	identity	NOUN
ftr-412	710	20	smart	smart	ADJ
ftr-412	710	21	cards	card	NOUN
ftr-412	710	22	system	system	NOUN
ftr-412	710	23	,	,	PUNCT
ftr-412	710	24	changes	change	NOUN
ftr-412	710	25	will	will	AUX
ftr-412	710	26	be	be	AUX
ftr-412	710	27	seen	see	VERB
ftr-412	710	28	in	in	ADP
ftr-412	710	29	the	the	DET
ftr-412	710	30	basic	basic	ADJ
ftr-412	710	31	delivery	delivery	NOUN
ftr-412	710	32	of	of	ADP
ftr-412	710	33	tax	tax	NOUN
ftr-412	710	34	services	service	NOUN
ftr-412	710	35	–	–	PUNCT
ftr-412	710	36	preexisting	preexist	VERB
ftr-412	710	37	online	online	ADJ
ftr-412	710	38	information	information	NOUN
ftr-412	710	39	,	,	PUNCT
ftr-412	710	40	downloadable	downloadable	ADJ
ftr-412	710	41	forms	form	NOUN
ftr-412	710	42	,	,	PUNCT
ftr-412	710	43	processing	processing	NOUN
ftr-412	710	44	,	,	PUNCT
ftr-412	710	45	and	and	CCONJ
ftr-412	710	46	authentication	authentication	NOUN
ftr-412	710	47	services	service	NOUN
ftr-412	710	48	will	will	AUX
ftr-412	710	49	be	be	AUX
ftr-412	710	50	supplemented	supplement	VERB
ftr-412	710	51	with	with	ADP
ftr-412	710	52	fully	fully	ADV
ftr-412	710	53	digital	digital	ADJ
ftr-412	710	54	case	case	NOUN
ftr-412	710	55	handling	handling	NOUN
ftr-412	710	56	,	,	PUNCT
ftr-412	710	57	decisions	decision	NOUN
ftr-412	710	58	,	,	PUNCT
ftr-412	710	59	and	and	CCONJ
ftr-412	710	60	delivery	delivery	NOUN
ftr-412	710	61	functions	function	NOUN
ftr-412	710	62	.	.	PUNCT
ftr-412	711	1	however	however	ADV
ftr-412	711	2	,	,	PUNCT
ftr-412	711	3	there	there	PRON
ftr-412	711	4	are	be	VERB
ftr-412	711	5	two	two	NUM
ftr-412	711	6	distinct	distinct	ADJ
ftr-412	711	7	kinds	kind	NOUN
ftr-412	711	8	of	of	ADP
ftr-412	711	9	function	function	NOUN
ftr-412	711	10	creep	creep	NOUN
ftr-412	711	11	–	–	PUNCT
ftr-412	711	12	one	one	NUM
ftr-412	711	13	is	be	AUX
ftr-412	711	14	passive	passive	ADJ
ftr-412	711	15	and	and	CCONJ
ftr-412	711	16	predictable	predictable	ADJ
ftr-412	711	17	(	(	PUNCT
ftr-412	711	18	linear	linear	ADJ
ftr-412	711	19	function	function	NOUN
ftr-412	711	20	creep	creep	PROPN
ftr-412	711	21	)	)	PUNCT
ftr-412	711	22	,	,	PUNCT
ftr-412	711	23	while	while	SCONJ
ftr-412	711	24	the	the	DET
ftr-412	711	25	other	other	ADJ
ftr-412	711	26	is	be	AUX
ftr-412	711	27	active	active	ADJ
ftr-412	711	28	and	and	CCONJ
ftr-412	711	29	dynamic	dynamic	ADJ
ftr-412	711	30	(	(	PUNCT
ftr-412	711	31	hyper	hyper	ADJ
ftr-412	711	32	function	function	NOUN
ftr-412	711	33	change	change	NOUN
ftr-412	711	34	)	)	PUNCT
ftr-412	711	35	.	.	PUNCT
ftr-412	712	1	linear	linear	PROPN
ftr-412	712	2	function	function	PROPN
ftr-412	712	3	creep	creep	NOUN
ftr-412	712	4	is	be	AUX
ftr-412	712	5	a	a	DET
ftr-412	712	6	natural	natural	ADJ
ftr-412	712	7	and	and	CCONJ
ftr-412	712	8	intuitive	intuitive	ADJ
ftr-412	712	9	extension	extension	NOUN
ftr-412	712	10	in	in	ADP
ftr-412	712	11	digital	digital	ADJ
ftr-412	712	12	form	form	NOUN
ftr-412	712	13	of	of	ADP
ftr-412	712	14	a	a	DET
ftr-412	712	15	formerly	formerly	ADV
ftr-412	712	16	non	non	ADJ
ftr-412	712	17	-	-	ADJ
ftr-412	712	18	digital	digital	ADJ
ftr-412	712	19	process	process	NOUN
ftr-412	712	20	.	.	PUNCT
ftr-412	713	1	comparing	compare	VERB
ftr-412	713	2	the	the	DET
ftr-412	713	3	tax	tax	NOUN
ftr-412	713	4	functionality	functionality	NOUN
ftr-412	713	5	of	of	ADP
ftr-412	713	6	the	the	DET
ftr-412	713	7	e	e	NOUN
ftr-412	713	8	-	-	NOUN
ftr-412	713	9	government	government	ADJ
ftr-412	713	10	interface	interface	NOUN
ftr-412	713	11	in	in	ADP
ftr-412	713	12	the	the	DET
ftr-412	713	13	eu	eu	PROPN
ftr-412	713	14	with	with	ADP
ftr-412	713	15	the	the	DET
ftr-412	713	16	similar	similar	ADJ
ftr-412	713	17	interface	interface	NOUN
ftr-412	713	18	in	in	ADP
ftr-412	713	19	the	the	DET
ftr-412	713	20	states	state	NOUN
ftr-412	713	21	of	of	ADP
ftr-412	713	22	the	the	DET
ftr-412	713	23	u.s	u.s	PROPN
ftr-412	713	24	.	.	PROPN
ftr-412	713	25	one	one	PRON
ftr-412	713	26	can	can	AUX
ftr-412	713	27	predict	predict	VERB
ftr-412	713	28	the	the	DET
ftr-412	713	29	direction	direction	NOUN
ftr-412	713	30	of	of	ADP
ftr-412	713	31	change	change	NOUN
ftr-412	713	32	.	.	PUNCT
ftr-412	714	1	the	the	DET
ftr-412	714	2	u.s	u.s	PROPN
ftr-412	714	3	.	.	PROPN
ftr-412	714	4	portals	portal	NOUN
ftr-412	714	5	are	be	AUX
ftr-412	714	6	not	not	PART
ftr-412	714	7	nearly	nearly	ADV
ftr-412	714	8	as	as	ADV
ftr-412	714	9	robust	robust	ADJ
ftr-412	714	10	as	as	ADP
ftr-412	714	11	those	those	PRON
ftr-412	714	12	in	in	ADP
ftr-412	714	13	the	the	DET
ftr-412	714	14	eu	eu	PROPN
ftr-412	714	15	,	,	PUNCT
ftr-412	714	16	and	and	CCONJ
ftr-412	714	17	the	the	DET
ftr-412	714	18	reason	reason	NOUN
ftr-412	714	19	is	be	AUX
ftr-412	714	20	the	the	DET
ftr-412	714	21	absence	absence	NOUN
ftr-412	714	22	of	of	ADP
ftr-412	714	23	a	a	DET
ftr-412	714	24	national	national	ADJ
ftr-412	714	25	i	i	NOUN
ftr-412	714	26	d	d	PROPN
ftr-412	714	27	with	with	ADP
ftr-412	714	28	secure	secure	ADJ
ftr-412	714	29	digital	digital	ADJ
ftr-412	714	30	features	feature	NOUN
ftr-412	714	31	in	in	ADP
ftr-412	714	32	the	the	DET
ftr-412	714	33	u.s	u.s	PROPN
ftr-412	714	34	.	.	PROPN
ftr-412	714	35	thus	thus	ADV
ftr-412	714	36	,	,	PUNCT
ftr-412	714	37	a	a	DET
ftr-412	714	38	predictable	predictable	ADJ
ftr-412	714	39	result	result	NOUN
ftr-412	714	40	of	of	ADP
ftr-412	714	41	the	the	DET
ftr-412	714	42	adoption	adoption	NOUN
ftr-412	714	43	of	of	ADP
ftr-412	714	44	a	a	DET
ftr-412	714	45	national	national	ADJ
ftr-412	714	46	smart	smart	PROPN
ftr-412	714	47	i	i	NOUN
ftr-412	714	48	d	d	PROPN
ftr-412	714	49	with	with	ADP
ftr-412	714	50	encrypted	encrypt	VERB
ftr-412	714	51	digital	digital	ADJ
ftr-412	714	52	signature	signature	NOUN
ftr-412	714	53	functionality	functionality	NOUN
ftr-412	714	54	in	in	ADP
ftr-412	714	55	the	the	DET
ftr-412	714	56	u.s	u.s	PROPN
ftr-412	714	57	.	.	PROPN
ftr-412	714	58	would	would	AUX
ftr-412	714	59	be	be	AUX
ftr-412	714	60	advances	advance	NOUN
ftr-412	714	61	in	in	ADP
ftr-412	714	62	tax	tax	NOUN
ftr-412	714	63	services	service	NOUN
ftr-412	714	64	through	through	ADP
ftr-412	714	65	the	the	DET
ftr-412	714	66	u.s	u.s	PROPN
ftr-412	714	67	.	.	PROPN
ftr-412	714	68	eportals	eportal	NOUN
ftr-412	714	69	along	along	ADP
ftr-412	714	70	lines	line	NOUN
ftr-412	714	71	of	of	ADP
ftr-412	714	72	the	the	DET
ftr-412	714	73	eu	eu	PROPN
ftr-412	714	74	the	the	DET
ftr-412	714	75	malaysian	malaysian	ADJ
ftr-412	714	76	identity	identity	NOUN
ftr-412	714	77	card	card	NOUN
ftr-412	714	78	provides	provide	VERB
ftr-412	714	79	several	several	ADJ
ftr-412	714	80	good	good	ADJ
ftr-412	714	81	examples	example	NOUN
ftr-412	714	82	of	of	ADP
ftr-412	714	83	linear	linear	PROPN
ftr-412	714	84	function	function	NOUN
ftr-412	714	85	creep	creep	NOUN
ftr-412	714	86	.	.	PUNCT
ftr-412	715	1	formally	formally	ADV
ftr-412	715	2	called	call	VERB
ftr-412	715	3	the	the	DET
ftr-412	715	4	government	government	NOUN
ftr-412	715	5	multi	multi	ADJ
ftr-412	715	6	-	-	ADJ
ftr-412	715	7	purpose	purpose	NOUN
ftr-412	715	8	card	card	NOUN
ftr-412	715	9	(	(	PUNCT
ftr-412	715	10	gmpc	gmpc	PROPN
ftr-412	715	11	)	)	PUNCT
ftr-412	715	12	the	the	DET
ftr-412	715	13	malaysian	malaysian	ADJ
ftr-412	715	14	card	card	NOUN
ftr-412	715	15	is	be	AUX
ftr-412	715	16	the	the	DET
ftr-412	715	17	product	product	NOUN
ftr-412	715	18	of	of	ADP
ftr-412	715	19	an	an	DET
ftr-412	715	20	open	open	ADJ
ftr-412	715	21	-	-	PUNCT
ftr-412	715	22	ended	end	VERB
ftr-412	715	23	collaboration	collaboration	NOUN
ftr-412	715	24	of	of	ADP
ftr-412	715	25	five	five	NUM
ftr-412	715	26	government	government	NOUN
ftr-412	715	27	agencies	agency	NOUN
ftr-412	715	28	,	,	PUNCT
ftr-412	715	29	the	the	DET
ftr-412	715	30	national	national	ADJ
ftr-412	715	31	registration	registration	NOUN
ftr-412	715	32	department	department	NOUN
ftr-412	715	33	,	,	PUNCT
ftr-412	715	34	the	the	DET
ftr-412	715	35	road	road	NOUN
ftr-412	715	36	transportation	transportation	PROPN
ftr-412	715	37	department	department	NOUN
ftr-412	715	38	,	,	PUNCT
ftr-412	715	39	the	the	DET
ftr-412	715	40	immigration	immigration	NOUN
ftr-412	715	41	department	department	PROPN
ftr-412	715	42	,	,	PUNCT
ftr-412	715	43	the	the	DET
ftr-412	715	44	ministry	ministry	PROPN
ftr-412	715	45	of	of	ADP
ftr-412	715	46	health	health	PROPN
ftr-412	715	47	and	and	CCONJ
ftr-412	715	48	the	the	DET
ftr-412	715	49	royal	royal	ADJ
ftr-412	715	50	malaysian	malaysian	ADJ
ftr-412	715	51	police	police	NOUN
ftr-412	715	52	.	.	PUNCT
ftr-412	716	1	the	the	DET
ftr-412	716	2	malaysian	malaysian	ADJ
ftr-412	716	3	card	card	NOUN
ftr-412	716	4	functions	function	NOUN
ftr-412	716	5	as	as	ADP
ftr-412	716	6	a	a	DET
ftr-412	716	7	passport	passport	NOUN
ftr-412	716	8	,	,	PUNCT
ftr-412	716	9	a	a	DET
ftr-412	716	10	driver	driver	NOUN
ftr-412	716	11	’s	’s	PART
ftr-412	716	12	license	license	NOUN
ftr-412	716	13	,	,	PUNCT
ftr-412	716	14	and	and	CCONJ
ftr-412	716	15	an	an	DET
ftr-412	716	16	access	access	NOUN
ftr-412	716	17	card	card	NOUN
ftr-412	716	18	to	to	ADP
ftr-412	716	19	government	government	NOUN
ftr-412	716	20	facilities	facility	NOUN
ftr-412	716	21	.	.	PUNCT
ftr-412	717	1	the	the	DET
ftr-412	717	2	open	open	ADJ
ftr-412	717	3	infrastructure	infrastructure	NOUN
ftr-412	717	4	of	of	ADP
ftr-412	717	5	the	the	DET
ftr-412	717	6	card	card	NOUN
ftr-412	717	7	allows	allow	VERB
ftr-412	717	8	it	it	PRON
ftr-412	717	9	to	to	PART
ftr-412	717	10	serve	serve	VERB
ftr-412	717	11	in	in	ADP
ftr-412	717	12	the	the	DET
ftr-412	717	13	private	private	ADJ
ftr-412	717	14	sector	sector	NOUN
ftr-412	717	15	–	–	PUNCT
ftr-412	717	16	and	and	CCONJ
ftr-412	717	17	this	this	PRON
ftr-412	717	18	is	be	AUX
ftr-412	717	19	the	the	DET
ftr-412	717	20	function	function	NOUN
ftr-412	717	21	creep	creep	NOUN
ftr-412	717	22	effect	effect	NOUN
ftr-412	717	23	–	–	PUNCT
ftr-412	717	24	as	as	ADP
ftr-412	717	25	e	e	NOUN
ftr-412	717	26	-	-	NOUN
ftr-412	717	27	cash	cash	NOUN
ftr-412	717	28	and	and	CCONJ
ftr-412	717	29	an	an	DET
ftr-412	717	30	automated	automate	VERB
ftr-412	717	31	teller	teller	NOUN
ftr-412	717	32	machine	machine	NOUN
ftr-412	717	33	(	(	PUNCT
ftr-412	717	34	atm	atm	NOUN
ftr-412	717	35	)	)	PUNCT
ftr-412	717	36	access	access	NOUN
ftr-412	717	37	card	card	NOUN
ftr-412	717	38	,	,	PUNCT
ftr-412	717	39	as	as	ADV
ftr-412	717	40	well	well	ADV
ftr-412	717	41	as	as	ADP
ftr-412	717	42	a	a	DET
ftr-412	717	43	vehicle	vehicle	NOUN
ftr-412	717	44	for	for	ADP
ftr-412	717	45	the	the	DET
ftr-412	717	46	payment	payment	NOUN
ftr-412	717	47	of	of	ADP
ftr-412	717	48	fees	fee	NOUN
ftr-412	717	49	for	for	ADP
ftr-412	717	50	public	public	ADJ
ftr-412	717	51	transport	transport	NOUN
ftr-412	717	52	services	service	NOUN
ftr-412	717	53	,	,	PUNCT
ftr-412	717	54	and	and	CCONJ
ftr-412	717	55	“	"	PUNCT
ftr-412	717	56	touch	touch	VERB
ftr-412	717	57	and	and	CCONJ
ftr-412	717	58	go	go	VERB
ftr-412	717	59	”	"	PUNCT
ftr-412	717	60	auto	auto	NOUN
ftr-412	717	61	toll	toll	NOUN
ftr-412	717	62	and	and	CCONJ
ftr-412	717	63	parking	parking	NOUN
ftr-412	717	64	services	service	NOUN
ftr-412	717	65	.	.	PUNCT
ftr-412	718	1	the	the	DET
ftr-412	718	2	implementation	implementation	NOUN
ftr-412	718	3	of	of	ADP
ftr-412	718	4	public	public	ADJ
ftr-412	718	5	key	key	ADJ
ftr-412	718	6	infrastructure	infrastructure	NOUN
ftr-412	718	7	(	(	PUNCT
ftr-412	718	8	pki	pki	PROPN
ftr-412	718	9	)	)	PUNCT
ftr-412	718	10	within	within	ADP
ftr-412	718	11	the	the	DET
ftr-412	718	12	cards	card	NOUN
ftr-412	718	13	in	in	ADP
ftr-412	718	14	2003	2003	NUM
ftr-412	718	15	allows	allow	VERB
ftr-412	718	16	e	e	NOUN
ftr-412	718	17	-	-	NOUN
ftr-412	718	18	commerce	commerce	NOUN
ftr-412	718	19	transactions	transaction	NOUN
ftr-412	718	20	and	and	CCONJ
ftr-412	718	21	ensures	ensure	VERB
ftr-412	718	22	the	the	DET
ftr-412	718	23	authenticity	authenticity	NOUN
ftr-412	718	24	and	and	CCONJ
ftr-412	718	25	integrity	integrity	NOUN
ftr-412	718	26	of	of	ADP
ftr-412	718	27	680	680	NUM
ftr-412	718	28	florida	florida	PROPN
ftr-412	718	29	tax	tax	NOUN
ftr-412	718	30	review	review	NOUN
ftr-412	718	31	vol	vol	NOUN
ftr-412	718	32	.	.	PUNCT
ftr-412	719	1	7:10	7:10	NUM
ftr-412	719	2	69	69	NUM
ftr-412	719	3	.	.	PUNCT
ftr-412	720	1	registration	registration	NOUN
ftr-412	720	2	of	of	ADP
ftr-412	720	3	persons	person	NOUN
ftr-412	720	4	(	(	PUNCT
ftr-412	720	5	amendment	amendment	NOUN
ftr-412	720	6	)	)	PUNCT
ftr-412	720	7	bill	bill	NOUN
ftr-412	720	8	2001	2001	NUM
ftr-412	720	9	,	,	PUNCT
ftr-412	720	10	experience	experience	NOUN
ftr-412	720	11	of	of	ADP
ftr-412	720	12	using	use	VERB
ftr-412	720	13	smart	smart	ADJ
ftr-412	720	14	identity	identity	NOUN
ftr-412	720	15	cards	card	NOUN
ftr-412	720	16	in	in	ADP
ftr-412	720	17	other	other	ADJ
ftr-412	720	18	countries	country	NOUN
ftr-412	720	19	supra	supra	PROPN
ftr-412	720	20	note	note	VERB
ftr-412	720	21	27	27	NUM
ftr-412	720	22	at	at	ADP
ftr-412	720	23	3	3	NUM
ftr-412	720	24	&	&	CCONJ
ftr-412	720	25	annex	annex	VERB
ftr-412	720	26	15	15	NUM
ftr-412	720	27	-	-	SYM
ftr-412	720	28	16	16	NUM
ftr-412	720	29	.	.	PUNCT
ftr-412	721	1	70	70	NUM
ftr-412	721	2	.	.	PUNCT
ftr-412	722	1	registration	registration	NOUN
ftr-412	722	2	of	of	ADP
ftr-412	722	3	persons	person	NOUN
ftr-412	722	4	(	(	PUNCT
ftr-412	722	5	amendment	amendment	NOUN
ftr-412	722	6	)	)	PUNCT
ftr-412	722	7	bill	bill	NOUN
ftr-412	722	8	2001	2001	NUM
ftr-412	722	9	,	,	PUNCT
ftr-412	722	10	experience	experience	NOUN
ftr-412	722	11	of	of	ADP
ftr-412	722	12	using	use	VERB
ftr-412	722	13	smart	smart	ADJ
ftr-412	722	14	identity	identity	NOUN
ftr-412	722	15	cards	card	NOUN
ftr-412	722	16	in	in	ADP
ftr-412	722	17	other	other	ADJ
ftr-412	722	18	countries	country	NOUN
ftr-412	722	19	supra	supra	PROPN
ftr-412	722	20	note	note	VERB
ftr-412	722	21	27	27	NUM
ftr-412	722	22	at	at	ADP
ftr-412	722	23	annex	annex	NOUN
ftr-412	722	24	15	15	NUM
ftr-412	722	25	-	-	SYM
ftr-412	722	26	16	16	NUM
ftr-412	722	27	.	.	PUNCT
ftr-412	723	1	71	71	NUM
ftr-412	723	2	.	.	PUNCT
ftr-412	723	3	registration	registration	NOUN
ftr-412	723	4	of	of	ADP
ftr-412	723	5	persons	person	NOUN
ftr-412	723	6	(	(	PUNCT
ftr-412	723	7	amendment	amendment	NOUN
ftr-412	723	8	)	)	PUNCT
ftr-412	723	9	bill	bill	NOUN
ftr-412	723	10	2001	2001	NUM
ftr-412	723	11	,	,	PUNCT
ftr-412	723	12	experience	experience	NOUN
ftr-412	723	13	of	of	ADP
ftr-412	723	14	using	use	VERB
ftr-412	723	15	smart	smart	ADJ
ftr-412	723	16	identity	identity	NOUN
ftr-412	723	17	cards	card	NOUN
ftr-412	723	18	in	in	ADP
ftr-412	723	19	other	other	ADJ
ftr-412	723	20	countries	country	NOUN
ftr-412	723	21	supra	supra	PROPN
ftr-412	723	22	note	note	VERB
ftr-412	723	23	27	27	NUM
ftr-412	723	24	at	at	ADP
ftr-412	723	25	annex	annex	NOUN
ftr-412	723	26	15	15	NUM
ftr-412	723	27	-	-	SYM
ftr-412	723	28	16	16	NUM
ftr-412	723	29	.	.	PUNCT
ftr-412	724	1	72	72	NUM
ftr-412	724	2	.	.	PUNCT
ftr-412	725	1	joe	joe	PROPN
ftr-412	725	2	burns	burn	NOUN
ftr-412	725	3	,	,	PUNCT
ftr-412	725	4	basic	basic	ADJ
ftr-412	725	5	html	html	NOUN
ftr-412	725	6	,	,	PUNCT
ftr-412	725	7	in	in	ADP
ftr-412	725	8	html	html	NOUN
ftr-412	725	9	goodies	goody	NOUN
ftr-412	725	10	(	(	PUNCT
ftr-412	725	11	defining	define	VERB
ftr-412	725	12	“	"	PUNCT
ftr-412	725	13	hyper	hyper	NOUN
ftr-412	725	14	”	"	PUNCT
ftr-412	725	15	in	in	ADP
ftr-412	725	16	the	the	DET
ftr-412	725	17	context	context	NOUN
ftr-412	725	18	of	of	ADP
ftr-412	725	19	the	the	DET
ftr-412	725	20	h	h	PROPN
ftr-412	725	21	-	-	PUNCT
ftr-412	725	22	t	t	PROPN
ftr-412	725	23	-	-	PUNCT
ftr-412	725	24	m	m	NOUN
ftr-412	725	25	-	-	PUNCT
ftr-412	725	26	l	l	NOUN
ftr-412	725	27	initials	initial	NOUN
ftr-412	725	28	that	that	PRON
ftr-412	725	29	stand	stand	VERB
ftr-412	725	30	for	for	ADP
ftr-412	725	31	hyper	hyper	ADJ
ftr-412	725	32	text	text	NOUN
ftr-412	725	33	markup	markup	NOUN
ftr-412	725	34	language	language	NOUN
ftr-412	725	35	.	.	PUNCT
ftr-412	726	1	“	"	PUNCT
ftr-412	726	2	.	.	PUNCT
ftr-412	726	3	.	.	PUNCT
ftr-412	727	1	.	.	PUNCT
ftr-412	728	1	hyper	hyper	ADJ
ftr-412	728	2	is	be	AUX
ftr-412	728	3	the	the	DET
ftr-412	728	4	opposite	opposite	NOUN
ftr-412	728	5	of	of	ADP
ftr-412	728	6	linear	linear	NOUN
ftr-412	728	7	.	.	PUNCT
ftr-412	729	1	it	it	PRON
ftr-412	729	2	used	use	VERB
ftr-412	729	3	to	to	PART
ftr-412	729	4	be	be	AUX
ftr-412	729	5	that	that	SCONJ
ftr-412	729	6	computer	computer	NOUN
ftr-412	729	7	programs	program	NOUN
ftr-412	729	8	had	have	VERB
ftr-412	729	9	to	to	PART
ftr-412	729	10	move	move	VERB
ftr-412	729	11	in	in	ADP
ftr-412	729	12	a	a	DET
ftr-412	729	13	linear	linear	ADJ
ftr-412	729	14	fashion	fashion	NOUN
ftr-412	729	15	.	.	PUNCT
ftr-412	730	1	this	this	PRON
ftr-412	730	2	[	[	X
ftr-412	730	3	comes	come	VERB
ftr-412	730	4	]	]	PUNCT
ftr-412	730	5	before	before	ADP
ftr-412	730	6	this	this	PRON
ftr-412	730	7	,	,	PUNCT
ftr-412	730	8	this	this	PRON
ftr-412	730	9	[	[	AUX
ftr-412	730	10	comes	come	VERB
ftr-412	730	11	]	]	PUNCT
ftr-412	730	12	before	before	ADP
ftr-412	730	13	this	this	PRON
ftr-412	730	14	,	,	PUNCT
ftr-412	730	15	and	and	CCONJ
ftr-412	730	16	so	so	ADV
ftr-412	730	17	on	on	ADV
ftr-412	730	18	.	.	PUNCT
ftr-412	731	1	html	html	NOUN
ftr-412	731	2	does	do	AUX
ftr-412	731	3	not	not	PART
ftr-412	731	4	hold	hold	VERB
ftr-412	731	5	to	to	ADP
ftr-412	731	6	that	that	DET
ftr-412	731	7	pattern	pattern	NOUN
ftr-412	731	8	and	and	CCONJ
ftr-412	731	9	allows	allow	VERB
ftr-412	731	10	the	the	DET
ftr-412	731	11	person	person	NOUN
ftr-412	731	12	viewing	view	VERB
ftr-412	731	13	the	the	DET
ftr-412	731	14	world	world	NOUN
ftr-412	731	15	wide	wide	ADJ
ftr-412	731	16	web	web	NOUN
ftr-412	731	17	page	page	NOUN
ftr-412	731	18	to	to	PART
ftr-412	731	19	go	go	VERB
ftr-412	731	20	a	a	DET
ftr-412	731	21	n	n	NOUN
ftr-412	731	22	y	y	PROPN
ftr-412	731	23	w	w	NOUN
ftr-412	731	24	h	h	NOUN
ftr-412	731	25	e	e	NOUN
ftr-412	731	26	r	r	NOUN
ftr-412	731	27	e	e	NOUN
ftr-412	731	28	,	,	PUNCT
ftr-412	731	29	a	a	DET
ftr-412	731	30	n	n	NOUN
ftr-412	731	31	y	y	NOUN
ftr-412	731	32	t	t	NOUN
ftr-412	732	1	i	i	PRON
ftr-412	732	2	m	m	VERB
ftr-412	732	3	e	e	NOUN
ftr-412	732	4	t	t	NOUN
ftr-412	732	5	h	h	NOUN
ftr-412	732	6	e	e	PROPN
ftr-412	732	7	y	y	PROPN
ftr-412	732	8	w	w	PROPN
ftr-412	732	9	a	a	PROPN
ftr-412	732	10	n	n	NUM
ftr-412	732	11	t	t	NOUN
ftr-412	732	12	.	.	PUNCT
ftr-412	732	13	”	"	PUNCT
ftr-412	732	14	)	)	PUNCT
ftr-412	733	1	a	a	DET
ftr-412	733	2	t	t	NOUN
ftr-412	733	3	http://www.htmlgoodies.com/primers/html/article.php/3478141	http://www.htmlgoodies.com/primers/html/article.php/3478141	PROPN
ftr-412	733	4	(	(	PUNCT
ftr-412	733	5	last	last	ADV
ftr-412	733	6	visited	visit	VERB
ftr-412	733	7	aug	aug	PROPN
ftr-412	733	8	.	.	PROPN
ftr-412	733	9	2	2	NUM
ftr-412	733	10	,	,	PUNCT
ftr-412	733	11	2006	2006	NUM
ftr-412	733	12	)	)	PUNCT
ftr-412	733	13	.	.	PUNCT
ftr-412	734	1	73	73	NUM
ftr-412	734	2	.	.	PUNCT
ftr-412	735	1	real	real	ADV
ftr-412	735	2	i	i	PROPN
ftr-412	735	3	d	d	PROPN
ftr-412	735	4	act	act	PROPN
ftr-412	735	5	supra	supra	PROPN
ftr-412	735	6	note	note	PROPN
ftr-412	735	7	55	55	NUM
ftr-412	735	8	,	,	PUNCT
ftr-412	735	9	at	at	ADP
ftr-412	735	10	§	§	NOUN
ftr-412	735	11	202(b)(7	202(b)(7	NUM
ftr-412	735	12	)	)	PUNCT
ftr-412	735	13	.	.	PUNCT
ftr-412	736	1	data	data	PROPN
ftr-412	736	2	.	.	PUNCT
ftr-412	737	1	the	the	DET
ftr-412	737	2	i	i	PROPN
ftr-412	737	3	d	d	PROPN
ftr-412	737	4	card	card	NOUN
ftr-412	737	5	legislation	legislation	NOUN
ftr-412	737	6	in	in	ADP
ftr-412	737	7	malaysia	malaysia	PROPN
ftr-412	737	8	does	do	AUX
ftr-412	737	9	not	not	PART
ftr-412	737	10	restrict	restrict	VERB
ftr-412	737	11	future	future	ADJ
ftr-412	737	12	incorporation69	incorporation69	NOUN
ftr-412	737	13	of	of	ADP
ftr-412	737	14	additional	additional	ADJ
ftr-412	737	15	non	non	ADJ
ftr-412	737	16	-	-	ADJ
ftr-412	737	17	government	government	ADJ
ftr-412	737	18	data	datum	NOUN
ftr-412	737	19	on	on	ADP
ftr-412	737	20	the	the	DET
ftr-412	737	21	card	card	NOUN
ftr-412	737	22	.	.	PUNCT
ftr-412	738	1	the	the	DET
ftr-412	738	2	same	same	ADJ
ftr-412	738	3	is	be	AUX
ftr-412	738	4	true	true	ADJ
ftr-412	738	5	in	in	ADP
ftr-412	738	6	finland	finland	PROPN
ftr-412	738	7	and70	and70	PROPN
ftr-412	738	8	brunei.71	brunei.71	NOUN
ftr-412	738	9	but	but	CCONJ
ftr-412	738	10	more	more	ADJ
ftr-412	738	11	than	than	ADP
ftr-412	738	12	linear	linear	ADJ
ftr-412	738	13	function	function	NOUN
ftr-412	738	14	creep	creep	NOUN
ftr-412	738	15	is	be	AUX
ftr-412	738	16	possible	possible	ADJ
ftr-412	738	17	.	.	PUNCT
ftr-412	739	1	with	with	ADP
ftr-412	739	2	active	active	ADJ
ftr-412	739	3	intervention	intervention	NOUN
ftr-412	739	4	the	the	DET
ftr-412	739	5	government	government	NOUN
ftr-412	739	6	can	can	AUX
ftr-412	739	7	merge	merge	VERB
ftr-412	739	8	the	the	DET
ftr-412	739	9	digital	digital	NOUN
ftr-412	739	10	i	i	PROPN
ftr-412	739	11	d	d	PROPN
ftr-412	739	12	with	with	ADP
ftr-412	739	13	other	other	ADJ
ftr-412	739	14	marketplace	marketplace	NOUN
ftr-412	739	15	technologies	technology	NOUN
ftr-412	739	16	to	to	PART
ftr-412	739	17	not	not	PART
ftr-412	739	18	only	only	ADV
ftr-412	739	19	improve	improve	VERB
ftr-412	739	20	the	the	DET
ftr-412	739	21	basic	basic	ADJ
ftr-412	739	22	delivery	delivery	NOUN
ftr-412	739	23	of	of	ADP
ftr-412	739	24	tax	tax	NOUN
ftr-412	739	25	services	service	NOUN
ftr-412	739	26	,	,	PUNCT
ftr-412	739	27	but	but	CCONJ
ftr-412	739	28	to	to	PART
ftr-412	739	29	reform	reform	VERB
ftr-412	739	30	the	the	DET
ftr-412	739	31	system	system	NOUN
ftr-412	739	32	itself	itself	PRON
ftr-412	739	33	–	–	PUNCT
ftr-412	739	34	a	a	DET
ftr-412	739	35	wholesale	wholesale	ADJ
ftr-412	739	36	re	re	NOUN
ftr-412	739	37	-	-	NOUN
ftr-412	739	38	composition	composition	NOUN
ftr-412	739	39	of	of	ADP
ftr-412	739	40	the	the	DET
ftr-412	739	41	structure	structure	NOUN
ftr-412	739	42	of	of	ADP
ftr-412	739	43	the	the	DET
ftr-412	739	44	consumption	consumption	NOUN
ftr-412	739	45	tax	tax	NOUN
ftr-412	739	46	.	.	PUNCT
ftr-412	740	1	this	this	DET
ftr-412	740	2	intervention	intervention	NOUN
ftr-412	740	3	can	can	AUX
ftr-412	740	4	transform	transform	VERB
ftr-412	740	5	the	the	DET
ftr-412	740	6	consumption	consumption	NOUN
ftr-412	740	7	tax	tax	NOUN
ftr-412	740	8	into	into	ADP
ftr-412	740	9	a	a	DET
ftr-412	740	10	truly	truly	ADV
ftr-412	740	11	and	and	CCONJ
ftr-412	740	12	independently	independently	ADV
ftr-412	740	13	progressive	progressive	ADJ
ftr-412	740	14	tax	tax	NOUN
ftr-412	740	15	.	.	PUNCT
ftr-412	741	1	national	national	ADJ
ftr-412	741	2	ids	id	NOUN
ftr-412	741	3	with	with	ADP
ftr-412	741	4	smart	smart	ADJ
ftr-412	741	5	chips	chip	NOUN
ftr-412	741	6	will	will	AUX
ftr-412	741	7	allow	allow	VERB
ftr-412	741	8	the	the	DET
ftr-412	741	9	surgical	surgical	ADJ
ftr-412	741	10	identification	identification	NOUN
ftr-412	741	11	of	of	ADP
ftr-412	741	12	taxpayers	taxpayer	NOUN
ftr-412	741	13	-	-	PUNCT
ftr-412	741	14	in	in	ADP
ftr-412	741	15	-	-	PUNCT
ftr-412	741	16	need	need	NOUN
ftr-412	741	17	,	,	PUNCT
ftr-412	741	18	those	those	PRON
ftr-412	741	19	who	who	PRON
ftr-412	741	20	are	be	AUX
ftr-412	741	21	entitled	entitle	VERB
ftr-412	741	22	to	to	PART
ftr-412	741	23	tax	tax	VERB
ftr-412	741	24	exempt	exempt	ADJ
ftr-412	741	25	status	status	NOUN
ftr-412	741	26	when	when	SCONJ
ftr-412	741	27	purchasing	purchase	VERB
ftr-412	741	28	necessities	necessity	NOUN
ftr-412	741	29	.	.	PUNCT
ftr-412	742	1	this	this	PRON
ftr-412	742	2	can	can	AUX
ftr-412	742	3	be	be	AUX
ftr-412	742	4	done	do	VERB
ftr-412	742	5	without	without	ADP
ftr-412	742	6	compromising	compromise	VERB
ftr-412	742	7	the	the	DET
ftr-412	742	8	broad	broad	ADJ
ftr-412	742	9	base	base	NOUN
ftr-412	742	10	of	of	ADP
ftr-412	742	11	the	the	DET
ftr-412	742	12	tax	tax	NOUN
ftr-412	742	13	on	on	ADP
ftr-412	742	14	the	the	DET
ftr-412	742	15	same	same	ADJ
ftr-412	742	16	supplies	supply	NOUN
ftr-412	742	17	made	make	VERB
ftr-412	742	18	to	to	ADP
ftr-412	742	19	members	member	NOUN
ftr-412	742	20	of	of	ADP
ftr-412	742	21	society	society	NOUN
ftr-412	742	22	.	.	PUNCT
ftr-412	743	1	this	this	PRON
ftr-412	743	2	is	be	AUX
ftr-412	743	3	a	a	DET
ftr-412	743	4	reform	reform	NOUN
ftr-412	743	5	that	that	PRON
ftr-412	743	6	will	will	AUX
ftr-412	743	7	target	target	VERB
ftr-412	743	8	the	the	DET
ftr-412	743	9	regressvity	regressvity	NOUN
ftr-412	743	10	that	that	PRON
ftr-412	743	11	is	be	AUX
ftr-412	743	12	inherent	inherent	ADJ
ftr-412	743	13	in	in	ADP
ftr-412	743	14	all	all	DET
ftr-412	743	15	contemporary	contemporary	ADJ
ftr-412	743	16	consumption	consumption	NOUN
ftr-412	743	17	tax	tax	NOUN
ftr-412	743	18	regimes	regime	NOUN
ftr-412	743	19	(	(	PUNCT
ftr-412	743	20	vats	vat	NOUN
ftr-412	743	21	as	as	ADV
ftr-412	743	22	well	well	ADV
ftr-412	743	23	as	as	ADP
ftr-412	743	24	rsts	rst	NOUN
ftr-412	743	25	)	)	PUNCT
ftr-412	743	26	.	.	PUNCT
ftr-412	744	1	this	this	PRON
ftr-412	744	2	is	be	AUX
ftr-412	744	3	more	more	ADJ
ftr-412	744	4	than	than	ADP
ftr-412	744	5	a	a	DET
ftr-412	744	6	linear	linear	ADJ
ftr-412	744	7	function	function	NOUN
ftr-412	744	8	creep	creep	NOUN
ftr-412	744	9	it	it	PRON
ftr-412	744	10	is	be	AUX
ftr-412	744	11	a	a	DET
ftr-412	744	12	hyper	hyper	ADJ
ftr-412	744	13	function	function	NOUN
ftr-412	744	14	change.72	change.72	NOUN
ftr-412	744	15	1	1	NUM
ftr-412	744	16	.	.	PUNCT
ftr-412	744	17	prediction	prediction	NOUN
ftr-412	744	18	–	–	PUNCT
ftr-412	744	19	linear	linear	ADJ
ftr-412	744	20	function	function	NOUN
ftr-412	744	21	creep	creep	NOUN
ftr-412	744	22	in	in	ADP
ftr-412	744	23	state	state	PROPN
ftr-412	744	24	rst	rst	PROPN
ftr-412	744	25	administration	administration	NOUN
ftr-412	744	26	.	.	PUNCT
ftr-412	745	1	if	if	SCONJ
ftr-412	745	2	funding	fund	VERB
ftr-412	745	3	for	for	ADP
ftr-412	745	4	the	the	DET
ftr-412	745	5	construction	construction	NOUN
ftr-412	745	6	of	of	ADP
ftr-412	745	7	the	the	DET
ftr-412	745	8	american	american	ADJ
ftr-412	745	9	digital	digital	PROPN
ftr-412	745	10	database	database	NOUN
ftr-412	745	11	is	be	AUX
ftr-412	745	12	made	make	VERB
ftr-412	745	13	available	available	ADJ
ftr-412	745	14	to	to	ADP
ftr-412	745	15	the	the	DET
ftr-412	745	16	states	state	NOUN
ftr-412	745	17	,	,	PUNCT
ftr-412	745	18	and	and	CCONJ
ftr-412	745	19	if	if	SCONJ
ftr-412	745	20	political	political	ADJ
ftr-412	745	21	opposition	opposition	NOUN
ftr-412	745	22	remains	remain	VERB
ftr-412	745	23	mild	mild	ADJ
ftr-412	745	24	,	,	PUNCT
ftr-412	745	25	then	then	ADV
ftr-412	745	26	it	it	PRON
ftr-412	745	27	seems	seem	VERB
ftr-412	745	28	reasonable	reasonable	ADJ
ftr-412	745	29	that	that	SCONJ
ftr-412	745	30	some	some	DET
ftr-412	745	31	time	time	NOUN
ftr-412	745	32	between	between	ADP
ftr-412	745	33	2008	2008	NUM
ftr-412	745	34	and	and	CCONJ
ftr-412	745	35	2010	2010	NUM
ftr-412	745	36	the	the	DET
ftr-412	745	37	u.s	u.s	PROPN
ftr-412	745	38	.	.	PROPN
ftr-412	745	39	will	will	AUX
ftr-412	745	40	have	have	VERB
ftr-412	745	41	a	a	DET
ftr-412	745	42	smart	smart	ADJ
ftr-412	745	43	national	national	ADJ
ftr-412	745	44	i	i	PROPN
ftr-412	745	45	d	d	PROPN
ftr-412	745	46	card	card	NOUN
ftr-412	745	47	.	.	PUNCT
ftr-412	746	1	in	in	ADP
ftr-412	746	2	addition	addition	NOUN
ftr-412	746	3	,	,	PUNCT
ftr-412	746	4	because	because	SCONJ
ftr-412	746	5	the	the	DET
ftr-412	746	6	real	real	ADJ
ftr-412	746	7	i	i	PROPN
ftr-412	746	8	d	d	PROPN
ftr-412	746	9	act	act	VERB
ftr-412	746	10	only	only	ADV
ftr-412	746	11	sets	set	VERB
ftr-412	746	12	minimum	minimum	NOUN
ftr-412	746	13	standards	standard	NOUN
ftr-412	746	14	for	for	ADP
ftr-412	746	15	card	card	NOUN
ftr-412	746	16	content	content	NOUN
ftr-412	746	17	,	,	PUNCT
ftr-412	746	18	the	the	DET
ftr-412	746	19	american	american	ADJ
ftr-412	746	20	card	card	NOUN
ftr-412	746	21	,	,	PUNCT
ftr-412	746	22	like	like	ADP
ftr-412	746	23	most	most	ADV
ftr-412	746	24	smart	smart	ADJ
ftr-412	746	25	i	i	PROPN
ftr-412	746	26	d	d	PROPN
ftr-412	746	27	cards	card	NOUN
ftr-412	746	28	globally	globally	ADV
ftr-412	746	29	,	,	PUNCT
ftr-412	746	30	will	will	AUX
ftr-412	746	31	be	be	AUX
ftr-412	746	32	open	open	ADJ
ftr-412	746	33	for	for	ADP
ftr-412	746	34	new	new	ADJ
ftr-412	746	35	uses	use	NOUN
ftr-412	746	36	and	and	CCONJ
ftr-412	746	37	new	new	ADJ
ftr-412	746	38	data	datum	NOUN
ftr-412	746	39	elements	element	NOUN
ftr-412	746	40	.	.	PUNCT
ftr-412	747	1	the	the	DET
ftr-412	747	2	addition	addition	NOUN
ftr-412	747	3	of	of	ADP
ftr-412	747	4	a	a	DET
ftr-412	747	5	legally	legally	ADV
ftr-412	747	6	recognized	recognize	VERB
ftr-412	747	7	,	,	PUNCT
ftr-412	747	8	state	state	NOUN
ftr-412	747	9	or	or	CCONJ
ftr-412	747	10	federally	federally	ADV
ftr-412	747	11	certified	certify	VERB
ftr-412	747	12	digital	digital	ADJ
ftr-412	747	13	signature	signature	NOUN
ftr-412	747	14	embedded	embed	VERB
ftr-412	747	15	in	in	ADP
ftr-412	747	16	the	the	DET
ftr-412	747	17	card	card	NOUN
ftr-412	747	18	is	be	AUX
ftr-412	747	19	only	only	ADV
ftr-412	747	20	the	the	DET
ftr-412	747	21	most	most	ADV
ftr-412	747	22	obvious	obvious	ADJ
ftr-412	747	23	addition	addition	NOUN
ftr-412	747	24	–	–	PUNCT
ftr-412	747	25	the	the	DET
ftr-412	747	26	real	real	ADJ
ftr-412	747	27	i	i	PROPN
ftr-412	747	28	d	d	PROPN
ftr-412	747	29	act	act	VERB
ftr-412	747	30	only	only	ADV
ftr-412	747	31	demands	demand	VERB
ftr-412	747	32	that	that	SCONJ
ftr-412	747	33	an	an	DET
ftr-412	747	34	individual	individual	NOUN
ftr-412	747	35	’s	’s	PART
ftr-412	747	36	physical	physical	ADJ
ftr-412	747	37	signature	signature	NOUN
ftr-412	747	38	be	be	AUX
ftr-412	747	39	captured	capture	VERB
ftr-412	747	40	.	.	PUNCT
ftr-412	748	1	thus	thus	ADV
ftr-412	748	2	,	,	PUNCT
ftr-412	748	3	based	base	VERB
ftr-412	748	4	on	on	ADP
ftr-412	748	5	eu	eu	PROPN
ftr-412	748	6	and	and	CCONJ
ftr-412	748	7	other73	other73	PROPN
ftr-412	748	8	country	country	NOUN
ftr-412	748	9	experiences	experience	VERB
ftr-412	748	10	with	with	ADP
ftr-412	748	11	open	open	ADJ
ftr-412	748	12	technology	technology	NOUN
ftr-412	748	13	smart	smart	ADJ
ftr-412	748	14	ids	id	NOUN
ftr-412	748	15	,	,	PUNCT
ftr-412	748	16	once	once	SCONJ
ftr-412	748	17	the	the	DET
ftr-412	748	18	i	i	PROPN
ftr-412	748	19	d	d	PROPN
ftr-412	748	20	becomes	become	VERB
ftr-412	748	21	2006	2006	NUM
ftr-412	748	22	]	]	PUNCT
ftr-412	748	23	biometrics	biometric	NOUN
ftr-412	748	24	:	:	PUNCT
ftr-412	748	25	solving	solve	VERB
ftr-412	748	26	the	the	DET
ftr-412	748	27	regressivity	regressivity	NOUN
ftr-412	748	28	of	of	ADP
ftr-412	748	29	vats	vat	NOUN
ftr-412	748	30	and	and	CCONJ
ftr-412	748	31	rsts	rst	VERB
ftr-412	748	32	681	681	NUM
ftr-412	748	33	74	74	NUM
ftr-412	748	34	.	.	PUNCT
ftr-412	749	1	the	the	DET
ftr-412	749	2	results	result	NOUN
ftr-412	749	3	from	from	ADP
ftr-412	749	4	applying	apply	VERB
ftr-412	749	5	the	the	DET
ftr-412	749	6	four	four	NUM
ftr-412	749	7	-	-	PUNCT
ftr-412	749	8	part	part	NOUN
ftr-412	749	9	idabc	idabc	NOUN
ftr-412	749	10	benchmarking	benchmarke	VERB
ftr-412	749	11	standard	standard	NOUN
ftr-412	749	12	at	at	ADP
ftr-412	749	13	the	the	DET
ftr-412	749	14	u.s	u.s	PROPN
ftr-412	749	15	.	.	PROPN
ftr-412	749	16	state	state	NOUN
ftr-412	749	17	level	level	NOUN
ftr-412	749	18	are	be	AUX
ftr-412	749	19	summarized	summarize	VERB
ftr-412	749	20	infra	infra	NOUN
ftr-412	749	21	appendix	appendix	X
ftr-412	749	22	b.	b.	PROPN
ftr-412	750	1	this	this	DET
ftr-412	750	2	summary	summary	NOUN
ftr-412	750	3	only	only	ADV
ftr-412	750	4	applies	apply	VERB
ftr-412	750	5	to	to	ADP
ftr-412	750	6	the	the	DET
ftr-412	750	7	rst	rst	NOUN
ftr-412	750	8	.	.	PUNCT
ftr-412	751	1	thus	thus	ADV
ftr-412	751	2	,	,	PUNCT
ftr-412	751	3	it	it	PRON
ftr-412	751	4	covers	cover	VERB
ftr-412	751	5	only	only	ADV
ftr-412	751	6	forty	forty	NUM
ftr-412	751	7	-	-	PUNCT
ftr-412	751	8	five	five	NUM
ftr-412	751	9	states	state	NOUN
ftr-412	751	10	plus	plus	CCONJ
ftr-412	751	11	the	the	DET
ftr-412	751	12	district	district	NOUN
ftr-412	751	13	of	of	ADP
ftr-412	751	14	columbia	columbia	PROPN
ftr-412	751	15	.	.	PUNCT
ftr-412	752	1	in	in	ADP
ftr-412	752	2	appendix	appendix	NOUN
ftr-412	752	3	a	a	DET
ftr-412	752	4	the	the	DET
ftr-412	752	5	comparable	comparable	ADJ
ftr-412	752	6	analysis	analysis	NOUN
ftr-412	752	7	for	for	ADP
ftr-412	752	8	the	the	DET
ftr-412	752	9	eu	eu	PROPN
ftr-412	752	10	was	be	AUX
ftr-412	752	11	much	much	ADV
ftr-412	752	12	broader	broad	ADJ
ftr-412	752	13	.	.	PUNCT
ftr-412	753	1	it	it	PRON
ftr-412	753	2	included	include	VERB
ftr-412	753	3	all	all	DET
ftr-412	753	4	taxes	taxis	NOUN
ftr-412	753	5	,	,	PUNCT
ftr-412	753	6	and	and	CCONJ
ftr-412	753	7	was	be	AUX
ftr-412	753	8	divided	divide	VERB
ftr-412	753	9	into	into	ADP
ftr-412	753	10	three	three	NUM
ftr-412	753	11	categories	category	NOUN
ftr-412	753	12	:	:	PUNCT
ftr-412	753	13	(	(	PUNCT
ftr-412	753	14	1	1	X
ftr-412	753	15	)	)	PUNCT
ftr-412	753	16	smart	smart	ADJ
ftr-412	753	17	i	i	PROPN
ftr-412	753	18	d	d	PROPN
ftr-412	753	19	cards	card	NOUN
ftr-412	753	20	;	;	PUNCT
ftr-412	753	21	(	(	PUNCT
ftr-412	753	22	2	2	X
ftr-412	753	23	)	)	PUNCT
ftr-412	753	24	electronic	electronic	ADJ
ftr-412	753	25	portal	portal	NOUN
ftr-412	753	26	;	;	PUNCT
ftr-412	753	27	and	and	CCONJ
ftr-412	753	28	(	(	PUNCT
ftr-412	753	29	3	3	X
ftr-412	753	30	)	)	PUNCT
ftr-412	753	31	tax	tax	NOUN
ftr-412	753	32	administration	administration	NOUN
ftr-412	753	33	&	&	CCONJ
ftr-412	753	34	technology	technology	PROPN
ftr-412	753	35	.	.	PUNCT
ftr-412	754	1	the	the	DET
ftr-412	754	2	same	same	ADJ
ftr-412	754	3	scope	scope	NOUN
ftr-412	754	4	and	and	CCONJ
ftr-412	754	5	breakdown	breakdown	NOUN
ftr-412	754	6	is	be	AUX
ftr-412	754	7	not	not	PART
ftr-412	754	8	followed	follow	VERB
ftr-412	754	9	in	in	ADP
ftr-412	754	10	appendix	appendix	PROPN
ftr-412	754	11	b.	b.	PROPN
ftr-412	755	1	the	the	DET
ftr-412	755	2	scope	scope	NOUN
ftr-412	755	3	is	be	AUX
ftr-412	755	4	more	more	ADV
ftr-412	755	5	limited	limited	ADJ
ftr-412	755	6	,	,	PUNCT
ftr-412	755	7	and	and	CCONJ
ftr-412	755	8	the	the	DET
ftr-412	755	9	analysis	analysis	NOUN
ftr-412	755	10	is	be	AUX
ftr-412	755	11	focused	focus	VERB
ftr-412	755	12	on	on	ADP
ftr-412	755	13	category	category	NOUN
ftr-412	755	14	three	three	NUM
ftr-412	755	15	:	:	PUNCT
ftr-412	755	16	tax	tax	PROPN
ftr-412	755	17	administration	administration	NOUN
ftr-412	755	18	&	&	CCONJ
ftr-412	755	19	technology	technology	PROPN
ftr-412	755	20	.	.	PUNCT
ftr-412	756	1	the	the	DET
ftr-412	756	2	first	first	ADJ
ftr-412	756	3	category	category	NOUN
ftr-412	756	4	(	(	PUNCT
ftr-412	756	5	smart	smart	ADJ
ftr-412	756	6	i	i	PROPN
ftr-412	756	7	d	d	PROPN
ftr-412	756	8	cards	card	NOUN
ftr-412	756	9	)	)	PUNCT
ftr-412	756	10	is	be	AUX
ftr-412	756	11	applicable	applicable	ADJ
ftr-412	756	12	in	in	ADP
ftr-412	756	13	no	no	DET
ftr-412	756	14	state	state	NOUN
ftr-412	756	15	,	,	PUNCT
ftr-412	756	16	and	and	CCONJ
ftr-412	756	17	the	the	DET
ftr-412	756	18	second	second	ADJ
ftr-412	756	19	category	category	NOUN
ftr-412	756	20	(	(	PUNCT
ftr-412	756	21	electronic	electronic	ADJ
ftr-412	756	22	portal	portal	NOUN
ftr-412	756	23	)	)	PUNCT
ftr-412	756	24	has	have	AUX
ftr-412	756	25	been	be	AUX
ftr-412	756	26	fully	fully	ADV
ftr-412	756	27	functional	functional	ADJ
ftr-412	756	28	in	in	ADP
ftr-412	756	29	every	every	DET
ftr-412	756	30	state	state	NOUN
ftr-412	756	31	for	for	ADP
ftr-412	756	32	some	some	DET
ftr-412	756	33	time	time	NOUN
ftr-412	756	34	.	.	PUNCT
ftr-412	757	1	the	the	DET
ftr-412	757	2	issue	issue	NOUN
ftr-412	757	3	considered	consider	VERB
ftr-412	757	4	was	be	AUX
ftr-412	757	5	whether	whether	SCONJ
ftr-412	757	6	a	a	DET
ftr-412	757	7	state	state	NOUN
ftr-412	757	8	’s	’s	PART
ftr-412	757	9	tax	tax	NOUN
ftr-412	757	10	web	web	NOUN
ftr-412	757	11	site	site	NOUN
ftr-412	757	12	operates	operate	VERB
ftr-412	757	13	at	at	ADP
ftr-412	757	14	“	"	PUNCT
ftr-412	757	15	stage	stage	NOUN
ftr-412	757	16	1	1	NUM
ftr-412	757	17	,	,	PUNCT
ftr-412	757	18	”	"	PUNCT
ftr-412	757	19	“	"	PUNCT
ftr-412	757	20	stage	stage	NOUN
ftr-412	757	21	2	2	NUM
ftr-412	757	22	,	,	PUNCT
ftr-412	757	23	”	"	PUNCT
ftr-412	757	24	“	"	PUNCT
ftr-412	757	25	stage	stage	NOUN
ftr-412	757	26	3	3	NUM
ftr-412	757	27	,	,	PUNCT
ftr-412	757	28	”	"	PUNCT
ftr-412	757	29	or	or	CCONJ
ftr-412	757	30	“	"	PUNCT
ftr-412	757	31	stage	stage	NOUN
ftr-412	757	32	4	4	NUM
ftr-412	757	33	”	"	PUNCT
ftr-412	757	34	with	with	ADP
ftr-412	757	35	respect	respect	NOUN
ftr-412	757	36	to	to	ADP
ftr-412	757	37	the	the	DET
ftr-412	757	38	state	state	NOUN
ftr-412	757	39	-	-	PUNCT
ftr-412	757	40	level	level	NOUN
ftr-412	757	41	consumption	consumption	NOUN
ftr-412	757	42	tax	tax	NOUN
ftr-412	757	43	,	,	PUNCT
ftr-412	757	44	a	a	DET
ftr-412	757	45	tax	tax	NOUN
ftr-412	757	46	administration	administration	NOUN
ftr-412	757	47	&	&	CCONJ
ftr-412	757	48	technology	technology	PROPN
ftr-412	757	49	question	question	NOUN
ftr-412	757	50	.	.	PUNCT
ftr-412	758	1	the	the	DET
ftr-412	758	2	information	information	NOUN
ftr-412	758	3	is	be	AUX
ftr-412	758	4	a	a	DET
ftr-412	758	5	“	"	PUNCT
ftr-412	758	6	snapshot	snapshot	NOUN
ftr-412	758	7	”	"	PUNCT
ftr-412	758	8	collected	collect	VERB
ftr-412	758	9	on	on	ADP
ftr-412	758	10	july	july	PROPN
ftr-412	758	11	18	18	NUM
ftr-412	758	12	,	,	PUNCT
ftr-412	758	13	2006	2006	NUM
ftr-412	758	14	.	.	PUNCT
ftr-412	759	1	changes	change	NOUN
ftr-412	759	2	are	be	AUX
ftr-412	759	3	occurring	occur	VERB
ftr-412	759	4	so	so	ADV
ftr-412	759	5	rapidly	rapidly	ADV
ftr-412	759	6	in	in	ADP
ftr-412	759	7	this	this	DET
ftr-412	759	8	area	area	NOUN
ftr-412	759	9	that	that	SCONJ
ftr-412	759	10	this	this	DET
ftr-412	759	11	profile	profile	NOUN
ftr-412	759	12	will	will	AUX
ftr-412	759	13	be	be	AUX
ftr-412	759	14	out	out	ADV
ftr-412	759	15	-	-	PUNCT
ftr-412	759	16	of	of	ADP
ftr-412	759	17	-	-	PUNCT
ftr-412	759	18	date	date	NOUN
ftr-412	759	19	shortly	shortly	ADV
ftr-412	759	20	.	.	PUNCT
ftr-412	760	1	[	[	X
ftr-412	760	2	note	note	NOUN
ftr-412	760	3	:	:	PUNCT
ftr-412	760	4	a	a	DET
ftr-412	760	5	new	new	ADJ
ftr-412	760	6	category	category	NOUN
ftr-412	760	7	of	of	ADP
ftr-412	760	8	“	"	PUNCT
ftr-412	760	9	almost	almost	ADV
ftr-412	760	10	stage	stage	NOUN
ftr-412	760	11	3	3	NUM
ftr-412	760	12	”	"	PUNCT
ftr-412	760	13	seemed	seem	VERB
ftr-412	760	14	appropriate	appropriate	ADJ
ftr-412	760	15	,	,	PUNCT
ftr-412	760	16	and	and	CCONJ
ftr-412	760	17	was	be	AUX
ftr-412	760	18	used	use	VERB
ftr-412	760	19	on	on	ADP
ftr-412	760	20	occasion	occasion	NOUN
ftr-412	760	21	.	.	PUNCT
ftr-412	761	1	]	]	X
ftr-412	761	2	.	.	PUNCT
ftr-412	762	1	75	75	NUM
ftr-412	762	2	.	.	PUNCT
ftr-412	762	3	n.y	n.y	PROPN
ftr-412	762	4	.	.	PROPN
ftr-412	762	5	dep’t	dep’t	PROPN
ftr-412	762	6	.	.	PUNCT
ftr-412	762	7	of	of	ADP
ftr-412	762	8	tax	tax	NOUN
ftr-412	762	9	&	&	CCONJ
ftr-412	762	10	finance	finance	NOUN
ftr-412	762	11	,	,	PUNCT
ftr-412	762	12	release	release	NOUN
ftr-412	762	13	(	(	PUNCT
ftr-412	762	14	sept	sept	PROPN
ftr-412	762	15	.	.	PROPN
ftr-412	762	16	23	23	NUM
ftr-412	762	17	,	,	PUNCT
ftr-412	762	18	2003	2003	NUM
ftr-412	762	19	)	)	PUNCT
ftr-412	762	20	at	at	ADP
ftr-412	762	21	http://www.tax.state.ny.us/press/archive/2003/nelectronicserv.htm	http://www.tax.state.ny.us/press/archive/2003/nelectronicserv.htm	PROPN
ftr-412	762	22	(	(	PUNCT
ftr-412	762	23	last	last	ADJ
ftr-412	762	24	visited	visit	VERB
ftr-412	762	25	aug	aug	PROPN
ftr-412	762	26	.	.	PROPN
ftr-412	762	27	2	2	NUM
ftr-412	762	28	,	,	PUNCT
ftr-412	762	29	2006	2006	NUM
ftr-412	762	30	)	)	PUNCT
ftr-412	762	31	.	.	PUNCT
ftr-412	763	1	although	although	SCONJ
ftr-412	763	2	the	the	DET
ftr-412	763	3	state	state	NOUN
ftr-412	763	4	of	of	ADP
ftr-412	763	5	new	new	PROPN
ftr-412	763	6	york	york	PROPN
ftr-412	763	7	announced	announce	VERB
ftr-412	763	8	in	in	ADP
ftr-412	763	9	september	september	PROPN
ftr-412	763	10	2003	2003	NUM
ftr-412	763	11	that	that	SCONJ
ftr-412	763	12	taxpayers	taxpayer	NOUN
ftr-412	763	13	would	would	AUX
ftr-412	763	14	be	be	AUX
ftr-412	763	15	allowed	allow	VERB
ftr-412	763	16	to	to	PART
ftr-412	763	17	access	access	VERB
ftr-412	763	18	a	a	DET
ftr-412	763	19	new	new	ADJ
ftr-412	763	20	electronic	electronic	ADJ
ftr-412	763	21	service	service	NOUN
ftr-412	763	22	for	for	ADP
ftr-412	763	23	sales	sale	NOUN
ftr-412	763	24	taxes	taxis	NOUN
ftr-412	763	25	through	through	ADP
ftr-412	763	26	the	the	DET
ftr-412	763	27	business	business	NOUN
ftr-412	763	28	service	service	NOUN
ftr-412	763	29	center	center	NOUN
ftr-412	763	30	.	.	PUNCT
ftr-412	764	1	taxpayers	taxpayer	NOUN
ftr-412	764	2	can	can	AUX
ftr-412	764	3	request	request	VERB
ftr-412	764	4	a	a	DET
ftr-412	764	5	password	password	NOUN
ftr-412	764	6	to	to	PART
ftr-412	764	7	view	view	VERB
ftr-412	764	8	or	or	CCONJ
ftr-412	764	9	pay	pay	VERB
ftr-412	764	10	open	open	ADJ
ftr-412	764	11	assessments	assessment	NOUN
ftr-412	764	12	.	.	PUNCT
ftr-412	765	1	after	after	ADP
ftr-412	765	2	requesting	request	VERB
ftr-412	765	3	a	a	DET
ftr-412	765	4	password	password	NOUN
ftr-412	765	5	on	on	ADP
ftr-412	765	6	-	-	PUNCT
ftr-412	765	7	line	line	NOUN
ftr-412	765	8	,	,	PUNCT
ftr-412	765	9	taxpayers	taxpayer	NOUN
ftr-412	765	10	can	can	AUX
ftr-412	765	11	log	log	VERB
ftr-412	765	12	into	into	ADP
ftr-412	765	13	the	the	DET
ftr-412	765	14	business	business	NOUN
ftr-412	765	15	service	service	NOUN
ftr-412	765	16	center	center	NOUN
ftr-412	765	17	and	and	CCONJ
ftr-412	765	18	view	view	VERB
ftr-412	765	19	their	their	PRON
ftr-412	765	20	“	"	PUNCT
ftr-412	765	21	consolidated	consolidated	ADJ
ftr-412	765	22	statement	statement	NOUN
ftr-412	765	23	of	of	ADP
ftr-412	765	24	tax	tax	NOUN
ftr-412	765	25	liabilities	liability	NOUN
ftr-412	765	26	”	"	PUNCT
ftr-412	765	27	which	which	PRON
ftr-412	765	28	will	will	AUX
ftr-412	765	29	display	display	VERB
ftr-412	765	30	the	the	DET
ftr-412	765	31	realtime	realtime	ADJ
ftr-412	765	32	status	status	NOUN
ftr-412	765	33	of	of	ADP
ftr-412	765	34	a	a	DET
ftr-412	765	35	taxpayer	taxpayer	NOUN
ftr-412	765	36	’s	’s	PART
ftr-412	765	37	open	open	ADJ
ftr-412	765	38	assessments	assessment	NOUN
ftr-412	765	39	,	,	PUNCT
ftr-412	765	40	including	include	VERB
ftr-412	765	41	any	any	DET
ftr-412	765	42	balance	balance	NOUN
ftr-412	765	43	due	due	ADJ
ftr-412	765	44	.	.	PUNCT
ftr-412	766	1	widely	widely	ADV
ftr-412	766	2	held	hold	VERB
ftr-412	766	3	,	,	PUNCT
ftr-412	766	4	is	be	AUX
ftr-412	766	5	easily	easily	ADV
ftr-412	766	6	and	and	CCONJ
ftr-412	766	7	frequently	frequently	ADV
ftr-412	766	8	used	use	VERB
ftr-412	766	9	by	by	ADP
ftr-412	766	10	a	a	DET
ftr-412	766	11	large	large	ADJ
ftr-412	766	12	portion	portion	NOUN
ftr-412	766	13	of	of	ADP
ftr-412	766	14	the	the	DET
ftr-412	766	15	population	population	NOUN
ftr-412	766	16	,	,	PUNCT
ftr-412	766	17	at	at	ADP
ftr-412	766	18	low	low	ADJ
ftr-412	766	19	or	or	CCONJ
ftr-412	766	20	no	no	PRON
ftr-412	766	21	cost	cost	NOUN
ftr-412	766	22	to	to	ADP
ftr-412	766	23	government	government	NOUN
ftr-412	766	24	and	and	CCONJ
ftr-412	766	25	citizen	citizen	NOUN
ftr-412	766	26	,	,	PUNCT
ftr-412	766	27	then	then	ADV
ftr-412	766	28	tax	tax	NOUN
ftr-412	766	29	delivery	delivery	NOUN
ftr-412	766	30	services	service	NOUN
ftr-412	766	31	begin	begin	VERB
ftr-412	766	32	to	to	PART
ftr-412	766	33	change	change	VERB
ftr-412	766	34	.	.	PUNCT
ftr-412	767	1	to	to	PART
ftr-412	767	2	measure	measure	VERB
ftr-412	767	3	the	the	DET
ftr-412	767	4	extent	extent	NOUN
ftr-412	767	5	of	of	ADP
ftr-412	767	6	the	the	DET
ftr-412	767	7	change	change	NOUN
ftr-412	767	8	that	that	PRON
ftr-412	767	9	should	should	AUX
ftr-412	767	10	be	be	AUX
ftr-412	767	11	expected	expect	VERB
ftr-412	767	12	in	in	ADP
ftr-412	767	13	the	the	DET
ftr-412	767	14	u.s	u.s	PROPN
ftr-412	767	15	.	.	PROPN
ftr-412	767	16	one	one	NOUN
ftr-412	767	17	simply	simply	ADV
ftr-412	767	18	needs	need	VERB
ftr-412	767	19	to	to	PART
ftr-412	767	20	benchmark	benchmark	VERB
ftr-412	767	21	the	the	DET
ftr-412	767	22	current	current	ADJ
ftr-412	767	23	system	system	NOUN
ftr-412	767	24	and	and	CCONJ
ftr-412	767	25	project	project	NOUN
ftr-412	767	26	developments	development	NOUN
ftr-412	767	27	along	along	ADP
ftr-412	767	28	the	the	DET
ftr-412	767	29	eu	eu	PROPN
ftr-412	767	30	trajectory	trajectory	NOUN
ftr-412	767	31	.	.	PUNCT
ftr-412	768	1	2	2	X
ftr-412	768	2	.	.	X
ftr-412	768	3	benchmarking	benchmarke	VERB
ftr-412	768	4	digital	digital	ADJ
ftr-412	768	5	tax	tax	NOUN
ftr-412	768	6	services	service	NOUN
ftr-412	768	7	in	in	ADP
ftr-412	768	8	the	the	DET
ftr-412	768	9	american	american	ADJ
ftr-412	768	10	rsts	rst	NOUN
ftr-412	768	11	.	.	PUNCT
ftr-412	769	1	applying	apply	VERB
ftr-412	769	2	the	the	DET
ftr-412	769	3	benchmarks	benchmark	NOUN
ftr-412	769	4	developed	develop	VERB
ftr-412	769	5	by	by	ADP
ftr-412	769	6	idabc	idabc	NOUN
ftr-412	769	7	e	e	NOUN
ftr-412	769	8	-	-	NOUN
ftr-412	769	9	government	government	ADJ
ftr-412	769	10	observatory	observatory	NOUN
ftr-412	769	11	to	to	ADP
ftr-412	769	12	the	the	DET
ftr-412	769	13	u.s	u.s	PROPN
ftr-412	769	14	.	.	PROPN
ftr-412	769	15	states	state	NOUN
ftr-412	769	16	,	,	PUNCT
ftr-412	769	17	the	the	DET
ftr-412	769	18	difference	difference	NOUN
ftr-412	769	19	in	in	ADP
ftr-412	769	20	the	the	DET
ftr-412	769	21	level	level	NOUN
ftr-412	769	22	of	of	ADP
ftr-412	769	23	technical	technical	ADJ
ftr-412	769	24	facility	facility	NOUN
ftr-412	769	25	is	be	AUX
ftr-412	769	26	striking	strike	VERB
ftr-412	769	27	.	.	PUNCT
ftr-412	770	1	the	the	DET
ftr-412	770	2	most	most	ADV
ftr-412	770	3	extreme	extreme	ADJ
ftr-412	770	4	case	case	NOUN
ftr-412	770	5	are	be	AUX
ftr-412	770	6	the	the	DET
ftr-412	770	7	two	two	NUM
ftr-412	770	8	states	state	NOUN
ftr-412	770	9	that	that	PRON
ftr-412	770	10	still	still	ADV
ftr-412	770	11	do	do	AUX
ftr-412	770	12	not	not	PART
ftr-412	770	13	allow	allow	VERB
ftr-412	770	14	e	e	NOUN
ftr-412	770	15	-	-	NOUN
ftr-412	770	16	filing	filing	NOUN
ftr-412	770	17	of	of	ADP
ftr-412	770	18	any	any	DET
ftr-412	770	19	sales	sale	NOUN
ftr-412	770	20	and	and	CCONJ
ftr-412	770	21	use	use	VERB
ftr-412	770	22	tax	tax	NOUN
ftr-412	770	23	returns	return	NOUN
ftr-412	770	24	(	(	PUNCT
ftr-412	770	25	colorado	colorado	NOUN
ftr-412	770	26	and	and	CCONJ
ftr-412	770	27	michigan	michigan	PROPN
ftr-412	770	28	)	)	PUNCT
ftr-412	770	29	.	.	PUNCT
ftr-412	771	1	no	no	DET
ftr-412	771	2	eu	eu	PROPN
ftr-412	771	3	country	country	NOUN
ftr-412	771	4	is	be	AUX
ftr-412	771	5	at	at	ADP
ftr-412	771	6	this	this	DET
ftr-412	771	7	level	level	NOUN
ftr-412	771	8	.	.	PUNCT
ftr-412	772	1	more	more	ADV
ftr-412	772	2	generally	generally	ADV
ftr-412	772	3	however	however	ADV
ftr-412	772	4	,	,	PUNCT
ftr-412	772	5	the	the	DET
ftr-412	772	6	place	place	NOUN
ftr-412	772	7	where	where	SCONJ
ftr-412	772	8	divergence	divergence	NOUN
ftr-412	772	9	is	be	AUX
ftr-412	772	10	most	most	ADV
ftr-412	772	11	apparent	apparent	ADJ
ftr-412	772	12	is	be	AUX
ftr-412	772	13	the	the	DET
ftr-412	772	14	observation	observation	NOUN
ftr-412	772	15	that	that	SCONJ
ftr-412	772	16	the	the	DET
ftr-412	772	17	eu	eu	PROPN
ftr-412	772	18	tax	tax	NOUN
ftr-412	772	19	administrations	administration	NOUN
ftr-412	772	20	were	be	AUX
ftr-412	772	21	commonly	commonly	ADV
ftr-412	772	22	benchmarked	benchmarke	VERB
ftr-412	772	23	at	at	ADP
ftr-412	772	24	“	"	PUNCT
ftr-412	772	25	stage	stage	NOUN
ftr-412	772	26	4	4	NUM
ftr-412	772	27	,	,	PUNCT
ftr-412	772	28	”	"	PUNCT
ftr-412	772	29	whereas	whereas	SCONJ
ftr-412	772	30	the	the	DET
ftr-412	772	31	u.s	u.s	PROPN
ftr-412	772	32	.	.	PROPN
ftr-412	772	33	states	state	NOUN
ftr-412	772	34	are	be	AUX
ftr-412	772	35	all	all	PRON
ftr-412	772	36	benchmarked	benchmarke	VERB
ftr-412	772	37	at	at	ADP
ftr-412	772	38	“	"	PUNCT
ftr-412	772	39	stage	stage	NOUN
ftr-412	772	40	3	3	NUM
ftr-412	772	41	”	"	PUNCT
ftr-412	772	42	or	or	CCONJ
ftr-412	772	43	lower.74	lower.74	VERB
ftr-412	772	44	in	in	ADP
ftr-412	772	45	all	all	DET
ftr-412	772	46	cases	case	NOUN
ftr-412	772	47	what	what	PRON
ftr-412	772	48	is	be	AUX
ftr-412	772	49	missing	miss	VERB
ftr-412	772	50	from	from	ADP
ftr-412	772	51	the	the	DET
ftr-412	772	52	u.s	u.s	PROPN
ftr-412	772	53	.	.	PROPN
ftr-412	772	54	systems	system	NOUN
ftr-412	772	55	is	be	AUX
ftr-412	772	56	the	the	DET
ftr-412	772	57	digital	digital	ADJ
ftr-412	772	58	handling	handling	NOUN
ftr-412	772	59	of	of	ADP
ftr-412	772	60	the	the	DET
ftr-412	772	61	full	full	ADJ
ftr-412	772	62	range	range	NOUN
ftr-412	772	63	of	of	ADP
ftr-412	772	64	case	case	NOUN
ftr-412	772	65	activities	activity	NOUN
ftr-412	772	66	,	,	PUNCT
ftr-412	772	67	decision	decision	NOUN
ftr-412	772	68	requests	request	NOUN
ftr-412	772	69	,	,	PUNCT
ftr-412	772	70	confidential	confidential	ADJ
ftr-412	772	71	document75	document75	NOUN
ftr-412	772	72	deliveries	delivery	NOUN
ftr-412	772	73	and	and	CCONJ
ftr-412	772	74	notifications	notification	NOUN
ftr-412	772	75	,	,	PUNCT
ftr-412	772	76	declarations	declaration	NOUN
ftr-412	772	77	,	,	PUNCT
ftr-412	772	78	and	and	CCONJ
ftr-412	772	79	authentications	authentication	NOUN
ftr-412	772	80	that	that	PRON
ftr-412	772	81	are	be	AUX
ftr-412	772	82	standard	standard	ADJ
ftr-412	772	83	in	in	ADP
ftr-412	772	84	the	the	DET
ftr-412	772	85	eu	eu	PROPN
ftr-412	772	86	systems	system	NOUN
ftr-412	772	87	.	.	PUNCT
ftr-412	773	1	all	all	PRON
ftr-412	773	2	of	of	ADP
ftr-412	773	3	these	these	DET
ftr-412	773	4	functions	function	NOUN
ftr-412	773	5	require	require	VERB
ftr-412	773	6	secure	secure	ADJ
ftr-412	773	7	identity	identity	NOUN
ftr-412	773	8	verification	verification	NOUN
ftr-412	773	9	,	,	PUNCT
ftr-412	773	10	something	something	PRON
ftr-412	773	11	readily	readily	ADV
ftr-412	773	12	found	find	VERB
ftr-412	773	13	in	in	ADP
ftr-412	773	14	smart	smart	ADJ
ftr-412	773	15	i	i	PROPN
ftr-412	773	16	d	d	PROPN
ftr-412	773	17	cards	card	NOUN
ftr-412	773	18	with	with	ADP
ftr-412	773	19	an	an	DET
ftr-412	773	20	embedded	embed	VERB
ftr-412	773	21	,	,	PUNCT
ftr-412	773	22	encrypted	encrypt	VERB
ftr-412	773	23	digital	digital	ADJ
ftr-412	773	24	signature	signature	NOUN
ftr-412	773	25	.	.	PUNCT
ftr-412	774	1	682	682	NUM
ftr-412	774	2	florida	florida	PROPN
ftr-412	774	3	tax	tax	NOUN
ftr-412	774	4	review	review	NOUN
ftr-412	774	5	vol	vol	NOUN
ftr-412	774	6	.	.	PUNCT
ftr-412	775	1	7:10	7:10	NUM
ftr-412	775	2	76	76	NUM
ftr-412	775	3	.	.	PUNCT
ftr-412	776	1	all	all	DET
ftr-412	776	2	e	e	ADJ
ftr-412	776	3	-	-	ADJ
ftr-412	776	4	filed	file	VERB
ftr-412	776	5	returns	return	NOUN
ftr-412	776	6	must	must	AUX
ftr-412	776	7	be	be	AUX
ftr-412	776	8	maintained	maintain	VERB
ftr-412	776	9	on	on	ADP
ftr-412	776	10	paper	paper	NOUN
ftr-412	776	11	for	for	ADP
ftr-412	776	12	six	six	NUM
ftr-412	776	13	years	year	NOUN
ftr-412	776	14	.	.	PUNCT
ftr-412	777	1	ariz	ariz	PROPN
ftr-412	777	2	.	.	PUNCT
ftr-412	778	1	rev	rev	PROPN
ftr-412	778	2	.	.	PROPN
ftr-412	778	3	stat	stat	PROPN
ftr-412	778	4	.	.	PUNCT
ftr-412	779	1	§	§	PROPN
ftr-412	779	2	42	42	NUM
ftr-412	779	3	-	-	SYM
ftr-412	779	4	1105(f	1105(f	NUM
ftr-412	779	5	)	)	PUNCT
ftr-412	779	6	.	.	PUNCT
ftr-412	780	1	77	77	NUM
ftr-412	780	2	.	.	PUNCT
ftr-412	781	1	paper	paper	NOUN
ftr-412	781	2	signature	signature	NOUN
ftr-412	781	3	cards	card	NOUN
ftr-412	781	4	must	must	AUX
ftr-412	781	5	be	be	AUX
ftr-412	781	6	retained	retain	VERB
ftr-412	781	7	for	for	ADP
ftr-412	781	8	electronically	electronically	ADV
ftr-412	781	9	filed	file	VERB
ftr-412	781	10	returns	return	NOUN
ftr-412	781	11	.	.	PUNCT
ftr-412	782	1	ark	ark	PROPN
ftr-412	782	2	.	.	PUNCT
ftr-412	783	1	reg	reg	PROPN
ftr-412	783	2	.	.	PUNCT
ftr-412	784	1	2000	2000	NUM
ftr-412	784	2	-	-	SYM
ftr-412	784	3	2(1	2(1	NUM
ftr-412	784	4	)	)	PUNCT
ftr-412	785	1	(	(	PUNCT
ftr-412	785	2	e	e	NOUN
ftr-412	785	3	)	)	PUNCT
ftr-412	785	4	&	&	CCONJ
ftr-412	785	5	(	(	PUNCT
ftr-412	785	6	f	f	X
ftr-412	785	7	)	)	PUNCT
ftr-412	785	8	&	&	CCONJ
ftr-412	785	9	5(a	5(a	NUM
ftr-412	785	10	)	)	PUNCT
ftr-412	785	11	.	.	PUNCT
ftr-412	786	1	amended	amend	VERB
ftr-412	786	2	returns	return	NOUN
ftr-412	786	3	must	must	AUX
ftr-412	786	4	be	be	AUX
ftr-412	786	5	filed	file	VERB
ftr-412	786	6	on	on	ADP
ftr-412	786	7	paper	paper	NOUN
ftr-412	786	8	with	with	ADP
ftr-412	786	9	“	"	PUNCT
ftr-412	786	10	amended	amend	VERB
ftr-412	786	11	”	"	PUNCT
ftr-412	786	12	printed	print	VERB
ftr-412	786	13	or	or	CCONJ
ftr-412	786	14	stamped	stamp	VERB
ftr-412	786	15	at	at	ADP
ftr-412	786	16	the	the	DET
ftr-412	786	17	top	top	NOUN
ftr-412	786	18	of	of	ADP
ftr-412	786	19	the	the	DET
ftr-412	786	20	return	return	NOUN
ftr-412	786	21	.	.	PUNCT
ftr-412	787	1	(	(	PUNCT
ftr-412	787	2	ky	ky	PROPN
ftr-412	787	3	.	.	PROPN
ftr-412	787	4	rev	rev	PROPN
ftr-412	787	5	.	.	PROPN
ftr-412	787	6	stat	stat	PROPN
ftr-412	787	7	.	.	PUNCT
ftr-412	788	1	ann	ann	PROPN
ftr-412	788	2	.	.	PUNCT
ftr-412	788	3	§	§	PROPN
ftr-412	788	4	45.345	45.345	NUM
ftr-412	788	5	.	.	PUNCT
ftr-412	789	1	78	78	NUM
ftr-412	789	2	.	.	PUNCT
ftr-412	790	1	registration	registration	NOUN
ftr-412	790	2	requires	require	VERB
ftr-412	790	3	a	a	DET
ftr-412	790	4	form	form	NOUN
ftr-412	790	5	to	to	PART
ftr-412	790	6	be	be	AUX
ftr-412	790	7	downloaded	download	VERB
ftr-412	790	8	,	,	PUNCT
ftr-412	790	9	completed	complete	VERB
ftr-412	790	10	and	and	CCONJ
ftr-412	790	11	then	then	ADV
ftr-412	790	12	mailed	mail	VERB
ftr-412	790	13	to	to	ADP
ftr-412	790	14	the	the	DET
ftr-412	790	15	tax	tax	NOUN
ftr-412	790	16	office	office	NOUN
ftr-412	790	17	.	.	PUNCT
ftr-412	791	1	the	the	DET
ftr-412	791	2	tax	tax	NOUN
ftr-412	791	3	office	office	NOUN
ftr-412	791	4	then	then	ADV
ftr-412	791	5	mails	mail	VERB
ftr-412	791	6	the	the	DET
ftr-412	791	7	taxpayer	taxpayer	NOUN
ftr-412	791	8	a	a	DET
ftr-412	791	9	user	user	NOUN
ftr-412	791	10	i	i	PROPN
ftr-412	791	11	d	d	PROPN
ftr-412	791	12	and	and	CCONJ
ftr-412	791	13	password	password	NOUN
ftr-412	791	14	providing	provide	VERB
ftr-412	791	15	access	access	NOUN
ftr-412	791	16	to	to	ADP
ftr-412	791	17	the	the	DET
ftr-412	791	18	etsc	etsc	PROPN
ftr-412	791	19	site	site	NOUN
ftr-412	791	20	.	.	PUNCT
ftr-412	792	1	office	office	NOUN
ftr-412	792	2	of	of	ADP
ftr-412	792	3	tax	tax	PROPN
ftr-412	792	4	&	&	CCONJ
ftr-412	792	5	rev	rev	PROPN
ftr-412	792	6	.	.	PROPN
ftr-412	792	7	,	,	PUNCT
ftr-412	792	8	notice	notice	VERB
ftr-412	792	9	regarding	regard	VERB
ftr-412	792	10	electronic	electronic	ADJ
ftr-412	792	11	filing	filing	NOUN
ftr-412	792	12	requirements	requirement	NOUN
ftr-412	792	13	(	(	PUNCT
ftr-412	792	14	jan	jan	PROPN
ftr-412	792	15	.	.	PROPN
ftr-412	792	16	15	15	NUM
ftr-412	792	17	,	,	PUNCT
ftr-412	792	18	2004	2004	NUM
ftr-412	792	19	)	)	PUNCT
ftr-412	792	20	.	.	PUNCT
ftr-412	793	1	similar	similar	ADJ
ftr-412	793	2	requirements	requirement	NOUN
ftr-412	793	3	can	can	AUX
ftr-412	793	4	be	be	AUX
ftr-412	793	5	found	find	VERB
ftr-412	793	6	widely	widely	ADV
ftr-412	793	7	:	:	PUNCT
ftr-412	793	8	florida	florida	PROPN
ftr-412	793	9	requires	require	VERB
ftr-412	793	10	completion	completion	NOUN
ftr-412	793	11	of	of	ADP
ftr-412	793	12	the	the	DET
ftr-412	793	13	registration	registration	NOUN
ftr-412	793	14	/	/	SYM
ftr-412	793	15	authorization	authorization	NOUN
ftr-412	793	16	form	form	NOUN
ftr-412	793	17	(	(	PUNCT
ftr-412	793	18	form	form	NOUN
ftr-412	793	19	dr-600f	dr-600f	NOUN
ftr-412	793	20	)	)	PUNCT
ftr-412	793	21	and	and	CCONJ
ftr-412	793	22	the	the	DET
ftr-412	793	23	electronic	electronic	ADJ
ftr-412	793	24	filing	filing	NOUN
ftr-412	793	25	agreement	agreement	NOUN
ftr-412	793	26	(	(	PUNCT
ftr-412	793	27	form	form	NOUN
ftr-412	793	28	dr-653	dr-653	NOUN
ftr-412	793	29	)	)	PUNCT
ftr-412	793	30	.	.	PUNCT
ftr-412	794	1	7	7	NUM
ftr-412	794	2	9	9	NUM
ftr-412	794	3	.	.	PUNCT
ftr-412	795	1	m	m	VERB
ftr-412	796	1	i	i	PRON
ftr-412	796	2	s	s	VERB
ftr-412	796	3	s	s	NOUN
ftr-412	797	1	o	o	X
ftr-412	797	2	u	u	NOUN
ftr-412	798	1	r	r	NOUN
ftr-412	799	1	i	i	NOUN
ftr-412	800	1	d	d	X
ftr-412	800	2	e	e	NOUN
ftr-412	800	3	p	p	X
ftr-412	800	4	a	a	DET
ftr-412	800	5	r	r	NOUN
ftr-412	800	6	t	t	NOUN
ftr-412	800	7	m	m	NOUN
ftr-412	800	8	e	e	NOUN
ftr-412	800	9	n	n	ADP
ftr-412	800	10	t	t	X
ftr-412	801	1	o	o	X
ftr-412	801	2	f	f	X
ftr-412	801	3	r	r	NOUN
ftr-412	801	4	e	e	NOUN
ftr-412	801	5	v	v	NOUN
ftr-412	801	6	e	e	X
ftr-412	801	7	n	n	CCONJ
ftr-412	801	8	u	u	X
ftr-412	801	9	e	e	PROPN
ftr-412	801	10	w	w	PROPN
ftr-412	801	11	e	e	PROPN
ftr-412	801	12	b	b	PROPN
ftr-412	801	13	s	s	X
ftr-412	802	1	i	i	PRON
ftr-412	802	2	t	t	NOUN
ftr-412	802	3	e	e	NOUN
ftr-412	802	4	:	:	PUNCT
ftr-412	802	5	http://www.dor.mo.gov/tax/business/payonline.htm	http://www.dor.mo.gov/tax/business/payonline.htm	INTJ
ftr-412	802	6	(	(	PUNCT
ftr-412	802	7	last	last	ADJ
ftr-412	802	8	visited	visit	VERB
ftr-412	802	9	aug	aug	PROPN
ftr-412	802	10	.	.	PROPN
ftr-412	802	11	2	2	NUM
ftr-412	802	12	,	,	PUNCT
ftr-412	802	13	2006	2006	NUM
ftr-412	802	14	)	)	PUNCT
ftr-412	802	15	(	(	PUNCT
ftr-412	802	16	requiring	require	VERB
ftr-412	802	17	a	a	DET
ftr-412	802	18	duplicate	duplicate	ADJ
ftr-412	802	19	set	set	NOUN
ftr-412	802	20	of	of	ADP
ftr-412	802	21	paper	paper	NOUN
ftr-412	802	22	returns	return	NOUN
ftr-412	802	23	for	for	ADP
ftr-412	802	24	all	all	DET
ftr-412	802	25	returns	return	NOUN
ftr-412	802	26	filed	file	VERB
ftr-412	802	27	electronically	electronically	ADV
ftr-412	802	28	)	)	PUNCT
ftr-412	802	29	.	.	PUNCT
ftr-412	803	1	80	80	NUM
ftr-412	803	2	.	.	PUNCT
ftr-412	804	1	r.i	r.i	PROPN
ftr-412	804	2	.	.	PROPN
ftr-412	804	3	div	div	PROPN
ftr-412	804	4	.	.	PROPN
ftr-412	804	5	of	of	ADP
ftr-412	804	6	taxes	taxis	NOUN
ftr-412	804	7	,	,	PUNCT
ftr-412	804	8	federal	federal	ADJ
ftr-412	804	9	/	/	SYM
ftr-412	804	10	state	state	NOUN
ftr-412	804	11	online	online	ADJ
ftr-412	804	12	filing	filing	NOUN
ftr-412	804	13	,	,	PUNCT
ftr-412	804	14	at	at	ADP
ftr-412	804	15	http://www.tax.state.ri.us/elf/on-line.htm	http://www.tax.state.ri.us/elf/on-line.htm	PROPN
ftr-412	804	16	(	(	PUNCT
ftr-412	804	17	last	last	ADJ
ftr-412	804	18	visited	visit	VERB
ftr-412	804	19	aug	aug	PROPN
ftr-412	804	20	.	.	PROPN
ftr-412	804	21	2	2	NUM
ftr-412	804	22	,	,	PUNCT
ftr-412	804	23	2006	2006	NUM
ftr-412	804	24	)	)	PUNCT
ftr-412	804	25	(	(	PUNCT
ftr-412	804	26	indicating	indicate	VERB
ftr-412	804	27	that	that	SCONJ
ftr-412	804	28	,	,	PUNCT
ftr-412	804	29	in	in	ADP
ftr-412	804	30	order	order	NOUN
ftr-412	804	31	for	for	SCONJ
ftr-412	804	32	the	the	DET
ftr-412	804	33	rhode	rhode	PROPN
ftr-412	804	34	island	island	NOUN
ftr-412	804	35	e	e	NOUN
ftr-412	804	36	-	-	NOUN
ftr-412	804	37	filing	filing	NOUN
ftr-412	804	38	and	and	CCONJ
ftr-412	804	39	e	e	NOUN
ftr-412	804	40	-	-	NOUN
ftr-412	804	41	payment	payment	NOUN
ftr-412	804	42	system	system	NOUN
ftr-412	804	43	to	to	PART
ftr-412	804	44	work	work	VERB
ftr-412	804	45	a	a	DET
ftr-412	804	46	taxpayer	taxpayer	NOUN
ftr-412	804	47	must	must	AUX
ftr-412	804	48	file	file	VERB
ftr-412	804	49	both	both	CCONJ
ftr-412	804	50	a	a	DET
ftr-412	804	51	federal	federal	ADJ
ftr-412	804	52	and	and	CCONJ
ftr-412	804	53	state	state	NOUN
ftr-412	804	54	return	return	NOUN
ftr-412	804	55	,	,	PUNCT
ftr-412	804	56	and	and	CCONJ
ftr-412	804	57	that	that	SCONJ
ftr-412	804	58	if	if	SCONJ
ftr-412	804	59	a	a	DET
ftr-412	804	60	taxpayer	taxpayer	NOUN
ftr-412	804	61	has	have	AUX
ftr-412	804	62	already	already	ADV
ftr-412	804	63	filed	file	VERB
ftr-412	804	64	a	a	DET
ftr-412	804	65	federal	federal	ADJ
ftr-412	804	66	return	return	NOUN
ftr-412	804	67	using	use	VERB
ftr-412	804	68	another	another	DET
ftr-412	804	69	electronic	electronic	ADJ
ftr-412	804	70	filing	filing	NOUN
ftr-412	804	71	service	service	NOUN
ftr-412	804	72	,	,	PUNCT
ftr-412	804	73	state	state	NOUN
ftr-412	804	74	returns	return	NOUN
ftr-412	804	75	can	can	AUX
ftr-412	804	76	not	not	PART
ftr-412	804	77	be	be	AUX
ftr-412	804	78	filed	file	VERB
ftr-412	804	79	electronically	electronically	ADV
ftr-412	804	80	)	)	PUNCT
ftr-412	804	81	.	.	PUNCT
ftr-412	805	1	81	81	NUM
ftr-412	805	2	.	.	PUNCT
ftr-412	806	1	vt	vt	PROPN
ftr-412	806	2	.	.	PROPN
ftr-412	806	3	stat	stat	PROPN
ftr-412	806	4	.	.	PUNCT
ftr-412	807	1	ann	ann	PROPN
ftr-412	807	2	.	.	PUNCT
ftr-412	808	1	tit	tit	PROPN
ftr-412	808	2	.	.	PUNCT
ftr-412	809	1	32	32	NUM
ftr-412	809	2	,	,	PUNCT
ftr-412	809	3	§	§	PROPN
ftr-412	809	4	§	§	PROPN
ftr-412	809	5	9243	9243	NUM
ftr-412	809	6	(	(	PUNCT
ftr-412	809	7	indicating	indicate	VERB
ftr-412	809	8	that	that	SCONJ
ftr-412	809	9	the	the	DET
ftr-412	809	10	commissioner	commissioner	NOUN
ftr-412	809	11	can	can	AUX
ftr-412	809	12	mandate	mandate	VERB
ftr-412	809	13	state	state	NOUN
ftr-412	809	14	e	e	NOUN
ftr-412	809	15	-	-	NOUN
ftr-412	809	16	payment	payment	NOUN
ftr-412	809	17	if	if	SCONJ
ftr-412	809	18	a	a	DET
ftr-412	809	19	taxpayer	taxpayer	NOUN
ftr-412	809	20	is	be	AUX
ftr-412	809	21	making	make	VERB
ftr-412	809	22	federal	federal	ADJ
ftr-412	809	23	e	e	NOUN
ftr-412	809	24	-	-	NOUN
ftr-412	809	25	payments	payment	NOUN
ftr-412	809	26	)	)	PUNCT
ftr-412	809	27	.	.	PUNCT
ftr-412	810	1	82	82	NUM
ftr-412	810	2	.	.	PUNCT
ftr-412	811	1	the	the	DET
ftr-412	811	2	washington	washington	PROPN
ftr-412	811	3	taxes	taxis	NOUN
ftr-412	811	4	subject	subject	ADJ
ftr-412	811	5	to	to	ADP
ftr-412	811	6	the	the	DET
ftr-412	811	7	eft	eft	PROPN
ftr-412	811	8	requirement	requirement	NOUN
ftr-412	811	9	include	include	VERB
ftr-412	811	10	all	all	DET
ftr-412	811	11	taxes	taxis	NOUN
ftr-412	811	12	administered	administer	VERB
ftr-412	811	13	by	by	ADP
ftr-412	811	14	the	the	DET
ftr-412	811	15	department	department	NOUN
ftr-412	811	16	of	of	ADP
ftr-412	811	17	revenue	revenue	NOUN
ftr-412	811	18	under	under	ADP
ftr-412	811	19	wash	wash	NOUN
ftr-412	811	20	.	.	PUNCT
ftr-412	812	1	rev	rev	PROPN
ftr-412	812	2	.	.	PROPN
ftr-412	812	3	code	code	PROPN
ftr-412	812	4	§	§	PROPN
ftr-412	812	5	82.32	82.32	NUM
ftr-412	812	6	,	,	PUNCT
ftr-412	812	7	with	with	ADP
ftr-412	812	8	the	the	DET
ftr-412	812	9	following	follow	VERB
ftr-412	812	10	exceptions	exception	NOUN
ftr-412	812	11	:	:	PUNCT
ftr-412	812	12	city	city	NOUN
ftr-412	812	13	and	and	CCONJ
ftr-412	812	14	town	town	NOUN
ftr-412	812	15	taxes	taxis	NOUN
ftr-412	812	16	on	on	ADP
ftr-412	812	17	financial	financial	ADJ
ftr-412	812	18	institutions	institution	NOUN
ftr-412	812	19	(	(	PUNCT
ftr-412	812	20	wash	wash	NOUN
ftr-412	812	21	.	.	PUNCT
ftr-412	813	1	rev	rev	PROPN
ftr-412	813	2	.	.	PROPN
ftr-412	813	3	code	code	PROPN
ftr-412	813	4	§	§	PROPN
ftr-412	813	5	82.14a	82.14a	PROPN
ftr-412	813	6	)	)	PUNCT
ftr-412	813	7	;	;	PUNCT
ftr-412	813	8	county	county	NOUN
ftr-412	813	9	tax	tax	NOUN
ftr-412	813	10	on	on	ADP
ftr-412	813	11	telephone	telephone	NOUN
ftr-412	813	12	access	access	NOUN
ftr-412	813	13	lines	line	NOUN
ftr-412	813	14	(	(	PUNCT
ftr-412	813	15	wash	wash	NOUN
ftr-412	813	16	.	.	PUNCT
ftr-412	814	1	rev	rev	PROPN
ftr-412	814	2	.	.	PROPN
ftr-412	814	3	code	code	PROPN
ftr-412	814	4	§	§	PROPN
ftr-412	814	5	82.14b	82.14b	NUM
ftr-412	814	6	;	;	PUNCT
ftr-412	814	7	cigarette	cigarette	NOUN
ftr-412	814	8	tax	tax	NOUN
ftr-412	814	9	(	(	PUNCT
ftr-412	814	10	wash	wash	NOUN
ftr-412	814	11	.	.	PUNCT
ftr-412	815	1	rev	rev	PROPN
ftr-412	815	2	.	.	PROPN
ftr-412	815	3	code	code	PROPN
ftr-412	815	4	§	§	PROPN
ftr-412	815	5	82.24	82.24	NUM
ftr-412	815	6	)	)	PUNCT
ftr-412	815	7	;	;	PUNCT
ftr-412	815	8	enhanced	enhance	VERB
ftr-412	815	9	food	food	NOUN
ftr-412	815	10	fish	fish	NOUN
ftr-412	815	11	tax	tax	NOUN
ftr-412	815	12	(	(	PUNCT
ftr-412	815	13	wash	wash	NOUN
ftr-412	815	14	.	.	PUNCT
ftr-412	816	1	rev	rev	PROPN
ftr-412	816	2	.	.	PROPN
ftr-412	816	3	code	code	PROPN
ftr-412	816	4	§	§	PROPN
ftr-412	816	5	82.27	82.27	NUM
ftr-412	816	6	)	)	PUNCT
ftr-412	816	7	;	;	PUNCT
ftr-412	816	8	leasehold	leasehold	NOUN
ftr-412	816	9	excise	excise	NOUN
ftr-412	816	10	tax	tax	NOUN
ftr-412	816	11	(	(	PUNCT
ftr-412	816	12	wash	wash	NOUN
ftr-412	816	13	.	.	PUNCT
ftr-412	817	1	rev	rev	PROPN
ftr-412	817	2	.	.	PROPN
ftr-412	817	3	code	code	PROPN
ftr-412	817	4	§	§	PROPN
ftr-412	817	5	82.29a	82.29a	NUM
ftr-412	817	6	)	)	PUNCT
ftr-412	817	7	;	;	PUNCT
ftr-412	817	8	and	and	CCONJ
ftr-412	817	9	forest	forest	NOUN
ftr-412	817	10	tax	tax	NOUN
ftr-412	817	11	(	(	PUNCT
ftr-412	817	12	wash	wash	NOUN
ftr-412	817	13	.	.	PUNCT
ftr-412	818	1	rev	rev	PROPN
ftr-412	818	2	.	.	PROPN
ftr-412	818	3	code	code	PROPN
ftr-412	818	4	§	§	PROPN
ftr-412	818	5	82.33	82.33	NUM
ftr-412	818	6	)	)	PUNCT
ftr-412	818	7	.	.	PUNCT
ftr-412	819	1	83	83	NUM
ftr-412	819	2	.	.	PUNCT
ftr-412	820	1	ca	can	AUX
ftr-412	820	2	.	.	PUNCT
ftr-412	821	1	sbe	sbe	VERB
ftr-412	821	2	tax	tax	NOUN
ftr-412	821	3	info	info	NOUN
ftr-412	821	4	.	.	PUNCT
ftr-412	822	1	bull	bull	NOUN
ftr-412	822	2	.	.	PUNCT
ftr-412	823	1	no	no	INTJ
ftr-412	823	2	.	.	NOUN
ftr-412	824	1	12	12	NUM
ftr-412	824	2	-	-	SYM
ftr-412	824	3	1	1	NUM
ftr-412	824	4	-	-	NUM
ftr-412	824	5	05	05	NUM
ftr-412	824	6	(	(	PUNCT
ftr-412	824	7	dec	dec	PROPN
ftr-412	824	8	.	.	PROPN
ftr-412	824	9	1	1	NUM
ftr-412	824	10	,	,	PUNCT
ftr-412	824	11	2005	2005	NUM
ftr-412	824	12	)	)	PUNCT
ftr-412	825	1	(	(	PUNCT
ftr-412	825	2	indicating	indicate	VERB
ftr-412	825	3	that	that	SCONJ
ftr-412	825	4	e	e	NOUN
ftr-412	825	5	-	-	NOUN
ftr-412	825	6	filing	filing	NOUN
ftr-412	825	7	is	be	AUX
ftr-412	825	8	not	not	PART
ftr-412	825	9	allowed	allow	VERB
ftr-412	825	10	in	in	ADP
ftr-412	825	11	california	california	PROPN
ftr-412	825	12	for	for	ADP
ftr-412	825	13	taxpayers	taxpayer	NOUN
ftr-412	825	14	required	require	VERB
ftr-412	825	15	to	to	PART
ftr-412	825	16	make	make	VERB
ftr-412	825	17	prepayments	prepayment	NOUN
ftr-412	825	18	or	or	CCONJ
ftr-412	825	19	to	to	PART
ftr-412	825	20	pay	pay	VERB
ftr-412	825	21	taxes	taxis	NOUN
ftr-412	825	22	by	by	ADP
ftr-412	825	23	electronic	electronic	ADJ
ftr-412	825	24	funds	fund	NOUN
ftr-412	825	25	transfer	transfer	NOUN
ftr-412	825	26	(	(	PUNCT
ftr-412	825	27	eft	eft	PROPN
ftr-412	825	28	)	)	PUNCT
ftr-412	825	29	)	)	PUNCT
ftr-412	825	30	.	.	PUNCT
ftr-412	826	1	84	84	NUM
ftr-412	826	2	.	.	X
ftr-412	826	3	20	20	NUM
ftr-412	826	4	ill	ill	ADJ
ftr-412	826	5	.	.	PUNCT
ftr-412	827	1	comp	comp	PROPN
ftr-412	827	2	.	.	PUNCT
ftr-412	828	1	stat	stat	PROPN
ftr-412	828	2	.	.	PUNCT
ftr-412	829	1	ann	ann	PROPN
ftr-412	829	2	.	.	PUNCT
ftr-412	830	1	2505/39c-1a	2505/39c-1a	NUM
ftr-412	830	2	;	;	PUNCT
ftr-412	831	1	ill	ill	ADJ
ftr-412	831	2	.	.	PUNCT
ftr-412	831	3	admin	admin	PROPN
ftr-412	831	4	.	.	PUNCT
ftr-412	831	5	code	code	PROPN
ftr-412	831	6	tit	tit	PROPN
ftr-412	831	7	.	.	PUNCT
ftr-412	832	1	86	86	NUM
ftr-412	832	2	,	,	PUNCT
ftr-412	832	3	§	§	PROPN
ftr-412	832	4	760.100	760.100	NUM
ftr-412	832	5	(	(	PUNCT
ftr-412	832	6	indicating	indicate	VERB
ftr-412	832	7	that	that	SCONJ
ftr-412	832	8	e	e	NOUN
ftr-412	832	9	-	-	NOUN
ftr-412	832	10	filing	filing	NOUN
ftr-412	832	11	is	be	AUX
ftr-412	832	12	voluntary	voluntary	ADJ
ftr-412	832	13	in	in	ADP
ftr-412	832	14	illinois	illinois	PROPN
ftr-412	832	15	,	,	PUNCT
ftr-412	832	16	and	and	CCONJ
ftr-412	832	17	limited	limit	VERB
ftr-412	832	18	to	to	ADP
ftr-412	832	19	two	two	NUM
ftr-412	832	20	sales	sale	NOUN
ftr-412	832	21	and	and	CCONJ
ftr-412	832	22	use	use	VERB
ftr-412	832	23	tax	tax	NOUN
ftr-412	832	24	forms	form	NOUN
ftr-412	832	25	,	,	PUNCT
ftr-412	832	26	form	form	NOUN
ftr-412	832	27	st-1	st-1	PUNCT
ftr-412	832	28	(	(	PUNCT
ftr-412	832	29	sales	sale	NOUN
ftr-412	832	30	and	and	CCONJ
ftr-412	832	31	use	use	VERB
ftr-412	832	32	tax	tax	NOUN
ftr-412	832	33	return	return	NOUN
ftr-412	832	34	)	)	PUNCT
ftr-412	832	35	and	and	CCONJ
ftr-412	832	36	form	form	VERB
ftr-412	832	37	st-2	st-2	PRON
ftr-412	832	38	(	(	PUNCT
ftr-412	832	39	multiple	multiple	ADJ
ftr-412	832	40	site	site	NOUN
ftr-412	832	41	attachment	attachment	NOUN
ftr-412	832	42	for	for	ADP
ftr-412	832	43	form	form	NOUN
ftr-412	832	44	st-1	st-1	NOUN
ftr-412	832	45	)	)	PUNCT
ftr-412	832	46	)	)	PUNCT
ftr-412	832	47	.	.	PUNCT
ftr-412	833	1	taken	take	VERB
ftr-412	833	2	as	as	ADP
ftr-412	833	3	a	a	DET
ftr-412	833	4	whole	whole	NOUN
ftr-412	833	5	,	,	PUNCT
ftr-412	833	6	there	there	PRON
ftr-412	833	7	is	be	VERB
ftr-412	833	8	considerable	considerable	ADJ
ftr-412	833	9	variation	variation	NOUN
ftr-412	833	10	in	in	ADP
ftr-412	833	11	the	the	DET
ftr-412	833	12	u.s	u.s	PROPN
ftr-412	833	13	.	.	PROPN
ftr-412	833	14	systems	system	NOUN
ftr-412	833	15	.	.	PUNCT
ftr-412	834	1	some	some	PRON
ftr-412	834	2	remain	remain	VERB
ftr-412	834	3	reliant	reliant	ADJ
ftr-412	834	4	on	on	ADP
ftr-412	834	5	paper	paper	NOUN
ftr-412	834	6	processes	process	NOUN
ftr-412	834	7	(	(	PUNCT
ftr-412	834	8	arizona	arizona	PROPN
ftr-412	834	9	,	,	PUNCT
ftr-412	834	10	arkansas	arkansas	PROPN
ftr-412	834	11	,	,	PUNCT
ftr-412	834	12	connecticut,76	connecticut,76	PROPN
ftr-412	834	13	77	77	NUM
ftr-412	834	14	78	78	NUM
ftr-412	834	15	and	and	CCONJ
ftr-412	834	16	missouri	missouri	PROPN
ftr-412	834	17	)	)	PUNCT
ftr-412	834	18	,	,	PUNCT
ftr-412	834	19	while	while	SCONJ
ftr-412	834	20	others	other	NOUN
ftr-412	834	21	make	make	VERB
ftr-412	834	22	state	state	NOUN
ftr-412	834	23	e	e	NOUN
ftr-412	834	24	-	-	NOUN
ftr-412	834	25	payments	payment	NOUN
ftr-412	834	26	dependent	dependent	ADJ
ftr-412	834	27	on	on	ADP
ftr-412	834	28	the79	the79	PROPN
ftr-412	834	29	taxpayer	taxpayer	PROPN
ftr-412	834	30	’s	’s	PART
ftr-412	834	31	federal	federal	ADJ
ftr-412	834	32	e	e	ADJ
ftr-412	834	33	-	-	NOUN
ftr-412	834	34	payment	payment	NOUN
ftr-412	834	35	commitment	commitment	NOUN
ftr-412	834	36	(	(	PUNCT
ftr-412	834	37	rhode	rhode	PROPN
ftr-412	834	38	island	island	NOUN
ftr-412	834	39	,	,	PUNCT
ftr-412	834	40	and	and	CCONJ
ftr-412	834	41	vermont	vermont	PROPN
ftr-412	834	42	)	)	PUNCT
ftr-412	834	43	.	.	PUNCT
ftr-412	835	1	in80	in80	PROPN
ftr-412	835	2	81	81	NUM
ftr-412	835	3	other	other	ADJ
ftr-412	835	4	states	state	NOUN
ftr-412	835	5	e	e	NOUN
ftr-412	835	6	-	-	NOUN
ftr-412	835	7	filing	filing	NOUN
ftr-412	835	8	and	and	CCONJ
ftr-412	835	9	e	e	NOUN
ftr-412	835	10	-	-	NOUN
ftr-412	835	11	payment	payment	NOUN
ftr-412	835	12	solutions	solution	NOUN
ftr-412	835	13	are	be	AUX
ftr-412	835	14	offered	offer	VERB
ftr-412	835	15	selectively	selectively	ADV
ftr-412	835	16	.	.	PUNCT
ftr-412	836	1	some	some	DET
ftr-412	836	2	discriminate	discriminate	NOUN
ftr-412	836	3	based	base	VERB
ftr-412	836	4	on	on	ADP
ftr-412	836	5	tax	tax	NOUN
ftr-412	836	6	type	type	NOUN
ftr-412	836	7	(	(	PUNCT
ftr-412	836	8	washington	washington	PROPN
ftr-412	836	9	)	)	PUNCT
ftr-412	836	10	,	,	PUNCT
ftr-412	836	11	while	while	SCONJ
ftr-412	836	12	others	other	NOUN
ftr-412	836	13	discriminate	discriminate	VERB
ftr-412	836	14	within82	within82	NOUN
ftr-412	836	15	a	a	DET
ftr-412	836	16	tax	tax	NOUN
ftr-412	836	17	type	type	NOUN
ftr-412	836	18	based	base	VERB
ftr-412	836	19	on	on	ADP
ftr-412	836	20	types	type	NOUN
ftr-412	836	21	of	of	ADP
ftr-412	836	22	sales	sale	NOUN
ftr-412	836	23	and	and	CCONJ
ftr-412	836	24	use	use	VERB
ftr-412	836	25	tax	tax	NOUN
ftr-412	836	26	returns	return	NOUN
ftr-412	836	27	(	(	PUNCT
ftr-412	836	28	california	california	PROPN
ftr-412	836	29	,	,	PUNCT
ftr-412	836	30	illinois,83	illinois,83	NOUN
ftr-412	836	31	84	84	NUM
ftr-412	836	32	2006	2006	NUM
ftr-412	836	33	]	]	PUNCT
ftr-412	836	34	biometrics	biometric	NOUN
ftr-412	836	35	:	:	PUNCT
ftr-412	836	36	solving	solve	VERB
ftr-412	836	37	the	the	DET
ftr-412	836	38	regressivity	regressivity	NOUN
ftr-412	836	39	of	of	ADP
ftr-412	836	40	vats	vat	NOUN
ftr-412	836	41	and	and	CCONJ
ftr-412	836	42	rsts	rst	VERB
ftr-412	836	43	683	683	NUM
ftr-412	836	44	85	85	NUM
ftr-412	836	45	.	.	PUNCT
ftr-412	837	1	ky	ky	AUX
ftr-412	837	2	.	.	PROPN
ftr-412	837	3	rev	rev	PROPN
ftr-412	837	4	.	.	PROPN
ftr-412	837	5	stat	stat	PROPN
ftr-412	837	6	.	.	PUNCT
ftr-412	838	1	ann	ann	PROPN
ftr-412	838	2	.	.	PUNCT
ftr-412	839	1	§	§	PROPN
ftr-412	839	2	45.345	45.345	NUM
ftr-412	839	3	(	(	PUNCT
ftr-412	839	4	indicating	indicate	VERB
ftr-412	839	5	that	that	SCONJ
ftr-412	839	6	amended	amend	VERB
ftr-412	839	7	returns	return	NOUN
ftr-412	839	8	must	must	AUX
ftr-412	839	9	be	be	AUX
ftr-412	839	10	filed	file	VERB
ftr-412	839	11	on	on	ADP
ftr-412	839	12	paper	paper	NOUN
ftr-412	839	13	with	with	ADP
ftr-412	839	14	“	"	PUNCT
ftr-412	839	15	amended	amend	VERB
ftr-412	839	16	”	"	PUNCT
ftr-412	839	17	printed	print	VERB
ftr-412	839	18	or	or	CCONJ
ftr-412	839	19	stamped	stamp	VERB
ftr-412	839	20	at	at	ADP
ftr-412	839	21	the	the	DET
ftr-412	839	22	top	top	NOUN
ftr-412	839	23	of	of	ADP
ftr-412	839	24	the	the	DET
ftr-412	839	25	return	return	NOUN
ftr-412	839	26	)	)	PUNCT
ftr-412	839	27	.	.	PUNCT
ftr-412	840	1	86	86	NUM
ftr-412	840	2	.	.	PUNCT
ftr-412	840	3	thirteenth	thirteenth	ADJ
ftr-412	840	4	month	month	NOUN
ftr-412	840	5	returns	return	NOUN
ftr-412	840	6	,	,	PUNCT
ftr-412	840	7	those	those	PRON
ftr-412	840	8	using	use	VERB
ftr-412	840	9	special	special	ADJ
ftr-412	840	10	rates	rate	NOUN
ftr-412	840	11	,	,	PUNCT
ftr-412	840	12	and	and	CCONJ
ftr-412	840	13	all	all	DET
ftr-412	840	14	amended	amend	VERB
ftr-412	840	15	returns	return	NOUN
ftr-412	840	16	.	.	PUNCT
ftr-412	841	1	these	these	DET
ftr-412	841	2	returns	return	NOUN
ftr-412	841	3	must	must	AUX
ftr-412	841	4	be	be	AUX
ftr-412	841	5	filed	file	VERB
ftr-412	841	6	on	on	ADP
ftr-412	841	7	paper	paper	NOUN
ftr-412	841	8	forms	form	NOUN
ftr-412	841	9	.	.	PUNCT
ftr-412	842	1	see	see	VERB
ftr-412	842	2	“	"	PUNCT
ftr-412	842	3	who	who	PRON
ftr-412	842	4	can	can	AUX
ftr-412	842	5	use	use	VERB
ftr-412	842	6	this	this	DET
ftr-412	842	7	system	system	NOUN
ftr-412	842	8	”	"	PUNCT
ftr-412	842	9	at	at	ADP
ftr-412	842	10	https://ec3.state.nm.us/crs-net/help/whouse.htm	https://ec3.state.nm.us/crs-net/help/whouse.htm	PROPN
ftr-412	842	11	(	(	PUNCT
ftr-412	842	12	last	last	ADJ
ftr-412	842	13	visited	visit	VERB
ftr-412	842	14	aug	aug	PROPN
ftr-412	842	15	.	.	PROPN
ftr-412	842	16	2	2	NUM
ftr-412	842	17	,	,	PUNCT
ftr-412	842	18	2006	2006	NUM
ftr-412	842	19	)	)	PUNCT
ftr-412	842	20	.	.	PUNCT
ftr-412	843	1	87	87	NUM
ftr-412	843	2	.	.	PUNCT
ftr-412	844	1	utah	utah	PROPN
ftr-412	844	2	state	state	PROPN
ftr-412	844	3	tax	tax	PROPN
ftr-412	844	4	commission	commission	PROPN
ftr-412	844	5	,	,	PUNCT
ftr-412	844	6	online	online	ADJ
ftr-412	844	7	sales	sale	NOUN
ftr-412	844	8	and	and	CCONJ
ftr-412	844	9	use	use	VERB
ftr-412	844	10	tax	tax	NOUN
ftr-412	844	11	filing	filing	NOUN
ftr-412	844	12	at	at	ADP
ftr-412	844	13	http://tax.utah.gov/sales/salestaxonline.html	http://tax.utah.gov/sales/salestaxonline.html	PROPN
ftr-412	844	14	(	(	PUNCT
ftr-412	844	15	last	last	ADV
ftr-412	844	16	visited	visit	VERB
ftr-412	844	17	aug	aug	PROPN
ftr-412	844	18	.	.	PROPN
ftr-412	844	19	2	2	NUM
ftr-412	844	20	,	,	PUNCT
ftr-412	844	21	2006	2006	NUM
ftr-412	844	22	)	)	PUNCT
ftr-412	844	23	(	(	PUNCT
ftr-412	844	24	indicating	indicate	VERB
ftr-412	844	25	that	that	SCONJ
ftr-412	844	26	sales	sale	NOUN
ftr-412	844	27	and	and	CCONJ
ftr-412	844	28	use	use	VERB
ftr-412	844	29	tax	tax	NOUN
ftr-412	844	30	returns	return	NOUN
ftr-412	844	31	that	that	PRON
ftr-412	844	32	must	must	AUX
ftr-412	844	33	be	be	AUX
ftr-412	844	34	filed	file	VERB
ftr-412	844	35	on	on	ADP
ftr-412	844	36	paper	paper	NOUN
ftr-412	844	37	include	include	VERB
ftr-412	844	38	tc-61f	tc-61f	NOUN
ftr-412	844	39	,	,	PUNCT
ftr-412	844	40	tc-61fv	tc-61fv	PROPN
ftr-412	844	41	,	,	PUNCT
ftr-412	844	42	tc61	tc61	PROPN
ftr-412	844	43	t	t	PROPN
ftr-412	844	44	,	,	PUNCT
ftr-412	844	45	and	and	CCONJ
ftr-412	844	46	tc-61w	tc-61w	PROPN
ftr-412	844	47	,	,	PUNCT
ftr-412	844	48	and	and	CCONJ
ftr-412	844	49	that	that	SCONJ
ftr-412	844	50	in	in	ADP
ftr-412	844	51	addition	addition	NOUN
ftr-412	844	52	amended	amend	VERB
ftr-412	844	53	returns	return	NOUN
ftr-412	844	54	and	and	CCONJ
ftr-412	844	55	late	late	ADV
ftr-412	844	56	-	-	PUNCT
ftr-412	844	57	filed	file	VERB
ftr-412	844	58	returns	return	NOUN
ftr-412	844	59	remain	remain	VERB
ftr-412	844	60	paper	paper	NOUN
ftr-412	844	61	-	-	PUNCT
ftr-412	844	62	based	base	VERB
ftr-412	844	63	even	even	ADV
ftr-412	844	64	though	though	SCONJ
ftr-412	844	65	most	most	ADJ
ftr-412	844	66	but	but	CCONJ
ftr-412	844	67	not	not	PART
ftr-412	844	68	all	all	PRON
ftr-412	844	69	sales	sale	NOUN
ftr-412	844	70	and	and	CCONJ
ftr-412	844	71	use	use	VERB
ftr-412	844	72	taxpayers	taxpayer	NOUN
ftr-412	844	73	are	be	AUX
ftr-412	844	74	able	able	ADJ
ftr-412	844	75	to	to	PART
ftr-412	844	76	make	make	VERB
ftr-412	844	77	payments	payment	NOUN
ftr-412	844	78	on	on	ADP
ftr-412	844	79	line	line	NOUN
ftr-412	844	80	)	)	PUNCT
ftr-412	844	81	.	.	PUNCT
ftr-412	845	1	88	88	NUM
ftr-412	845	2	.	.	PUNCT
ftr-412	846	1	although	although	SCONJ
ftr-412	846	2	voluntary	voluntary	ADJ
ftr-412	846	3	the	the	DET
ftr-412	846	4	illinois	illinois	PROPN
ftr-412	846	5	system	system	NOUN
ftr-412	846	6	limits	limit	VERB
ftr-412	846	7	e	e	NOUN
ftr-412	846	8	-	-	NOUN
ftr-412	846	9	filing	filing	NOUN
ftr-412	846	10	to	to	ADP
ftr-412	846	11	two	two	NUM
ftr-412	846	12	sales	sale	NOUN
ftr-412	846	13	and	and	CCONJ
ftr-412	846	14	use	use	VERB
ftr-412	846	15	tax	tax	NOUN
ftr-412	846	16	forms	form	NOUN
ftr-412	846	17	,	,	PUNCT
ftr-412	846	18	form	form	NOUN
ftr-412	846	19	st-1	st-1	PUNCT
ftr-412	846	20	(	(	PUNCT
ftr-412	846	21	sales	sale	NOUN
ftr-412	846	22	and	and	CCONJ
ftr-412	846	23	use	use	VERB
ftr-412	846	24	tax	tax	NOUN
ftr-412	846	25	return	return	NOUN
ftr-412	846	26	)	)	PUNCT
ftr-412	846	27	and	and	CCONJ
ftr-412	846	28	form	form	VERB
ftr-412	846	29	st-2	st-2	PRON
ftr-412	846	30	(	(	PUNCT
ftr-412	846	31	multiple	multiple	ADJ
ftr-412	846	32	site	site	NOUN
ftr-412	846	33	attachment	attachment	NOUN
ftr-412	846	34	for	for	ADP
ftr-412	846	35	form	form	NOUN
ftr-412	846	36	st-1	st-1	NOUN
ftr-412	846	37	)	)	PUNCT
ftr-412	846	38	(	(	PUNCT
ftr-412	846	39	20	20	NUM
ftr-412	846	40	ill	ill	ADJ
ftr-412	846	41	.	.	PUNCT
ftr-412	847	1	comp	comp	PROPN
ftr-412	847	2	.	.	PUNCT
ftr-412	848	1	stat	stat	PROPN
ftr-412	848	2	.	.	PUNCT
ftr-412	849	1	ann	ann	PROPN
ftr-412	849	2	.	.	PUNCT
ftr-412	850	1	2505/39c-1a	2505/39c-1a	NUM
ftr-412	850	2	;	;	PUNCT
ftr-412	851	1	ill	ill	ADJ
ftr-412	851	2	.	.	PUNCT
ftr-412	851	3	admin	admin	PROPN
ftr-412	851	4	.	.	PUNCT
ftr-412	851	5	code	code	PROPN
ftr-412	851	6	tit	tit	PROPN
ftr-412	851	7	.	.	PUNCT
ftr-412	852	1	86	86	NUM
ftr-412	852	2	,	,	PUNCT
ftr-412	852	3	§	§	PROPN
ftr-412	852	4	760.100	760.100	NUM
ftr-412	852	5	)	)	PUNCT
ftr-412	852	6	.	.	PUNCT
ftr-412	853	1	voluntary	voluntary	ADJ
ftr-412	853	2	electronic	electronic	ADJ
ftr-412	853	3	funds	fund	NOUN
ftr-412	853	4	transfer	transfer	NOUN
ftr-412	853	5	are	be	AUX
ftr-412	853	6	also	also	ADV
ftr-412	853	7	limited	limit	VERB
ftr-412	853	8	,	,	PUNCT
ftr-412	853	9	but	but	CCONJ
ftr-412	853	10	not	not	PART
ftr-412	853	11	in	in	ADP
ftr-412	853	12	a	a	DET
ftr-412	853	13	harmonious	harmonious	ADJ
ftr-412	853	14	manner	manner	NOUN
ftr-412	853	15	.	.	PUNCT
ftr-412	854	1	e	e	NOUN
ftr-412	854	2	-	-	NOUN
ftr-412	854	3	payments	payment	NOUN
ftr-412	854	4	are	be	AUX
ftr-412	854	5	voluntary	voluntary	ADJ
ftr-412	854	6	with	with	ADP
ftr-412	854	7	the	the	DET
ftr-412	854	8	following	follow	VERB
ftr-412	854	9	forms	form	NOUN
ftr-412	854	10	:	:	PUNCT
ftr-412	854	11	art-1	art-1	PUNCT
ftr-412	854	12	(	(	PUNCT
ftr-412	854	13	payment	payment	NOUN
ftr-412	854	14	only	only	ADV
ftr-412	854	15	)	)	PUNCT
ftr-412	854	16	;	;	PUNCT
ftr-412	854	17	pst-1	pst-1	NUM
ftr-412	854	18	(	(	PUNCT
ftr-412	854	19	payment	payment	NOUN
ftr-412	854	20	only	only	ADV
ftr-412	854	21	)	)	PUNCT
ftr-412	854	22	;	;	PUNCT
ftr-412	854	23	pst-3	pst-3	ADP
ftr-412	854	24	,	,	PUNCT
ftr-412	854	25	(	(	PUNCT
ftr-412	854	26	for	for	ADP
ftr-412	854	27	accelerated	accelerate	VERB
ftr-412	854	28	sales	sale	NOUN
ftr-412	854	29	tax	tax	NOUN
ftr-412	854	30	filers	filer	NOUN
ftr-412	854	31	)	)	PUNCT
ftr-412	854	32	;	;	PUNCT
ftr-412	854	33	rr-3	rr-3	PUNCT
ftr-412	854	34	(	(	PUNCT
ftr-412	854	35	for	for	ADP
ftr-412	854	36	accelerated	accelerate	VERB
ftr-412	854	37	sales	sale	NOUN
ftr-412	854	38	and	and	CCONJ
ftr-412	854	39	use	use	VERB
ftr-412	854	40	tax	tax	NOUN
ftr-412	854	41	filers	filer	NOUN
ftr-412	854	42	)	)	PUNCT
ftr-412	854	43	.	.	PUNCT
ftr-412	855	1	(	(	PUNCT
ftr-412	855	2	ill	ill	PROPN
ftr-412	855	3	.	.	PUNCT
ftr-412	855	4	admin	admin	PROPN
ftr-412	855	5	.	.	PUNCT
ftr-412	856	1	code	code	PROPN
ftr-412	856	2	tit	tit	PROPN
ftr-412	856	3	.	.	PUNCT
ftr-412	857	1	86	86	NUM
ftr-412	857	2	,	,	PUNCT
ftr-412	857	3	§	§	PROPN
ftr-412	857	4	750.500(e	750.500(e	PROPN
ftr-412	857	5	)	)	PUNCT
ftr-412	857	6	)	)	PUNCT
ftr-412	857	7	.	.	PUNCT
ftr-412	858	1	89	89	NUM
ftr-412	858	2	.	.	X
ftr-412	858	3	2006	2006	NUM
ftr-412	858	4	s.d	s.d	PROPN
ftr-412	858	5	.	.	PROPN
ftr-412	858	6	laws	laws	PROPN
ftr-412	858	7	h1048	h1048	PROPN
ftr-412	858	8	,	,	PUNCT
ftr-412	858	9	§	§	NOUN
ftr-412	858	10	1	1	NUM
ftr-412	858	11	;	;	PUNCT
ftr-412	858	12	s.d	s.d	PROPN
ftr-412	858	13	.	.	PROPN
ftr-412	858	14	codified	codify	VERB
ftr-412	858	15	laws	law	NOUN
ftr-412	858	16	§	§	PROPN
ftr-412	858	17	10	10	NUM
ftr-412	858	18	-	-	NOUN
ftr-412	858	19	46e-7	46e-7	NUM
ftr-412	858	20	;	;	PUNCT
ftr-412	858	21	s.d	s.d	PROPN
ftr-412	858	22	.	.	PROPN
ftr-412	858	23	codified	codify	VERB
ftr-412	858	24	laws	law	NOUN
ftr-412	858	25	§	§	PROPN
ftr-412	858	26	10	10	NUM
ftr-412	858	27	-	-	SYM
ftr-412	858	28	59	59	NUM
ftr-412	858	29	-	-	SYM
ftr-412	858	30	39	39	NUM
ftr-412	858	31	(	(	PUNCT
ftr-412	858	32	recent	recent	ADJ
ftr-412	858	33	legislation	legislation	NOUN
ftr-412	858	34	linking	link	VERB
ftr-412	858	35	e	e	NOUN
ftr-412	858	36	-	-	NOUN
ftr-412	858	37	payment	payment	NOUN
ftr-412	858	38	and	and	CCONJ
ftr-412	858	39	e	e	NOUN
ftr-412	858	40	-	-	NOUN
ftr-412	858	41	filing	filing	NOUN
ftr-412	858	42	by	by	ADP
ftr-412	858	43	requiring	require	VERB
ftr-412	858	44	taxpayers	taxpayer	NOUN
ftr-412	858	45	to	to	AUX
ftr-412	858	46	e	e	VERB
ftr-412	858	47	-	-	VERB
ftr-412	858	48	file	file	VERB
ftr-412	858	49	a	a	DET
ftr-412	858	50	return	return	NOUN
ftr-412	858	51	by	by	ADP
ftr-412	858	52	the	the	DET
ftr-412	858	53	23rd	23rd	ADJ
ftr-412	858	54	day	day	NOUN
ftr-412	858	55	of	of	ADP
ftr-412	858	56	the	the	DET
ftr-412	858	57	month	month	NOUN
ftr-412	858	58	following	follow	VERB
ftr-412	858	59	each	each	DET
ftr-412	858	60	monthly	monthly	ADJ
ftr-412	858	61	period	period	NOUN
ftr-412	858	62	if	if	SCONJ
ftr-412	858	63	they	they	PRON
ftr-412	858	64	e	e	VERB
ftr-412	858	65	-	-	VERB
ftr-412	858	66	pay	pay	VERB
ftr-412	858	67	the	the	DET
ftr-412	858	68	tax	tax	NOUN
ftr-412	858	69	by	by	ADP
ftr-412	858	70	the	the	DET
ftr-412	858	71	second	second	NOUN
ftr-412	858	72	to	to	ADP
ftr-412	858	73	the	the	DET
ftr-412	858	74	last	last	ADJ
ftr-412	858	75	day	day	NOUN
ftr-412	858	76	of	of	ADP
ftr-412	858	77	the	the	DET
ftr-412	858	78	month	month	NOUN
ftr-412	858	79	following	follow	VERB
ftr-412	858	80	each	each	DET
ftr-412	858	81	monthly	monthly	ADJ
ftr-412	858	82	period	period	NOUN
ftr-412	858	83	)	)	PUNCT
ftr-412	858	84	.	.	PUNCT
ftr-412	859	1	90	90	NUM
ftr-412	859	2	.	.	PUNCT
ftr-412	860	1	tex	tex	PROPN
ftr-412	860	2	.	.	PROPN
ftr-412	860	3	tax	tax	PROPN
ftr-412	860	4	code	code	PROPN
ftr-412	860	5	ann	ann	PROPN
ftr-412	860	6	.	.	PUNCT
ftr-412	861	1	tit	tit	PROPN
ftr-412	861	2	.	.	PUNCT
ftr-412	861	3	111	111	NUM
ftr-412	861	4	,	,	PUNCT
ftr-412	861	5	§	§	PROPN
ftr-412	861	6	626	626	NUM
ftr-412	861	7	(	(	PUNCT
ftr-412	861	8	providing	provide	VERB
ftr-412	861	9	for	for	ADP
ftr-412	861	10	mandatory	mandatory	ADJ
ftr-412	861	11	e	e	NOUN
ftr-412	861	12	-	-	NOUN
ftr-412	861	13	filing	filing	NOUN
ftr-412	861	14	linked	link	VERB
ftr-412	861	15	to	to	ADP
ftr-412	861	16	mandatory	mandatory	ADJ
ftr-412	861	17	e	e	NOUN
ftr-412	861	18	-	-	NOUN
ftr-412	861	19	payment	payment	NOUN
ftr-412	861	20	,	,	PUNCT
ftr-412	861	21	and	and	CCONJ
ftr-412	861	22	therefore	therefore	ADV
ftr-412	861	23	the	the	DET
ftr-412	861	24	e	e	NOUN
ftr-412	861	25	-	-	NOUN
ftr-412	861	26	filing	filing	NOUN
ftr-412	861	27	of	of	ADP
ftr-412	861	28	a	a	DET
ftr-412	861	29	sales	sale	NOUN
ftr-412	861	30	and	and	CCONJ
ftr-412	861	31	use	use	VERB
ftr-412	861	32	tax	tax	NOUN
ftr-412	861	33	return	return	NOUN
ftr-412	861	34	is	be	AUX
ftr-412	861	35	required	require	VERB
ftr-412	861	36	if	if	SCONJ
ftr-412	861	37	the	the	DET
ftr-412	861	38	tax	tax	NOUN
ftr-412	861	39	payments	payment	NOUN
ftr-412	861	40	are	be	AUX
ftr-412	861	41	required	require	VERB
ftr-412	861	42	under	under	ADP
ftr-412	861	43	eft	eft	PROPN
ftr-412	861	44	)	)	PUNCT
ftr-412	861	45	.	.	PUNCT
ftr-412	862	1	91	91	NUM
ftr-412	862	2	.	.	PUNCT
ftr-412	863	1	mich	mich	PROPN
ftr-412	863	2	.	.	PUNCT
ftr-412	864	1	comp	comp	PROPN
ftr-412	864	2	.	.	PUNCT
ftr-412	865	1	laws	law	NOUN
ftr-412	865	2	§	§	PROPN
ftr-412	865	3	§	§	PROPN
ftr-412	865	4	205.56(3	205.56(3	NUM
ftr-412	865	5	)	)	PUNCT
ftr-412	865	6	;	;	PUNCT
ftr-412	865	7	205.96(3	205.96(3	NUM
ftr-412	865	8	)	)	PUNCT
ftr-412	865	9	.	.	PUNCT
ftr-412	866	1	92	92	NUM
ftr-412	866	2	.	.	PUNCT
ftr-412	867	1	vt	vt	PROPN
ftr-412	867	2	.	.	PROPN
ftr-412	867	3	stat	stat	PROPN
ftr-412	867	4	.	.	PUNCT
ftr-412	868	1	ann	ann	PROPN
ftr-412	868	2	.	.	PUNCT
ftr-412	869	1	tit	tit	PROPN
ftr-412	869	2	.	.	PUNCT
ftr-412	870	1	32	32	NUM
ftr-412	870	2	,	,	PUNCT
ftr-412	870	3	§	§	PROPN
ftr-412	870	4	§	§	PROPN
ftr-412	870	5	9243	9243	NUM
ftr-412	870	6	(	(	PUNCT
ftr-412	870	7	providing	provide	VERB
ftr-412	870	8	the	the	DET
ftr-412	870	9	commissioner	commissioner	NOUN
ftr-412	870	10	with	with	ADP
ftr-412	870	11	the	the	DET
ftr-412	870	12	authority	authority	NOUN
ftr-412	870	13	to	to	PART
ftr-412	870	14	mandate	mandate	VERB
ftr-412	870	15	state	state	NOUN
ftr-412	870	16	e	e	NOUN
ftr-412	870	17	-	-	NOUN
ftr-412	870	18	payments	payment	NOUN
ftr-412	870	19	if	if	SCONJ
ftr-412	870	20	prior	prior	ADJ
ftr-412	870	21	payments	payment	NOUN
ftr-412	870	22	by	by	ADP
ftr-412	870	23	the	the	DET
ftr-412	870	24	taxpayer	taxpayer	NOUN
ftr-412	870	25	were	be	AUX
ftr-412	870	26	with	with	ADP
ftr-412	870	27	checks	check	NOUN
ftr-412	870	28	that	that	PRON
ftr-412	870	29	were	be	AUX
ftr-412	870	30	uncollectible	uncollectible	ADJ
ftr-412	870	31	)	)	PUNCT
ftr-412	870	32	.	.	PUNCT
ftr-412	871	1	93	93	NUM
ftr-412	871	2	.	.	PUNCT
ftr-412	872	1	idabc	idabc	PROPN
ftr-412	872	2	report	report	PROPN
ftr-412	872	3	supra	supra	PROPN
ftr-412	872	4	note	note	PROPN
ftr-412	872	5	47	47	NUM
ftr-412	872	6	&	&	CCONJ
ftr-412	872	7	infra	infra	NOUN
ftr-412	872	8	appendix	appendix	VERB
ftr-412	872	9	a	a	PRON
ftr-412	872	10	,	,	PUNCT
ftr-412	872	11	at	at	ADP
ftr-412	872	12	cyprus	cyprus	PROPN
ftr-412	872	13	,	,	PUNCT
ftr-412	872	14	czech	czech	PROPN
ftr-412	872	15	republic	republic	PROPN
ftr-412	872	16	,	,	PUNCT
ftr-412	872	17	france	france	PROPN
ftr-412	872	18	,	,	PUNCT
ftr-412	872	19	germany	germany	PROPN
ftr-412	872	20	,	,	PUNCT
ftr-412	872	21	greece	greece	PROPN
ftr-412	872	22	,	,	PUNCT
ftr-412	872	23	luxembourg	luxembourg	PROPN
ftr-412	872	24	,	,	PUNCT
ftr-412	872	25	malta	malta	PROPN
ftr-412	872	26	,	,	PUNCT
ftr-412	872	27	portugal	portugal	PROPN
ftr-412	872	28	,	,	PUNCT
ftr-412	872	29	slovakia	slovakia	PROPN
ftr-412	872	30	,	,	PUNCT
ftr-412	872	31	spain	spain	PROPN
ftr-412	872	32	,	,	PUNCT
ftr-412	872	33	and	and	CCONJ
ftr-412	872	34	the	the	DET
ftr-412	872	35	united	united	ADJ
ftr-412	872	36	kingdom	kingdom	PROPN
ftr-412	872	37	(	(	PUNCT
ftr-412	872	38	indicating	indicate	VERB
ftr-412	872	39	that	that	SCONJ
ftr-412	872	40	in	in	ADP
ftr-412	872	41	these	these	DET
ftr-412	872	42	countries	country	NOUN
ftr-412	872	43	there	there	PRON
ftr-412	872	44	is	be	VERB
ftr-412	872	45	a	a	DET
ftr-412	872	46	“	"	PUNCT
ftr-412	872	47	stage	stage	NOUN
ftr-412	872	48	4	4	NUM
ftr-412	872	49	”	"	PUNCT
ftr-412	872	50	tax	tax	NOUN
ftr-412	872	51	web	web	NOUN
ftr-412	872	52	site	site	NOUN
ftr-412	872	53	kentucky	kentucky	PROPN
ftr-412	872	54	,	,	PUNCT
ftr-412	872	55	new	new	PROPN
ftr-412	872	56	mexico	mexico	PROPN
ftr-412	872	57	,	,	PUNCT
ftr-412	872	58	and	and	CCONJ
ftr-412	872	59	utah	utah	PROPN
ftr-412	872	60	)	)	PUNCT
ftr-412	872	61	.	.	PUNCT
ftr-412	873	1	some	some	DET
ftr-412	873	2	states	state	NOUN
ftr-412	873	3	allow	allow	VERB
ftr-412	873	4	e	e	NOUN
ftr-412	873	5	-	-	NOUN
ftr-412	873	6	filing	file	VERB
ftr-412	873	7	only	only	ADV
ftr-412	873	8	when85	when85	NOUN
ftr-412	873	9	86	86	NUM
ftr-412	873	10	87	87	NUM
ftr-412	873	11	the	the	DET
ftr-412	873	12	taxpayer	taxpayer	NOUN
ftr-412	873	13	is	be	AUX
ftr-412	873	14	making	make	VERB
ftr-412	873	15	e	e	NOUN
ftr-412	873	16	-	-	NOUN
ftr-412	873	17	payments	payment	NOUN
ftr-412	873	18	(	(	PUNCT
ftr-412	873	19	illinois	illinois	PROPN
ftr-412	873	20	,	,	PUNCT
ftr-412	873	21	south	south	NOUN
ftr-412	873	22	dakota	dakota	PROPN
ftr-412	873	23	,	,	PUNCT
ftr-412	873	24	and	and	CCONJ
ftr-412	873	25	texas	texas	PROPN
ftr-412	873	26	)	)	PUNCT
ftr-412	873	27	,	,	PUNCT
ftr-412	873	28	88	88	NUM
ftr-412	873	29	89	89	NUM
ftr-412	873	30	90	90	NUM
ftr-412	873	31	while	while	SCONJ
ftr-412	873	32	others	other	NOUN
ftr-412	873	33	do	do	VERB
ftr-412	873	34	the	the	DET
ftr-412	873	35	reverse	reverse	NOUN
ftr-412	873	36	allowing	allow	VERB
ftr-412	873	37	e	e	NOUN
ftr-412	873	38	-	-	NOUN
ftr-412	873	39	payments	payment	NOUN
ftr-412	873	40	,	,	PUNCT
ftr-412	873	41	but	but	CCONJ
ftr-412	873	42	not	not	PART
ftr-412	873	43	the	the	DET
ftr-412	873	44	e	e	NOUN
ftr-412	873	45	-	-	NOUN
ftr-412	873	46	filing	filing	NOUN
ftr-412	873	47	of	of	ADP
ftr-412	873	48	the	the	DET
ftr-412	873	49	related	related	ADJ
ftr-412	873	50	return	return	NOUN
ftr-412	873	51	(	(	PUNCT
ftr-412	873	52	michigan	michigan	PROPN
ftr-412	873	53	)	)	PUNCT
ftr-412	873	54	.	.	PUNCT
ftr-412	874	1	still	still	ADV
ftr-412	874	2	other	other	ADJ
ftr-412	874	3	states	state	NOUN
ftr-412	874	4	view	view	VERB
ftr-412	874	5	e	e	NOUN
ftr-412	874	6	-	-	NOUN
ftr-412	874	7	payment	payment	ADJ
ftr-412	874	8	requirements	requirement	NOUN
ftr-412	874	9	in91	in91	NOUN
ftr-412	874	10	tax	tax	NOUN
ftr-412	874	11	-	-	PUNCT
ftr-412	874	12	enforcement	enforcement	NOUN
ftr-412	874	13	rather	rather	ADV
ftr-412	874	14	than	than	ADP
ftr-412	874	15	purely	purely	ADV
ftr-412	874	16	tax	tax	NOUN
ftr-412	874	17	-	-	PUNCT
ftr-412	874	18	efficiency	efficiency	NOUN
ftr-412	874	19	terms	term	NOUN
ftr-412	874	20	(	(	PUNCT
ftr-412	874	21	vermont	vermont	PROPN
ftr-412	874	22	)	)	PUNCT
ftr-412	874	23	.92	.92	PROPN
ftr-412	875	1	this	this	PRON
ftr-412	875	2	is	be	AUX
ftr-412	875	3	not	not	PART
ftr-412	875	4	to	to	PART
ftr-412	875	5	say	say	VERB
ftr-412	875	6	that	that	SCONJ
ftr-412	875	7	american	american	ADJ
ftr-412	875	8	jurisdictions	jurisdiction	NOUN
ftr-412	875	9	could	could	AUX
ftr-412	875	10	not	not	PART
ftr-412	875	11	achieve	achieve	VERB
ftr-412	875	12	eu	eu	PROPN
ftr-412	875	13	levels	level	NOUN
ftr-412	875	14	of	of	ADP
ftr-412	875	15	performance	performance	NOUN
ftr-412	875	16	without	without	ADP
ftr-412	875	17	national	national	ADJ
ftr-412	875	18	smart	smart	PROPN
ftr-412	875	19	i	i	PROPN
ftr-412	875	20	d	d	PROPN
ftr-412	875	21	cards	card	NOUN
ftr-412	875	22	.	.	PUNCT
ftr-412	876	1	a	a	DET
ftr-412	876	2	number	number	NOUN
ftr-412	876	3	of	of	ADP
ftr-412	876	4	eu	eu	PROPN
ftr-412	876	5	member	member	PROPN
ftr-412	876	6	states	state	NOUN
ftr-412	876	7	use	use	VERB
ftr-412	876	8	agency	agency	NOUN
ftr-412	876	9	-	-	PUNCT
ftr-412	876	10	specific	specific	ADJ
ftr-412	876	11	certifications	certification	NOUN
ftr-412	876	12	of	of	ADP
ftr-412	876	13	digital	digital	ADJ
ftr-412	876	14	signatures	signature	NOUN
ftr-412	876	15	to	to	PART
ftr-412	876	16	achieve	achieve	VERB
ftr-412	876	17	“	"	PUNCT
ftr-412	876	18	stage	stage	NOUN
ftr-412	876	19	4	4	NUM
ftr-412	876	20	”	"	PUNCT
ftr-412	876	21	benchmarking	benchmarking	NOUN
ftr-412	876	22	,	,	PUNCT
ftr-412	876	23	but	but	CCONJ
ftr-412	876	24	this	this	PRON
ftr-412	876	25	is	be	AUX
ftr-412	876	26	normally	normally	ADV
ftr-412	876	27	a	a	DET
ftr-412	876	28	temporary	temporary	ADJ
ftr-412	876	29	accommodation	accommodation	NOUN
ftr-412	876	30	as	as	SCONJ
ftr-412	876	31	the	the	DET
ftr-412	876	32	country	country	NOUN
ftr-412	876	33	moves	move	VERB
ftr-412	876	34	toward	toward	ADP
ftr-412	876	35	a	a	DET
ftr-412	876	36	national	national	ADJ
ftr-412	876	37	digital	digital	PROPN
ftr-412	876	38	i	i	PROPN
ftr-412	876	39	d	d	PROPN
ftr-412	876	40	and	and	CCONJ
ftr-412	876	41	a	a	DET
ftr-412	876	42	single	single	ADJ
ftr-412	876	43	electronic	electronic	ADJ
ftr-412	876	44	portal	portal	ADJ
ftr-412	876	45	facilita	facilita	PROPN
ftr-412	876	46	ting	te	VERB
ftr-412	876	47	a	a	DET
ftr-412	876	48	ll	ll	NOUN
ftr-412	876	49	citizen	citizen	NOUN
ftr-412	876	50	-	-	PUNCT
ftr-412	876	51	to	to	ADP
ftr-412	876	52	-	-	PUNCT
ftr-412	876	53	government	government	NOUN
ftr-412	876	54	and	and	CCONJ
ftr-412	876	55	government	government	NOUN
ftr-412	876	56	-	-	PUNCT
ftr-412	876	57	to	to	ADP
ftr-412	876	58	-	-	PUNCT
ftr-412	876	59	citizen	citizen	NOUN
ftr-412	876	60	correspondence	correspondence	NOUN
ftr-412	876	61	.	.	PUNCT
ftr-412	877	1	with	with	ADP
ftr-412	877	2	7,588	7,588	NUM
ftr-412	877	3	rst	rst	NOUN
ftr-412	877	4	jurisdictions	jurisdiction	NOUN
ftr-412	877	5	however	however	ADV
ftr-412	877	6	,	,	PUNCT
ftr-412	877	7	the	the	DET
ftr-412	877	8	u.s	u.s	PROPN
ftr-412	877	9	.	.	PROPN
ftr-412	877	10	can	can	AUX
ftr-412	877	11	not	not	PART
ftr-412	877	12	move93	move93	VERB
ftr-412	877	13	684	684	NUM
ftr-412	877	14	florida	florida	PROPN
ftr-412	877	15	tax	tax	NOUN
ftr-412	877	16	review	review	NOUN
ftr-412	877	17	vol	vol	NOUN
ftr-412	877	18	.	.	PUNCT
ftr-412	878	1	7:10	7:10	NUM
ftr-412	878	2	without	without	ADP
ftr-412	878	3	a	a	DET
ftr-412	878	4	national	national	PROPN
ftr-412	878	5	i	i	PROPN
ftr-412	878	6	d	d	PROPN
ftr-412	878	7	,	,	PUNCT
ftr-412	878	8	thus	thus	ADV
ftr-412	878	9	the	the	DET
ftr-412	878	10	certification	certification	NOUN
ftr-412	878	11	of	of	ADP
ftr-412	878	12	the	the	DET
ftr-412	878	13	digital	digital	ADJ
ftr-412	878	14	signature	signature	NOUN
ftr-412	878	15	is	be	AUX
ftr-412	878	16	by	by	ADP
ftr-412	878	17	the	the	DET
ftr-412	878	18	tax	tax	NOUN
ftr-412	878	19	administration	administration	NOUN
ftr-412	878	20	)	)	PUNCT
ftr-412	878	21	.	.	PUNCT
ftr-412	879	1	94	94	X
ftr-412	879	2	.	.	PUNCT
ftr-412	879	3	set	set	VERB
ftr-412	879	4	to	to	PART
ftr-412	879	5	expire	expire	VERB
ftr-412	879	6	on	on	ADP
ftr-412	879	7	june	june	PROPN
ftr-412	879	8	30	30	NUM
ftr-412	879	9	,	,	PUNCT
ftr-412	879	10	2006	2006	NUM
ftr-412	879	11	the	the	DET
ftr-412	879	12	digital	digital	ADJ
ftr-412	879	13	sales	sale	NOUN
ftr-412	879	14	directive	directive	NOUN
ftr-412	879	15	was	be	AUX
ftr-412	879	16	extended	extend	VERB
ftr-412	879	17	to	to	ADP
ftr-412	879	18	december	december	PROPN
ftr-412	879	19	31	31	NUM
ftr-412	879	20	,	,	PUNCT
ftr-412	879	21	2006	2006	NUM
ftr-412	879	22	.	.	PUNCT
ftr-412	880	1	council	council	NOUN
ftr-412	880	2	directive	directive	NOUN
ftr-412	880	3	2006/58	2006/58	NUM
ftr-412	880	4	/	/	SYM
ftr-412	880	5	ec	ec	PROPN
ftr-412	880	6	of	of	ADP
ftr-412	880	7	27	27	NUM
ftr-412	880	8	june	june	PROPN
ftr-412	880	9	2006	2006	NUM
ftr-412	880	10	amending	amend	VERB
ftr-412	880	11	council	council	NOUN
ftr-412	880	12	directive	directive	NOUN
ftr-412	880	13	2002/38	2002/38	NUM
ftr-412	880	14	/	/	SYM
ftr-412	880	15	ec	ec	PROPN
ftr-412	880	16	as	as	SCONJ
ftr-412	880	17	regards	regard	VERB
ftr-412	880	18	the	the	DET
ftr-412	880	19	period	period	NOUN
ftr-412	880	20	of	of	ADP
ftr-412	880	21	application	application	NOUN
ftr-412	880	22	of	of	ADP
ftr-412	880	23	the	the	DET
ftr-412	880	24	value	value	NOUN
ftr-412	880	25	added	add	VERB
ftr-412	880	26	tax	tax	NOUN
ftr-412	880	27	arrangements	arrangement	NOUN
ftr-412	880	28	applicable	applicable	ADJ
ftr-412	880	29	to	to	ADP
ftr-412	880	30	radio	radio	NOUN
ftr-412	880	31	and	and	CCONJ
ftr-412	880	32	television	television	NOUN
ftr-412	880	33	broadcasting	broadcasting	NOUN
ftr-412	880	34	services	service	NOUN
ftr-412	880	35	and	and	CCONJ
ftr-412	880	36	certain	certain	ADJ
ftr-412	880	37	electronically	electronically	ADV
ftr-412	880	38	supplied	supply	VERB
ftr-412	880	39	services	service	NOUN
ftr-412	880	40	,	,	PUNCT
ftr-412	880	41	2006	2006	NUM
ftr-412	880	42	o.j	o.j	PROPN
ftr-412	880	43	.	.	PUNCT
ftr-412	880	44	(	(	PUNCT
ftr-412	880	45	l	l	NOUN
ftr-412	880	46	174	174	NUM
ftr-412	880	47	)	)	PUNCT
ftr-412	880	48	5	5	NUM
ftr-412	880	49	.	.	SYM
ftr-412	880	50	95	95	NUM
ftr-412	880	51	.	.	PUNCT
ftr-412	881	1	european	european	PROPN
ftr-412	881	2	commission	commission	PROPN
ftr-412	881	3	,	,	PUNCT
ftr-412	881	4	eeurope	eeurope	NOUN
ftr-412	881	5	–	–	PUNCT
ftr-412	881	6	an	an	DET
ftr-412	881	7	information	information	NOUN
ftr-412	881	8	society	society	NOUN
ftr-412	881	9	for	for	ADP
ftr-412	881	10	all	all	PRON
ftr-412	881	11	,	,	PUNCT
ftr-412	881	12	com(2000)0130	com(2000)0130	ADJ
ftr-412	881	13	final	final	ADJ
ftr-412	881	14	at	at	ADP
ftr-412	881	15	http://europa.eu.int	http://europa.eu.int	PROPN
ftr-412	881	16	(	(	PUNCT
ftr-412	881	17	last	last	ADJ
ftr-412	881	18	visited	visit	VERB
ftr-412	881	19	aug	aug	PROPN
ftr-412	881	20	.	.	PROPN
ftr-412	881	21	2	2	NUM
ftr-412	881	22	,	,	PUNCT
ftr-412	881	23	2006	2006	NUM
ftr-412	881	24	)	)	PUNCT
ftr-412	881	25	(	(	PUNCT
ftr-412	881	26	indicating	indicate	VERB
ftr-412	881	27	that	that	SCONJ
ftr-412	881	28	the	the	DET
ftr-412	881	29	“	"	PUNCT
ftr-412	881	30	lisbon	lisbon	PROPN
ftr-412	881	31	strategy	strategy	NOUN
ftr-412	881	32	”	"	PUNCT
ftr-412	881	33	is	be	AUX
ftr-412	881	34	a	a	DET
ftr-412	881	35	shorthand	shorthand	NOUN
ftr-412	881	36	expression	expression	NOUN
ftr-412	881	37	for	for	ADP
ftr-412	881	38	the	the	DET
ftr-412	881	39	broad	broad	ADJ
ftr-412	881	40	e	e	ADJ
ftr-412	881	41	-	-	ADJ
ftr-412	881	42	commerce	commerce	NOUN
ftr-412	881	43	policy	policy	NOUN
ftr-412	881	44	objectives	objective	NOUN
ftr-412	881	45	set	set	VERB
ftr-412	881	46	out	out	ADP
ftr-412	881	47	at	at	ADP
ftr-412	881	48	the	the	DET
ftr-412	881	49	lisbon	lisbon	PROPN
ftr-412	881	50	european	european	PROPN
ftr-412	881	51	council	council	PROPN
ftr-412	881	52	of	of	ADP
ftr-412	881	53	march	march	PROPN
ftr-412	881	54	24	24	NUM
ftr-412	881	55	and	and	CCONJ
ftr-412	881	56	24	24	NUM
ftr-412	881	57	,	,	PUNCT
ftr-412	881	58	2000	2000	NUM
ftr-412	881	59	)	)	PUNCT
ftr-412	881	60	.	.	PUNCT
ftr-412	882	1	96	96	X
ftr-412	882	2	.	.	PUNCT
ftr-412	883	1	communication	communication	NOUN
ftr-412	883	2	from	from	ADP
ftr-412	883	3	the	the	DET
ftr-412	883	4	commission	commission	NOUN
ftr-412	883	5	to	to	ADP
ftr-412	883	6	the	the	DET
ftr-412	883	7	council	council	NOUN
ftr-412	883	8	,	,	PUNCT
ftr-412	883	9	the	the	DET
ftr-412	883	10	european	european	PROPN
ftr-412	883	11	parliament	parliament	NOUN
ftr-412	883	12	,	,	PUNCT
ftr-412	883	13	the	the	DET
ftr-412	883	14	economic	economic	ADJ
ftr-412	883	15	and	and	CCONJ
ftr-412	883	16	social	social	ADJ
ftr-412	883	17	committee	committee	NOUN
ftr-412	883	18	and	and	CCONJ
ftr-412	883	19	the	the	DET
ftr-412	883	20	committee	committee	NOUN
ftr-412	883	21	of	of	ADP
ftr-412	883	22	the	the	DET
ftr-412	883	23	regions	region	NOUN
ftr-412	883	24	,	,	PUNCT
ftr-412	883	25	eeurope	eeurope	NOUN
ftr-412	883	26	2005	2005	NUM
ftr-412	883	27	:	:	PUNCT
ftr-412	883	28	an	an	DET
ftr-412	883	29	information	information	NOUN
ftr-412	883	30	society	society	NOUN
ftr-412	883	31	for	for	ADP
ftr-412	883	32	all	all	PRON
ftr-412	883	33	.	.	PUNCT
ftr-412	884	1	an	an	DET
ftr-412	884	2	action	action	NOUN
ftr-412	884	3	plan	plan	NOUN
ftr-412	884	4	to	to	PART
ftr-412	884	5	be	be	AUX
ftr-412	884	6	presented	present	VERB
ftr-412	884	7	in	in	ADP
ftr-412	884	8	view	view	NOUN
ftr-412	884	9	ahead	ahead	ADV
ftr-412	884	10	with	with	ADP
ftr-412	884	11	multiple	multiple	ADJ
ftr-412	884	12	“	"	PUNCT
ftr-412	884	13	smart	smart	ADJ
ftr-412	884	14	”	"	PUNCT
ftr-412	884	15	ids	id	NOUN
ftr-412	884	16	,	,	PUNCT
ftr-412	884	17	one	one	NUM
ftr-412	884	18	for	for	ADP
ftr-412	884	19	each	each	DET
ftr-412	884	20	jurisdiction	jurisdiction	NOUN
ftr-412	884	21	.	.	PUNCT
ftr-412	885	1	what	what	PRON
ftr-412	885	2	the	the	DET
ftr-412	885	3	u.s	u.s	PROPN
ftr-412	885	4	.	.	PROPN
ftr-412	885	5	needs	needs	PROPN
ftr-412	885	6	is	be	AUX
ftr-412	885	7	a	a	DET
ftr-412	885	8	single	single	ADJ
ftr-412	885	9	federal	federal	ADJ
ftr-412	885	10	level	level	NOUN
ftr-412	885	11	“	"	PUNCT
ftr-412	885	12	smart	smart	ADJ
ftr-412	885	13	”	"	PUNCT
ftr-412	885	14	i	i	PROPN
ftr-412	885	15	d	d	PROPN
ftr-412	885	16	and	and	CCONJ
ftr-412	885	17	authenticated	authenticate	VERB
ftr-412	885	18	digital	digital	ADJ
ftr-412	885	19	signature	signature	NOUN
ftr-412	885	20	regime	regime	NOUN
ftr-412	885	21	.	.	PUNCT
ftr-412	886	1	this	this	PRON
ftr-412	886	2	will	will	AUX
ftr-412	886	3	allow	allow	VERB
ftr-412	886	4	the	the	DET
ftr-412	886	5	u.s	u.s	PROPN
ftr-412	886	6	.	.	PROPN
ftr-412	886	7	to	to	PART
ftr-412	886	8	move	move	VERB
ftr-412	886	9	strongly	strongly	ADV
ftr-412	886	10	to	to	AUX
ftr-412	886	11	“	"	PUNCT
ftr-412	886	12	stage	stage	VERB
ftr-412	886	13	4	4	NUM
ftr-412	886	14	”	"	PUNCT
ftr-412	886	15	benchmarking	benchmarking	NOUN
ftr-412	886	16	.	.	PUNCT
ftr-412	887	1	when	when	SCONJ
ftr-412	887	2	the	the	DET
ftr-412	887	3	real	real	ADJ
ftr-412	887	4	i	i	PROPN
ftr-412	887	5	d	d	PROPN
ftr-412	887	6	provides	provide	VERB
ftr-412	887	7	this	this	DET
ftr-412	887	8	functionality	functionality	NOUN
ftr-412	887	9	the	the	DET
ftr-412	887	10	linear	linear	ADJ
ftr-412	887	11	function	function	NOUN
ftr-412	887	12	creep	creep	NOUN
ftr-412	887	13	of	of	ADP
ftr-412	887	14	this	this	DET
ftr-412	887	15	technology	technology	NOUN
ftr-412	887	16	–	–	PUNCT
ftr-412	887	17	something	something	PRON
ftr-412	887	18	that	that	PRON
ftr-412	887	19	has	have	AUX
ftr-412	887	20	been	be	AUX
ftr-412	887	21	observed	observe	VERB
ftr-412	887	22	from	from	ADP
ftr-412	887	23	hong	hong	PROPN
ftr-412	887	24	kong	kong	PROPN
ftr-412	887	25	to	to	ADP
ftr-412	887	26	the	the	DET
ftr-412	887	27	eu	eu	PROPN
ftr-412	887	28	–	–	PUNCT
ftr-412	887	29	will	will	AUX
ftr-412	887	30	have	have	VERB
ftr-412	887	31	a	a	DET
ftr-412	887	32	significant	significant	ADJ
ftr-412	887	33	impact	impact	NOUN
ftr-412	887	34	on	on	ADP
ftr-412	887	35	state	state	NOUN
ftr-412	887	36	tax	tax	NOUN
ftr-412	887	37	administrations	administration	NOUN
ftr-412	887	38	.	.	PUNCT
ftr-412	888	1	much	much	ADV
ftr-412	888	2	more	more	ADJ
ftr-412	888	3	is	be	AUX
ftr-412	888	4	possible	possible	ADJ
ftr-412	888	5	however	however	ADV
ftr-412	888	6	,	,	PUNCT
ftr-412	888	7	if	if	SCONJ
ftr-412	888	8	national	national	ADJ
ftr-412	888	9	ids	id	NOUN
ftr-412	888	10	are	be	AUX
ftr-412	888	11	linked	link	VERB
ftr-412	888	12	to	to	ADP
ftr-412	888	13	a	a	DET
ftr-412	888	14	fully	fully	ADV
ftr-412	888	15	digital	digital	ADJ
ftr-412	888	16	consumption	consumption	NOUN
ftr-412	888	17	tax	tax	NOUN
ftr-412	888	18	operating	operate	VERB
ftr-412	888	19	with	with	ADP
ftr-412	888	20	certified	certified	ADJ
ftr-412	888	21	compliance	compliance	NOUN
ftr-412	888	22	software	software	NOUN
ftr-412	888	23	.	.	PUNCT
ftr-412	889	1	part	part	NOUN
ftr-412	889	2	ii	ii	PROPN
ftr-412	889	3	:	:	PUNCT
ftr-412	889	4	fully	fully	ADV
ftr-412	889	5	digital	digital	ADJ
ftr-412	889	6	consumption	consumption	NOUN
ftr-412	889	7	tax	tax	NOUN
ftr-412	889	8	regimes	regime	NOUN
ftr-412	889	9	“	"	PUNCT
ftr-412	889	10	smart	smart	ADJ
ftr-412	889	11	”	"	PUNCT
ftr-412	889	12	national	national	ADJ
ftr-412	889	13	ids	id	NOUN
ftr-412	889	14	are	be	AUX
ftr-412	889	15	part	part	NOUN
ftr-412	889	16	of	of	ADP
ftr-412	889	17	a	a	DET
ftr-412	889	18	larger	large	ADJ
ftr-412	889	19	technology	technology	NOUN
ftr-412	889	20	context	context	NOUN
ftr-412	889	21	that	that	PRON
ftr-412	889	22	is	be	AUX
ftr-412	889	23	having	have	VERB
ftr-412	889	24	a	a	DET
ftr-412	889	25	dramatic	dramatic	ADJ
ftr-412	889	26	effect	effect	NOUN
ftr-412	889	27	on	on	ADP
ftr-412	889	28	consumption	consumption	NOUN
ftr-412	889	29	tax	tax	NOUN
ftr-412	889	30	administration	administration	NOUN
ftr-412	889	31	.	.	PUNCT
ftr-412	890	1	both	both	DET
ftr-412	890	2	mandatory	mandatory	ADJ
ftr-412	890	3	and	and	CCONJ
ftr-412	890	4	voluntary	voluntary	ADJ
ftr-412	890	5	national	national	ADJ
ftr-412	890	6	identity	identity	NOUN
ftr-412	890	7	smart	smart	ADJ
ftr-412	890	8	card	card	NOUN
ftr-412	890	9	systems	system	NOUN
ftr-412	890	10	are	be	AUX
ftr-412	890	11	being	be	AUX
ftr-412	890	12	developed	develop	VERB
ftr-412	890	13	simultaneously	simultaneously	ADV
ftr-412	890	14	with	with	ADP
ftr-412	890	15	eu	eu	PROPN
ftr-412	890	16	and	and	CCONJ
ftr-412	890	17	u.s	u.s	PROPN
ftr-412	890	18	.	.	PROPN
ftr-412	890	19	experimentation	experimentation	NOUN
ftr-412	890	20	in	in	ADP
ftr-412	890	21	fully	fully	ADV
ftr-412	890	22	digital	digital	ADJ
ftr-412	890	23	vats	vat	NOUN
ftr-412	890	24	and	and	CCONJ
ftr-412	890	25	rsts	rst	NOUN
ftr-412	890	26	(	(	PUNCT
ftr-412	890	27	on	on	ADP
ftr-412	890	28	a	a	DET
ftr-412	890	29	voluntary	voluntary	ADJ
ftr-412	890	30	business	business	NOUN
ftr-412	890	31	participation	participation	NOUN
ftr-412	890	32	basis	basis	NOUN
ftr-412	890	33	)	)	PUNCT
ftr-412	890	34	.	.	PUNCT
ftr-412	891	1	the	the	DET
ftr-412	891	2	digital	digital	ADJ
ftr-412	891	3	sales	sale	NOUN
ftr-412	891	4	directive	directive	NOUN
ftr-412	891	5	in	in	ADP
ftr-412	891	6	the	the	DET
ftr-412	891	7	eu	eu	PROPN
ftr-412	891	8	provides	provide	VERB
ftr-412	891	9	for	for	ADP
ftr-412	891	10	a	a	DET
ftr-412	891	11	paperless	paperless	NOUN
ftr-412	891	12	vat	vat	NOUN
ftr-412	891	13	reporting	reporting	NOUN
ftr-412	891	14	and	and	CCONJ
ftr-412	891	15	payment	payment	NOUN
ftr-412	891	16	environment	environment	NOUN
ftr-412	891	17	for	for	ADP
ftr-412	891	18	non	non	ADJ
ftr-412	891	19	-	-	ADJ
ftr-412	891	20	established	established	ADJ
ftr-412	891	21	businesses	business	NOUN
ftr-412	891	22	selling	sell	VERB
ftr-412	891	23	to	to	ADP
ftr-412	891	24	final	final	ADJ
ftr-412	891	25	consumers	consumer	NOUN
ftr-412	891	26	in	in	ADP
ftr-412	891	27	the	the	DET
ftr-412	891	28	eu	eu	PROPN
ftr-412	891	29	in	in	ADP
ftr-412	891	30	similar94	similar94	NOUN
ftr-412	891	31	fashion	fashion	NOUN
ftr-412	891	32	the	the	DET
ftr-412	891	33	streamlined	streamlined	ADJ
ftr-412	891	34	sales	sale	NOUN
ftr-412	891	35	tax	tax	NOUN
ftr-412	891	36	under	under	ADP
ftr-412	891	37	the	the	DET
ftr-412	891	38	certified	certify	VERB
ftr-412	891	39	service	service	NOUN
ftr-412	891	40	provider	provider	NOUN
ftr-412	891	41	(	(	PUNCT
ftr-412	891	42	csp	csp	PROPN
ftr-412	891	43	)	)	PUNCT
ftr-412	891	44	model	model	NOUN
ftr-412	891	45	allows	allow	VERB
ftr-412	891	46	businesses	business	NOUN
ftr-412	891	47	to	to	PART
ftr-412	891	48	enter	enter	VERB
ftr-412	891	49	a	a	DET
ftr-412	891	50	paperless	paperless	NOUN
ftr-412	891	51	world	world	NOUN
ftr-412	891	52	of	of	ADP
ftr-412	891	53	rst	rst	PROPN
ftr-412	891	54	compliance	compliance	NOUN
ftr-412	891	55	.	.	PUNCT
ftr-412	892	1	it	it	PRON
ftr-412	892	2	will	will	AUX
ftr-412	892	3	soon	soon	ADV
ftr-412	892	4	be	be	AUX
ftr-412	892	5	time	time	NOUN
ftr-412	892	6	for	for	SCONJ
ftr-412	892	7	these	these	DET
ftr-412	892	8	“	"	PUNCT
ftr-412	892	9	pilot	pilot	NOUN
ftr-412	892	10	”	"	PUNCT
ftr-412	892	11	programs	program	NOUN
ftr-412	892	12	to	to	PART
ftr-412	892	13	be	be	AUX
ftr-412	892	14	expanded	expand	VERB
ftr-412	892	15	,	,	PUNCT
ftr-412	892	16	and	and	CCONJ
ftr-412	892	17	to	to	PART
ftr-412	892	18	be	be	AUX
ftr-412	892	19	linked	link	VERB
ftr-412	892	20	with	with	ADP
ftr-412	892	21	the	the	DET
ftr-412	892	22	“	"	PUNCT
ftr-412	892	23	smart	smart	ADJ
ftr-412	892	24	”	"	PUNCT
ftr-412	892	25	i	i	PROPN
ftr-412	892	26	d.	d.	PROPN
ftr-412	892	27	a.	a.	NOUN
ftr-412	892	28	digitizing	digitize	VERB
ftr-412	892	29	the	the	DET
ftr-412	892	30	vat	vat	NOUN
ftr-412	892	31	in	in	ADP
ftr-412	892	32	the	the	DET
ftr-412	892	33	eu	eu	PROPN
ftr-412	892	34	digitizing	digitize	VERB
ftr-412	892	35	the	the	DET
ftr-412	892	36	vat	vat	NOUN
ftr-412	892	37	in	in	ADP
ftr-412	892	38	europe	europe	PROPN
ftr-412	892	39	is	be	AUX
ftr-412	892	40	part	part	NOUN
ftr-412	892	41	of	of	ADP
ftr-412	892	42	a	a	DET
ftr-412	892	43	broad	broad	ADJ
ftr-412	892	44	effort	effort	NOUN
ftr-412	892	45	to	to	PART
ftr-412	892	46	bring	bring	VERB
ftr-412	892	47	the	the	DET
ftr-412	892	48	efficiencies	efficiency	NOUN
ftr-412	892	49	of	of	ADP
ftr-412	892	50	an	an	DET
ftr-412	892	51	information	information	NOUN
ftr-412	892	52	society	society	NOUN
ftr-412	892	53	to	to	ADP
ftr-412	892	54	the	the	DET
ftr-412	892	55	eu	eu	PROPN
ftr-412	892	56	dubbed	dub	VERB
ftr-412	892	57	the	the	DET
ftr-412	892	58	“	"	PUNCT
ftr-412	892	59	lisbon	lisbon	PROPN
ftr-412	892	60	strategy,”95	strategy,”95	ADV
ftr-412	892	61	this	this	PRON
ftr-412	892	62	is	be	AUX
ftr-412	892	63	an	an	DET
ftr-412	892	64	effort	effort	NOUN
ftr-412	892	65	to	to	PART
ftr-412	892	66	make	make	VERB
ftr-412	892	67	the	the	DET
ftr-412	892	68	eu	eu	PROPN
ftr-412	892	69	a	a	DET
ftr-412	892	70	more	more	ADV
ftr-412	892	71	competitive	competitive	ADJ
ftr-412	892	72	,	,	PUNCT
ftr-412	892	73	dynamic	dynamic	ADJ
ftr-412	892	74	knowledge	knowledge	NOUN
ftr-412	892	75	-	-	PUNCT
ftr-412	892	76	based	base	VERB
ftr-412	892	77	economy	economy	NOUN
ftr-412	892	78	,	,	PUNCT
ftr-412	892	79	with	with	ADP
ftr-412	892	80	improved	improved	ADJ
ftr-412	892	81	employment	employment	NOUN
ftr-412	892	82	and	and	CCONJ
ftr-412	892	83	social	social	ADJ
ftr-412	892	84	cohesion	cohesion	NOUN
ftr-412	892	85	by	by	ADP
ftr-412	892	86	2010	2010	NUM
ftr-412	892	87	.	.	PUNCT
ftr-412	893	1	a	a	DET
ftr-412	893	2	number96	number96	NOUN
ftr-412	893	3	2006	2006	NUM
ftr-412	893	4	]	]	PUNCT
ftr-412	893	5	biometrics	biometric	NOUN
ftr-412	893	6	:	:	PUNCT
ftr-412	893	7	solving	solve	VERB
ftr-412	893	8	the	the	DET
ftr-412	893	9	regressivity	regressivity	NOUN
ftr-412	893	10	of	of	ADP
ftr-412	893	11	vats	vat	NOUN
ftr-412	893	12	and	and	CCONJ
ftr-412	893	13	rsts	rst	VERB
ftr-412	893	14	685	685	NUM
ftr-412	893	15	of	of	ADP
ftr-412	893	16	the	the	DET
ftr-412	893	17	sevilla	sevilla	PROPN
ftr-412	893	18	european	european	PROPN
ftr-412	893	19	council	council	PROPN
ftr-412	893	20	,	,	PUNCT
ftr-412	893	21	21/22	21/22	NUM
ftr-412	893	22	june	june	PROPN
ftr-412	893	23	2002	2002	NUM
ftr-412	893	24	.	.	PUNCT
ftr-412	894	1	com(2002)263	com(2002)263	ADJ
ftr-412	894	2	final	final	ADJ
ftr-412	894	3	,	,	PUNCT
ftr-412	894	4	at	at	ADP
ftr-412	894	5	http://ue.eu.int	http://ue.eu.int	PROPN
ftr-412	894	6	(	(	PUNCT
ftr-412	894	7	last	last	ADV
ftr-412	894	8	visited	visit	VERB
ftr-412	894	9	aug	aug	PROPN
ftr-412	894	10	.	.	PROPN
ftr-412	894	11	2	2	NUM
ftr-412	894	12	,	,	PUNCT
ftr-412	894	13	2006	2006	NUM
ftr-412	894	14	)	)	PUNCT
ftr-412	894	15	(	(	PUNCT
ftr-412	894	16	presenting	present	VERB
ftr-412	894	17	the	the	DET
ftr-412	894	18	specific	specific	ADJ
ftr-412	894	19	steps	step	NOUN
ftr-412	894	20	expected	expect	VERB
ftr-412	894	21	to	to	PART
ftr-412	894	22	be	be	AUX
ftr-412	894	23	taken	take	VERB
ftr-412	894	24	to	to	PART
ftr-412	894	25	achieve	achieve	VERB
ftr-412	894	26	the	the	DET
ftr-412	894	27	“	"	PUNCT
ftr-412	894	28	lisbon	lisbon	PROPN
ftr-412	894	29	strategy	strategy	NOUN
ftr-412	894	30	”	"	PUNCT
ftr-412	894	31	by	by	ADP
ftr-412	894	32	2010	2010	NUM
ftr-412	894	33	)	)	PUNCT
ftr-412	894	34	.	.	PUNCT
ftr-412	895	1	97	97	NUM
ftr-412	895	2	.	.	PUNCT
ftr-412	896	1	council	council	NOUN
ftr-412	896	2	directive	directive	NOUN
ftr-412	896	3	of	of	ADP
ftr-412	896	4	20	20	NUM
ftr-412	896	5	december	december	PROPN
ftr-412	896	6	2001	2001	NUM
ftr-412	896	7	amending	amend	VERB
ftr-412	896	8	directive	directive	NOUN
ftr-412	896	9	77/388	77/388	NUM
ftr-412	896	10	/	/	SYM
ftr-412	896	11	eec	eec	NOUN
ftr-412	896	12	with	with	ADP
ftr-412	896	13	a	a	DET
ftr-412	896	14	view	view	NOUN
ftr-412	896	15	to	to	ADP
ftr-412	896	16	simplifying	simplify	VERB
ftr-412	896	17	,	,	PUNCT
ftr-412	896	18	modernizing	modernize	VERB
ftr-412	896	19	and	and	CCONJ
ftr-412	896	20	harmonizing	harmonize	VERB
ftr-412	896	21	the	the	DET
ftr-412	896	22	conditions	condition	NOUN
ftr-412	896	23	laid	lay	VERB
ftr-412	896	24	down	down	ADP
ftr-412	896	25	for	for	ADP
ftr-412	896	26	invoicing	invoice	VERB
ftr-412	896	27	in	in	ADP
ftr-412	896	28	respect	respect	NOUN
ftr-412	896	29	of	of	ADP
ftr-412	896	30	the	the	DET
ftr-412	896	31	value	value	NOUN
ftr-412	896	32	added	add	VERB
ftr-412	896	33	tax	tax	NOUN
ftr-412	896	34	.	.	PUNCT
ftr-412	897	1	2001/115	2001/115	NUM
ftr-412	897	2	/	/	SYM
ftr-412	897	3	ec	ec	PROPN
ftr-412	897	4	,	,	PUNCT
ftr-412	897	5	2002	2002	NUM
ftr-412	897	6	o.j	o.j	PROPN
ftr-412	897	7	.	.	PUNCT
ftr-412	897	8	(	(	PUNCT
ftr-412	897	9	l	l	NOUN
ftr-412	897	10	15	15	NUM
ftr-412	897	11	)	)	PUNCT
ftr-412	897	12	24	24	NUM
ftr-412	897	13	,	,	PUNCT
ftr-412	897	14	at	at	ADP
ftr-412	897	15	http://europa.eu.int	http://europa.eu.int	PROPN
ftr-412	897	16	(	(	PUNCT
ftr-412	897	17	last	last	ADJ
ftr-412	897	18	visited	visit	VERB
ftr-412	897	19	aug	aug	PROPN
ftr-412	897	20	.	.	PROPN
ftr-412	897	21	2	2	NUM
ftr-412	897	22	,	,	PUNCT
ftr-412	897	23	2006	2006	NUM
ftr-412	897	24	)	)	PUNCT
ftr-412	898	1	[	[	X
ftr-412	898	2	the	the	DET
ftr-412	898	3	invoicing	invoicing	NOUN
ftr-412	898	4	directive	directive	NOUN
ftr-412	898	5	]	]	X
ftr-412	898	6	.	.	PUNCT
ftr-412	899	1	98	98	NUM
ftr-412	899	2	.	.	PUNCT
ftr-412	900	1	council	council	NOUN
ftr-412	900	2	directive	directive	NOUN
ftr-412	900	3	of	of	ADP
ftr-412	900	4	7	7	NUM
ftr-412	900	5	may	may	PROPN
ftr-412	900	6	2002	2002	NUM
ftr-412	900	7	amending	amend	VERB
ftr-412	900	8	and	and	CCONJ
ftr-412	900	9	amending	amend	VERB
ftr-412	900	10	temporarily	temporarily	ADV
ftr-412	900	11	directive	directive	VERB
ftr-412	900	12	77/388	77/388	NUM
ftr-412	900	13	/	/	SYM
ftr-412	900	14	eec	eec	PROPN
ftr-412	900	15	as	as	SCONJ
ftr-412	900	16	regards	regard	VERB
ftr-412	900	17	the	the	DET
ftr-412	900	18	value	value	NOUN
ftr-412	900	19	added	add	VERB
ftr-412	900	20	tax	tax	NOUN
ftr-412	900	21	arrangements	arrangement	NOUN
ftr-412	900	22	applicable	applicable	ADJ
ftr-412	900	23	to	to	ADP
ftr-412	900	24	radio	radio	NOUN
ftr-412	900	25	and	and	CCONJ
ftr-412	900	26	television	television	NOUN
ftr-412	900	27	broadcasting	broadcasting	NOUN
ftr-412	900	28	services	service	NOUN
ftr-412	900	29	and	and	CCONJ
ftr-412	900	30	certain	certain	ADJ
ftr-412	900	31	electronically	electronically	ADV
ftr-412	900	32	supplied	supply	VERB
ftr-412	900	33	services	service	NOUN
ftr-412	900	34	,	,	PUNCT
ftr-412	900	35	2002/38	2002/38	NUM
ftr-412	900	36	/	/	SYM
ftr-412	900	37	ec	ec	PROPN
ftr-412	900	38	,	,	PUNCT
ftr-412	900	39	2002	2002	NUM
ftr-412	900	40	o.j	o.j	PROPN
ftr-412	900	41	.	.	PUNCT
ftr-412	901	1	(	(	PUNCT
ftr-412	901	2	l	l	NOUN
ftr-412	901	3	128	128	NUM
ftr-412	901	4	)	)	PUNCT
ftr-412	901	5	41	41	NUM
ftr-412	901	6	at	at	ADP
ftr-412	901	7	http://europa.eu.int	http://europa.eu.int	PROPN
ftr-412	901	8	(	(	PUNCT
ftr-412	901	9	last	last	ADJ
ftr-412	901	10	visited	visit	VERB
ftr-412	901	11	aug	aug	PROPN
ftr-412	901	12	.	.	PROPN
ftr-412	901	13	2	2	NUM
ftr-412	901	14	,	,	PUNCT
ftr-412	901	15	2006	2006	NUM
ftr-412	901	16	)	)	PUNCT
ftr-412	902	1	[	[	X
ftr-412	902	2	the	the	DET
ftr-412	902	3	digital	digital	ADJ
ftr-412	902	4	sales	sale	NOUN
ftr-412	902	5	directive	directive	NOUN
ftr-412	902	6	]	]	X
ftr-412	902	7	.	.	PUNCT
ftr-412	903	1	99	99	NUM
ftr-412	903	2	.	.	X
ftr-412	903	3	sixth	sixth	ADJ
ftr-412	903	4	council	council	NOUN
ftr-412	903	5	directive	directive	NOUN
ftr-412	903	6	77/388	77/388	NUM
ftr-412	903	7	/	/	SYM
ftr-412	903	8	eec	eec	NOUN
ftr-412	903	9	of	of	ADP
ftr-412	903	10	may	may	PROPN
ftr-412	903	11	17	17	NUM
ftr-412	903	12	1977	1977	NUM
ftr-412	903	13	,	,	PUNCT
ftr-412	903	14	at	at	ADP
ftr-412	903	15	former	former	ADJ
ftr-412	903	16	art	art	NOUN
ftr-412	903	17	.	.	PUNCT
ftr-412	904	1	22(1)(a	22(1)(a	NUM
ftr-412	904	2	)	)	PUNCT
ftr-412	904	3	,	,	PUNCT
ftr-412	904	4	1977	1977	NUM
ftr-412	904	5	o.j	o.j	PROPN
ftr-412	904	6	.	.	PUNCT
ftr-412	905	1	(	(	PUNCT
ftr-412	905	2	l	l	NOUN
ftr-412	905	3	145	145	NUM
ftr-412	905	4	)	)	PUNCT
ftr-412	905	5	1	1	NUM
ftr-412	905	6	,	,	PUNCT
ftr-412	905	7	at	at	ADP
ftr-412	905	8	http://europa.eu.int	http://europa.eu.int	PROPN
ftr-412	905	9	(	(	PUNCT
ftr-412	905	10	last	last	ADJ
ftr-412	905	11	visited	visit	VERB
ftr-412	905	12	aug	aug	PROPN
ftr-412	905	13	.	.	PROPN
ftr-412	905	14	2	2	NUM
ftr-412	905	15	,	,	PUNCT
ftr-412	905	16	2006	2006	NUM
ftr-412	905	17	)	)	PUNCT
ftr-412	905	18	.	.	PUNCT
ftr-412	906	1	100	100	NUM
ftr-412	906	2	.	.	PUNCT
ftr-412	907	1	i	i	PRON
ftr-412	907	2	d.	d.	PROPN
ftr-412	907	3	at	at	ADP
ftr-412	907	4	(	(	PUNCT
ftr-412	907	5	new	new	ADJ
ftr-412	907	6	)	)	PUNCT
ftr-412	907	7	art	art	NOUN
ftr-412	907	8	.	.	PUNCT
ftr-412	908	1	22	22	NUM
ftr-412	908	2	,	,	PUNCT
ftr-412	908	3	added	add	VERB
ftr-412	908	4	by	by	ADP
ftr-412	908	5	the	the	DET
ftr-412	908	6	digital	digital	ADJ
ftr-412	908	7	sales	sale	NOUN
ftr-412	908	8	directive	directive	NOUN
ftr-412	908	9	,	,	PUNCT
ftr-412	908	10	supra	supra	PROPN
ftr-412	908	11	note	note	NOUN
ftr-412	908	12	98	98	NUM
ftr-412	908	13	.	.	PUNCT
ftr-412	909	1	101	101	NUM
ftr-412	909	2	.	.	PUNCT
ftr-412	910	1	i	i	PRON
ftr-412	910	2	d.	d.	PROPN
ftr-412	910	3	at	at	ADP
ftr-412	910	4	(	(	PUNCT
ftr-412	910	5	new	new	ADJ
ftr-412	910	6	)	)	PUNCT
ftr-412	910	7	art	art	NOUN
ftr-412	910	8	.	.	PUNCT
ftr-412	911	1	22(4)(a	22(4)(a	NUM
ftr-412	911	2	)	)	PUNCT
ftr-412	911	3	,	,	PUNCT
ftr-412	911	4	as	as	SCONJ
ftr-412	911	5	amended	amend	VERB
ftr-412	911	6	by	by	ADP
ftr-412	911	7	the	the	DET
ftr-412	911	8	digital	digital	ADJ
ftr-412	911	9	sales	sale	NOUN
ftr-412	911	10	directive	directive	NOUN
ftr-412	911	11	,	,	PUNCT
ftr-412	911	12	supra	supra	PROPN
ftr-412	911	13	note	note	NOUN
ftr-412	911	14	98	98	NUM
ftr-412	911	15	.	.	PUNCT
ftr-412	912	1	102	102	NUM
ftr-412	912	2	.	.	PUNCT
ftr-412	913	1	i	i	PRON
ftr-412	913	2	d.	d.	PROPN
ftr-412	913	3	at	at	ADP
ftr-412	913	4	(	(	PUNCT
ftr-412	913	5	new	new	ADJ
ftr-412	913	6	)	)	PUNCT
ftr-412	913	7	art	art	NOUN
ftr-412	913	8	.	.	PUNCT
ftr-412	914	1	22(6)(a	22(6)(a	NUM
ftr-412	914	2	)	)	PUNCT
ftr-412	914	3	,	,	PUNCT
ftr-412	914	4	as	as	SCONJ
ftr-412	914	5	amended	amend	VERB
ftr-412	914	6	by	by	ADP
ftr-412	914	7	the	the	DET
ftr-412	914	8	digital	digital	ADJ
ftr-412	914	9	sales	sale	NOUN
ftr-412	914	10	directive	directive	NOUN
ftr-412	914	11	,	,	PUNCT
ftr-412	914	12	supra	supra	PROPN
ftr-412	914	13	note	note	NOUN
ftr-412	914	14	98	98	NUM
ftr-412	914	15	.	.	PUNCT
ftr-412	915	1	(	(	PUNCT
ftr-412	915	2	on	on	ADP
ftr-412	915	3	periodic	periodic	ADJ
ftr-412	915	4	statements	statement	NOUN
ftr-412	915	5	)	)	PUNCT
ftr-412	915	6	;	;	PUNCT
ftr-412	915	7	article	article	NOUN
ftr-412	915	8	22(6)(b	22(6)(b	NUM
ftr-412	915	9	)	)	PUNCT
ftr-412	915	10	,	,	PUNCT
ftr-412	915	11	as	as	SCONJ
ftr-412	915	12	amended	amend	VERB
ftr-412	915	13	by	by	ADP
ftr-412	915	14	the	the	DET
ftr-412	915	15	digital	digital	ADJ
ftr-412	915	16	sales	sale	NOUN
ftr-412	915	17	directive	directive	NOUN
ftr-412	915	18	,	,	PUNCT
ftr-412	915	19	supra	supra	PROPN
ftr-412	915	20	note	note	NOUN
ftr-412	915	21	98	98	NUM
ftr-412	915	22	(	(	PUNCT
ftr-412	915	23	on	on	ADP
ftr-412	915	24	recapitulative	recapitulative	ADJ
ftr-412	915	25	statements	statement	NOUN
ftr-412	915	26	)	)	PUNCT
ftr-412	915	27	.	.	PUNCT
ftr-412	916	1	of	of	ADP
ftr-412	916	2	changes	change	NOUN
ftr-412	916	3	have	have	AUX
ftr-412	916	4	been	be	AUX
ftr-412	916	5	made	make	VERB
ftr-412	916	6	in	in	ADP
ftr-412	916	7	the	the	DET
ftr-412	916	8	sixth	sixth	ADJ
ftr-412	916	9	directive	directive	NOUN
ftr-412	916	10	in	in	ADP
ftr-412	916	11	line	line	NOUN
ftr-412	916	12	with	with	ADP
ftr-412	916	13	this	this	DET
ftr-412	916	14	movement	movement	NOUN
ftr-412	916	15	.	.	PUNCT
ftr-412	917	1	council	council	NOUN
ftr-412	917	2	directive	directive	NOUN
ftr-412	917	3	2001/115	2001/115	NUM
ftr-412	917	4	/	/	SYM
ftr-412	917	5	ec	ec	PROPN
ftr-412	917	6	of	of	ADP
ftr-412	917	7	december	december	PROPN
ftr-412	917	8	20	20	NUM
ftr-412	917	9	,	,	PUNCT
ftr-412	917	10	2001	2001	NUM
ftr-412	917	11	and	and	CCONJ
ftr-412	917	12	council	council	PROPN
ftr-412	917	13	directive97	directive97	VERB
ftr-412	917	14	2002/38	2002/38	NUM
ftr-412	917	15	/	/	SYM
ftr-412	917	16	ec	ec	PROPN
ftr-412	917	17	of	of	ADP
ftr-412	917	18	may	may	PROPN
ftr-412	917	19	7	7	NUM
ftr-412	917	20	,	,	PUNCT
ftr-412	917	21	2002	2002	NUM
ftr-412	917	22	were	be	AUX
ftr-412	917	23	two	two	NUM
ftr-412	917	24	of	of	ADP
ftr-412	917	25	the	the	DET
ftr-412	917	26	key	key	ADJ
ftr-412	917	27	decisions	decision	NOUN
ftr-412	917	28	moving	move	VERB
ftr-412	917	29	the98	the98	ADJ
ftr-412	917	30	european	european	ADJ
ftr-412	917	31	vat	vat	NOUN
ftr-412	917	32	in	in	ADP
ftr-412	917	33	the	the	DET
ftr-412	917	34	digital	digital	ADJ
ftr-412	917	35	direction	direction	NOUN
ftr-412	917	36	.	.	PUNCT
ftr-412	918	1	1	1	X
ftr-412	918	2	.	.	X
ftr-412	918	3	digital	digital	ADJ
ftr-412	918	4	notices	notice	NOUN
ftr-412	918	5	,	,	PUNCT
ftr-412	918	6	digital	digital	ADJ
ftr-412	918	7	returns	return	NOUN
ftr-412	918	8	,	,	PUNCT
ftr-412	918	9	digital	digital	ADJ
ftr-412	918	10	periodic	periodic	ADJ
ftr-412	918	11	and	and	CCONJ
ftr-412	918	12	recapitulative	recapitulative	ADJ
ftr-412	918	13	statements	statement	NOUN
ftr-412	918	14	council	council	NOUN
ftr-412	918	15	directive	directive	NOUN
ftr-412	918	16	2002/38	2002/38	NUM
ftr-412	918	17	/	/	SYM
ftr-412	918	18	ec	ec	PROPN
ftr-412	918	19	of	of	ADP
ftr-412	918	20	may	may	PROPN
ftr-412	918	21	7	7	NUM
ftr-412	918	22	,	,	PUNCT
ftr-412	918	23	2002	2002	NUM
ftr-412	918	24	made	make	VERB
ftr-412	918	25	four	four	NUM
ftr-412	918	26	significant	significant	ADJ
ftr-412	918	27	changes	change	NOUN
ftr-412	918	28	to	to	ADP
ftr-412	918	29	the	the	DET
ftr-412	918	30	sixth	sixth	ADJ
ftr-412	918	31	directive	directive	NOUN
ftr-412	918	32	with	with	ADP
ftr-412	918	33	respect	respect	NOUN
ftr-412	918	34	to	to	ADP
ftr-412	918	35	digitizing	digitize	VERB
ftr-412	918	36	the	the	DET
ftr-412	918	37	vat	vat	NOUN
ftr-412	918	38	.	.	PUNCT
ftr-412	919	1	first	first	ADV
ftr-412	919	2	,	,	PUNCT
ftr-412	919	3	the	the	DET
ftr-412	919	4	requirement	requirement	NOUN
ftr-412	919	5	to	to	PART
ftr-412	919	6	provide	provide	VERB
ftr-412	919	7	notice	notice	NOUN
ftr-412	919	8	that	that	SCONJ
ftr-412	919	9	taxable	taxable	ADJ
ftr-412	919	10	activity	activity	NOUN
ftr-412	919	11	has	have	AUX
ftr-412	919	12	begun	begin	VERB
ftr-412	919	13	,	,	PUNCT
ftr-412	919	14	or	or	CCONJ
ftr-412	919	15	has	have	AUX
ftr-412	919	16	terminated	terminate	VERB
ftr-412	919	17	,	,	PUNCT
ftr-412	919	18	can	can	AUX
ftr-412	919	19	now	now	ADV
ftr-412	919	20	be	be	AUX
ftr-412	919	21	performed	perform	VERB
ftr-412	919	22	in	in	ADP
ftr-412	919	23	every	every	DET
ftr-412	919	24	member	member	NOUN
ftr-412	919	25	state	state	NOUN
ftr-412	919	26	electronically	electronically	ADV
ftr-412	919	27	,	,	PUNCT
ftr-412	919	28	and99	and99	PROPN
ftr-412	919	29	if	if	SCONJ
ftr-412	919	30	a	a	DET
ftr-412	919	31	member	member	NOUN
ftr-412	919	32	state	state	NOUN
ftr-412	919	33	wants	want	VERB
ftr-412	919	34	to	to	PART
ftr-412	919	35	it	it	PRON
ftr-412	919	36	can	can	AUX
ftr-412	919	37	require	require	VERB
ftr-412	919	38	all	all	DET
ftr-412	919	39	taxpayers	taxpayer	NOUN
ftr-412	919	40	to	to	PART
ftr-412	919	41	do	do	VERB
ftr-412	919	42	so	so	ADV
ftr-412	919	43	.	.	PUNCT
ftr-412	920	1	secondly,100	secondly,100	VERB
ftr-412	920	2	vat	vat	NOUN
ftr-412	920	3	returns	return	NOUN
ftr-412	920	4	that	that	PRON
ftr-412	920	5	formerly	formerly	ADV
ftr-412	920	6	were	be	AUX
ftr-412	920	7	entirely	entirely	ADV
ftr-412	920	8	paper	paper	NOUN
ftr-412	920	9	,	,	PUNCT
ftr-412	920	10	may	may	AUX
ftr-412	920	11	now	now	ADV
ftr-412	920	12	be	be	AUX
ftr-412	920	13	filed	file	VERB
ftr-412	920	14	in	in	ADP
ftr-412	920	15	every	every	DET
ftr-412	920	16	member	member	NOUN
ftr-412	920	17	state	state	NOUN
ftr-412	920	18	electronically	electronically	ADV
ftr-412	920	19	.	.	PUNCT
ftr-412	921	1	and	and	CCONJ
ftr-412	921	2	as	as	ADP
ftr-412	921	3	with	with	ADP
ftr-412	921	4	the	the	DET
ftr-412	921	5	notices	notice	NOUN
ftr-412	921	6	of	of	ADP
ftr-412	921	7	activity	activity	NOUN
ftr-412	921	8	beginning	beginning	NOUN
ftr-412	921	9	and	and	CCONJ
ftr-412	921	10	ending	ending	NOUN
ftr-412	921	11	,	,	PUNCT
ftr-412	921	12	a	a	DET
ftr-412	921	13	member	member	NOUN
ftr-412	921	14	state	state	NOUN
ftr-412	921	15	has	have	VERB
ftr-412	921	16	the	the	DET
ftr-412	921	17	option	option	NOUN
ftr-412	921	18	to	to	PART
ftr-412	921	19	require	require	VERB
ftr-412	921	20	that	that	SCONJ
ftr-412	921	21	all	all	DET
ftr-412	921	22	vat	vat	NOUN
ftr-412	921	23	returns	return	NOUN
ftr-412	921	24	be	be	AUX
ftr-412	921	25	filed	file	VERB
ftr-412	921	26	electronically	electronically	ADV
ftr-412	921	27	.	.	PUNCT
ftr-412	922	1	similar	similar	ADJ
ftr-412	922	2	changes	change	NOUN
ftr-412	922	3	were	be	AUX
ftr-412	922	4	made	make	VERB
ftr-412	922	5	in	in	ADP
ftr-412	922	6	provisions	provision	NOUN
ftr-412	922	7	relating	relate	VERB
ftr-412	922	8	to	to	ADP
ftr-412	922	9	both101	both101	PROPN
ftr-412	922	10	periodic	periodic	ADJ
ftr-412	922	11	statements	statement	NOUN
ftr-412	922	12	,	,	PUNCT
ftr-412	922	13	and	and	CCONJ
ftr-412	922	14	recapitulative	recapitulative	ADJ
ftr-412	922	15	statements	statement	NOUN
ftr-412	922	16	.	.	PUNCT
ftr-412	923	1	each	each	PRON
ftr-412	923	2	may	may	AUX
ftr-412	923	3	be	be	AUX
ftr-412	923	4	filed	file	VERB
ftr-412	923	5	electronically	electronically	ADV
ftr-412	923	6	,	,	PUNCT
ftr-412	923	7	or	or	CCONJ
ftr-412	923	8	may	may	AUX
ftr-412	923	9	be	be	AUX
ftr-412	923	10	subject	subject	ADJ
ftr-412	923	11	to	to	ADP
ftr-412	923	12	a	a	DET
ftr-412	923	13	member	member	NOUN
ftr-412	923	14	state	state	NOUN
ftr-412	923	15	’s	’s	PART
ftr-412	923	16	requirement	requirement	NOUN
ftr-412	923	17	that	that	SCONJ
ftr-412	923	18	all	all	DET
ftr-412	923	19	such	such	ADJ
ftr-412	923	20	statements	statement	NOUN
ftr-412	923	21	be	be	AUX
ftr-412	923	22	electronically	electronically	ADV
ftr-412	923	23	filed	file	VERB
ftr-412	923	24	.	.	PUNCT
ftr-412	924	1	102	102	NUM
ftr-412	924	2	there	there	PRON
ftr-412	924	3	is	be	VERB
ftr-412	924	4	a	a	DET
ftr-412	924	5	common	common	ADJ
ftr-412	924	6	theme	theme	NOUN
ftr-412	924	7	in	in	ADP
ftr-412	924	8	these	these	DET
ftr-412	924	9	modifications	modification	NOUN
ftr-412	924	10	of	of	ADP
ftr-412	924	11	the	the	DET
ftr-412	924	12	sixth	sixth	ADJ
ftr-412	924	13	directive	directive	NOUN
ftr-412	924	14	.	.	PUNCT
ftr-412	925	1	in	in	ADP
ftr-412	925	2	each	each	DET
ftr-412	925	3	instance	instance	NOUN
ftr-412	925	4	council	council	NOUN
ftr-412	925	5	directive	directive	NOUN
ftr-412	925	6	2002/38	2002/38	NUM
ftr-412	925	7	/	/	SYM
ftr-412	925	8	ec	ec	PROPN
ftr-412	925	9	applies	apply	VERB
ftr-412	925	10	a	a	DET
ftr-412	925	11	two	two	NUM
ftr-412	925	12	-	-	PUNCT
ftr-412	925	13	part	part	NOUN
ftr-412	925	14	structure	structure	NOUN
ftr-412	925	15	,	,	PUNCT
ftr-412	925	16	first	first	ADV
ftr-412	925	17	allowing	allow	VERB
ftr-412	925	18	any	any	DET
ftr-412	925	19	taxpayer	taxpayer	NOUN
ftr-412	925	20	throughout	throughout	ADP
ftr-412	925	21	the	the	DET
ftr-412	925	22	eu	eu	PROPN
ftr-412	925	23	(	(	PUNCT
ftr-412	925	24	at	at	ADP
ftr-412	925	25	their	their	PRON
ftr-412	925	26	own	own	ADJ
ftr-412	925	27	election	election	NOUN
ftr-412	925	28	)	)	PUNCT
ftr-412	925	29	to	to	PART
ftr-412	925	30	file	file	VERB
ftr-412	925	31	documents	document	NOUN
ftr-412	925	32	electronically	electronically	ADV
ftr-412	925	33	instead	instead	ADV
ftr-412	925	34	of	of	ADP
ftr-412	925	35	on	on	ADP
ftr-412	925	36	paper	paper	NOUN
ftr-412	925	37	,	,	PUNCT
ftr-412	925	38	and	and	CCONJ
ftr-412	925	39	secondly	secondly	ADV
ftr-412	925	40	,	,	PUNCT
ftr-412	925	41	permitting	permit	VERB
ftr-412	925	42	member	member	NOUN
ftr-412	925	43	686	686	NUM
ftr-412	925	44	florida	florida	PROPN
ftr-412	925	45	tax	tax	NOUN
ftr-412	925	46	review	review	NOUN
ftr-412	925	47	vol	vol	NOUN
ftr-412	925	48	.	.	PUNCT
ftr-412	926	1	7:10	7:10	NUM
ftr-412	926	2	103	103	NUM
ftr-412	926	3	.	.	PUNCT
ftr-412	927	1	proposal	proposal	NOUN
ftr-412	927	2	for	for	ADP
ftr-412	927	3	a	a	DET
ftr-412	927	4	council	council	NOUN
ftr-412	927	5	directive	directive	NOUN
ftr-412	927	6	amending	amend	VERB
ftr-412	927	7	directive	directive	NOUN
ftr-412	927	8	77/388	77/388	NUM
ftr-412	927	9	/	/	SYM
ftr-412	927	10	eec	eec	NOUN
ftr-412	927	11	with	with	ADP
ftr-412	927	12	a	a	DET
ftr-412	927	13	view	view	NOUN
ftr-412	927	14	to	to	ADP
ftr-412	927	15	simplifying	simplify	VERB
ftr-412	927	16	,	,	PUNCT
ftr-412	927	17	modernizing	modernize	VERB
ftr-412	927	18	and	and	CCONJ
ftr-412	927	19	harmonizing	harmonize	VERB
ftr-412	927	20	the	the	DET
ftr-412	927	21	conditions	condition	NOUN
ftr-412	927	22	laid	lay	VERB
ftr-412	927	23	down	down	ADP
ftr-412	927	24	for	for	ADP
ftr-412	927	25	invoicing	invoice	VERB
ftr-412	927	26	in	in	ADP
ftr-412	927	27	respect	respect	NOUN
ftr-412	927	28	to	to	ADP
ftr-412	927	29	value	value	VERB
ftr-412	927	30	added	add	VERB
ftr-412	927	31	tax	tax	NOUN
ftr-412	927	32	.	.	PUNCT
ftr-412	928	1	(	(	PUNCT
ftr-412	928	2	november	november	PROPN
ftr-412	928	3	17	17	NUM
ftr-412	928	4	,	,	PUNCT
ftr-412	928	5	2000	2000	NUM
ftr-412	928	6	)	)	PUNCT
ftr-412	928	7	com(2000)650	com(2000)650	NOUN
ftr-412	928	8	final	final	ADJ
ftr-412	928	9	at	at	ADP
ftr-412	928	10	6	6	NUM
ftr-412	928	11	,	,	PUNCT
ftr-412	928	12	at	at	ADP
ftr-412	928	13	http://europa.eu.int	http://europa.eu.int	PROPN
ftr-412	928	14	(	(	PUNCT
ftr-412	928	15	last	last	ADJ
ftr-412	928	16	visited	visit	VERB
ftr-412	928	17	aug	aug	PROPN
ftr-412	928	18	.	.	PROPN
ftr-412	928	19	2	2	NUM
ftr-412	928	20	,	,	PUNCT
ftr-412	928	21	2006	2006	NUM
ftr-412	928	22	)	)	PUNCT
ftr-412	928	23	(	(	PUNCT
ftr-412	928	24	referencing	reference	VERB
ftr-412	928	25	a	a	DET
ftr-412	928	26	study	study	NOUN
ftr-412	928	27	carried	carry	VERB
ftr-412	928	28	out	out	ADP
ftr-412	928	29	for	for	ADP
ftr-412	928	30	the	the	DET
ftr-412	928	31	commission	commission	NOUN
ftr-412	928	32	estimated	estimate	VERB
ftr-412	928	33	the	the	DET
ftr-412	928	34	cost	cost	NOUN
ftr-412	928	35	of	of	ADP
ftr-412	928	36	an	an	DET
ftr-412	928	37	electronic	electronic	ADJ
ftr-412	928	38	invoice	invoice	NOUN
ftr-412	928	39	at	at	ADP
ftr-412	928	40	eur	eur	NOUN
ftr-412	928	41	0.28	0.28	NUM
ftr-412	928	42	to	to	ADP
ftr-412	928	43	0.47	0.47	NUM
ftr-412	928	44	,	,	PUNCT
ftr-412	928	45	as	as	ADP
ftr-412	928	46	against	against	ADP
ftr-412	928	47	eur	eur	NOUN
ftr-412	928	48	1.13	1.13	NUM
ftr-412	928	49	to	to	ADP
ftr-412	928	50	1.65	1.65	NUM
ftr-412	928	51	for	for	ADP
ftr-412	928	52	a	a	DET
ftr-412	928	53	traditional	traditional	ADJ
ftr-412	928	54	invoice	invoice	NOUN
ftr-412	928	55	resulting	result	VERB
ftr-412	928	56	in	in	ADP
ftr-412	928	57	a	a	DET
ftr-412	928	58	savings	saving	NOUN
ftr-412	928	59	per	per	ADP
ftr-412	928	60	invoice	invoice	NOUN
ftr-412	928	61	could	could	AUX
ftr-412	928	62	between	between	ADP
ftr-412	928	63	eur	eur	NOUN
ftr-412	928	64	0.66	0.66	NUM
ftr-412	928	65	to	to	ADP
ftr-412	928	66	1.37	1.37	NUM
ftr-412	928	67	)	)	PUNCT
ftr-412	928	68	.	.	PUNCT
ftr-412	929	1	104	104	NUM
ftr-412	929	2	.	.	PUNCT
ftr-412	930	1	sixth	sixth	ADJ
ftr-412	930	2	directive	directive	NOUN
ftr-412	930	3	,	,	PUNCT
ftr-412	930	4	supra	supra	PROPN
ftr-412	930	5	note	note	NOUN
ftr-412	930	6	99	99	NUM
ftr-412	930	7	,	,	PUNCT
ftr-412	930	8	at	at	ADP
ftr-412	930	9	(	(	PUNCT
ftr-412	930	10	new	new	ADJ
ftr-412	930	11	)	)	PUNCT
ftr-412	930	12	art	art	NOUN
ftr-412	930	13	.	.	PUNCT
ftr-412	931	1	22	22	NUM
ftr-412	931	2	,	,	PUNCT
ftr-412	931	3	as	as	SCONJ
ftr-412	931	4	amended	amend	VERB
ftr-412	931	5	by	by	ADP
ftr-412	931	6	the	the	DET
ftr-412	931	7	digital	digital	ADJ
ftr-412	931	8	sales	sale	NOUN
ftr-412	931	9	directive	directive	NOUN
ftr-412	931	10	,	,	PUNCT
ftr-412	931	11	supra	supra	PROPN
ftr-412	931	12	note	note	NOUN
ftr-412	931	13	98	98	NUM
ftr-412	931	14	(	(	PUNCT
ftr-412	931	15	listing	list	VERB
ftr-412	931	16	seven	seven	NUM
ftr-412	931	17	other	other	ADJ
ftr-412	931	18	critical	critical	ADJ
ftr-412	931	19	administrative	administrative	ADJ
ftr-412	931	20	aspects	aspect	NOUN
ftr-412	931	21	of	of	ADP
ftr-412	931	22	the	the	DET
ftr-412	931	23	european	european	ADJ
ftr-412	931	24	vat	vat	NOUN
ftr-412	931	25	as	as	ADP
ftr-412	931	26	:	:	PUNCT
ftr-412	931	27	(	(	PUNCT
ftr-412	931	28	1	1	X
ftr-412	931	29	)	)	PUNCT
ftr-412	931	30	registration	registration	NOUN
ftr-412	931	31	,	,	PUNCT
ftr-412	931	32	(	(	PUNCT
ftr-412	931	33	2	2	X
ftr-412	931	34	)	)	PUNCT
ftr-412	931	35	identification	identification	NOUN
ftr-412	931	36	numbers	number	NOUN
ftr-412	931	37	,	,	PUNCT
ftr-412	931	38	(	(	PUNCT
ftr-412	931	39	3	3	X
ftr-412	931	40	)	)	PUNCT
ftr-412	931	41	keeping	keep	VERB
ftr-412	931	42	accounts	account	NOUN
ftr-412	931	43	,	,	PUNCT
ftr-412	931	44	(	(	PUNCT
ftr-412	931	45	4	4	X
ftr-412	931	46	)	)	PUNCT
ftr-412	931	47	keeping	keep	VERB
ftr-412	931	48	a	a	DET
ftr-412	931	49	register	register	NOUN
ftr-412	931	50	,	,	PUNCT
ftr-412	931	51	(	(	PUNCT
ftr-412	931	52	5	5	X
ftr-412	931	53	)	)	PUNCT
ftr-412	931	54	submitting	submit	VERB
ftr-412	931	55	a	a	DET
ftr-412	931	56	return	return	NOUN
ftr-412	931	57	,	,	PUNCT
ftr-412	931	58	(	(	PUNCT
ftr-412	931	59	6	6	X
ftr-412	931	60	)	)	PUNCT
ftr-412	931	61	submitting	submit	VERB
ftr-412	931	62	a	a	DET
ftr-412	931	63	statement	statement	NOUN
ftr-412	931	64	,	,	PUNCT
ftr-412	931	65	and	and	CCONJ
ftr-412	931	66	(	(	PUNCT
ftr-412	931	67	7	7	X
ftr-412	931	68	)	)	PUNCT
ftr-412	931	69	submitting	submit	VERB
ftr-412	931	70	a	a	DET
ftr-412	931	71	recapitulative	recapitulative	ADJ
ftr-412	931	72	statement	statement	NOUN
ftr-412	931	73	)	)	PUNCT
ftr-412	931	74	.	.	PUNCT
ftr-412	932	1	105	105	NUM
ftr-412	932	2	.	.	PUNCT
ftr-412	932	3	alan	alan	PROPN
ftr-412	932	4	schenk	schenk	PROPN
ftr-412	932	5	,	,	PUNCT
ftr-412	932	6	aba	aba	PROPN
ftr-412	932	7	section	section	NOUN
ftr-412	932	8	of	of	ADP
ftr-412	932	9	taxation	taxation	NOUN
ftr-412	932	10	,	,	PUNCT
ftr-412	932	11	value	value	NOUN
ftr-412	932	12	added	add	VERB
ftr-412	932	13	tax	tax	NOUN
ftr-412	932	14	–	–	PUNCT
ftr-412	932	15	a	a	DET
ftr-412	932	16	model	model	NOUN
ftr-412	932	17	statute	statute	NOUN
ftr-412	932	18	and	and	CCONJ
ftr-412	932	19	commentary	commentary	NOUN
ftr-412	932	20	,	,	PUNCT
ftr-412	932	21	120	120	NUM
ftr-412	932	22	n.	n.	NOUN
ftr-412	932	23	172	172	NUM
ftr-412	932	24	(	(	PUNCT
ftr-412	932	25	1989	1989	NUM
ftr-412	932	26	)	)	PUNCT
ftr-412	932	27	(	(	PUNCT
ftr-412	932	28	“	"	PUNCT
ftr-412	932	29	the	the	DET
ftr-412	932	30	seller	seller	NOUN
ftr-412	932	31	’s	’s	PART
ftr-412	932	32	invoice	invoice	NOUN
ftr-412	932	33	is	be	AUX
ftr-412	932	34	a	a	DET
ftr-412	932	35	key	key	ADJ
ftr-412	932	36	element	element	NOUN
ftr-412	932	37	in	in	ADP
ftr-412	932	38	an	an	DET
ftr-412	932	39	invoice	invoice	ADJ
ftr-412	932	40	vat	vat	NOUN
ftr-412	932	41	.	.	PUNCT
ftr-412	933	1	at	at	ADP
ftr-412	933	2	levels	level	NOUN
ftr-412	933	3	before	before	ADP
ftr-412	933	4	the	the	DET
ftr-412	933	5	retail	retail	ADJ
ftr-412	933	6	sale	sale	NOUN
ftr-412	933	7	,	,	PUNCT
ftr-412	933	8	the	the	DET
ftr-412	933	9	vat	vat	NOUN
ftr-412	933	10	listed	list	VERB
ftr-412	933	11	on	on	ADP
ftr-412	933	12	the	the	DET
ftr-412	933	13	seller	seller	NOUN
ftr-412	933	14	’s	’s	PART
ftr-412	933	15	invoice	invoice	NOUN
ftr-412	933	16	can	can	AUX
ftr-412	933	17	be	be	AUX
ftr-412	933	18	used	use	VERB
ftr-412	933	19	to	to	PART
ftr-412	933	20	cross	cross	VERB
ftr-412	933	21	-	-	VERB
ftr-412	933	22	match	match	VERB
ftr-412	933	23	the	the	DET
ftr-412	933	24	seller	seller	NOUN
ftr-412	933	25	’s	’s	PART
ftr-412	933	26	output	output	NOUN
ftr-412	933	27	tax	tax	NOUN
ftr-412	933	28	liability	liability	NOUN
ftr-412	933	29	against	against	ADP
ftr-412	933	30	the	the	DET
ftr-412	933	31	buyer	buyer	NOUN
ftr-412	933	32	’s	’s	PART
ftr-412	933	33	input	input	NOUN
ftr-412	933	34	credit	credit	NOUN
ftr-412	933	35	on	on	ADP
ftr-412	933	36	its	its	PRON
ftr-412	933	37	purchases	purchase	NOUN
ftr-412	933	38	.	.	PUNCT
ftr-412	933	39	.	.	PUNCT
ftr-412	933	40	.	.	PUNCT
ftr-412	934	1	.	.	PUNCT
ftr-412	935	1	experience	experience	NOUN
ftr-412	935	2	in	in	ADP
ftr-412	935	3	europe	europe	PROPN
ftr-412	935	4	suggests	suggest	VERB
ftr-412	935	5	that	that	SCONJ
ftr-412	935	6	civil	civil	ADJ
ftr-412	935	7	servants	servant	NOUN
ftr-412	935	8	do	do	AUX
ftr-412	935	9	not	not	PART
ftr-412	935	10	have	have	VERB
ftr-412	935	11	much	much	ADJ
ftr-412	935	12	time	time	NOUN
ftr-412	935	13	to	to	ADP
ftr-412	935	14	cross	cross	ADJ
ftr-412	935	15	-	-	ADJ
ftr-412	935	16	match	match	ADJ
ftr-412	935	17	invoices	invoice	NOUN
ftr-412	935	18	.	.	PUNCT
ftr-412	936	1	see	see	VERB
ftr-412	936	2	carlson	carlson	PROPN
ftr-412	936	3	,	,	PUNCT
ftr-412	936	4	value	value	NOUN
ftr-412	936	5	added	add	VERB
ftr-412	936	6	tax	tax	NOUN
ftr-412	936	7	:	:	PUNCT
ftr-412	936	8	european	european	ADJ
ftr-412	936	9	experiences	experience	NOUN
ftr-412	936	10	and	and	CCONJ
ftr-412	936	11	lessons	lesson	NOUN
ftr-412	936	12	for	for	ADP
ftr-412	936	13	the	the	DET
ftr-412	936	14	united	united	PROPN
ftr-412	936	15	states	states	PROPN
ftr-412	936	16	,	,	PUNCT
ftr-412	936	17	reprinted	reprint	VERB
ftr-412	936	18	in	in	ADP
ftr-412	936	19	1980	1980	NUM
ftr-412	936	20	department	department	NOUN
ftr-412	936	21	of	of	ADP
ftr-412	936	22	treasury	treasury	PROPN
ftr-412	936	23	(	(	PUNCT
ftr-412	936	24	office	office	NOUN
ftr-412	936	25	of	of	ADP
ftr-412	936	26	tax	tax	NOUN
ftr-412	936	27	analysis	analysis	NOUN
ftr-412	936	28	)	)	PUNCT
ftr-412	936	29	51	51	NUM
ftr-412	936	30	.	.	PUNCT
ftr-412	937	1	korean	korean	PROPN
ftr-412	937	2	and	and	CCONJ
ftr-412	937	3	taiwan	taiwan	PROPN
ftr-412	937	4	have	have	AUX
ftr-412	937	5	relied	rely	VERB
ftr-412	937	6	on	on	ADP
ftr-412	937	7	an	an	DET
ftr-412	937	8	elaborate	elaborate	ADJ
ftr-412	937	9	computer	computer	NOUN
ftr-412	937	10	system	system	NOUN
ftr-412	937	11	of	of	ADP
ftr-412	937	12	cross	cross	ADJ
ftr-412	937	13	-	-	ADJ
ftr-412	937	14	matching	matching	ADJ
ftr-412	937	15	invoices	invoice	NOUN
ftr-412	937	16	sent	send	VERB
ftr-412	937	17	to	to	ADP
ftr-412	937	18	the	the	DET
ftr-412	937	19	government	government	NOUN
ftr-412	937	20	by	by	ADP
ftr-412	937	21	the	the	DET
ftr-412	937	22	seller	seller	NOUN
ftr-412	937	23	and	and	CCONJ
ftr-412	937	24	the	the	DET
ftr-412	937	25	buyer	buyer	NOUN
ftr-412	937	26	.	.	PUNCT
ftr-412	937	27	”	"	PUNCT
ftr-412	937	28	)	)	PUNCT
ftr-412	937	29	.	.	PUNCT
ftr-412	938	1	106	106	NUM
ftr-412	938	2	.	.	PUNCT
ftr-412	939	1	case	case	NOUN
ftr-412	939	2	123/87	123/87	NUM
ftr-412	939	3	,	,	PUNCT
ftr-412	939	4	léa	léa	ADJ
ftr-412	939	5	jorion	jorion	NOUN
ftr-412	939	6	,	,	PUNCT
ftr-412	939	7	née	née	NOUN
ftr-412	939	8	jeunehomme	jeunehomme	PROPN
ftr-412	939	9	v.	v.	ADP
ftr-412	939	10	belgian	belgian	ADJ
ftr-412	939	11	state	state	NOUN
ftr-412	939	12	,	,	PUNCT
ftr-412	939	13	1988	1988	NUM
ftr-412	939	14	e.c.r	e.c.r	X
ftr-412	939	15	.	.	PUNCT
ftr-412	940	1	4517	4517	NUM
ftr-412	940	2	(	(	PUNCT
ftr-412	940	3	ag	ag	PROPN
ftr-412	940	4	sir	sir	PROPN
ftr-412	940	5	gordon	gordon	PROPN
ftr-412	940	6	slynn	slynn	PROPN
ftr-412	940	7	famously	famously	ADV
ftr-412	940	8	characterized	characterize	VERB
ftr-412	940	9	the	the	DET
ftr-412	940	10	invoice	invoice	NOUN
ftr-412	940	11	as	as	ADP
ftr-412	940	12	“	"	PUNCT
ftr-412	940	13	the	the	DET
ftr-412	940	14	‘	'	PUNCT
ftr-412	940	15	ticket	ticket	NOUN
ftr-412	940	16	of	of	ADP
ftr-412	940	17	admission	admission	NOUN
ftr-412	940	18	’	'	PUNCT
ftr-412	940	19	to	to	PART
ftr-412	940	20	right	right	VERB
ftr-412	940	21	to	to	PART
ftr-412	940	22	deduct	deduct	VERB
ftr-412	940	23	.	.	PUNCT
ftr-412	940	24	”	"	PUNCT
ftr-412	940	25	)	)	PUNCT
ftr-412	940	26	.	.	PUNCT
ftr-412	941	1	107	107	NUM
ftr-412	941	2	.	.	PUNCT
ftr-412	941	3	sixth	sixth	ADJ
ftr-412	941	4	directive	directive	NOUN
ftr-412	941	5	,	,	PUNCT
ftr-412	941	6	supra	supra	PROPN
ftr-412	941	7	note	note	NOUN
ftr-412	941	8	99	99	NUM
ftr-412	941	9	,	,	PUNCT
ftr-412	941	10	at	at	ADP
ftr-412	941	11	(	(	PUNCT
ftr-412	941	12	new	new	ADJ
ftr-412	941	13	)	)	PUNCT
ftr-412	941	14	art	art	NOUN
ftr-412	941	15	.	.	PUNCT
ftr-412	942	1	22(3)(c	22(3)(c	NUM
ftr-412	942	2	)	)	PUNCT
ftr-412	942	3	,	,	PUNCT
ftr-412	942	4	as	as	SCONJ
ftr-412	942	5	amended	amend	VERB
ftr-412	942	6	by	by	ADP
ftr-412	942	7	article	article	NOUN
ftr-412	942	8	28h	28h	PROPN
ftr-412	942	9	added	add	VERB
ftr-412	942	10	by	by	ADP
ftr-412	942	11	the	the	DET
ftr-412	942	12	digital	digital	ADJ
ftr-412	942	13	sales	sale	NOUN
ftr-412	942	14	directive	directive	NOUN
ftr-412	942	15	,	,	PUNCT
ftr-412	942	16	supra	supra	PROPN
ftr-412	942	17	note	note	NOUN
ftr-412	942	18	98	98	NUM
ftr-412	942	19	(	(	PUNCT
ftr-412	942	20	“	"	PUNCT
ftr-412	942	21	the	the	DET
ftr-412	942	22	member	member	NOUN
ftr-412	942	23	state	state	NOUN
ftr-412	942	24	shall	shall	AUX
ftr-412	942	25	determine	determine	VERB
ftr-412	942	26	the	the	DET
ftr-412	942	27	criteria	criterion	NOUN
ftr-412	942	28	for	for	ADP
ftr-412	942	29	determining	determine	VERB
ftr-412	942	30	whether	whether	SCONJ
ftr-412	942	31	a	a	DET
ftr-412	942	32	document	document	NOUN
ftr-412	942	33	serves	serve	VERB
ftr-412	942	34	as	as	ADP
ftr-412	942	35	an	an	DET
ftr-412	942	36	invoice	invoice	NOUN
ftr-412	942	37	.	.	PUNCT
ftr-412	942	38	”	"	PUNCT
ftr-412	942	39	)	)	PUNCT
ftr-412	942	40	.	.	PUNCT
ftr-412	943	1	states	state	NOUN
ftr-412	943	2	to	to	PART
ftr-412	943	3	go	go	VERB
ftr-412	943	4	further	far	ADV
ftr-412	943	5	,	,	PUNCT
ftr-412	943	6	mandating	mandate	VERB
ftr-412	943	7	electronic	electronic	ADJ
ftr-412	943	8	submission	submission	NOUN
ftr-412	943	9	of	of	ADP
ftr-412	943	10	these	these	DET
ftr-412	943	11	documents	document	NOUN
ftr-412	943	12	by	by	ADP
ftr-412	943	13	all	all	DET
ftr-412	943	14	taxpayers	taxpayer	NOUN
ftr-412	943	15	.	.	PUNCT
ftr-412	944	1	2	2	X
ftr-412	944	2	.	.	X
ftr-412	944	3	digital	digital	ADJ
ftr-412	944	4	invoices	invoice	NOUN
ftr-412	944	5	far	far	ADV
ftr-412	944	6	more	more	ADV
ftr-412	944	7	important	important	ADJ
ftr-412	944	8	to	to	ADP
ftr-412	944	9	digitizing	digitize	VERB
ftr-412	944	10	the	the	DET
ftr-412	944	11	vat	vat	NOUN
ftr-412	944	12	are	be	AUX
ftr-412	944	13	the	the	DET
ftr-412	944	14	efforts	effort	NOUN
ftr-412	944	15	made	make	VERB
ftr-412	944	16	under	under	ADP
ftr-412	944	17	council	council	NOUN
ftr-412	944	18	directive	directive	NOUN
ftr-412	944	19	2001/115	2001/115	NUM
ftr-412	944	20	/	/	SYM
ftr-412	944	21	ec	ec	PROPN
ftr-412	944	22	to	to	PART
ftr-412	944	23	begin	begin	VERB
ftr-412	944	24	the	the	DET
ftr-412	944	25	process	process	NOUN
ftr-412	944	26	of	of	ADP
ftr-412	944	27	digitizing	digitize	VERB
ftr-412	944	28	the	the	DET
ftr-412	944	29	invoice.103	invoice.103	NOUN
ftr-412	944	30	the	the	DET
ftr-412	944	31	bedrock	bedrock	NOUN
ftr-412	944	32	principles	principle	NOUN
ftr-412	944	33	of	of	ADP
ftr-412	944	34	the	the	DET
ftr-412	944	35	european	european	ADJ
ftr-412	944	36	vat	vat	NOUN
ftr-412	944	37	are	be	AUX
ftr-412	944	38	embedded	embed	VERB
ftr-412	944	39	in	in	ADP
ftr-412	944	40	the	the	DET
ftr-412	944	41	invoice.104	invoice.104	NOUN
ftr-412	944	42	almost	almost	ADV
ftr-412	944	43	all	all	PRON
ftr-412	944	44	critical	critical	ADJ
ftr-412	944	45	legal	legal	ADJ
ftr-412	944	46	,	,	PUNCT
ftr-412	944	47	accounting	accounting	NOUN
ftr-412	944	48	,	,	PUNCT
ftr-412	944	49	reporting	reporting	NOUN
ftr-412	944	50	,	,	PUNCT
ftr-412	944	51	and	and	CCONJ
ftr-412	944	52	enforcement	enforcement	NOUN
ftr-412	944	53	issues	issue	NOUN
ftr-412	944	54	are	be	AUX
ftr-412	944	55	tied	tie	VERB
ftr-412	944	56	to	to	ADP
ftr-412	944	57	information	information	NOUN
ftr-412	944	58	found	find	VERB
ftr-412	944	59	on	on	ADP
ftr-412	944	60	the	the	DET
ftr-412	944	61	invoice	invoice	NOUN
ftr-412	944	62	.	.	PUNCT
ftr-412	945	1	an	an	DET
ftr-412	945	2	invoice	invoice	NOUN
ftr-412	945	3	performs	perform	VERB
ftr-412	945	4	three	three	NUM
ftr-412	945	5	basic105	basic105	PROPN
ftr-412	945	6	functions	function	NOUN
ftr-412	945	7	:	:	PUNCT
ftr-412	945	8	(	(	PUNCT
ftr-412	945	9	1	1	X
ftr-412	945	10	)	)	PUNCT
ftr-412	945	11	it	it	PRON
ftr-412	945	12	contains	contain	VERB
ftr-412	945	13	the	the	DET
ftr-412	945	14	information	information	NOUN
ftr-412	945	15	needed	need	VERB
ftr-412	945	16	to	to	PART
ftr-412	945	17	determine	determine	VERB
ftr-412	945	18	which	which	DET
ftr-412	945	19	vat	vat	NOUN
ftr-412	945	20	regime	regime	NOUN
ftr-412	945	21	is	be	AUX
ftr-412	945	22	applicable	applicable	ADJ
ftr-412	945	23	to	to	ADP
ftr-412	945	24	a	a	DET
ftr-412	945	25	particular	particular	ADJ
ftr-412	945	26	transaction	transaction	NOUN
ftr-412	945	27	,	,	PUNCT
ftr-412	945	28	(	(	PUNCT
ftr-412	945	29	2	2	X
ftr-412	945	30	)	)	PUNCT
ftr-412	945	31	it	it	PRON
ftr-412	945	32	enables	enable	VERB
ftr-412	945	33	tax	tax	NOUN
ftr-412	945	34	authorities	authority	NOUN
ftr-412	945	35	to	to	PART
ftr-412	945	36	carry	carry	VERB
ftr-412	945	37	out	out	ADP
ftr-412	945	38	enforcement	enforcement	NOUN
ftr-412	945	39	controls	control	NOUN
ftr-412	945	40	,	,	PUNCT
ftr-412	945	41	and	and	CCONJ
ftr-412	945	42	(	(	PUNCT
ftr-412	945	43	3	3	X
ftr-412	945	44	)	)	PUNCT
ftr-412	945	45	it	it	PRON
ftr-412	945	46	allows	allow	VERB
ftr-412	945	47	the	the	DET
ftr-412	945	48	purchaser	purchaser	NOUN
ftr-412	945	49	to	to	PART
ftr-412	945	50	prove	prove	VERB
ftr-412	945	51	their	their	PRON
ftr-412	945	52	right	right	NOUN
ftr-412	945	53	to	to	PART
ftr-412	945	54	deduction.106	deduction.106	VERB
ftr-412	945	55	there	there	PRON
ftr-412	945	56	is	be	VERB
ftr-412	945	57	nothing	nothing	PRON
ftr-412	945	58	in	in	ADP
ftr-412	945	59	the	the	DET
ftr-412	945	60	original	original	ADJ
ftr-412	945	61	sixth	sixth	ADJ
ftr-412	945	62	directive	directive	NOUN
ftr-412	945	63	that	that	PRON
ftr-412	945	64	considers	consider	VERB
ftr-412	945	65	electronic	electronic	ADJ
ftr-412	945	66	invoicing	invoicing	NOUN
ftr-412	945	67	.	.	PUNCT
ftr-412	946	1	old	old	ADJ
ftr-412	946	2	article	article	NOUN
ftr-412	946	3	22(3)(c	22(3)(c	NUM
ftr-412	946	4	)	)	PUNCT
ftr-412	946	5	is	be	AUX
ftr-412	946	6	silent	silent	ADJ
ftr-412	946	7	.	.	PUNCT
ftr-412	947	1	through	through	ADP
ftr-412	947	2	article	article	NOUN
ftr-412	947	3	28h	28h	PROPN
ftr-412	947	4	council107	council107	PROPN
ftr-412	947	5	directive	directive	NOUN
ftr-412	947	6	2001/115	2001/115	NUM
ftr-412	947	7	/	/	SYM
ftr-412	947	8	ec	ec	PROPN
ftr-412	947	9	amends	amend	VERB
ftr-412	947	10	article	article	PROPN
ftr-412	947	11	22(3)(c	22(3)(c	NUM
ftr-412	947	12	)	)	PUNCT
ftr-412	947	13	to	to	PART
ftr-412	947	14	unambiguously	unambiguously	ADV
ftr-412	947	15	authorize	authorize	VERB
ftr-412	947	16	the	the	DET
ftr-412	947	17	2006	2006	NUM
ftr-412	947	18	]	]	PUNCT
ftr-412	947	19	biometrics	biometric	NOUN
ftr-412	947	20	:	:	PUNCT
ftr-412	947	21	solving	solve	VERB
ftr-412	947	22	the	the	DET
ftr-412	947	23	regressivity	regressivity	NOUN
ftr-412	947	24	of	of	ADP
ftr-412	947	25	vats	vat	NOUN
ftr-412	947	26	and	and	CCONJ
ftr-412	947	27	rsts	rst	VERB
ftr-412	947	28	687	687	NUM
ftr-412	947	29	108	108	NUM
ftr-412	947	30	.	.	PUNCT
ftr-412	948	1	i	i	PRON
ftr-412	948	2	d.	d.	PROPN
ftr-412	948	3	at	at	ADP
ftr-412	948	4	(	(	PUNCT
ftr-412	948	5	new	new	ADJ
ftr-412	948	6	)	)	PUNCT
ftr-412	948	7	art	art	NOUN
ftr-412	948	8	.	.	PUNCT
ftr-412	949	1	22(3)(c	22(3)(c	NUM
ftr-412	949	2	)	)	PUNCT
ftr-412	949	3	,	,	PUNCT
ftr-412	949	4	as	as	SCONJ
ftr-412	949	5	amended	amend	VERB
ftr-412	949	6	by	by	ADP
ftr-412	949	7	article	article	NOUN
ftr-412	949	8	28h	28h	PROPN
ftr-412	949	9	added	add	VERB
ftr-412	949	10	by	by	ADP
ftr-412	949	11	the	the	DET
ftr-412	949	12	digital	digital	ADJ
ftr-412	949	13	sales	sale	NOUN
ftr-412	949	14	directive	directive	NOUN
ftr-412	949	15	,	,	PUNCT
ftr-412	949	16	supra	supra	PROPN
ftr-412	949	17	note	note	NOUN
ftr-412	949	18	98	98	NUM
ftr-412	949	19	(	(	PUNCT
ftr-412	949	20	“	"	PUNCT
ftr-412	949	21	invoices	invoice	NOUN
ftr-412	949	22	issued	issue	VERB
ftr-412	949	23	pursuant	pursuant	ADJ
ftr-412	949	24	to	to	ADP
ftr-412	949	25	point	point	NOUN
ftr-412	949	26	(	(	PUNCT
ftr-412	949	27	a	a	X
ftr-412	949	28	)	)	PUNCT
ftr-412	949	29	may	may	AUX
ftr-412	949	30	be	be	AUX
ftr-412	949	31	sent	send	VERB
ftr-412	949	32	either	either	CCONJ
ftr-412	949	33	on	on	ADP
ftr-412	949	34	paper	paper	NOUN
ftr-412	949	35	or	or	CCONJ
ftr-412	949	36	,	,	PUNCT
ftr-412	949	37	subject	subject	ADJ
ftr-412	949	38	to	to	ADP
ftr-412	949	39	an	an	DET
ftr-412	949	40	acceptance	acceptance	NOUN
ftr-412	949	41	by	by	ADP
ftr-412	949	42	the	the	DET
ftr-412	949	43	customer	customer	NOUN
ftr-412	949	44	,	,	PUNCT
ftr-412	949	45	by	by	ADP
ftr-412	949	46	electronic	electronic	ADJ
ftr-412	949	47	means	mean	NOUN
ftr-412	949	48	.	.	PUNCT
ftr-412	949	49	”	"	PUNCT
ftr-412	949	50	)	)	PUNCT
ftr-412	949	51	.	.	PUNCT
ftr-412	950	1	109	109	NUM
ftr-412	950	2	.	.	PUNCT
ftr-412	951	1	i	i	PRON
ftr-412	951	2	d.	d.	PROPN
ftr-412	951	3	at	at	ADP
ftr-412	951	4	(	(	PUNCT
ftr-412	951	5	new	new	ADJ
ftr-412	951	6	)	)	PUNCT
ftr-412	951	7	art	art	NOUN
ftr-412	951	8	.	.	PUNCT
ftr-412	952	1	22(3)(c	22(3)(c	NUM
ftr-412	952	2	)	)	PUNCT
ftr-412	952	3	,	,	PUNCT
ftr-412	952	4	as	as	SCONJ
ftr-412	952	5	amended	amend	VERB
ftr-412	952	6	by	by	ADP
ftr-412	952	7	article	article	NOUN
ftr-412	952	8	28h	28h	PROPN
ftr-412	952	9	added	add	VERB
ftr-412	952	10	by	by	ADP
ftr-412	952	11	the	the	DET
ftr-412	952	12	digital	digital	ADJ
ftr-412	952	13	sales	sale	NOUN
ftr-412	952	14	directive	directive	NOUN
ftr-412	952	15	,	,	PUNCT
ftr-412	952	16	supra	supra	PROPN
ftr-412	952	17	note	note	NOUN
ftr-412	952	18	98	98	NUM
ftr-412	952	19	(	(	PUNCT
ftr-412	952	20	specifically	specifically	ADV
ftr-412	952	21	referencing	reference	VERB
ftr-412	952	22	the	the	DET
ftr-412	952	23	electronic	electronic	ADJ
ftr-412	952	24	signatures	signature	NOUN
ftr-412	952	25	rules	rule	NOUN
ftr-412	952	26	in	in	ADP
ftr-412	952	27	article	article	NOUN
ftr-412	952	28	2(2	2(2	NUM
ftr-412	952	29	)	)	PUNCT
ftr-412	952	30	of	of	ADP
ftr-412	952	31	directive	directive	NOUN
ftr-412	952	32	1999/93	1999/93	NUM
ftr-412	952	33	/	/	SYM
ftr-412	952	34	ec	ec	PROPN
ftr-412	952	35	,	,	PUNCT
ftr-412	952	36	of	of	ADP
ftr-412	952	37	13	13	NUM
ftr-412	952	38	december	december	PROPN
ftr-412	952	39	1999	1999	NUM
ftr-412	952	40	on	on	ADP
ftr-412	952	41	a	a	DET
ftr-412	952	42	community	community	NOUN
ftr-412	952	43	framework	framework	NOUN
ftr-412	952	44	for	for	ADP
ftr-412	952	45	electronic	electronic	ADJ
ftr-412	952	46	signatures	signature	NOUN
ftr-412	952	47	,	,	PUNCT
ftr-412	952	48	2000	2000	NUM
ftr-412	952	49	o.j	o.j	PROPN
ftr-412	952	50	.	.	PUNCT
ftr-412	953	1	(	(	PUNCT
ftr-412	953	2	l	l	PROPN
ftr-412	953	3	13)12	13)12	NUM
ftr-412	953	4	,	,	PUNCT
ftr-412	953	5	at	at	ADP
ftr-412	953	6	http://europa.eu.int	http://europa.eu.int	PROPN
ftr-412	953	7	(	(	PUNCT
ftr-412	953	8	last	last	ADJ
ftr-412	953	9	visited	visit	VERB
ftr-412	953	10	june	june	PROPN
ftr-412	953	11	9	9	NUM
ftr-412	953	12	,	,	PUNCT
ftr-412	953	13	2006	2006	NUM
ftr-412	953	14	)	)	PUNCT
ftr-412	953	15	)	)	PUNCT
ftr-412	953	16	.	.	PUNCT
ftr-412	954	1	110	110	NUM
ftr-412	954	2	.	.	PUNCT
ftr-412	955	1	i	i	PRON
ftr-412	955	2	d.	d.	PROPN
ftr-412	955	3	at	at	ADP
ftr-412	955	4	(	(	PUNCT
ftr-412	955	5	new	new	ADJ
ftr-412	955	6	)	)	PUNCT
ftr-412	955	7	art	art	NOUN
ftr-412	955	8	.	.	PUNCT
ftr-412	956	1	22(3)(c	22(3)(c	NUM
ftr-412	956	2	)	)	PUNCT
ftr-412	956	3	,	,	PUNCT
ftr-412	956	4	as	as	SCONJ
ftr-412	956	5	amended	amend	VERB
ftr-412	956	6	by	by	ADP
ftr-412	956	7	article	article	NOUN
ftr-412	956	8	28h	28h	PROPN
ftr-412	956	9	added	add	VERB
ftr-412	956	10	by	by	ADP
ftr-412	956	11	the	the	DET
ftr-412	956	12	digital	digital	ADJ
ftr-412	956	13	sales	sale	NOUN
ftr-412	956	14	directive	directive	NOUN
ftr-412	956	15	,	,	PUNCT
ftr-412	956	16	supra	supra	PROPN
ftr-412	956	17	note	note	NOUN
ftr-412	956	18	98	98	NUM
ftr-412	956	19	(	(	PUNCT
ftr-412	956	20	specifically	specifically	ADV
ftr-412	956	21	referencing	reference	VERB
ftr-412	956	22	electronic	electronic	ADJ
ftr-412	956	23	data	datum	NOUN
ftr-412	956	24	interchange	interchange	NOUN
ftr-412	956	25	(	(	PUNCT
ftr-412	956	26	edi	edi	PROPN
ftr-412	956	27	)	)	PUNCT
ftr-412	956	28	as	as	SCONJ
ftr-412	956	29	defined	define	VERB
ftr-412	956	30	in	in	ADP
ftr-412	956	31	article	article	NOUN
ftr-412	956	32	2	2	NUM
ftr-412	956	33	of	of	ADP
ftr-412	956	34	commission	commission	NOUN
ftr-412	956	35	recommendation	recommendation	NOUN
ftr-412	956	36	1994/820	1994/820	NUM
ftr-412	956	37	/	/	SYM
ftr-412	956	38	ec	ec	PROPN
ftr-412	956	39	of	of	ADP
ftr-412	956	40	19	19	NUM
ftr-412	956	41	october	october	PROPN
ftr-412	956	42	1994	1994	NUM
ftr-412	956	43	relating	relate	VERB
ftr-412	956	44	to	to	ADP
ftr-412	956	45	legal	legal	ADJ
ftr-412	956	46	aspects	aspect	NOUN
ftr-412	956	47	of	of	ADP
ftr-412	956	48	electronic	electronic	ADJ
ftr-412	956	49	data	datum	NOUN
ftr-412	956	50	interchange	interchange	NOUN
ftr-412	956	51	1994	1994	NUM
ftr-412	957	1	o.j	o.j	PROPN
ftr-412	957	2	.	.	PUNCT
ftr-412	957	3	(	(	PUNCT
ftr-412	957	4	l	l	NOUN
ftr-412	957	5	338	338	NUM
ftr-412	957	6	)	)	PUNCT
ftr-412	957	7	98	98	NUM
ftr-412	957	8	,	,	PUNCT
ftr-412	957	9	at	at	ADP
ftr-412	957	10	http://europa.eu.int	http://europa.eu.int	PROPN
ftr-412	957	11	(	(	PUNCT
ftr-412	957	12	last	last	ADJ
ftr-412	957	13	visited	visit	VERB
ftr-412	957	14	june	june	PROPN
ftr-412	957	15	9	9	NUM
ftr-412	957	16	,	,	PUNCT
ftr-412	957	17	2006	2006	NUM
ftr-412	957	18	)	)	PUNCT
ftr-412	957	19	)	)	PUNCT
ftr-412	957	20	.	.	PUNCT
ftr-412	958	1	111	111	NUM
ftr-412	958	2	.	.	PUNCT
ftr-412	959	1	i	i	PRON
ftr-412	959	2	d.	d.	PROPN
ftr-412	959	3	at	at	ADP
ftr-412	959	4	art	art	NOUN
ftr-412	959	5	.	.	PUNCT
ftr-412	960	1	22(c)(second	22(c)(second	NUM
ftr-412	960	2	paragraph	paragraph	NOUN
ftr-412	960	3	)	)	PUNCT
ftr-412	960	4	,	,	PUNCT
ftr-412	960	5	as	as	SCONJ
ftr-412	960	6	amended	amend	VERB
ftr-412	960	7	by	by	ADP
ftr-412	960	8	the	the	DET
ftr-412	960	9	invoicing	invoicing	NOUN
ftr-412	960	10	directive	directive	NOUN
ftr-412	960	11	,	,	PUNCT
ftr-412	960	12	supra	supra	PROPN
ftr-412	960	13	note	note	NOUN
ftr-412	960	14	97	97	NUM
ftr-412	960	15	.	.	PUNCT
ftr-412	961	1	use	use	NOUN
ftr-412	961	2	of	of	ADP
ftr-412	961	3	electronic	electronic	ADJ
ftr-412	961	4	invoices	invoice	NOUN
ftr-412	961	5	,	,	PUNCT
ftr-412	961	6	subject	subject	ADJ
ftr-412	961	7	to	to	ADP
ftr-412	961	8	a	a	DET
ftr-412	961	9	customer	customer	NOUN
ftr-412	961	10	’s	’s	PART
ftr-412	961	11	acceptance	acceptance	NOUN
ftr-412	961	12	.	.	PUNCT
ftr-412	962	1	the108	the108	NOUN
ftr-412	962	2	amendments	amendment	NOUN
ftr-412	962	3	of	of	ADP
ftr-412	962	4	article	article	NOUN
ftr-412	962	5	28h	28h	PROPN
ftr-412	962	6	go	go	VERB
ftr-412	962	7	to	to	ADP
ftr-412	962	8	great	great	ADJ
ftr-412	962	9	lengths	length	NOUN
ftr-412	962	10	to	to	PART
ftr-412	962	11	establish	establish	VERB
ftr-412	962	12	a	a	DET
ftr-412	962	13	new	new	ADJ
ftr-412	962	14	legal	legal	ADJ
ftr-412	962	15	framework	framework	NOUN
ftr-412	962	16	within	within	ADP
ftr-412	962	17	which	which	PRON
ftr-412	962	18	member	member	NOUN
ftr-412	962	19	states	state	NOUN
ftr-412	962	20	must	must	AUX
ftr-412	962	21	accept	accept	VERB
ftr-412	962	22	electronic	electronic	ADJ
ftr-412	962	23	invoices	invoice	NOUN
ftr-412	962	24	.	.	PUNCT
ftr-412	963	1	“	"	PUNCT
ftr-412	963	2	invoices	invoice	NOUN
ftr-412	963	3	sent	send	VERB
ftr-412	963	4	by	by	ADP
ftr-412	963	5	electronic	electronic	ADJ
ftr-412	963	6	means	mean	NOUN
ftr-412	963	7	shall	shall	AUX
ftr-412	963	8	be	be	AUX
ftr-412	963	9	accepted	accept	VERB
ftr-412	963	10	by	by	ADP
ftr-412	963	11	member	member	NOUN
ftr-412	963	12	states	state	NOUN
ftr-412	963	13	provided	provide	VERB
ftr-412	963	14	that	that	SCONJ
ftr-412	963	15	the	the	DET
ftr-412	963	16	authenticity	authenticity	NOUN
ftr-412	963	17	of	of	ADP
ftr-412	963	18	the	the	DET
ftr-412	963	19	origin	origin	NOUN
ftr-412	963	20	and	and	CCONJ
ftr-412	963	21	integrity	integrity	NOUN
ftr-412	963	22	of	of	ADP
ftr-412	963	23	the	the	DET
ftr-412	963	24	contents	content	NOUN
ftr-412	963	25	are	be	AUX
ftr-412	963	26	guaranteed	guarantee	VERB
ftr-412	963	27	[	[	PUNCT
ftr-412	963	28	either	either	CCONJ
ftr-412	963	29	]	]	PUNCT
ftr-412	963	30	by	by	ADP
ftr-412	963	31	means	mean	NOUN
ftr-412	963	32	of	of	ADP
ftr-412	963	33	advanced	advanced	ADJ
ftr-412	963	34	electronic	electronic	ADJ
ftr-412	963	35	signature	signature	NOUN
ftr-412	963	36	.	.	PUNCT
ftr-412	963	37	.	.	PUNCT
ftr-412	964	1	.	.	PUNCT
ftr-412	965	1	or	or	CCONJ
ftr-412	965	2	by109	by109	VERB
ftr-412	965	3	means	mean	NOUN
ftr-412	965	4	of	of	ADP
ftr-412	965	5	electronic	electronic	ADJ
ftr-412	965	6	data	datum	NOUN
ftr-412	965	7	interchange	interchange	NOUN
ftr-412	965	8	(	(	PUNCT
ftr-412	965	9	edi	edi	PROPN
ftr-412	965	10	)	)	PUNCT
ftr-412	965	11	.	.	PUNCT
ftr-412	965	12	.	.	PUNCT
ftr-412	966	1	.”110	.”110	PUNCT
ftr-412	967	1	111	111	NUM
ftr-412	968	1	it	it	PRON
ftr-412	968	2	is	be	AUX
ftr-412	968	3	clear	clear	ADJ
ftr-412	968	4	that	that	SCONJ
ftr-412	968	5	conditions	condition	NOUN
ftr-412	968	6	are	be	AUX
ftr-412	968	7	expected	expect	VERB
ftr-412	968	8	to	to	PART
ftr-412	968	9	develop	develop	VERB
ftr-412	968	10	,	,	PUNCT
ftr-412	968	11	to	to	PART
ftr-412	968	12	change	change	VERB
ftr-412	968	13	over	over	ADP
ftr-412	968	14	time	time	NOUN
ftr-412	968	15	.	.	PUNCT
ftr-412	969	1	the	the	DET
ftr-412	969	2	amendments	amendment	NOUN
ftr-412	969	3	to	to	ADP
ftr-412	969	4	article	article	NOUN
ftr-412	969	5	22(3)(c	22(3)(c	NUM
ftr-412	969	6	)	)	PUNCT
ftr-412	969	7	made	make	VERB
ftr-412	969	8	by	by	ADP
ftr-412	969	9	article	article	NOUN
ftr-412	969	10	28h	28h	PROPN
ftr-412	969	11	include	include	VERB
ftr-412	969	12	a	a	DET
ftr-412	969	13	provision	provision	NOUN
ftr-412	969	14	that	that	SCONJ
ftr-412	969	15	:	:	PUNCT
ftr-412	969	16	“	"	PUNCT
ftr-412	969	17	the	the	DET
ftr-412	969	18	commission	commission	NOUN
ftr-412	969	19	will	will	AUX
ftr-412	969	20	present	present	VERB
ftr-412	969	21	,	,	PUNCT
ftr-412	969	22	at	at	ADP
ftr-412	969	23	the	the	DET
ftr-412	969	24	latest	late	ADJ
ftr-412	969	25	on	on	ADP
ftr-412	969	26	december	december	PROPN
ftr-412	969	27	31	31	NUM
ftr-412	969	28	,	,	PUNCT
ftr-412	969	29	2008	2008	NUM
ftr-412	969	30	,	,	PUNCT
ftr-412	969	31	a	a	DET
ftr-412	969	32	report	report	NOUN
ftr-412	969	33	,	,	PUNCT
ftr-412	969	34	together	together	ADV
ftr-412	969	35	with	with	ADP
ftr-412	969	36	a	a	DET
ftr-412	969	37	proposal	proposal	NOUN
ftr-412	969	38	,	,	PUNCT
ftr-412	969	39	if	if	SCONJ
ftr-412	969	40	appropriate	appropriate	ADJ
ftr-412	969	41	,	,	PUNCT
ftr-412	969	42	amending	amend	VERB
ftr-412	969	43	the	the	DET
ftr-412	969	44	conditions	condition	NOUN
ftr-412	969	45	on	on	ADP
ftr-412	969	46	electronic	electronic	ADJ
ftr-412	969	47	invoicing	invoicing	NOUN
ftr-412	969	48	in	in	ADP
ftr-412	969	49	order	order	NOUN
ftr-412	969	50	to	to	PART
ftr-412	969	51	take	take	VERB
ftr-412	969	52	account	account	NOUN
ftr-412	969	53	of	of	ADP
ftr-412	969	54	possible	possible	ADJ
ftr-412	969	55	future	future	ADJ
ftr-412	969	56	technological	technological	ADJ
ftr-412	969	57	developments	development	NOUN
ftr-412	969	58	in	in	ADP
ftr-412	969	59	this	this	DET
ftr-412	969	60	field	field	NOUN
ftr-412	969	61	.	.	PUNCT
ftr-412	969	62	”	"	PUNCT
ftr-412	970	1	the	the	DET
ftr-412	970	2	two	two	NUM
ftr-412	970	3	-	-	PUNCT
ftr-412	970	4	part	part	NOUN
ftr-412	970	5	theme	theme	NOUN
ftr-412	970	6	of	of	ADP
ftr-412	970	7	council	council	NOUN
ftr-412	970	8	directive	directive	NOUN
ftr-412	970	9	2002/38	2002/38	NUM
ftr-412	970	10	/	/	SYM
ftr-412	970	11	ec	ec	PROPN
ftr-412	970	12	(	(	PUNCT
ftr-412	970	13	allowing	allow	VERB
ftr-412	970	14	any	any	DET
ftr-412	970	15	taxpayer	taxpayer	NOUN
ftr-412	970	16	at	at	ADP
ftr-412	970	17	their	their	PRON
ftr-412	970	18	own	own	ADJ
ftr-412	970	19	election	election	NOUN
ftr-412	970	20	to	to	PART
ftr-412	970	21	file	file	VERB
ftr-412	970	22	electronically	electronically	ADV
ftr-412	970	23	and	and	CCONJ
ftr-412	970	24	then	then	ADV
ftr-412	970	25	permitting	permit	VERB
ftr-412	970	26	member	member	NOUN
ftr-412	970	27	states	state	NOUN
ftr-412	970	28	to	to	PART
ftr-412	970	29	mandate	mandate	VERB
ftr-412	970	30	an	an	DET
ftr-412	970	31	electronic	electronic	ADJ
ftr-412	970	32	submission	submission	NOUN
ftr-412	970	33	)	)	PUNCT
ftr-412	970	34	is	be	AUX
ftr-412	970	35	not	not	PART
ftr-412	970	36	carried	carry	VERB
ftr-412	970	37	over	over	ADP
ftr-412	970	38	into	into	ADP
ftr-412	970	39	the	the	DET
ftr-412	970	40	invoicing	invoicing	NOUN
ftr-412	970	41	adjustments	adjustment	NOUN
ftr-412	970	42	made	make	VERB
ftr-412	970	43	by	by	ADP
ftr-412	970	44	council	council	NOUN
ftr-412	970	45	directive	directive	NOUN
ftr-412	970	46	2001/115	2001/115	NUM
ftr-412	970	47	/	/	SYM
ftr-412	970	48	ec	ec	PROPN
ftr-412	970	49	.	.	PUNCT
ftr-412	971	1	missing	miss	VERB
ftr-412	971	2	is	be	AUX
ftr-412	971	3	the	the	DET
ftr-412	971	4	authority	authority	NOUN
ftr-412	971	5	for	for	ADP
ftr-412	971	6	a	a	DET
ftr-412	971	7	member	member	NOUN
ftr-412	971	8	states	state	NOUN
ftr-412	971	9	to	to	PART
ftr-412	971	10	mandate	mandate	VERB
ftr-412	971	11	electronic	electronic	ADJ
ftr-412	971	12	invoices	invoice	NOUN
ftr-412	971	13	.	.	PUNCT
ftr-412	972	1	additionally	additionally	ADV
ftr-412	972	2	,	,	PUNCT
ftr-412	972	3	electronic	electronic	ADJ
ftr-412	972	4	invoicing	invoicing	NOUN
ftr-412	972	5	is	be	AUX
ftr-412	972	6	not	not	PART
ftr-412	972	7	left	leave	VERB
ftr-412	972	8	entirely	entirely	ADV
ftr-412	972	9	to	to	ADP
ftr-412	972	10	the	the	DET
ftr-412	972	11	seller	seller	NOUN
ftr-412	972	12	’s	’s	PART
ftr-412	972	13	discretion	discretion	NOUN
ftr-412	972	14	.	.	PUNCT
ftr-412	973	1	it	it	PRON
ftr-412	973	2	is	be	AUX
ftr-412	973	3	the	the	DET
ftr-412	973	4	buyer	buyer	NOUN
ftr-412	973	5	’s	’s	PART
ftr-412	973	6	acceptance	acceptance	NOUN
ftr-412	973	7	of	of	ADP
ftr-412	973	8	an	an	DET
ftr-412	973	9	electronic	electronic	ADJ
ftr-412	973	10	form	form	NOUN
ftr-412	973	11	of	of	ADP
ftr-412	973	12	invoicing	invoicing	NOUN
ftr-412	973	13	that	that	PRON
ftr-412	973	14	is	be	AUX
ftr-412	973	15	the	the	DET
ftr-412	973	16	critical	critical	ADJ
ftr-412	973	17	pre	pre	NOUN
ftr-412	973	18	-	-	NOUN
ftr-412	973	19	condition	condition	NOUN
ftr-412	973	20	to	to	PART
ftr-412	973	21	usage	usage	NOUN
ftr-412	973	22	.	.	PUNCT
ftr-412	974	1	two	two	NUM
ftr-412	974	2	additional	additional	ADJ
ftr-412	974	3	modifications	modification	NOUN
ftr-412	974	4	to	to	ADP
ftr-412	974	5	article	article	NOUN
ftr-412	974	6	22	22	NUM
ftr-412	974	7	by	by	ADP
ftr-412	974	8	council	council	NOUN
ftr-412	974	9	directive	directive	NOUN
ftr-412	974	10	2001/115	2001/115	NUM
ftr-412	974	11	/	/	SYM
ftr-412	974	12	ec	ec	PROPN
ftr-412	974	13	have	have	VERB
ftr-412	974	14	a	a	DET
ftr-412	974	15	direct	direct	ADJ
ftr-412	974	16	impact	impact	NOUN
ftr-412	974	17	on	on	ADP
ftr-412	974	18	electronic	electronic	ADJ
ftr-412	974	19	invoicing	invoicing	NOUN
ftr-412	974	20	.	.	PUNCT
ftr-412	975	1	these	these	DET
ftr-412	975	2	adjustments	adjustment	NOUN
ftr-412	975	3	pave	pave	VERB
ftr-412	975	4	the	the	DET
ftr-412	975	5	way	way	NOUN
ftr-412	975	6	for	for	ADP
ftr-412	975	7	standardization	standardization	NOUN
ftr-412	975	8	of	of	ADP
ftr-412	975	9	the	the	DET
ftr-412	975	10	electronic	electronic	ADJ
ftr-412	975	11	invoicing	invoicing	NOUN
ftr-412	975	12	process	process	NOUN
ftr-412	975	13	–	–	PUNCT
ftr-412	975	14	first	first	ADV
ftr-412	975	15	by	by	ADP
ftr-412	975	16	allowing	allow	VERB
ftr-412	975	17	for	for	ADP
ftr-412	975	18	third	third	ADJ
ftr-412	975	19	-	-	PUNCT
ftr-412	975	20	party	party	NOUN
ftr-412	975	21	involvement	involvement	NOUN
ftr-412	975	22	in	in	ADP
ftr-412	975	23	preparation	preparation	NOUN
ftr-412	975	24	of	of	ADP
ftr-412	975	25	invoices	invoice	NOUN
ftr-412	975	26	(	(	PUNCT
ftr-412	975	27	outsourcing	outsource	VERB
ftr-412	975	28	the	the	DET
ftr-412	975	29	invoice	invoice	NOUN
ftr-412	975	30	)	)	PUNCT
ftr-412	975	31	–	–	PUNCT
ftr-412	975	32	secondly	secondly	ADV
ftr-412	975	33	by	by	ADP
ftr-412	975	34	setting	set	VERB
ftr-412	975	35	out	out	ADP
ftr-412	975	36	exclusive	exclusive	ADJ
ftr-412	975	37	,	,	PUNCT
ftr-412	975	38	uniform	uniform	ADJ
ftr-412	975	39	legal	legal	ADJ
ftr-412	975	40	requirements	requirement	NOUN
ftr-412	975	41	for	for	ADP
ftr-412	975	42	valid	valid	ADJ
ftr-412	975	43	invoices	invoice	NOUN
ftr-412	975	44	.	.	PUNCT
ftr-412	976	1	688	688	NUM
ftr-412	976	2	florida	florida	PROPN
ftr-412	976	3	tax	tax	NOUN
ftr-412	976	4	review	review	NOUN
ftr-412	976	5	vol	vol	NOUN
ftr-412	976	6	.	.	PUNCT
ftr-412	977	1	7:10	7:10	NUM
ftr-412	977	2	112	112	NUM
ftr-412	977	3	.	.	PUNCT
ftr-412	978	1	i	i	PRON
ftr-412	978	2	d.	d.	PROPN
ftr-412	978	3	at	at	ADP
ftr-412	978	4	art	art	NOUN
ftr-412	978	5	.	.	PUNCT
ftr-412	979	1	22(3)(b	22(3)(b	NUM
ftr-412	979	2	)	)	PUNCT
ftr-412	979	3	,	,	PUNCT
ftr-412	979	4	as	as	SCONJ
ftr-412	979	5	amended	amend	VERB
ftr-412	979	6	by	by	ADP
ftr-412	979	7	the	the	DET
ftr-412	979	8	invoicing	invoicing	NOUN
ftr-412	979	9	directive	directive	NOUN
ftr-412	979	10	,	,	PUNCT
ftr-412	979	11	supra	supra	PROPN
ftr-412	979	12	note	note	PROPN
ftr-412	979	13	97	97	NUM
ftr-412	979	14	(	(	PUNCT
ftr-412	979	15	listing	list	VERB
ftr-412	979	16	the	the	DET
ftr-412	979	17	12	12	NUM
ftr-412	979	18	items	item	NOUN
ftr-412	979	19	that	that	PRON
ftr-412	979	20	must	must	AUX
ftr-412	979	21	appear	appear	VERB
ftr-412	979	22	on	on	ADP
ftr-412	979	23	an	an	DET
ftr-412	979	24	invoice	invoice	NOUN
ftr-412	979	25	,	,	PUNCT
ftr-412	979	26	and	and	CCONJ
ftr-412	979	27	two	two	NUM
ftr-412	979	28	more	more	ADJ
ftr-412	979	29	(	(	PUNCT
ftr-412	979	30	13	13	NUM
ftr-412	979	31	and	and	CCONJ
ftr-412	979	32	14	14	NUM
ftr-412	979	33	)	)	PUNCT
ftr-412	979	34	that	that	PRON
ftr-412	979	35	may	may	AUX
ftr-412	979	36	occasionally	occasionally	ADV
ftr-412	979	37	appear	appear	VERB
ftr-412	979	38	:	:	PUNCT
ftr-412	979	39	(	(	PUNCT
ftr-412	979	40	1	1	X
ftr-412	979	41	)	)	PUNCT
ftr-412	979	42	the	the	DET
ftr-412	979	43	date	date	NOUN
ftr-412	979	44	of	of	ADP
ftr-412	979	45	issuance	issuance	NOUN
ftr-412	979	46	of	of	ADP
ftr-412	979	47	the	the	DET
ftr-412	979	48	invoice	invoice	NOUN
ftr-412	979	49	;	;	PUNCT
ftr-412	979	50	a	a	DET
ftr-412	979	51	sequence	sequence	NOUN
ftr-412	979	52	number	number	NOUN
ftr-412	979	53	that	that	PRON
ftr-412	979	54	uniquely	uniquely	ADV
ftr-412	979	55	identifies	identify	VERB
ftr-412	979	56	the	the	DET
ftr-412	979	57	invoice	invoice	NOUN
ftr-412	979	58	;	;	PUNCT
ftr-412	979	59	(	(	PUNCT
ftr-412	979	60	2	2	X
ftr-412	979	61	)	)	PUNCT
ftr-412	979	62	the	the	DET
ftr-412	979	63	vat	vat	NOUN
ftr-412	979	64	identification	identification	NOUN
ftr-412	979	65	number	number	NOUN
ftr-412	979	66	of	of	ADP
ftr-412	979	67	the	the	DET
ftr-412	979	68	seller	seller	NOUN
ftr-412	979	69	;	;	PUNCT
ftr-412	979	70	(	(	PUNCT
ftr-412	979	71	3	3	X
ftr-412	979	72	)	)	PUNCT
ftr-412	979	73	the	the	DET
ftr-412	979	74	vat	vat	NOUN
ftr-412	979	75	identification	identification	NOUN
ftr-412	979	76	number	number	NOUN
ftr-412	979	77	of	of	ADP
ftr-412	979	78	the	the	DET
ftr-412	979	79	buyer	buyer	NOUN
ftr-412	979	80	(	(	PUNCT
ftr-412	979	81	if	if	SCONJ
ftr-412	979	82	the	the	DET
ftr-412	979	83	customer	customer	NOUN
ftr-412	979	84	is	be	AUX
ftr-412	979	85	required	require	VERB
ftr-412	979	86	to	to	PART
ftr-412	979	87	pay	pay	VERB
ftr-412	979	88	vat	vat	NOUN
ftr-412	979	89	on	on	ADP
ftr-412	979	90	the	the	DET
ftr-412	979	91	transaction	transaction	NOUN
ftr-412	979	92	)	)	PUNCT
ftr-412	979	93	;	;	PUNCT
ftr-412	979	94	(	(	PUNCT
ftr-412	979	95	4	4	X
ftr-412	979	96	)	)	PUNCT
ftr-412	979	97	full	full	ADJ
ftr-412	979	98	name	name	NOUN
ftr-412	979	99	and	and	CCONJ
ftr-412	979	100	address	address	NOUN
ftr-412	979	101	of	of	ADP
ftr-412	979	102	the	the	DET
ftr-412	979	103	buyer	buyer	NOUN
ftr-412	979	104	;	;	PUNCT
ftr-412	979	105	(	(	PUNCT
ftr-412	979	106	5	5	X
ftr-412	979	107	)	)	PUNCT
ftr-412	979	108	the	the	DET
ftr-412	979	109	quantity	quantity	NOUN
ftr-412	979	110	and	and	CCONJ
ftr-412	979	111	nature	nature	NOUN
ftr-412	979	112	of	of	ADP
ftr-412	979	113	the	the	DET
ftr-412	979	114	good/	good/	NUM
ftr-412	979	115	extent	extent	NOUN
ftr-412	979	116	and	and	CCONJ
ftr-412	979	117	nature	nature	NOUN
ftr-412	979	118	of	of	ADP
ftr-412	979	119	the	the	DET
ftr-412	979	120	services	service	NOUN
ftr-412	979	121	supplied	supply	VERB
ftr-412	979	122	;	;	PUNCT
ftr-412	979	123	(	(	PUNCT
ftr-412	979	124	6	6	X
ftr-412	979	125	)	)	PUNCT
ftr-412	979	126	the	the	DET
ftr-412	979	127	date	date	NOUN
ftr-412	979	128	on	on	ADP
ftr-412	979	129	which	which	PRON
ftr-412	979	130	the	the	DET
ftr-412	979	131	supply	supply	NOUN
ftr-412	979	132	was	be	AUX
ftr-412	979	133	completed	complete	VERB
ftr-412	979	134	,	,	PUNCT
ftr-412	979	135	or	or	CCONJ
ftr-412	979	136	the	the	DET
ftr-412	979	137	date	date	NOUN
ftr-412	979	138	on	on	ADP
ftr-412	979	139	which	which	PRON
ftr-412	979	140	the	the	DET
ftr-412	979	141	payment	payment	NOUN
ftr-412	979	142	was	be	AUX
ftr-412	979	143	made	make	VERB
ftr-412	979	144	–	–	PUNCT
ftr-412	979	145	in	in	ADP
ftr-412	979	146	so	so	ADV
ftr-412	979	147	far	far	ADV
ftr-412	979	148	as	as	SCONJ
ftr-412	979	149	that	that	DET
ftr-412	979	150	date	date	NOUN
ftr-412	979	151	can	can	AUX
ftr-412	979	152	be	be	AUX
ftr-412	979	153	determined	determine	VERB
ftr-412	979	154	and	and	CCONJ
ftr-412	979	155	differs	differ	VERB
ftr-412	979	156	from	from	ADP
ftr-412	979	157	the	the	DET
ftr-412	979	158	date	date	NOUN
ftr-412	979	159	of	of	ADP
ftr-412	979	160	issuance	issuance	NOUN
ftr-412	979	161	of	of	ADP
ftr-412	979	162	the	the	DET
ftr-412	979	163	invoice	invoice	NOUN
ftr-412	979	164	,	,	PUNCT
ftr-412	979	165	(	(	PUNCT
ftr-412	979	166	1	1	X
ftr-412	979	167	)	)	PUNCT
ftr-412	979	168	above	above	ADV
ftr-412	979	169	;	;	PUNCT
ftr-412	979	170	(	(	PUNCT
ftr-412	979	171	7	7	X
ftr-412	979	172	)	)	PUNCT
ftr-412	979	173	the	the	DET
ftr-412	979	174	taxable	taxable	ADJ
ftr-412	979	175	amount	amount	NOUN
ftr-412	979	176	;	;	PUNCT
ftr-412	979	177	unit	unit	NOUN
ftr-412	979	178	price	price	NOUN
ftr-412	979	179	exclusive	exclusive	NOUN
ftr-412	979	180	of	of	ADP
ftr-412	979	181	tax	tax	NOUN
ftr-412	979	182	,	,	PUNCT
ftr-412	979	183	discounts	discount	NOUN
ftr-412	979	184	,	,	PUNCT
ftr-412	979	185	and	and	CCONJ
ftr-412	979	186	rebates	rebate	NOUN
ftr-412	979	187	;	;	PUNCT
ftr-412	979	188	(	(	PUNCT
ftr-412	979	189	8)	8)	NUM
ftr-412	979	190	the	the	DET
ftr-412	979	191	vat	vat	NOUN
ftr-412	979	192	rate	rate	NOUN
ftr-412	979	193	applied	apply	VERB
ftr-412	979	194	;	;	PUNCT
ftr-412	979	195	(	(	PUNCT
ftr-412	979	196	9	9	X
ftr-412	979	197	)	)	PUNCT
ftr-412	979	198	the	the	DET
ftr-412	979	199	vat	vat	NOUN
ftr-412	979	200	amount	amount	NOUN
ftr-412	979	201	payable	payable	ADJ
ftr-412	979	202	;	;	PUNCT
ftr-412	979	203	(	(	PUNCT
ftr-412	979	204	10	10	NUM
ftr-412	979	205	)	)	PUNCT
ftr-412	979	206	where	where	SCONJ
ftr-412	979	207	either	either	CCONJ
ftr-412	979	208	an	an	DET
ftr-412	979	209	exemption	exemption	NOUN
ftr-412	979	210	applies	apply	VERB
ftr-412	979	211	,	,	PUNCT
ftr-412	979	212	or	or	CCONJ
ftr-412	979	213	where	where	SCONJ
ftr-412	979	214	the	the	DET
ftr-412	979	215	buyer	buyer	NOUN
ftr-412	979	216	is	be	AUX
ftr-412	979	217	liable	liable	ADJ
ftr-412	979	218	selfassess	selfassess	NOUN
ftr-412	979	219	the	the	DET
ftr-412	979	220	vat	vat	NOUN
ftr-412	979	221	,	,	PUNCT
ftr-412	979	222	reference	reference	NOUN
ftr-412	979	223	to	to	ADP
ftr-412	979	224	the	the	DET
ftr-412	979	225	section	section	NOUN
ftr-412	979	226	of	of	ADP
ftr-412	979	227	the	the	DET
ftr-412	979	228	sixth	sixth	ADJ
ftr-412	979	229	directive	directive	NOUN
ftr-412	979	230	or	or	CCONJ
ftr-412	979	231	the	the	DET
ftr-412	979	232	national	national	ADJ
ftr-412	979	233	law	law	NOUN
ftr-412	979	234	that	that	PRON
ftr-412	979	235	allows	allow	VERB
ftr-412	979	236	this	this	DET
ftr-412	979	237	procedure	procedure	NOUN
ftr-412	979	238	;	;	PUNCT
ftr-412	979	239	(	(	PUNCT
ftr-412	979	240	11	11	X
ftr-412	979	241	)	)	PUNCT
ftr-412	979	242	special	special	ADJ
ftr-412	979	243	rules	rule	NOUN
ftr-412	979	244	for	for	ADP
ftr-412	979	245	the	the	DET
ftr-412	979	246	supply	supply	NOUN
ftr-412	979	247	of	of	ADP
ftr-412	979	248	new	new	ADJ
ftr-412	979	249	means	mean	NOUN
ftr-412	979	250	of	of	ADP
ftr-412	979	251	transportation	transportation	NOUN
ftr-412	979	252	require	require	VERB
ftr-412	979	253	particulars	particular	NOUN
ftr-412	979	254	under	under	ADP
ftr-412	979	255	article	article	NOUN
ftr-412	979	256	28a(2	28a(2	NUM
ftr-412	979	257	)	)	PUNCT
ftr-412	979	258	;	;	PUNCT
ftr-412	979	259	(	(	PUNCT
ftr-412	979	260	12	12	X
ftr-412	979	261	)	)	PUNCT
ftr-412	979	262	special	special	ADJ
ftr-412	979	263	rules	rule	NOUN
ftr-412	979	264	related	relate	VERB
ftr-412	979	265	to	to	PART
ftr-412	979	266	margin	margin	VERB
ftr-412	979	267	schemes	scheme	NOUN
ftr-412	979	268	require	require	VERB
ftr-412	979	269	reference	reference	NOUN
ftr-412	979	270	to	to	ADP
ftr-412	979	271	national	national	ADJ
ftr-412	979	272	laws	law	NOUN
ftr-412	979	273	;	;	PUNCT
ftr-412	979	274	original	original	ADJ
ftr-412	979	275	article	article	NOUN
ftr-412	979	276	22(3	22(3	NUM
ftr-412	979	277	)	)	PUNCT
ftr-412	979	278	required	require	VERB
ftr-412	979	279	the	the	DET
ftr-412	979	280	taxable	taxable	ADJ
ftr-412	979	281	person	person	NOUN
ftr-412	979	282	to	to	PART
ftr-412	979	283	issue	issue	VERB
ftr-412	979	284	his	his	PRON
ftr-412	979	285	or	or	CCONJ
ftr-412	979	286	her	her	PRON
ftr-412	979	287	own	own	ADJ
ftr-412	979	288	invoice	invoice	NOUN
ftr-412	979	289	.	.	PUNCT
ftr-412	980	1	council	council	NOUN
ftr-412	980	2	directive	directive	NOUN
ftr-412	980	3	2001/115	2001/115	NUM
ftr-412	980	4	/	/	SYM
ftr-412	980	5	ec	ec	PROPN
ftr-412	980	6	amends	amend	VERB
ftr-412	980	7	article	article	PROPN
ftr-412	980	8	22(3)(a	22(3)(a	NUM
ftr-412	980	9	)	)	PUNCT
ftr-412	980	10	in	in	ADP
ftr-412	980	11	the	the	DET
ftr-412	980	12	following	follow	VERB
ftr-412	980	13	manner	manner	NOUN
ftr-412	980	14	(	(	PUNCT
ftr-412	980	15	additions	addition	NOUN
ftr-412	980	16	in	in	ADP
ftr-412	980	17	italics	italic	NOUN
ftr-412	980	18	):	):	PUNCT
ftr-412	980	19	(	(	PUNCT
ftr-412	980	20	a	a	X
ftr-412	980	21	)	)	PUNCT
ftr-412	980	22	every	every	DET
ftr-412	980	23	taxable	taxable	ADJ
ftr-412	980	24	person	person	NOUN
ftr-412	980	25	shall	shall	AUX
ftr-412	980	26	ensure	ensure	VERB
ftr-412	980	27	that	that	SCONJ
ftr-412	980	28	an	an	DET
ftr-412	980	29	invoice	invoice	NOUN
ftr-412	980	30	is	be	AUX
ftr-412	980	31	issued	issue	VERB
ftr-412	980	32	,	,	PUNCT
ftr-412	980	33	either	either	CCONJ
ftr-412	980	34	by	by	ADP
ftr-412	980	35	himself	himself	PRON
ftr-412	980	36	or	or	CCONJ
ftr-412	980	37	by	by	ADP
ftr-412	980	38	his	his	PRON
ftr-412	980	39	customer	customer	NOUN
ftr-412	980	40	or	or	CCONJ
ftr-412	980	41	,	,	PUNCT
ftr-412	980	42	in	in	ADP
ftr-412	980	43	his	his	PRON
ftr-412	980	44	name	name	NOUN
ftr-412	980	45	and	and	CCONJ
ftr-412	980	46	on	on	ADP
ftr-412	980	47	his	his	PRON
ftr-412	980	48	behalf	behalf	NOUN
ftr-412	980	49	,	,	PUNCT
ftr-412	980	50	by	by	ADP
ftr-412	980	51	a	a	DET
ftr-412	980	52	third	third	ADJ
ftr-412	980	53	-	-	PUNCT
ftr-412	980	54	party	party	NOUN
ftr-412	980	55	,	,	PUNCT
ftr-412	980	56	in	in	ADP
ftr-412	980	57	respect	respect	NOUN
ftr-412	980	58	of	of	ADP
ftr-412	980	59	goods	good	NOUN
ftr-412	980	60	and	and	CCONJ
ftr-412	980	61	service	service	NOUN
ftr-412	980	62	which	which	PRON
ftr-412	980	63	he	he	PRON
ftr-412	980	64	has	have	AUX
ftr-412	980	65	supplied	supply	VERB
ftr-412	980	66	or	or	CCONJ
ftr-412	980	67	rendered	render	VERB
ftr-412	980	68	to	to	ADP
ftr-412	980	69	another	another	DET
ftr-412	980	70	taxable	taxable	ADJ
ftr-412	980	71	person	person	NOUN
ftr-412	980	72	or	or	CCONJ
ftr-412	980	73	to	to	ADP
ftr-412	980	74	a	a	DET
ftr-412	980	75	non	non	ADJ
ftr-412	980	76	-	-	ADJ
ftr-412	980	77	taxable	taxable	ADJ
ftr-412	980	78	legal	legal	ADJ
ftr-412	980	79	person	person	NOUN
ftr-412	980	80	.	.	PUNCT
ftr-412	981	1	every	every	DET
ftr-412	981	2	taxable	taxable	ADJ
ftr-412	981	3	person	person	NOUN
ftr-412	981	4	shall	shall	AUX
ftr-412	981	5	also	also	ADV
ftr-412	981	6	ensure	ensure	VERB
ftr-412	981	7	that	that	SCONJ
ftr-412	981	8	an	an	DET
ftr-412	981	9	invoice	invoice	NOUN
ftr-412	981	10	is	be	AUX
ftr-412	981	11	issued	issue	VERB
ftr-412	981	12	either	either	CCONJ
ftr-412	981	13	by	by	ADP
ftr-412	981	14	himself	himself	PRON
ftr-412	981	15	or	or	CCONJ
ftr-412	981	16	by	by	ADP
ftr-412	981	17	his	his	PRON
ftr-412	981	18	customer	customer	NOUN
ftr-412	981	19	or	or	CCONJ
ftr-412	981	20	,	,	PUNCT
ftr-412	981	21	in	in	ADP
ftr-412	981	22	his	his	PRON
ftr-412	981	23	name	name	NOUN
ftr-412	981	24	and	and	CCONJ
ftr-412	981	25	on	on	ADP
ftr-412	981	26	his	his	PRON
ftr-412	981	27	behalf	behalf	NOUN
ftr-412	981	28	,	,	PUNCT
ftr-412	981	29	by	by	ADP
ftr-412	981	30	a	a	DET
ftr-412	981	31	third	third	ADJ
ftr-412	981	32	party	party	NOUN
ftr-412	981	33	,	,	PUNCT
ftr-412	981	34	in	in	ADP
ftr-412	981	35	respect	respect	NOUN
ftr-412	981	36	of	of	ADP
ftr-412	981	37	the	the	DET
ftr-412	981	38	supplies	supply	NOUN
ftr-412	981	39	of	of	ADP
ftr-412	981	40	goods	good	NOUN
ftr-412	981	41	,	,	PUNCT
ftr-412	981	42	.	.	PUNCT
ftr-412	981	43	.	.	PUNCT
ftr-412	981	44	.	.	PUNCT
ftr-412	982	1	similarly	similarly	ADV
ftr-412	982	2	,	,	PUNCT
ftr-412	982	3	original	original	ADJ
ftr-412	982	4	article	article	NOUN
ftr-412	982	5	22(3)(b	22(3)(b	NUM
ftr-412	982	6	)	)	PUNCT
ftr-412	982	7	referred	refer	VERB
ftr-412	982	8	to	to	ADP
ftr-412	982	9	a	a	DET
ftr-412	982	10	non	non	ADJ
ftr-412	982	11	-	-	ADJ
ftr-412	982	12	exhaustive	exhaustive	ADJ
ftr-412	982	13	list	list	NOUN
ftr-412	982	14	of	of	ADP
ftr-412	982	15	statements	statement	NOUN
ftr-412	982	16	that	that	PRON
ftr-412	982	17	needed	need	VERB
ftr-412	982	18	to	to	PART
ftr-412	982	19	be	be	AUX
ftr-412	982	20	mentioned	mention	VERB
ftr-412	982	21	on	on	ADP
ftr-412	982	22	the	the	DET
ftr-412	982	23	invoice	invoice	NOUN
ftr-412	982	24	.	.	PUNCT
ftr-412	983	1	the	the	DET
ftr-412	983	2	list	list	NOUN
ftr-412	983	3	could	could	AUX
ftr-412	983	4	be	be	AUX
ftr-412	983	5	extended	extend	VERB
ftr-412	983	6	by	by	ADP
ftr-412	983	7	any	any	DET
ftr-412	983	8	member	member	NOUN
ftr-412	983	9	state	state	NOUN
ftr-412	983	10	if	if	SCONJ
ftr-412	983	11	it	it	PRON
ftr-412	983	12	wished	wish	VERB
ftr-412	983	13	.	.	PUNCT
ftr-412	984	1	amended	amend	VERB
ftr-412	984	2	article	article	NOUN
ftr-412	984	3	22(3)(b	22(3)(b	NUM
ftr-412	984	4	)	)	PUNCT
ftr-412	984	5	harmonizes	harmonize	VERB
ftr-412	984	6	the	the	DET
ftr-412	984	7	statements	statement	NOUN
ftr-412	984	8	required	require	VERB
ftr-412	984	9	on	on	ADP
ftr-412	984	10	an	an	DET
ftr-412	984	11	invoice	invoice	NOUN
ftr-412	984	12	and	and	CCONJ
ftr-412	984	13	removes	remove	VERB
ftr-412	984	14	the	the	DET
ftr-412	984	15	authority112	authority112	PROPN
ftr-412	984	16	2006	2006	NUM
ftr-412	984	17	]	]	PUNCT
ftr-412	985	1	biometrics	biometric	NOUN
ftr-412	985	2	:	:	PUNCT
ftr-412	985	3	solving	solve	VERB
ftr-412	985	4	the	the	DET
ftr-412	985	5	regressivity	regressivity	NOUN
ftr-412	985	6	of	of	ADP
ftr-412	985	7	vats	vat	NOUN
ftr-412	985	8	and	and	CCONJ
ftr-412	985	9	rsts	rst	NOUN
ftr-412	985	10	689	689	NUM
ftr-412	985	11	(	(	PUNCT
ftr-412	985	12	13	13	NUM
ftr-412	985	13	)	)	PUNCT
ftr-412	985	14	in	in	ADP
ftr-412	985	15	instances	instance	NOUN
ftr-412	985	16	where	where	SCONJ
ftr-412	985	17	a	a	DET
ftr-412	985	18	tax	tax	NOUN
ftr-412	985	19	representative	representative	NOUN
ftr-412	985	20	is	be	AUX
ftr-412	985	21	used	use	VERB
ftr-412	985	22	,	,	PUNCT
ftr-412	985	23	then	then	ADV
ftr-412	985	24	the	the	DET
ftr-412	985	25	vat	vat	NOUN
ftr-412	985	26	identification	identification	NOUN
ftr-412	985	27	number	number	NOUN
ftr-412	985	28	as	as	ADV
ftr-412	985	29	well	well	ADV
ftr-412	985	30	as	as	ADP
ftr-412	985	31	the	the	DET
ftr-412	985	32	name	name	NOUN
ftr-412	985	33	and	and	CCONJ
ftr-412	985	34	address	address	NOUN
ftr-412	985	35	of	of	ADP
ftr-412	985	36	that	that	DET
ftr-412	985	37	representative	representative	NOUN
ftr-412	985	38	needs	need	VERB
ftr-412	985	39	to	to	PART
ftr-412	985	40	be	be	AUX
ftr-412	985	41	listed	list	VERB
ftr-412	985	42	)	)	PUNCT
ftr-412	985	43	.	.	PUNCT
ftr-412	986	1	113	113	NUM
ftr-412	986	2	.	.	PUNCT
ftr-412	987	1	i	i	PRON
ftr-412	987	2	d.	d.	PROPN
ftr-412	987	3	at	at	ADP
ftr-412	987	4	art	art	NOUN
ftr-412	987	5	.	.	PUNCT
ftr-412	988	1	9(1	9(1	NUM
ftr-412	988	2	)	)	PUNCT
ftr-412	988	3	(	(	PUNCT
ftr-412	988	4	presenting	present	VERB
ftr-412	988	5	the	the	DET
ftr-412	988	6	specific	specific	ADJ
ftr-412	988	7	sourcing	sourcing	NOUN
ftr-412	988	8	issue	issue	NOUN
ftr-412	988	9	,	,	PUNCT
ftr-412	988	10	the	the	DET
ftr-412	988	11	fall	fall	NOUN
ftr-412	988	12	back	back	ADV
ftr-412	988	13	sourcing	source	VERB
ftr-412	988	14	provision	provision	NOUN
ftr-412	988	15	,	,	PUNCT
ftr-412	988	16	that	that	PRON
ftr-412	988	17	placed	place	VERB
ftr-412	988	18	any	any	DET
ftr-412	988	19	service	service	NOUN
ftr-412	988	20	not	not	PART
ftr-412	988	21	covered	cover	VERB
ftr-412	988	22	in	in	ADP
ftr-412	988	23	the	the	DET
ftr-412	988	24	series	series	NOUN
ftr-412	988	25	of	of	ADP
ftr-412	988	26	exceptions	exception	NOUN
ftr-412	988	27	that	that	PRON
ftr-412	988	28	make	make	VERB
ftr-412	988	29	up	up	ADP
ftr-412	988	30	the	the	DET
ftr-412	988	31	rest	rest	NOUN
ftr-412	988	32	of	of	ADP
ftr-412	988	33	article	article	NOUN
ftr-412	988	34	9	9	NUM
ftr-412	988	35	into	into	ADP
ftr-412	988	36	a	a	DET
ftr-412	988	37	residual	residual	ADJ
ftr-412	988	38	category	category	NOUN
ftr-412	988	39	that	that	PRON
ftr-412	988	40	sourced	source	VERB
ftr-412	988	41	the	the	DET
ftr-412	988	42	supply	supply	NOUN
ftr-412	988	43	where	where	SCONJ
ftr-412	988	44	the	the	DET
ftr-412	988	45	supplier	supplier	NOUN
ftr-412	988	46	was	be	AUX
ftr-412	988	47	located	locate	VERB
ftr-412	988	48	,	,	PUNCT
ftr-412	988	49	thereby	thereby	ADV
ftr-412	988	50	placing	place	VERB
ftr-412	988	51	the	the	DET
ftr-412	988	52	supply	supply	NOUN
ftr-412	988	53	in	in	ADP
ftr-412	988	54	the	the	DET
ftr-412	988	55	us	us	PROPN
ftr-412	988	56	for	for	ADP
ftr-412	988	57	digital	digital	ADJ
ftr-412	988	58	sales	sale	NOUN
ftr-412	988	59	by	by	ADP
ftr-412	988	60	many	many	ADJ
ftr-412	988	61	us	us	PROPN
ftr-412	988	62	companies	company	NOUN
ftr-412	988	63	into	into	ADP
ftr-412	988	64	the	the	DET
ftr-412	988	65	eu	eu	PROPN
ftr-412	988	66	)	)	PUNCT
ftr-412	988	67	.	.	PUNCT
ftr-412	989	1	114	114	NUM
ftr-412	989	2	.	.	PUNCT
ftr-412	990	1	i	i	PRON
ftr-412	990	2	d.	d.	PROPN
ftr-412	990	3	at	at	ADP
ftr-412	990	4	art	art	NOUN
ftr-412	990	5	.	.	PUNCT
ftr-412	991	1	21	21	NUM
ftr-412	991	2	(	(	PUNCT
ftr-412	991	3	indicating	indicate	VERB
ftr-412	991	4	that	that	SCONJ
ftr-412	991	5	a	a	DET
ftr-412	991	6	reverse	reverse	ADJ
ftr-412	991	7	charge	charge	NOUN
ftr-412	991	8	is	be	AUX
ftr-412	991	9	a	a	DET
ftr-412	991	10	self	self	NOUN
ftr-412	991	11	-	-	PUNCT
ftr-412	991	12	assessment	assessment	NOUN
ftr-412	991	13	obligation	obligation	NOUN
ftr-412	991	14	imposed	impose	VERB
ftr-412	991	15	on	on	ADP
ftr-412	991	16	businesses	business	NOUN
ftr-412	991	17	purchasing	purchase	VERB
ftr-412	991	18	taxable	taxable	ADJ
ftr-412	991	19	supplies	supply	NOUN
ftr-412	991	20	)	)	PUNCT
ftr-412	991	21	.	.	PUNCT
ftr-412	992	1	of	of	SCONJ
ftr-412	992	2	local	local	ADJ
ftr-412	992	3	administrations	administration	NOUN
ftr-412	992	4	to	to	PART
ftr-412	992	5	require	require	VERB
ftr-412	992	6	additional	additional	ADJ
ftr-412	992	7	statements	statement	NOUN
ftr-412	992	8	.	.	PUNCT
ftr-412	993	1	in	in	ADP
ftr-412	993	2	addition	addition	NOUN
ftr-412	993	3	,	,	PUNCT
ftr-412	993	4	the	the	DET
ftr-412	993	5	third	third	ADJ
ftr-412	993	6	subparagraph	subparagraph	NOUN
ftr-412	993	7	of	of	ADP
ftr-412	993	8	article	article	NOUN
ftr-412	993	9	22(3)(b	22(3)(b	NUM
ftr-412	993	10	)	)	PUNCT
ftr-412	993	11	stipulates	stipulate	VERB
ftr-412	993	12	that	that	SCONJ
ftr-412	993	13	:	:	PUNCT
ftr-412	993	14	“	"	PUNCT
ftr-412	993	15	member	member	NOUN
ftr-412	993	16	states	state	NOUN
ftr-412	993	17	shall	shall	AUX
ftr-412	993	18	not	not	PART
ftr-412	993	19	require	require	VERB
ftr-412	993	20	invoices	invoice	NOUN
ftr-412	993	21	to	to	PART
ftr-412	993	22	be	be	AUX
ftr-412	993	23	signed	sign	VERB
ftr-412	993	24	.	.	PUNCT
ftr-412	993	25	”	"	PUNCT
ftr-412	994	1	the	the	DET
ftr-412	994	2	explanatory	explanatory	ADJ
ftr-412	994	3	memorandum	memorandum	NOUN
ftr-412	994	4	to	to	ADP
ftr-412	994	5	the	the	DET
ftr-412	994	6	proposal	proposal	NOUN
ftr-412	994	7	indicated	indicate	VERB
ftr-412	994	8	that	that	SCONJ
ftr-412	994	9	this	this	DET
ftr-412	994	10	provision	provision	NOUN
ftr-412	994	11	was	be	AUX
ftr-412	994	12	needed	need	VERB
ftr-412	994	13	to	to	PART
ftr-412	994	14	remove	remove	VERB
ftr-412	994	15	yet	yet	ADV
ftr-412	994	16	another	another	DET
ftr-412	994	17	potential	potential	ADJ
ftr-412	994	18	barrier	barrier	NOUN
ftr-412	994	19	to	to	ADP
ftr-412	994	20	electronic	electronic	ADJ
ftr-412	994	21	invoicing	invoicing	NOUN
ftr-412	994	22	.	.	PUNCT
ftr-412	995	1	3	3	X
ftr-412	995	2	.	.	X
ftr-412	995	3	the	the	DET
ftr-412	995	4	test	test	NOUN
ftr-412	995	5	case	case	NOUN
ftr-412	995	6	:	:	PUNCT
ftr-412	995	7	the	the	DET
ftr-412	995	8	digital	digital	ADJ
ftr-412	995	9	sales	sale	NOUN
ftr-412	995	10	directive	directive	NOUN
ftr-412	995	11	–	–	PUNCT
ftr-412	995	12	article	article	NOUN
ftr-412	995	13	26c	26c	NUM
ftr-412	995	14	the	the	DET
ftr-412	995	15	lisbon	lisbon	PROPN
ftr-412	995	16	european	european	PROPN
ftr-412	995	17	council	council	PROPN
ftr-412	995	18	focused	focus	VERB
ftr-412	995	19	the	the	DET
ftr-412	995	20	commission	commission	NOUN
ftr-412	995	21	’s	’s	PART
ftr-412	995	22	attention	attention	NOUN
ftr-412	995	23	on	on	ADP
ftr-412	995	24	one	one	NUM
ftr-412	995	25	particularly	particularly	ADV
ftr-412	995	26	troublesome	troublesome	ADJ
ftr-412	995	27	aspect	aspect	NOUN
ftr-412	995	28	of	of	ADP
ftr-412	995	29	digital	digital	PROPN
ftr-412	995	30	commerce	commerce	PROPN
ftr-412	995	31	,	,	PUNCT
ftr-412	995	32	the	the	DET
ftr-412	995	33	sale	sale	NOUN
ftr-412	995	34	of	of	ADP
ftr-412	995	35	digital	digital	ADJ
ftr-412	995	36	products	product	NOUN
ftr-412	995	37	to	to	ADP
ftr-412	995	38	non	non	ADJ
ftr-412	995	39	-	-	ADJ
ftr-412	995	40	taxable	taxable	ADJ
ftr-412	995	41	eu	eu	PROPN
ftr-412	995	42	customers	customer	NOUN
ftr-412	995	43	by	by	ADP
ftr-412	995	44	non	non	ADJ
ftr-412	995	45	-	-	ADJ
ftr-412	995	46	eu	eu	ADJ
ftr-412	995	47	businesses	business	NOUN
ftr-412	995	48	.	.	PUNCT
ftr-412	996	1	the	the	DET
ftr-412	996	2	technical	technical	ADJ
ftr-412	996	3	issue	issue	NOUN
ftr-412	996	4	was	be	AUX
ftr-412	996	5	sourcing	source	VERB
ftr-412	996	6	,	,	PUNCT
ftr-412	996	7	the	the	DET
ftr-412	996	8	place	place	NOUN
ftr-412	996	9	of	of	ADP
ftr-412	996	10	supply	supply	NOUN
ftr-412	996	11	.	.	PUNCT
ftr-412	997	1	the	the	DET
ftr-412	997	2	sixth	sixth	ADJ
ftr-412	997	3	directive	directive	NOUN
ftr-412	997	4	sourced	source	VERB
ftr-412	997	5	these	these	DET
ftr-412	997	6	supplies	supply	NOUN
ftr-412	997	7	outside	outside	ADP
ftr-412	997	8	the	the	DET
ftr-412	997	9	eu	eu	PROPN
ftr-412	997	10	,	,	PUNCT
ftr-412	997	11	making	make	VERB
ftr-412	997	12	them	they	PRON
ftr-412	997	13	not	not	PART
ftr-412	997	14	subject	subject	VERB
ftr-412	997	15	to	to	ADP
ftr-412	997	16	vat	vat	NOUN
ftr-412	997	17	.	.	PUNCT
ftr-412	998	1	consumption	consumption	NOUN
ftr-412	998	2	(	(	PUNCT
ftr-412	998	3	use	use	NOUN
ftr-412	998	4	and	and	CCONJ
ftr-412	998	5	enjoyment	enjoyment	NOUN
ftr-412	998	6	)	)	PUNCT
ftr-412	998	7	however	however	ADV
ftr-412	998	8	,	,	PUNCT
ftr-412	998	9	was	be	AUX
ftr-412	998	10	clearly	clearly	ADV
ftr-412	998	11	occurring	occur	VERB
ftr-412	998	12	within	within	ADP
ftr-412	998	13	the	the	DET
ftr-412	998	14	eu.113	eu.113	NOUN
ftr-412	998	15	the	the	DET
ftr-412	998	16	solution	solution	NOUN
ftr-412	998	17	worked	work	VERB
ftr-412	998	18	out	out	ADP
ftr-412	998	19	by	by	ADP
ftr-412	998	20	the	the	DET
ftr-412	998	21	commission	commission	NOUN
ftr-412	998	22	had	have	VERB
ftr-412	998	23	technical	technical	ADJ
ftr-412	998	24	and	and	CCONJ
ftr-412	998	25	practical	practical	ADJ
ftr-412	998	26	aspects	aspect	NOUN
ftr-412	998	27	.	.	PUNCT
ftr-412	999	1	on	on	ADP
ftr-412	999	2	the	the	DET
ftr-412	999	3	technical	technical	ADJ
ftr-412	999	4	side	side	NOUN
ftr-412	999	5	,	,	PUNCT
ftr-412	999	6	as	as	ADP
ftr-412	999	7	of	of	ADP
ftr-412	999	8	may	may	PROPN
ftr-412	999	9	7	7	NUM
ftr-412	999	10	,	,	PUNCT
ftr-412	999	11	2002	2002	NUM
ftr-412	999	12	all	all	PRON
ftr-412	999	13	electronically	electronically	ADV
ftr-412	999	14	supplied	supply	VERB
ftr-412	999	15	services	service	NOUN
ftr-412	999	16	from	from	ADP
ftr-412	999	17	non	non	ADJ
ftr-412	999	18	-	-	ADJ
ftr-412	999	19	eu	eu	ADJ
ftr-412	999	20	businesses	business	NOUN
ftr-412	999	21	were	be	AUX
ftr-412	999	22	listed	list	VERB
ftr-412	999	23	within	within	ADP
ftr-412	999	24	the	the	DET
ftr-412	999	25	exceptions	exception	NOUN
ftr-412	999	26	of	of	ADP
ftr-412	999	27	article	article	NOUN
ftr-412	999	28	9(2)(e	9(2)(e	NUM
ftr-412	999	29	)	)	PUNCT
ftr-412	999	30	.	.	PUNCT
ftr-412	1000	1	a	a	DET
ftr-412	1000	2	special	special	ADJ
ftr-412	1000	3	rule	rule	NOUN
ftr-412	1000	4	dealing	deal	VERB
ftr-412	1000	5	with	with	ADP
ftr-412	1000	6	similar	similar	ADJ
ftr-412	1000	7	b2c	b2c	NOUN
ftr-412	1000	8	transactions	transaction	NOUN
ftr-412	1000	9	was	be	AUX
ftr-412	1000	10	added	add	VERB
ftr-412	1000	11	in	in	ADP
ftr-412	1000	12	article	article	NOUN
ftr-412	1000	13	9(2)(f	9(2)(f	NUM
ftr-412	1000	14	)	)	PUNCT
ftr-412	1000	15	.	.	PUNCT
ftr-412	1001	1	thus	thus	ADV
ftr-412	1001	2	,	,	PUNCT
ftr-412	1001	3	vat	vat	NOUN
ftr-412	1001	4	now	now	ADV
ftr-412	1001	5	became	become	VERB
ftr-412	1001	6	due	due	ADJ
ftr-412	1001	7	on	on	ADP
ftr-412	1001	8	these	these	DET
ftr-412	1001	9	sales	sale	NOUN
ftr-412	1001	10	.	.	PUNCT
ftr-412	1002	1	the	the	DET
ftr-412	1002	2	place	place	NOUN
ftr-412	1002	3	of	of	ADP
ftr-412	1002	4	supply	supply	NOUN
ftr-412	1002	5	had	have	AUX
ftr-412	1002	6	been	be	AUX
ftr-412	1002	7	moved	move	VERB
ftr-412	1002	8	within	within	ADP
ftr-412	1002	9	the	the	DET
ftr-412	1002	10	eu	eu	PROPN
ftr-412	1002	11	.	.	PUNCT
ftr-412	1002	12	working	work	VERB
ftr-412	1002	13	out	out	ADP
ftr-412	1002	14	the	the	DET
ftr-412	1002	15	practical	practical	ADJ
ftr-412	1002	16	side	side	NOUN
ftr-412	1002	17	of	of	ADP
ftr-412	1002	18	this	this	DET
ftr-412	1002	19	solution	solution	NOUN
ftr-412	1002	20	was	be	AUX
ftr-412	1002	21	more	more	ADV
ftr-412	1002	22	complicated	complicated	ADJ
ftr-412	1002	23	–	–	PUNCT
ftr-412	1002	24	involving	involve	VERB
ftr-412	1002	25	the	the	DET
ftr-412	1002	26	first	first	ADJ
ftr-412	1002	27	application	application	NOUN
ftr-412	1002	28	of	of	ADP
ftr-412	1002	29	a	a	DET
ftr-412	1002	30	completely	completely	ADV
ftr-412	1002	31	digital	digital	ADJ
ftr-412	1002	32	solution	solution	NOUN
ftr-412	1002	33	to	to	ADP
ftr-412	1002	34	a	a	DET
ftr-412	1002	35	theoretical	theoretical	ADJ
ftr-412	1002	36	vat	vat	NOUN
ftr-412	1002	37	problem	problem	NOUN
ftr-412	1002	38	in	in	ADP
ftr-412	1002	39	eu	eu	PROPN
ftr-412	1002	40	vat	vat	NOUN
ftr-412	1002	41	law	law	NOUN
ftr-412	1002	42	.	.	PUNCT
ftr-412	1003	1	there	there	PRON
ftr-412	1003	2	are	be	VERB
ftr-412	1003	3	several	several	ADJ
ftr-412	1003	4	aspects	aspect	NOUN
ftr-412	1003	5	of	of	ADP
ftr-412	1003	6	the	the	DET
ftr-412	1003	7	solution	solution	NOUN
ftr-412	1003	8	.	.	PUNCT
ftr-412	1004	1	first	first	ADV
ftr-412	1004	2	,	,	PUNCT
ftr-412	1004	3	b2b	b2b	NOUN
ftr-412	1004	4	transactions	transaction	NOUN
ftr-412	1004	5	(	(	PUNCT
ftr-412	1004	6	non	non	ADJ
ftr-412	1004	7	-	-	ADJ
ftr-412	1004	8	eu	eu	ADJ
ftr-412	1004	9	businesses	business	NOUN
ftr-412	1004	10	supplying	supply	VERB
ftr-412	1004	11	eu	eu	PROPN
ftr-412	1004	12	businesses	business	NOUN
ftr-412	1004	13	)	)	PUNCT
ftr-412	1004	14	,	,	PUNCT
ftr-412	1004	15	by	by	ADP
ftr-412	1004	16	far	far	ADV
ftr-412	1004	17	the	the	DET
ftr-412	1004	18	largest	large	ADJ
ftr-412	1004	19	part	part	NOUN
ftr-412	1004	20	of	of	ADP
ftr-412	1004	21	e	e	NOUN
ftr-412	1004	22	-	-	NOUN
ftr-412	1004	23	commerce	commerce	NOUN
ftr-412	1004	24	in	in	ADP
ftr-412	1004	25	monetary	monetary	ADJ
ftr-412	1004	26	terms	term	NOUN
ftr-412	1004	27	,	,	PUNCT
ftr-412	1004	28	were	be	AUX
ftr-412	1004	29	handled	handle	VERB
ftr-412	1004	30	rather	rather	ADV
ftr-412	1004	31	simply	simply	ADV
ftr-412	1004	32	through	through	ADP
ftr-412	1004	33	a	a	DET
ftr-412	1004	34	reverse	reverse	ADJ
ftr-412	1004	35	charge	charge	NOUN
ftr-412	1004	36	procedure	procedure	NOUN
ftr-412	1004	37	.	.	PUNCT
ftr-412	1005	1	the	the	DET
ftr-412	1005	2	second	second	ADJ
ftr-412	1005	3	aspect	aspect	NOUN
ftr-412	1005	4	dealing	deal	VERB
ftr-412	1005	5	with	with	ADP
ftr-412	1005	6	b2c114	b2c114	PUNCT
ftr-412	1005	7	transactions	transaction	NOUN
ftr-412	1005	8	(	(	PUNCT
ftr-412	1005	9	non	non	ADJ
ftr-412	1005	10	-	-	ADJ
ftr-412	1005	11	eu	eu	ADJ
ftr-412	1005	12	businesses	business	NOUN
ftr-412	1005	13	supplying	supply	VERB
ftr-412	1005	14	eu	eu	PROPN
ftr-412	1005	15	final	final	ADJ
ftr-412	1005	16	consumers	consumer	NOUN
ftr-412	1005	17	)	)	PUNCT
ftr-412	1005	18	promised	promise	VERB
ftr-412	1005	19	to	to	PART
ftr-412	1005	20	be	be	AUX
ftr-412	1005	21	a	a	DET
ftr-412	1005	22	bigger	big	ADJ
ftr-412	1005	23	problem	problem	NOUN
ftr-412	1005	24	.	.	PUNCT
ftr-412	1006	1	because	because	SCONJ
ftr-412	1006	2	consumers	consumer	NOUN
ftr-412	1006	3	do	do	AUX
ftr-412	1006	4	not	not	PART
ftr-412	1006	5	file	file	VERB
ftr-412	1006	6	vat	vat	NOUN
ftr-412	1006	7	returns	return	NOUN
ftr-412	1006	8	(	(	PUNCT
ftr-412	1006	9	they	they	PRON
ftr-412	1006	10	are	be	AUX
ftr-412	1006	11	not	not	PART
ftr-412	1006	12	“	"	PUNCT
ftr-412	1006	13	taxpayers	taxpayer	NOUN
ftr-412	1006	14	”	"	PUNCT
ftr-412	1006	15	in	in	ADP
ftr-412	1006	16	vat	vat	NOUN
ftr-412	1006	17	terms	term	NOUN
ftr-412	1006	18	)	)	PUNCT
ftr-412	1006	19	a	a	DET
ftr-412	1006	20	reverse	reverse	ADJ
ftr-412	1006	21	charge	charge	NOUN
ftr-412	1006	22	procedure	procedure	NOUN
ftr-412	1006	23	is	be	AUX
ftr-412	1006	24	not	not	PART
ftr-412	1006	25	possible	possible	ADJ
ftr-412	1006	26	.	.	PUNCT
ftr-412	1007	1	the	the	DET
ftr-412	1007	2	only	only	ADJ
ftr-412	1007	3	solution	solution	NOUN
ftr-412	1007	4	for	for	ADP
ftr-412	1007	5	b2c	b2c	ADJ
ftr-412	1007	6	sales	sale	NOUN
ftr-412	1007	7	was	be	AUX
ftr-412	1007	8	to	to	PART
ftr-412	1007	9	require	require	VERB
ftr-412	1007	10	the	the	DET
ftr-412	1007	11	non	non	ADJ
ftr-412	1007	12	-	-	ADJ
ftr-412	1007	13	eu	eu	ADJ
ftr-412	1007	14	business	business	NOUN
ftr-412	1007	15	to	to	PART
ftr-412	1007	16	collect	collect	VERB
ftr-412	1007	17	and	and	CCONJ
ftr-412	1007	18	remit	remit	VERB
ftr-412	1007	19	the	the	DET
ftr-412	1007	20	tax	tax	NOUN
ftr-412	1007	21	.	.	PUNCT
ftr-412	1008	1	under	under	ADP
ftr-412	1008	2	the	the	DET
ftr-412	1008	3	then	then	ADV
ftr-412	1008	4	current	current	ADJ
ftr-412	1008	5	rules	rule	NOUN
ftr-412	1008	6	,	,	PUNCT
ftr-412	1008	7	for	for	ADP
ftr-412	1008	8	those	those	DET
ftr-412	1008	9	businesses	business	NOUN
ftr-412	1008	10	willing	willing	ADJ
ftr-412	1008	11	to	to	PART
ftr-412	1008	12	comply	comply	VERB
ftr-412	1008	13	there	there	PRON
ftr-412	1008	14	were	be	VERB
ftr-412	1008	15	essentially	essentially	ADV
ftr-412	1008	16	two	two	NUM
ftr-412	1008	17	options	option	NOUN
ftr-412	1008	18	.	.	PUNCT
ftr-412	1009	1	they	they	PRON
ftr-412	1009	2	could	could	AUX
ftr-412	1009	3	either	either	CCONJ
ftr-412	1009	4	(	(	PUNCT
ftr-412	1009	5	1	1	X
ftr-412	1009	6	)	)	PUNCT
ftr-412	1009	7	establish	establish	VERB
ftr-412	1009	8	themselves	themselves	PRON
ftr-412	1009	9	690	690	NUM
ftr-412	1009	10	florida	florida	PROPN
ftr-412	1009	11	tax	tax	NOUN
ftr-412	1009	12	review	review	NOUN
ftr-412	1009	13	vol	vol	NOUN
ftr-412	1009	14	.	.	PUNCT
ftr-412	1010	1	7:10	7:10	NUM
ftr-412	1010	2	115	115	NUM
ftr-412	1010	3	.	.	PUNCT
ftr-412	1011	1	i	i	PRON
ftr-412	1011	2	d.	d.	PROPN
ftr-412	1011	3	at	at	ADP
ftr-412	1011	4	art	art	NOUN
ftr-412	1011	5	.	.	PUNCT
ftr-412	1012	1	9(1	9(1	NUM
ftr-412	1012	2	)	)	PUNCT
ftr-412	1012	3	(	(	PUNCT
ftr-412	1012	4	indicating	indicate	VERB
ftr-412	1012	5	that	that	SCONJ
ftr-412	1012	6	in	in	ADP
ftr-412	1012	7	this	this	DET
ftr-412	1012	8	instance	instance	NOUN
ftr-412	1012	9	the	the	DET
ftr-412	1012	10	place	place	NOUN
ftr-412	1012	11	of	of	ADP
ftr-412	1012	12	supply	supply	NOUN
ftr-412	1012	13	for	for	ADP
ftr-412	1012	14	digital	digital	ADJ
ftr-412	1012	15	services	service	NOUN
ftr-412	1012	16	would	would	AUX
ftr-412	1012	17	be	be	AUX
ftr-412	1012	18	the	the	DET
ftr-412	1012	19	member	member	NOUN
ftr-412	1012	20	state	state	NOUN
ftr-412	1012	21	where	where	SCONJ
ftr-412	1012	22	the	the	DET
ftr-412	1012	23	supplier	supplier	NOUN
ftr-412	1012	24	is	be	AUX
ftr-412	1012	25	established	establish	VERB
ftr-412	1012	26	,	,	PUNCT
ftr-412	1012	27	thereby	thereby	ADV
ftr-412	1012	28	subjecting	subject	VERB
ftr-412	1012	29	the	the	DET
ftr-412	1012	30	business	business	NOUN
ftr-412	1012	31	to	to	PART
ftr-412	1012	32	direct	direct	VERB
ftr-412	1012	33	taxation	taxation	NOUN
ftr-412	1012	34	in	in	ADP
ftr-412	1012	35	that	that	DET
ftr-412	1012	36	state	state	NOUN
ftr-412	1012	37	)	)	PUNCT
ftr-412	1012	38	.	.	PUNCT
ftr-412	1013	1	116	116	NUM
ftr-412	1013	2	.	.	PUNCT
ftr-412	1014	1	i	i	PRON
ftr-412	1014	2	d.	d.	PROPN
ftr-412	1014	3	at	at	ADP
ftr-412	1014	4	arts	art	NOUN
ftr-412	1014	5	9(2)(f	9(2)(f	NUM
ftr-412	1014	6	)	)	PUNCT
ftr-412	1014	7	&	&	CCONJ
ftr-412	1014	8	21	21	NUM
ftr-412	1014	9	(	(	PUNCT
ftr-412	1014	10	indicating	indicate	VERB
ftr-412	1014	11	that	that	SCONJ
ftr-412	1014	12	the	the	DET
ftr-412	1014	13	place	place	NOUN
ftr-412	1014	14	of	of	ADP
ftr-412	1014	15	supply	supply	NOUN
ftr-412	1014	16	of	of	ADP
ftr-412	1014	17	digital	digital	ADJ
ftr-412	1014	18	services	service	NOUN
ftr-412	1014	19	is	be	AUX
ftr-412	1014	20	where	where	SCONJ
ftr-412	1014	21	the	the	DET
ftr-412	1014	22	customer	customer	NOUN
ftr-412	1014	23	resides	reside	VERB
ftr-412	1014	24	,	,	PUNCT
ftr-412	1014	25	and	and	CCONJ
ftr-412	1014	26	requiring	require	VERB
ftr-412	1014	27	registration	registration	NOUN
ftr-412	1014	28	and	and	CCONJ
ftr-412	1014	29	the	the	DET
ftr-412	1014	30	filing	filing	NOUN
ftr-412	1014	31	of	of	ADP
ftr-412	1014	32	returns	return	NOUN
ftr-412	1014	33	in	in	ADP
ftr-412	1014	34	as	as	ADV
ftr-412	1014	35	many	many	ADJ
ftr-412	1014	36	as	as	ADP
ftr-412	1014	37	25	25	NUM
ftr-412	1014	38	states	state	NOUN
ftr-412	1014	39	)	)	PUNCT
ftr-412	1014	40	.	.	PUNCT
ftr-412	1015	1	117	117	NUM
ftr-412	1015	2	.	.	PUNCT
ftr-412	1016	1	i	i	PRON
ftr-412	1016	2	d.	d.	PROPN
ftr-412	1016	3	at	at	ADP
ftr-412	1016	4	art	art	NOUN
ftr-412	1016	5	.	.	PUNCT
ftr-412	1017	1	26c(b)(1	26c(b)(1	NUM
ftr-412	1017	2	)	)	PUNCT
ftr-412	1017	3	.	.	PUNCT
ftr-412	1018	1	118	118	NUM
ftr-412	1018	2	.	.	PUNCT
ftr-412	1019	1	i	i	PRON
ftr-412	1019	2	d.	d.	PROPN
ftr-412	1019	3	at	at	ADP
ftr-412	1019	4	art	art	NOUN
ftr-412	1019	5	.	.	PUNCT
ftr-412	1020	1	26c(b)(2	26c(b)(2	X
ftr-412	1020	2	)	)	PUNCT
ftr-412	1020	3	(	(	PUNCT
ftr-412	1020	4	“	"	PUNCT
ftr-412	1020	5	the	the	DET
ftr-412	1020	6	non	non	ADJ
ftr-412	1020	7	-	-	ADJ
ftr-412	1020	8	established	established	ADJ
ftr-412	1020	9	person	person	NOUN
ftr-412	1020	10	shall	shall	AUX
ftr-412	1020	11	state	state	NOUN
ftr-412	1020	12	to	to	ADP
ftr-412	1020	13	the	the	DET
ftr-412	1020	14	member	member	NOUN
ftr-412	1020	15	state	state	NOUN
ftr-412	1020	16	of	of	ADP
ftr-412	1020	17	identification	identification	NOUN
ftr-412	1020	18	when	when	SCONJ
ftr-412	1020	19	his	his	PRON
ftr-412	1020	20	activity	activity	NOUN
ftr-412	1020	21	as	as	ADP
ftr-412	1020	22	a	a	DET
ftr-412	1020	23	taxable	taxable	ADJ
ftr-412	1020	24	person	person	NOUN
ftr-412	1020	25	commences	commence	NOUN
ftr-412	1020	26	,	,	PUNCT
ftr-412	1020	27	ceases	cease	VERB
ftr-412	1020	28	or	or	CCONJ
ftr-412	1020	29	changes	change	NOUN
ftr-412	1020	30	to	to	ADP
ftr-412	1020	31	the	the	DET
ftr-412	1020	32	extent	extent	NOUN
ftr-412	1020	33	that	that	SCONJ
ftr-412	1020	34	he	he	PRON
ftr-412	1020	35	no	no	ADV
ftr-412	1020	36	longer	long	ADV
ftr-412	1020	37	qualifies	qualify	VERB
ftr-412	1020	38	for	for	ADP
ftr-412	1020	39	the	the	DET
ftr-412	1020	40	special	special	ADJ
ftr-412	1020	41	scheme	scheme	NOUN
ftr-412	1020	42	.	.	PUNCT
ftr-412	1021	1	such	such	DET
ftr-412	1021	2	a	a	DET
ftr-412	1021	3	statement	statement	NOUN
ftr-412	1021	4	shall	shall	AUX
ftr-412	1021	5	be	be	AUX
ftr-412	1021	6	made	make	VERB
ftr-412	1021	7	electronically	electronically	ADV
ftr-412	1021	8	.	.	PUNCT
ftr-412	1021	9	”	"	PUNCT
ftr-412	1021	10	)	)	PUNCT
ftr-412	1021	11	.	.	PUNCT
ftr-412	1022	1	119	119	NUM
ftr-412	1022	2	.	.	PUNCT
ftr-412	1023	1	i	i	PRON
ftr-412	1023	2	d.	d.	PROPN
ftr-412	1023	3	at	at	ADP
ftr-412	1023	4	art	art	NOUN
ftr-412	1023	5	.	.	PUNCT
ftr-412	1024	1	26c(b)(9	26c(b)(9	NOUN
ftr-412	1024	2	)	)	PUNCT
ftr-412	1024	3	(	(	PUNCT
ftr-412	1024	4	“	"	PUNCT
ftr-412	1024	5	the	the	DET
ftr-412	1024	6	non	non	ADJ
ftr-412	1024	7	-	-	ADJ
ftr-412	1024	8	established	established	ADJ
ftr-412	1024	9	taxable	taxable	ADJ
ftr-412	1024	10	person	person	NOUN
ftr-412	1024	11	shall	shall	AUX
ftr-412	1024	12	keep	keep	VERB
ftr-412	1024	13	records	record	NOUN
ftr-412	1024	14	of	of	ADP
ftr-412	1024	15	the	the	DET
ftr-412	1024	16	transactions	transaction	NOUN
ftr-412	1024	17	covered	cover	VERB
ftr-412	1024	18	by	by	ADP
ftr-412	1024	19	this	this	DET
ftr-412	1024	20	special	special	ADJ
ftr-412	1024	21	scheme	scheme	NOUN
ftr-412	1024	22	in	in	ADP
ftr-412	1024	23	sufficient	sufficient	ADJ
ftr-412	1024	24	detail	detail	NOUN
ftr-412	1024	25	to	to	PART
ftr-412	1024	26	enable	enable	VERB
ftr-412	1024	27	the	the	DET
ftr-412	1024	28	tax	tax	NOUN
ftr-412	1024	29	administration	administration	NOUN
ftr-412	1024	30	of	of	ADP
ftr-412	1024	31	the	the	DET
ftr-412	1024	32	member	member	NOUN
ftr-412	1024	33	state	state	NOUN
ftr-412	1024	34	of	of	ADP
ftr-412	1024	35	consumption	consumption	NOUN
ftr-412	1024	36	to	to	PART
ftr-412	1024	37	determine	determine	VERB
ftr-412	1024	38	that	that	SCONJ
ftr-412	1024	39	the	the	DET
ftr-412	1024	40	value	value	NOUN
ftr-412	1024	41	added	add	VERB
ftr-412	1024	42	tax	tax	NOUN
ftr-412	1024	43	return	return	NOUN
ftr-412	1024	44	referred	refer	VERB
ftr-412	1024	45	to	to	ADP
ftr-412	1024	46	in	in	ADP
ftr-412	1024	47	(	(	PUNCT
ftr-412	1024	48	5	5	NUM
ftr-412	1024	49	)	)	PUNCT
ftr-412	1024	50	is	be	AUX
ftr-412	1024	51	correct	correct	ADJ
ftr-412	1024	52	.	.	PUNCT
ftr-412	1025	1	these	these	DET
ftr-412	1025	2	records	record	NOUN
ftr-412	1025	3	should	should	AUX
ftr-412	1025	4	be	be	AUX
ftr-412	1025	5	made	make	VERB
ftr-412	1025	6	available	available	ADJ
ftr-412	1025	7	electronically	electronically	ADV
ftr-412	1025	8	on	on	ADP
ftr-412	1025	9	request	request	NOUN
ftr-412	1025	10	to	to	ADP
ftr-412	1025	11	the	the	DET
ftr-412	1025	12	member	member	NOUN
ftr-412	1025	13	state	state	NOUN
ftr-412	1025	14	of	of	ADP
ftr-412	1025	15	identification	identification	NOUN
ftr-412	1025	16	and	and	CCONJ
ftr-412	1025	17	the	the	DET
ftr-412	1025	18	member	member	NOUN
ftr-412	1025	19	state	state	NOUN
ftr-412	1025	20	of	of	ADP
ftr-412	1025	21	consumption	consumption	NOUN
ftr-412	1025	22	.	.	PUNCT
ftr-412	1025	23	”	"	PUNCT
ftr-412	1025	24	)	)	PUNCT
ftr-412	1025	25	.	.	PUNCT
ftr-412	1026	1	in	in	ADP
ftr-412	1026	2	a	a	DET
ftr-412	1026	3	member	member	NOUN
ftr-412	1026	4	state	state	NOUN
ftr-412	1026	5	,	,	PUNCT
ftr-412	1026	6	or	or	CCONJ
ftr-412	1026	7	(	(	PUNCT
ftr-412	1026	8	2	2	X
ftr-412	1026	9	)	)	PUNCT
ftr-412	1026	10	register	register	VERB
ftr-412	1026	11	in	in	ADP
ftr-412	1026	12	each	each	DET
ftr-412	1026	13	member	member	NOUN
ftr-412	1026	14	state	state	NOUN
ftr-412	1026	15	where	where	SCONJ
ftr-412	1026	16	they	they	PRON
ftr-412	1026	17	made115	made115	VERB
ftr-412	1026	18	taxable	taxable	ADJ
ftr-412	1026	19	supplies	supply	NOUN
ftr-412	1026	20	.	.	PUNCT
ftr-412	1027	1	neither	neither	DET
ftr-412	1027	2	option	option	NOUN
ftr-412	1027	3	was	be	AUX
ftr-412	1027	4	optimal	optimal	ADJ
ftr-412	1027	5	.	.	PUNCT
ftr-412	1028	1	although	although	SCONJ
ftr-412	1028	2	under	under	ADP
ftr-412	1028	3	the	the	DET
ftr-412	1028	4	first	first	ADJ
ftr-412	1028	5	option116	option116	PROPN
ftr-412	1028	6	all	all	DET
ftr-412	1028	7	digital	digital	ADJ
ftr-412	1028	8	sales	sale	NOUN
ftr-412	1028	9	would	would	AUX
ftr-412	1028	10	be	be	AUX
ftr-412	1028	11	sourced	source	VERB
ftr-412	1028	12	to	to	ADP
ftr-412	1028	13	one	one	NUM
ftr-412	1028	14	eu	eu	PROPN
ftr-412	1028	15	jurisdiction	jurisdiction	NOUN
ftr-412	1028	16	,	,	PUNCT
ftr-412	1028	17	the	the	DET
ftr-412	1028	18	place	place	NOUN
ftr-412	1028	19	where	where	SCONJ
ftr-412	1028	20	the	the	DET
ftr-412	1028	21	business	business	NOUN
ftr-412	1028	22	was	be	AUX
ftr-412	1028	23	established	establish	VERB
ftr-412	1028	24	(	(	PUNCT
ftr-412	1028	25	article	article	NOUN
ftr-412	1028	26	9(1	9(1	NUM
ftr-412	1028	27	)	)	PUNCT
ftr-412	1028	28	)	)	PUNCT
ftr-412	1028	29	,	,	PUNCT
ftr-412	1028	30	establishment	establishment	NOUN
ftr-412	1028	31	itself	itself	PRON
ftr-412	1028	32	led	lead	VERB
ftr-412	1028	33	to	to	ADP
ftr-412	1028	34	direct	direct	ADJ
ftr-412	1028	35	tax	tax	NOUN
ftr-412	1028	36	obligations	obligation	NOUN
ftr-412	1028	37	.	.	PUNCT
ftr-412	1029	1	the	the	DET
ftr-412	1029	2	formerly	formerly	ADV
ftr-412	1029	3	non	non	ADJ
ftr-412	1029	4	-	-	ADJ
ftr-412	1029	5	eu	eu	ADJ
ftr-412	1029	6	business	business	NOUN
ftr-412	1029	7	would	would	AUX
ftr-412	1029	8	become	become	VERB
ftr-412	1029	9	a	a	DET
ftr-412	1029	10	real	real	ADJ
ftr-412	1029	11	eu	eu	PROPN
ftr-412	1029	12	business	business	NOUN
ftr-412	1029	13	for	for	ADP
ftr-412	1029	14	tax	tax	NOUN
ftr-412	1029	15	and	and	CCONJ
ftr-412	1029	16	regulatory	regulatory	ADJ
ftr-412	1029	17	purposes	purpose	NOUN
ftr-412	1029	18	.	.	PUNCT
ftr-412	1030	1	sourcing	source	VERB
ftr-412	1030	2	of	of	ADP
ftr-412	1030	3	sales	sale	NOUN
ftr-412	1030	4	under	under	ADP
ftr-412	1030	5	this	this	DET
ftr-412	1030	6	option	option	NOUN
ftr-412	1030	7	would	would	AUX
ftr-412	1030	8	be	be	AUX
ftr-412	1030	9	origin	origin	NOUN
ftr-412	1030	10	-	-	PUNCT
ftr-412	1030	11	based	base	VERB
ftr-412	1030	12	.	.	PUNCT
ftr-412	1031	1	the	the	DET
ftr-412	1031	2	second	second	ADJ
ftr-412	1031	3	option	option	NOUN
ftr-412	1031	4	also	also	ADV
ftr-412	1031	5	had	have	VERB
ftr-412	1031	6	disadvantages	disadvantage	NOUN
ftr-412	1031	7	.	.	PUNCT
ftr-412	1032	1	under	under	ADP
ftr-412	1032	2	this	this	DET
ftr-412	1032	3	option	option	NOUN
ftr-412	1032	4	a	a	DET
ftr-412	1032	5	business	business	NOUN
ftr-412	1032	6	could	could	AUX
ftr-412	1032	7	conceivably	conceivably	ADV
ftr-412	1032	8	be	be	AUX
ftr-412	1032	9	required	require	VERB
ftr-412	1032	10	to	to	PART
ftr-412	1032	11	register	register	VERB
ftr-412	1032	12	in	in	ADP
ftr-412	1032	13	25	25	NUM
ftr-412	1032	14	member	member	NOUN
ftr-412	1032	15	states	state	NOUN
ftr-412	1032	16	,	,	PUNCT
ftr-412	1032	17	file	file	VERB
ftr-412	1032	18	25	25	NUM
ftr-412	1032	19	sets	set	NOUN
ftr-412	1032	20	of	of	ADP
ftr-412	1032	21	vat	vat	NOUN
ftr-412	1032	22	returns	return	NOUN
ftr-412	1032	23	,	,	PUNCT
ftr-412	1032	24	and	and	CCONJ
ftr-412	1032	25	do	do	VERB
ftr-412	1032	26	so	so	ADV
ftr-412	1032	27	in	in	ADP
ftr-412	1032	28	as	as	ADV
ftr-412	1032	29	many	many	ADJ
ftr-412	1032	30	as	as	ADP
ftr-412	1032	31	20	20	NUM
ftr-412	1032	32	different	different	ADJ
ftr-412	1032	33	languages	language	NOUN
ftr-412	1032	34	.	.	PUNCT
ftr-412	1033	1	sourcing	sourcing	NOUN
ftr-412	1033	2	of	of	ADP
ftr-412	1033	3	sales	sale	NOUN
ftr-412	1033	4	under	under	ADP
ftr-412	1033	5	this	this	DET
ftr-412	1033	6	option	option	NOUN
ftr-412	1033	7	would	would	AUX
ftr-412	1033	8	be	be	AUX
ftr-412	1033	9	destination	destination	NOUN
ftr-412	1033	10	-	-	PUNCT
ftr-412	1033	11	based	base	VERB
ftr-412	1033	12	.	.	PUNCT
ftr-412	1034	1	article	article	NOUN
ftr-412	1034	2	26c	26c	NOUN
ftr-412	1034	3	was	be	AUX
ftr-412	1034	4	adopted	adopt	VERB
ftr-412	1034	5	to	to	PART
ftr-412	1034	6	provide	provide	VERB
ftr-412	1034	7	a	a	DET
ftr-412	1034	8	third	third	ADJ
ftr-412	1034	9	alternative	alternative	NOUN
ftr-412	1034	10	.	.	PUNCT
ftr-412	1035	1	this	this	PRON
ftr-412	1035	2	was	be	AUX
ftr-412	1035	3	a	a	DET
ftr-412	1035	4	onestop	onestop	ADJ
ftr-412	1035	5	-	-	PUNCT
ftr-412	1035	6	shop	shop	NOUN
ftr-412	1035	7	option	option	NOUN
ftr-412	1035	8	.	.	PUNCT
ftr-412	1036	1	it	it	PRON
ftr-412	1036	2	allowed	allow	VERB
ftr-412	1036	3	non	non	ADJ
ftr-412	1036	4	-	-	ADJ
ftr-412	1036	5	eu	eu	ADJ
ftr-412	1036	6	established	establish	VERB
ftr-412	1036	7	businesses	business	NOUN
ftr-412	1036	8	to	to	PART
ftr-412	1036	9	select	select	VERB
ftr-412	1036	10	a	a	DET
ftr-412	1036	11	single	single	ADJ
ftr-412	1036	12	“	"	PUNCT
ftr-412	1036	13	member	member	NOUN
ftr-412	1036	14	state	state	NOUN
ftr-412	1036	15	of	of	ADP
ftr-412	1036	16	identification	identification	NOUN
ftr-412	1036	17	”	"	PUNCT
ftr-412	1036	18	where	where	SCONJ
ftr-412	1036	19	they	they	PRON
ftr-412	1036	20	could	could	AUX
ftr-412	1036	21	register	register	VERB
ftr-412	1036	22	,	,	PUNCT
ftr-412	1036	23	but	but	CCONJ
ftr-412	1036	24	not	not	PART
ftr-412	1036	25	be	be	AUX
ftr-412	1036	26	established	establish	VERB
ftr-412	1036	27	,	,	PUNCT
ftr-412	1036	28	under	under	ADP
ftr-412	1036	29	a	a	DET
ftr-412	1036	30	simplified	simplified	ADJ
ftr-412	1036	31	arrangement	arrangement	NOUN
ftr-412	1036	32	.	.	PUNCT
ftr-412	1037	1	vat	vat	NOUN
ftr-412	1037	2	from	from	ADP
ftr-412	1037	3	sales	sale	NOUN
ftr-412	1037	4	made	make	VERB
ftr-412	1037	5	throughout	throughout	ADP
ftr-412	1037	6	the	the	DET
ftr-412	1037	7	eu	eu	PROPN
ftr-412	1037	8	would	would	AUX
ftr-412	1037	9	be	be	AUX
ftr-412	1037	10	determined	determine	VERB
ftr-412	1037	11	on	on	ADP
ftr-412	1037	12	a	a	DET
ftr-412	1037	13	destination	destination	NOUN
ftr-412	1037	14	-	-	PUNCT
ftr-412	1037	15	basis	basis	NOUN
ftr-412	1037	16	using	use	VERB
ftr-412	1037	17	the	the	DET
ftr-412	1037	18	rates	rate	NOUN
ftr-412	1037	19	and	and	CCONJ
ftr-412	1037	20	rules	rule	NOUN
ftr-412	1037	21	of	of	ADP
ftr-412	1037	22	the	the	DET
ftr-412	1037	23	jurisdiction	jurisdiction	NOUN
ftr-412	1037	24	where	where	SCONJ
ftr-412	1037	25	the	the	DET
ftr-412	1037	26	customer	customer	NOUN
ftr-412	1037	27	resided	reside	VERB
ftr-412	1037	28	.	.	PUNCT
ftr-412	1038	1	however	however	ADV
ftr-412	1038	2	the	the	DET
ftr-412	1038	3	vat	vat	NOUN
ftr-412	1038	4	collected	collect	VERB
ftr-412	1038	5	on	on	ADP
ftr-412	1038	6	these	these	DET
ftr-412	1038	7	sales	sale	NOUN
ftr-412	1038	8	would	would	AUX
ftr-412	1038	9	be	be	AUX
ftr-412	1038	10	paid	pay	VERB
ftr-412	1038	11	over	over	ADP
ftr-412	1038	12	to	to	ADP
ftr-412	1038	13	the	the	DET
ftr-412	1038	14	member	member	NOUN
ftr-412	1038	15	state	state	NOUN
ftr-412	1038	16	of	of	ADP
ftr-412	1038	17	identification	identification	NOUN
ftr-412	1038	18	on	on	ADP
ftr-412	1038	19	a	a	DET
ftr-412	1038	20	single	single	ADJ
ftr-412	1038	21	electronic	electronic	ADJ
ftr-412	1038	22	return	return	NOUN
ftr-412	1038	23	.	.	PUNCT
ftr-412	1039	1	importantly	importantly	ADV
ftr-412	1039	2	,	,	PUNCT
ftr-412	1039	3	article	article	NOUN
ftr-412	1039	4	26c	26c	NUM
ftr-412	1039	5	requires	require	VERB
ftr-412	1039	6	all	all	DET
ftr-412	1039	7	communication	communication	NOUN
ftr-412	1039	8	between	between	ADP
ftr-412	1039	9	the	the	DET
ftr-412	1039	10	taxpayer	taxpayer	NOUN
ftr-412	1039	11	and	and	CCONJ
ftr-412	1039	12	the	the	DET
ftr-412	1039	13	member	member	NOUN
ftr-412	1039	14	state	state	NOUN
ftr-412	1039	15	to	to	PART
ftr-412	1039	16	be	be	AUX
ftr-412	1039	17	electronic	electronic	ADJ
ftr-412	1039	18	,	,	PUNCT
ftr-412	1039	19	if	if	SCONJ
ftr-412	1039	20	the	the	DET
ftr-412	1039	21	taxpayer	taxpayer	NOUN
ftr-412	1039	22	elects	elect	NOUN
ftr-412	1039	23	to	to	PART
ftr-412	1039	24	file	file	VERB
ftr-412	1039	25	according	accord	VERB
ftr-412	1039	26	to	to	ADP
ftr-412	1039	27	this	this	DET
ftr-412	1039	28	special	special	ADJ
ftr-412	1039	29	scheme	scheme	NOUN
ftr-412	1039	30	.	.	PUNCT
ftr-412	1040	1	registration	registration	NOUN
ftr-412	1040	2	and	and	CCONJ
ftr-412	1040	3	all	all	DET
ftr-412	1040	4	notifications	notification	NOUN
ftr-412	1040	5	about117	about117	PROPN
ftr-412	1040	6	changes	change	NOUN
ftr-412	1040	7	in	in	ADP
ftr-412	1040	8	status	status	NOUN
ftr-412	1040	9	,	,	PUNCT
ftr-412	1040	10	statements	statement	NOUN
ftr-412	1040	11	and	and	CCONJ
ftr-412	1040	12	recapitulative	recapitulative	ADJ
ftr-412	1040	13	statements	statement	NOUN
ftr-412	1040	14	,	,	PUNCT
ftr-412	1040	15	filing	file	VERB
ftr-412	1040	16	of118	of118	PROPN
ftr-412	1040	17	119	119	NUM
ftr-412	1040	18	2006	2006	NUM
ftr-412	1040	19	]	]	PUNCT
ftr-412	1040	20	biometrics	biometric	NOUN
ftr-412	1040	21	:	:	PUNCT
ftr-412	1040	22	solving	solve	VERB
ftr-412	1040	23	the	the	DET
ftr-412	1040	24	regressivity	regressivity	NOUN
ftr-412	1040	25	of	of	ADP
ftr-412	1040	26	vats	vat	NOUN
ftr-412	1040	27	and	and	CCONJ
ftr-412	1040	28	rsts	rst	VERB
ftr-412	1040	29	691	691	NUM
ftr-412	1040	30	120	120	NUM
ftr-412	1040	31	.	.	PUNCT
ftr-412	1041	1	i	i	PRON
ftr-412	1041	2	d.	d.	PROPN
ftr-412	1041	3	at	at	ADP
ftr-412	1041	4	art	art	NOUN
ftr-412	1041	5	.	.	PUNCT
ftr-412	1042	1	26c(b)(5	26c(b)(5	X
ftr-412	1042	2	)	)	PUNCT
ftr-412	1042	3	(	(	PUNCT
ftr-412	1042	4	“	"	PUNCT
ftr-412	1042	5	the	the	DET
ftr-412	1042	6	non	non	ADJ
ftr-412	1042	7	-	-	ADJ
ftr-412	1042	8	established	established	ADJ
ftr-412	1042	9	taxable	taxable	ADJ
ftr-412	1042	10	person	person	NOUN
ftr-412	1042	11	shall	shall	AUX
ftr-412	1042	12	submit	submit	VERB
ftr-412	1042	13	by	by	ADP
ftr-412	1042	14	electronic	electronic	ADJ
ftr-412	1042	15	means	mean	NOUN
ftr-412	1042	16	to	to	ADP
ftr-412	1042	17	the	the	DET
ftr-412	1042	18	member	member	NOUN
ftr-412	1042	19	state	state	NOUN
ftr-412	1042	20	of	of	ADP
ftr-412	1042	21	identification	identification	NOUN
ftr-412	1042	22	a	a	DET
ftr-412	1042	23	value	value	NOUN
ftr-412	1042	24	added	add	VERB
ftr-412	1042	25	tax	tax	NOUN
ftr-412	1042	26	return	return	NOUN
ftr-412	1042	27	for	for	ADP
ftr-412	1042	28	each	each	DET
ftr-412	1042	29	calendar	calendar	NOUN
ftr-412	1042	30	quarter	quarter	NOUN
ftr-412	1042	31	.	.	PUNCT
ftr-412	1042	32	.	.	PUNCT
ftr-412	1042	33	.	.	PUNCT
ftr-412	1042	34	”	"	PUNCT
ftr-412	1042	35	)	)	PUNCT
ftr-412	1042	36	.	.	PUNCT
ftr-412	1043	1	121	121	NUM
ftr-412	1043	2	.	.	PUNCT
ftr-412	1044	1	i	i	PRON
ftr-412	1044	2	d.	d.	PROPN
ftr-412	1044	3	at	at	ADP
ftr-412	1044	4	art	art	NOUN
ftr-412	1044	5	.	.	PUNCT
ftr-412	1045	1	26c(b)(7	26c(b)(7	X
ftr-412	1045	2	)	)	PUNCT
ftr-412	1045	3	(	(	PUNCT
ftr-412	1045	4	“	"	PUNCT
ftr-412	1045	5	the	the	DET
ftr-412	1045	6	non	non	ADJ
ftr-412	1045	7	-	-	ADJ
ftr-412	1045	8	established	established	ADJ
ftr-412	1045	9	taxable	taxable	ADJ
ftr-412	1045	10	person	person	NOUN
ftr-412	1045	11	shall	shall	AUX
ftr-412	1045	12	pay	pay	VERB
ftr-412	1045	13	the	the	DET
ftr-412	1045	14	value	value	NOUN
ftr-412	1045	15	-	-	PUNCT
ftr-412	1045	16	added	add	VERB
ftr-412	1045	17	tax	tax	NOUN
ftr-412	1045	18	when	when	SCONJ
ftr-412	1045	19	submitting	submit	VERB
ftr-412	1045	20	the	the	DET
ftr-412	1045	21	return	return	NOUN
ftr-412	1045	22	.	.	PUNCT
ftr-412	1046	1	payment	payment	NOUN
ftr-412	1046	2	shall	shall	AUX
ftr-412	1046	3	be	be	AUX
ftr-412	1046	4	made	make	VERB
ftr-412	1046	5	to	to	ADP
ftr-412	1046	6	the	the	DET
ftr-412	1046	7	bank	bank	NOUN
ftr-412	1046	8	account	account	NOUN
ftr-412	1046	9	denominated	denominate	VERB
ftr-412	1046	10	in	in	ADP
ftr-412	1046	11	euro	euro	PROPN
ftr-412	1046	12	,	,	PUNCT
ftr-412	1046	13	designated	designate	VERB
ftr-412	1046	14	by	by	ADP
ftr-412	1046	15	the	the	DET
ftr-412	1046	16	member	member	NOUN
ftr-412	1046	17	state	state	NOUN
ftr-412	1046	18	of	of	ADP
ftr-412	1046	19	identification	identification	NOUN
ftr-412	1046	20	.	.	PUNCT
ftr-412	1046	21	”	"	PUNCT
ftr-412	1046	22	)	)	PUNCT
ftr-412	1046	23	.	.	PUNCT
ftr-412	1047	1	122	122	NUM
ftr-412	1047	2	.	.	PUNCT
ftr-412	1048	1	i	i	PRON
ftr-412	1048	2	d.	d.	PROPN
ftr-412	1048	3	at	at	ADP
ftr-412	1048	4	art	art	NOUN
ftr-412	1048	5	.	.	PUNCT
ftr-412	1049	1	26c(b)(3)(second	26c(b)(3)(second	NUM
ftr-412	1049	2	paragraph	paragraph	NOUN
ftr-412	1049	3	)	)	PUNCT
ftr-412	1049	4	(	(	PUNCT
ftr-412	1049	5	“	"	PUNCT
ftr-412	1049	6	the	the	DET
ftr-412	1049	7	member	member	NOUN
ftr-412	1049	8	state	state	NOUN
ftr-412	1049	9	of	of	ADP
ftr-412	1049	10	identification	identification	NOUN
ftr-412	1049	11	shall	shall	AUX
ftr-412	1049	12	notify	notify	VERB
ftr-412	1049	13	the	the	DET
ftr-412	1049	14	non	non	ADJ
ftr-412	1049	15	-	-	ADJ
ftr-412	1049	16	established	established	ADJ
ftr-412	1049	17	taxable	taxable	ADJ
ftr-412	1049	18	person	person	NOUN
ftr-412	1049	19	by	by	ADP
ftr-412	1049	20	electronic	electronic	ADJ
ftr-412	1049	21	means	mean	NOUN
ftr-412	1049	22	of	of	ADP
ftr-412	1049	23	the	the	DET
ftr-412	1049	24	identification	identification	NOUN
ftr-412	1049	25	number	number	NOUN
ftr-412	1049	26	allocated	allocate	VERB
ftr-412	1049	27	to	to	ADP
ftr-412	1049	28	him	he	PRON
ftr-412	1049	29	.	.	PUNCT
ftr-412	1049	30	”	"	PUNCT
ftr-412	1049	31	)	)	PUNCT
ftr-412	1049	32	.	.	PUNCT
ftr-412	1050	1	123	123	NUM
ftr-412	1050	2	.	.	PUNCT
ftr-412	1050	3	proposal	proposal	NOUN
ftr-412	1050	4	for	for	ADP
ftr-412	1050	5	a	a	DET
ftr-412	1050	6	council	council	NOUN
ftr-412	1050	7	directive	directive	NOUN
ftr-412	1050	8	amending	amend	VERB
ftr-412	1050	9	directive	directive	NOUN
ftr-412	1050	10	77/388	77/388	NUM
ftr-412	1050	11	/	/	SYM
ftr-412	1050	12	eec	eec	PROPN
ftr-412	1050	13	as	as	SCONJ
ftr-412	1050	14	regards	regard	VERB
ftr-412	1050	15	the	the	DET
ftr-412	1050	16	rules	rule	NOUN
ftr-412	1050	17	governing	govern	VERB
ftr-412	1050	18	the	the	DET
ftr-412	1050	19	right	right	NOUN
ftr-412	1050	20	to	to	PART
ftr-412	1050	21	value	value	VERB
ftr-412	1050	22	added	add	VERB
ftr-412	1050	23	tax	tax	NOUN
ftr-412	1050	24	,	,	PUNCT
ftr-412	1050	25	1998	1998	NUM
ftr-412	1050	26	o.j	o.j	PROPN
ftr-412	1050	27	.	.	PUNCT
ftr-412	1050	28	(	(	PUNCT
ftr-412	1050	29	c	c	PROPN
ftr-412	1050	30	219)16	219)16	PROPN
ftr-412	1050	31	,	,	PUNCT
ftr-412	1050	32	at	at	ADP
ftr-412	1050	33	http://europa.eu.int	http://europa.eu.int	PROPN
ftr-412	1050	34	(	(	PUNCT
ftr-412	1050	35	last	last	ADJ
ftr-412	1050	36	visited	visit	VERB
ftr-412	1050	37	aug	aug	PROPN
ftr-412	1050	38	2	2	NUM
ftr-412	1050	39	,	,	PUNCT
ftr-412	1050	40	2006	2006	NUM
ftr-412	1050	41	)	)	PUNCT
ftr-412	1050	42	(	(	PUNCT
ftr-412	1050	43	proposing	propose	VERB
ftr-412	1050	44	a	a	DET
ftr-412	1050	45	similar	similar	ADJ
ftr-412	1050	46	digital	digital	ADJ
ftr-412	1050	47	scheme	scheme	NOUN
ftr-412	1050	48	,	,	PUNCT
ftr-412	1050	49	without	without	ADP
ftr-412	1050	50	provision	provision	NOUN
ftr-412	1050	51	for	for	ADP
ftr-412	1050	52	a	a	DET
ftr-412	1050	53	single	single	ADJ
ftr-412	1050	54	payment	payment	NOUN
ftr-412	1050	55	of	of	ADP
ftr-412	1050	56	eu	eu	ADJ
ftr-412	1050	57	-	-	ADJ
ftr-412	1050	58	wide	wide	ADJ
ftr-412	1050	59	vat	vat	NOUN
ftr-412	1050	60	obligations	obligation	NOUN
ftr-412	1050	61	,	,	PUNCT
ftr-412	1050	62	but	but	CCONJ
ftr-412	1050	63	with	with	ADP
ftr-412	1050	64	a	a	DET
ftr-412	1050	65	single	single	ADJ
ftr-412	1050	66	return	return	NOUN
ftr-412	1050	67	and	and	CCONJ
ftr-412	1050	68	filing	filing	NOUN
ftr-412	1050	69	obligations	obligation	NOUN
ftr-412	1050	70	has	have	AUX
ftr-412	1050	71	been	be	AUX
ftr-412	1050	72	proposed	propose	VERB
ftr-412	1050	73	by	by	ADP
ftr-412	1050	74	the	the	DET
ftr-412	1050	75	commission	commission	NOUN
ftr-412	1050	76	under	under	ADP
ftr-412	1050	77	article	article	NOUN
ftr-412	1050	78	22b	22b	NUM
ftr-412	1050	79	)	)	PUNCT
ftr-412	1050	80	.	.	PUNCT
ftr-412	1051	1	124	124	NUM
ftr-412	1051	2	.	.	PUNCT
ftr-412	1052	1	european	european	PROPN
ftr-412	1052	2	commission	commission	PROPN
ftr-412	1052	3	,	,	PUNCT
ftr-412	1052	4	amended	amend	VERB
ftr-412	1052	5	proposal	proposal	NOUN
ftr-412	1052	6	for	for	ADP
ftr-412	1052	7	a	a	DET
ftr-412	1052	8	council	council	NOUN
ftr-412	1052	9	directive	directive	NOUN
ftr-412	1052	10	amending	amend	VERB
ftr-412	1052	11	directive	directive	NOUN
ftr-412	1052	12	77/388	77/388	NUM
ftr-412	1052	13	/	/	SYM
ftr-412	1052	14	eec	eec	PROPN
ftr-412	1052	15	as	as	SCONJ
ftr-412	1052	16	regards	regard	VERB
ftr-412	1052	17	the	the	DET
ftr-412	1052	18	place	place	NOUN
ftr-412	1052	19	of	of	ADP
ftr-412	1052	20	supply	supply	NOUN
ftr-412	1052	21	of	of	ADP
ftr-412	1052	22	services	service	NOUN
ftr-412	1052	23	(	(	PUNCT
ftr-412	1052	24	submitted	submit	VERB
ftr-412	1052	25	by	by	ADP
ftr-412	1052	26	the	the	DET
ftr-412	1052	27	commission	commission	NOUN
ftr-412	1052	28	pursuant	pursuant	ADJ
ftr-412	1052	29	to	to	ADP
ftr-412	1052	30	article	article	NOUN
ftr-412	1052	31	250(2	250(2	NUM
ftr-412	1052	32	)	)	PUNCT
ftr-412	1052	33	of	of	ADP
ftr-412	1052	34	the	the	DET
ftr-412	1052	35	ec	ec	PROPN
ftr-412	1052	36	treaty	treaty	NOUN
ftr-412	1052	37	)	)	PUNCT
ftr-412	1052	38	com(2005)334	com(2005)334	NOUN
ftr-412	1052	39	final	final	ADJ
ftr-412	1052	40	at	at	ADP
ftr-412	1052	41	13	13	NUM
ftr-412	1052	42	.	.	PUNCT
ftr-412	1053	1	member	member	NOUN
ftr-412	1053	2	states	state	NOUN
ftr-412	1053	3	have	have	AUX
ftr-412	1053	4	provided	provide	VERB
ftr-412	1053	5	the	the	DET
ftr-412	1053	6	commission	commission	NOUN
ftr-412	1053	7	with	with	ADP
ftr-412	1053	8	information	information	NOUN
ftr-412	1053	9	showing	show	VERB
ftr-412	1053	10	that	that	SCONJ
ftr-412	1053	11	on	on	ADP
ftr-412	1053	12	30	30	NUM
ftr-412	1053	13	june	june	PROPN
ftr-412	1053	14	2004	2004	NUM
ftr-412	1053	15	there	there	PRON
ftr-412	1053	16	were	be	VERB
ftr-412	1053	17	617	617	NUM
ftr-412	1053	18	live	live	ADJ
ftr-412	1053	19	registrations	registration	NOUN
ftr-412	1053	20	for	for	ADP
ftr-412	1053	21	non	non	ADJ
ftr-412	1053	22	-	-	ADJ
ftr-412	1053	23	established	established	ADJ
ftr-412	1053	24	taxable	taxable	ADJ
ftr-412	1053	25	persons	person	NOUN
ftr-412	1053	26	availing	avail	VERB
ftr-412	1053	27	themselves	themselves	PRON
ftr-412	1053	28	of	of	ADP
ftr-412	1053	29	the	the	DET
ftr-412	1053	30	simplified	simplified	ADJ
ftr-412	1053	31	scheme	scheme	NOUN
ftr-412	1053	32	.	.	PUNCT
ftr-412	1054	1	in	in	ADP
ftr-412	1054	2	the	the	DET
ftr-412	1054	3	year	year	NOUN
ftr-412	1054	4	to	to	ADP
ftr-412	1054	5	30	30	NUM
ftr-412	1054	6	june	june	PROPN
ftr-412	1054	7	2004	2004	NUM
ftr-412	1054	8	,	,	PUNCT
ftr-412	1054	9	these	these	DET
ftr-412	1054	10	non	non	ADJ
ftr-412	1054	11	-	-	ADJ
ftr-412	1054	12	established	established	ADJ
ftr-412	1054	13	persons	person	NOUN
ftr-412	1054	14	paid	pay	VERB
ftr-412	1054	15	vat	vat	NOUN
ftr-412	1054	16	totaling	total	VERB
ftr-412	1054	17	90,315,000	90,315,000	NUM
ftr-412	1054	18	euro	euro	NOUN
ftr-412	1054	19	.	.	PUNCT
ftr-412	1055	1	returns	return	NOUN
ftr-412	1055	2	,	,	PUNCT
ftr-412	1055	3	payments	payment	NOUN
ftr-412	1055	4	of	of	ADP
ftr-412	1055	5	vat	vat	NOUN
ftr-412	1055	6	amounts	amount	NOUN
ftr-412	1055	7	due	due	ADJ
ftr-412	1055	8	and	and	CCONJ
ftr-412	1055	9	collected	collect	VERB
ftr-412	1055	10	,	,	PUNCT
ftr-412	1055	11	and	and	CCONJ
ftr-412	1055	12	even120	even120	PROPN
ftr-412	1055	13	121	121	NUM
ftr-412	1055	14	communications	communication	NOUN
ftr-412	1055	15	by	by	ADP
ftr-412	1055	16	the	the	DET
ftr-412	1055	17	member	member	NOUN
ftr-412	1055	18	state	state	NOUN
ftr-412	1055	19	to	to	ADP
ftr-412	1055	20	the	the	DET
ftr-412	1055	21	non	non	ADJ
ftr-412	1055	22	-	-	ADJ
ftr-412	1055	23	established	established	ADJ
ftr-412	1055	24	taxpayer	taxpayer	NOUN
ftr-412	1055	25	,	,	PUNCT
ftr-412	1055	26	must122	must122	PROPN
ftr-412	1055	27	be	be	VERB
ftr-412	1055	28	in	in	ADP
ftr-412	1055	29	electronic	electronic	ADJ
ftr-412	1055	30	form	form	NOUN
ftr-412	1055	31	.	.	PUNCT
ftr-412	1056	1	article	article	NOUN
ftr-412	1056	2	26c	26c	NUM
ftr-412	1056	3	therefore	therefore	ADV
ftr-412	1056	4	presents	present	VERB
ftr-412	1056	5	in	in	ADP
ftr-412	1056	6	microcosm	microcosm	NOUN
ftr-412	1056	7	a	a	DET
ftr-412	1056	8	fully	fully	ADV
ftr-412	1056	9	functional	functional	ADJ
ftr-412	1056	10	digital	digital	ADJ
ftr-412	1056	11	vat	vat	NOUN
ftr-412	1056	12	.	.	PUNCT
ftr-412	1057	1	if	if	SCONJ
ftr-412	1057	2	elected	elect	VERB
ftr-412	1057	3	by	by	ADP
ftr-412	1057	4	the	the	DET
ftr-412	1057	5	taxpayer	taxpayer	NOUN
ftr-412	1057	6	,	,	PUNCT
ftr-412	1057	7	member	member	NOUN
ftr-412	1057	8	states	state	NOUN
ftr-412	1057	9	are	be	AUX
ftr-412	1057	10	required	require	VERB
ftr-412	1057	11	to	to	PART
ftr-412	1057	12	accept	accept	VERB
ftr-412	1057	13	and	and	CCONJ
ftr-412	1057	14	engage	engage	VERB
ftr-412	1057	15	in	in	ADP
ftr-412	1057	16	this	this	DET
ftr-412	1057	17	fully	fully	ADV
ftr-412	1057	18	digital	digital	ADJ
ftr-412	1057	19	relationship	relationship	NOUN
ftr-412	1057	20	.	.	PUNCT
ftr-412	1058	1	it	it	PRON
ftr-412	1058	2	is	be	AUX
ftr-412	1058	3	estimated	estimate	VERB
ftr-412	1058	4	that123	that123	SCONJ
ftr-412	1058	5	approximately	approximately	ADV
ftr-412	1058	6	617	617	NUM
ftr-412	1058	7	taxpayers	taxpayer	NOUN
ftr-412	1058	8	participate	participate	VERB
ftr-412	1058	9	in	in	ADP
ftr-412	1058	10	the	the	DET
ftr-412	1058	11	article	article	NOUN
ftr-412	1058	12	26c	26c	NUM
ftr-412	1058	13	digital	digital	PROPN
ftr-412	1058	14	vat.124	vat.124	PROPN
ftr-412	1058	15	b.	b.	PROPN
ftr-412	1058	16	digitizing	digitize	VERB
ftr-412	1058	17	the	the	DET
ftr-412	1058	18	rst	rst	NOUN
ftr-412	1058	19	in	in	ADP
ftr-412	1058	20	the	the	DET
ftr-412	1058	21	u.s	u.s	PROPN
ftr-412	1058	22	.	.	PROPN
ftr-412	1058	23	digitizing	digitize	VERB
ftr-412	1058	24	the	the	DET
ftr-412	1058	25	american	american	PROPN
ftr-412	1058	26	rst	rst	PROPN
ftr-412	1058	27	is	be	AUX
ftr-412	1058	28	a	a	DET
ftr-412	1058	29	daunting	daunting	ADJ
ftr-412	1058	30	task	task	NOUN
ftr-412	1058	31	.	.	PUNCT
ftr-412	1059	1	the	the	DET
ftr-412	1059	2	minimum	minimum	ADJ
ftr-412	1059	3	standard	standard	NOUN
ftr-412	1059	4	for	for	ADP
ftr-412	1059	5	a	a	DET
ftr-412	1059	6	digital	digital	ADJ
ftr-412	1059	7	consumption	consumption	NOUN
ftr-412	1059	8	tax	tax	NOUN
ftr-412	1059	9	is	be	AUX
ftr-412	1059	10	an	an	DET
ftr-412	1059	11	e	e	NOUN
ftr-412	1059	12	-	-	VERB
ftr-412	1059	13	filed	file	VERB
ftr-412	1059	14	tax	tax	NOUN
ftr-412	1059	15	return	return	NOUN
ftr-412	1059	16	.	.	PUNCT
ftr-412	1060	1	however	however	ADV
ftr-412	1060	2	,	,	PUNCT
ftr-412	1060	3	in	in	ADP
ftr-412	1060	4	a	a	DET
ftr-412	1060	5	significant	significant	ADJ
ftr-412	1060	6	number	number	NOUN
ftr-412	1060	7	of	of	ADP
ftr-412	1060	8	u.s	u.s	PROPN
ftr-412	1060	9	.	.	PROPN
ftr-412	1060	10	states	state	NOUN
ftr-412	1060	11	with	with	ADP
ftr-412	1060	12	rsts	rst	NOUN
ftr-412	1060	13	there	there	PRON
ftr-412	1060	14	are	be	VERB
ftr-412	1060	15	limited	limited	ADJ
ftr-412	1060	16	provisions	provision	NOUN
ftr-412	1060	17	for	for	ADP
ftr-412	1060	18	e	e	NOUN
ftr-412	1060	19	-	-	NOUN
ftr-412	1060	20	filing	filing	NOUN
ftr-412	1060	21	returns	return	NOUN
ftr-412	1060	22	,	,	PUNCT
ftr-412	1060	23	to	to	PART
ftr-412	1060	24	say	say	VERB
ftr-412	1060	25	nothing	nothing	PRON
ftr-412	1060	26	of	of	ADP
ftr-412	1060	27	all	all	DET
ftr-412	1060	28	the	the	DET
ftr-412	1060	29	other	other	ADJ
ftr-412	1060	30	e	e	NOUN
ftr-412	1060	31	-	-	NOUN
ftr-412	1060	32	functionalities	functionality	NOUN
ftr-412	1060	33	that	that	PRON
ftr-412	1060	34	constitute	constitute	VERB
ftr-412	1060	35	a	a	DET
ftr-412	1060	36	fully	fully	ADV
ftr-412	1060	37	transactional	transactional	ADJ
ftr-412	1060	38	(	(	PUNCT
ftr-412	1060	39	“	"	PUNCT
ftr-412	1060	40	stage	stage	NOUN
ftr-412	1060	41	4	4	NUM
ftr-412	1060	42	”	"	PUNCT
ftr-412	1060	43	)	)	PUNCT
ftr-412	1060	44	e	e	NOUN
ftr-412	1060	45	-	-	NOUN
ftr-412	1060	46	tax	tax	NOUN
ftr-412	1060	47	system	system	NOUN
ftr-412	1060	48	under	under	ADP
ftr-412	1060	49	idabc	idabc	NOUN
ftr-412	1060	50	benchmarking	benchmarke	VERB
ftr-412	1060	51	–	–	PUNCT
ftr-412	1060	52	the	the	DET
ftr-412	1060	53	capacity	capacity	NOUN
ftr-412	1060	54	for	for	ADP
ftr-412	1060	55	a	a	DET
ftr-412	1060	56	full	full	ADJ
ftr-412	1060	57	range	range	NOUN
ftr-412	1060	58	of	of	ADP
ftr-412	1060	59	digital	digital	ADJ
ftr-412	1060	60	declarations	declaration	NOUN
ftr-412	1060	61	,	,	PUNCT
ftr-412	1060	62	comprehensive	comprehensive	ADJ
ftr-412	1060	63	forms	form	NOUN
ftr-412	1060	64	downloading	download	VERB
ftr-412	1060	65	capabilities	capability	NOUN
ftr-412	1060	66	,	,	PUNCT
ftr-412	1060	67	digital	digital	ADJ
ftr-412	1060	68	authentication	authentication	NOUN
ftr-412	1060	69	,	,	PUNCT
ftr-412	1060	70	full	full	ADJ
ftr-412	1060	71	case	case	NOUN
ftr-412	1060	72	handling	handling	NOUN
ftr-412	1060	73	,	,	PUNCT
ftr-412	1060	74	decision	decision	NOUN
ftr-412	1060	75	requests	request	NOUN
ftr-412	1060	76	,	,	PUNCT
ftr-412	1060	77	confidential	confidential	ADJ
ftr-412	1060	78	document	document	NOUN
ftr-412	1060	79	deliveries	delivery	NOUN
ftr-412	1060	80	and	and	CCONJ
ftr-412	1060	81	notifications	notification	NOUN
ftr-412	1060	82	all	all	ADV
ftr-412	1060	83	through	through	ADP
ftr-412	1060	84	a	a	DET
ftr-412	1060	85	secure	secure	ADJ
ftr-412	1060	86	digital	digital	ADJ
ftr-412	1060	87	medium	medium	ADJ
ftr-412	1060	88	and	and	CCONJ
ftr-412	1060	89	uniform	uniform	ADJ
ftr-412	1060	90	web	web	NOUN
ftr-412	1060	91	portal	portal	NOUN
ftr-412	1060	92	.	.	PUNCT
ftr-412	1061	1	in	in	ADP
ftr-412	1061	2	a	a	DET
ftr-412	1061	3	2006	2006	NUM
ftr-412	1061	4	survey	survey	NOUN
ftr-412	1061	5	the	the	DET
ftr-412	1061	6	federation	federation	NOUN
ftr-412	1061	7	of	of	ADP
ftr-412	1061	8	tax	tax	NOUN
ftr-412	1061	9	administrators	administrator	NOUN
ftr-412	1061	10	examined	examine	VERB
ftr-412	1061	11	e	e	NOUN
ftr-412	1061	12	-	-	NOUN
ftr-412	1061	13	filing	filing	NOUN
ftr-412	1061	14	options	option	NOUN
ftr-412	1061	15	in	in	ADP
ftr-412	1061	16	sales	sale	NOUN
ftr-412	1061	17	and	and	CCONJ
ftr-412	1061	18	use	use	VERB
ftr-412	1061	19	taxes	taxis	NOUN
ftr-412	1061	20	in	in	ADP
ftr-412	1061	21	the	the	DET
ftr-412	1061	22	forty	forty	NUM
ftr-412	1061	23	-	-	PUNCT
ftr-412	1061	24	five	five	NUM
ftr-412	1061	25	692	692	NUM
ftr-412	1061	26	florida	florida	PROPN
ftr-412	1061	27	tax	tax	NOUN
ftr-412	1061	28	review	review	NOUN
ftr-412	1061	29	vol	vol	NOUN
ftr-412	1061	30	.	.	PUNCT
ftr-412	1062	1	7:10	7:10	NUM
ftr-412	1062	2	125	125	NUM
ftr-412	1062	3	.	.	PUNCT
ftr-412	1063	1	federation	federation	PROPN
ftr-412	1063	2	of	of	ADP
ftr-412	1063	3	tax	tax	PROPN
ftr-412	1063	4	administrators	administrators	PROPN
ftr-412	1063	5	,	,	PUNCT
ftr-412	1063	6	state	state	NOUN
ftr-412	1063	7	ec	ec	PROPN
ftr-412	1063	8	snapshots	snapshot	NOUN
ftr-412	1063	9	(	(	PUNCT
ftr-412	1063	10	updated	update	VERB
ftr-412	1063	11	april	april	PROPN
ftr-412	1063	12	18	18	NUM
ftr-412	1063	13	,	,	PUNCT
ftr-412	1063	14	2006	2006	NUM
ftr-412	1063	15	)	)	PUNCT
ftr-412	1063	16	at	at	ADP
ftr-412	1063	17	http://taxadmin.org/fta/edi/ecsnaps.html	http://taxadmin.org/fta/edi/ecsnaps.html	X
ftr-412	1063	18	indicates	indicate	VERB
ftr-412	1063	19	that	that	SCONJ
ftr-412	1063	20	alabama	alabama	PROPN
ftr-412	1063	21	,	,	PUNCT
ftr-412	1063	22	arkansas	arkansas	PROPN
ftr-412	1063	23	,	,	PUNCT
ftr-412	1063	24	georgia	georgia	PROPN
ftr-412	1063	25	,	,	PUNCT
ftr-412	1063	26	kentucky	kentucky	PROPN
ftr-412	1063	27	,	,	PUNCT
ftr-412	1063	28	maryland	maryland	PROPN
ftr-412	1063	29	,	,	PUNCT
ftr-412	1063	30	michigan	michigan	PROPN
ftr-412	1063	31	,	,	PUNCT
ftr-412	1063	32	mississippi	mississippi	PROPN
ftr-412	1063	33	,	,	PUNCT
ftr-412	1063	34	nebraska	nebraska	PROPN
ftr-412	1063	35	,	,	PUNCT
ftr-412	1063	36	nevada	nevada	PROPN
ftr-412	1063	37	,	,	PUNCT
ftr-412	1063	38	new	new	PROPN
ftr-412	1063	39	jersey	jersey	PROPN
ftr-412	1063	40	,	,	PUNCT
ftr-412	1063	41	utah	utah	PROPN
ftr-412	1063	42	,	,	PUNCT
ftr-412	1063	43	vermont	vermont	PROPN
ftr-412	1063	44	and	and	CCONJ
ftr-412	1063	45	west	west	PROPN
ftr-412	1063	46	virginia	virginia	PROPN
ftr-412	1063	47	require	require	VERB
ftr-412	1063	48	some	some	PRON
ftr-412	1063	49	or	or	CCONJ
ftr-412	1063	50	all	all	DET
ftr-412	1063	51	rst	rst	NOUN
ftr-412	1063	52	returns	return	NOUN
ftr-412	1063	53	to	to	PART
ftr-412	1063	54	be	be	AUX
ftr-412	1063	55	filed	file	VERB
ftr-412	1063	56	on	on	ADP
ftr-412	1063	57	paper	paper	NOUN
ftr-412	1063	58	.	.	PUNCT
ftr-412	1064	1	this	this	DET
ftr-412	1064	2	determination	determination	NOUN
ftr-412	1064	3	is	be	AUX
ftr-412	1064	4	not	not	PART
ftr-412	1064	5	a	a	DET
ftr-412	1064	6	dire	dire	NOUN
ftr-412	1064	7	at	at	ADP
ftr-412	1064	8	it	it	PRON
ftr-412	1064	9	may	may	AUX
ftr-412	1064	10	seem	seem	VERB
ftr-412	1064	11	.	.	PUNCT
ftr-412	1065	1	in	in	ADP
ftr-412	1065	2	many	many	ADJ
ftr-412	1065	3	of	of	ADP
ftr-412	1065	4	these	these	DET
ftr-412	1065	5	states	state	NOUN
ftr-412	1065	6	many	many	ADJ
ftr-412	1065	7	sales	sale	NOUN
ftr-412	1065	8	and	and	CCONJ
ftr-412	1065	9	use	use	VERB
ftr-412	1065	10	tax	tax	NOUN
ftr-412	1065	11	returns	return	NOUN
ftr-412	1065	12	can	can	AUX
ftr-412	1065	13	be	be	AUX
ftr-412	1065	14	e	e	VERB
ftr-412	1065	15	-	-	VERB
ftr-412	1065	16	filed	file	VERB
ftr-412	1065	17	,	,	PUNCT
ftr-412	1065	18	and	and	CCONJ
ftr-412	1065	19	in	in	ADP
ftr-412	1065	20	most	most	ADJ
ftr-412	1065	21	cases	case	NOUN
ftr-412	1065	22	there	there	PRON
ftr-412	1065	23	is	be	VERB
ftr-412	1065	24	a	a	DET
ftr-412	1065	25	commitment	commitment	NOUN
ftr-412	1065	26	by	by	ADP
ftr-412	1065	27	the	the	DET
ftr-412	1065	28	state	state	NOUN
ftr-412	1065	29	to	to	PART
ftr-412	1065	30	move	move	VERB
ftr-412	1065	31	toward	toward	ADP
ftr-412	1065	32	fully	fully	ADV
ftr-412	1065	33	digital	digital	ADJ
ftr-412	1065	34	filing	filing	NOUN
ftr-412	1065	35	options	option	NOUN
ftr-412	1065	36	.	.	PUNCT
ftr-412	1066	1	126	126	NUM
ftr-412	1066	2	.	.	PUNCT
ftr-412	1067	1	the	the	DET
ftr-412	1067	2	854	854	NUM
ftr-412	1067	3	jurisdictions	jurisdiction	NOUN
ftr-412	1067	4	are	be	AUX
ftr-412	1067	5	comprised	comprise	VERB
ftr-412	1067	6	of	of	ADP
ftr-412	1067	7	12	12	NUM
ftr-412	1067	8	states	state	NOUN
ftr-412	1067	9	[	[	X
ftr-412	1067	10	alaska	alaska	NOUN
ftr-412	1067	11	has	have	VERB
ftr-412	1067	12	no	no	DET
ftr-412	1067	13	state	state	NOUN
ftr-412	1067	14	level	level	NOUN
ftr-412	1067	15	rsts	rst	NOUN
ftr-412	1067	16	but	but	CCONJ
ftr-412	1067	17	numerous	numerous	ADJ
ftr-412	1067	18	sub	sub	ADJ
ftr-412	1067	19	-	-	ADJ
ftr-412	1067	20	state	state	ADJ
ftr-412	1067	21	level	level	NOUN
ftr-412	1067	22	rsts	rst	NOUN
ftr-412	1067	23	]	]	PUNCT
ftr-412	1067	24	,	,	PUNCT
ftr-412	1067	25	281	281	NUM
ftr-412	1067	26	counties	county	NOUN
ftr-412	1067	27	,	,	PUNCT
ftr-412	1067	28	559	559	NUM
ftr-412	1067	29	cities	city	NOUN
ftr-412	1067	30	and	and	CCONJ
ftr-412	1067	31	2	2	NUM
ftr-412	1067	32	districts	district	NOUN
ftr-412	1067	33	.	.	PUNCT
ftr-412	1068	1	127	127	NUM
ftr-412	1068	2	.	.	PUNCT
ftr-412	1069	1	for	for	ADP
ftr-412	1069	2	example	example	NOUN
ftr-412	1069	3	,	,	PUNCT
ftr-412	1069	4	the	the	DET
ftr-412	1069	5	following	follow	VERB
ftr-412	1069	6	eight	eight	NUM
ftr-412	1069	7	states	state	NOUN
ftr-412	1069	8	have	have	VERB
ftr-412	1069	9	mandatory	mandatory	ADJ
ftr-412	1069	10	e	e	NOUN
ftr-412	1069	11	-	-	NOUN
ftr-412	1069	12	filing	filing	NOUN
ftr-412	1069	13	and	and	CCONJ
ftr-412	1069	14	epayment	epayment	NOUN
ftr-412	1069	15	systems	system	NOUN
ftr-412	1069	16	in	in	ADP
ftr-412	1069	17	place	place	NOUN
ftr-412	1069	18	for	for	ADP
ftr-412	1069	19	“	"	PUNCT
ftr-412	1069	20	large	large	ADJ
ftr-412	1069	21	”	"	PUNCT
ftr-412	1069	22	consumption	consumption	NOUN
ftr-412	1069	23	tax	tax	NOUN
ftr-412	1069	24	filers	filer	NOUN
ftr-412	1069	25	.	.	PUNCT
ftr-412	1070	1	these	these	DET
ftr-412	1070	2	filing	filing	NOUN
ftr-412	1070	3	requirements	requirement	NOUN
ftr-412	1070	4	are	be	AUX
ftr-412	1070	5	frequently	frequently	ADV
ftr-412	1070	6	reported	report	VERB
ftr-412	1070	7	on	on	ADP
ftr-412	1070	8	the	the	DET
ftr-412	1070	9	state	state	NOUN
ftr-412	1070	10	web	web	NOUN
ftr-412	1070	11	pages	page	NOUN
ftr-412	1070	12	.	.	PUNCT
ftr-412	1071	1	in	in	ADP
ftr-412	1071	2	connecticut	connecticut	PROPN
ftr-412	1071	3	electronic	electronic	ADJ
ftr-412	1071	4	filing	filing	NOUN
ftr-412	1071	5	is	be	AUX
ftr-412	1071	6	m	m	PROPN
ftr-412	1071	7	a	a	PRON
ftr-412	1071	8	n	n	PROPN
ftr-412	1072	1	d	d	PROPN
ftr-412	1072	2	a	a	DET
ftr-412	1072	3	t	t	NOUN
ftr-412	1073	1	o	o	NOUN
ftr-412	1073	2	r	r	NOUN
ftr-412	1073	3	y	y	PROPN
ftr-412	1074	1	i	i	PRON
ftr-412	1074	2	f	f	PROPN
ftr-412	1074	3	a	a	PRON
ftr-412	1074	4	n	n	CCONJ
ftr-412	1074	5	n	n	ADP
ftr-412	1074	6	u	u	NOUN
ftr-412	1074	7	a	a	DET
ftr-412	1074	8	l	l	NOUN
ftr-412	1074	9	l	l	NOUN
ftr-412	1075	1	i	i	PRON
ftr-412	1076	1	a	a	PRON
ftr-412	1076	2	b	b	NOUN
ftr-412	1077	1	i	i	NOUN
ftr-412	1077	2	l	l	NOUN
ftr-412	1078	1	i	i	PRON
ftr-412	1078	2	t	t	VERB
ftr-412	1078	3	i	i	PRON
ftr-412	1078	4	e	e	NOUN
ftr-412	1078	5	s	s	X
ftr-412	1078	6	e	e	X
ftr-412	1078	7	x	x	X
ftr-412	1078	8	c	c	NOUN
ftr-412	1078	9	e	e	X
ftr-412	1078	10	e	e	X
ftr-412	1078	11	d	d	PROPN
ftr-412	1078	12	$	$	SYM
ftr-412	1078	13	1	1	NUM
ftr-412	1078	14	0	0	NUM
ftr-412	1078	15	0	0	NUM
ftr-412	1078	16	,	,	PUNCT
ftr-412	1078	17	0	0	NUM
ftr-412	1078	18	0	0	NUM
ftr-412	1078	19	0	0	NUM
ftr-412	1078	20	.	.	PUNCT
ftr-412	1079	1	(	(	PUNCT
ftr-412	1079	2	http://www.drs.state.ct.us/electronicservices/fastfiling.htm	http://www.drs.state.ct.us/electronicservices/fastfiling.htm	PROPN
ftr-412	1079	3	)	)	PUNCT
ftr-412	1079	4	.	.	PUNCT
ftr-412	1080	1	in	in	ADP
ftr-412	1080	2	florida	florida	PROPN
ftr-412	1080	3	all	all	DET
ftr-412	1080	4	zero	zero	NUM
ftr-412	1080	5	returns	return	NOUN
ftr-412	1080	6	must	must	AUX
ftr-412	1080	7	be	be	AUX
ftr-412	1080	8	filed	file	VERB
ftr-412	1080	9	electronically	electronically	ADV
ftr-412	1080	10	as	as	ADV
ftr-412	1080	11	well	well	ADV
ftr-412	1080	12	as	as	ADP
ftr-412	1080	13	the	the	DET
ftr-412	1080	14	returns	return	NOUN
ftr-412	1080	15	for	for	ADP
ftr-412	1080	16	filers	filer	NOUN
ftr-412	1080	17	who	who	PRON
ftr-412	1080	18	have	have	VERB
ftr-412	1080	19	in	in	ADP
ftr-412	1080	20	excess	excess	NOUN
ftr-412	1080	21	of	of	ADP
ftr-412	1080	22	$	$	SYM
ftr-412	1080	23	3	3	NUM
ftr-412	1080	24	0	0	NUM
ftr-412	1080	25	,	,	PUNCT
ftr-412	1080	26	0	0	NUM
ftr-412	1080	27	0	0	NUM
ftr-412	1080	28	0	0	NUM
ftr-412	1081	1	i	i	PRON
ftr-412	1081	2	n	n	VERB
ftr-412	1081	3	a	a	DET
ftr-412	1081	4	n	n	CCONJ
ftr-412	1081	5	n	n	ADP
ftr-412	1081	6	u	u	NOUN
ftr-412	1081	7	a	a	DET
ftr-412	1081	8	l	l	NOUN
ftr-412	1081	9	l	l	NOUN
ftr-412	1082	1	i	i	PRON
ftr-412	1083	1	a	a	PRON
ftr-412	1083	2	b	b	NOUN
ftr-412	1084	1	i	i	NOUN
ftr-412	1084	2	l	l	NOUN
ftr-412	1085	1	i	i	PRON
ftr-412	1085	2	t	t	VERB
ftr-412	1085	3	y	y	PROPN
ftr-412	1086	1	i	i	PRON
ftr-412	1086	2	n	n	VERB
ftr-412	1086	3	t	t	NOUN
ftr-412	1086	4	h	h	NOUN
ftr-412	1087	1	e	e	NOUN
ftr-412	1087	2	p	p	NOUN
ftr-412	1087	3	r	r	NOUN
ftr-412	1088	1	i	i	PRON
ftr-412	1088	2	o	o	NOUN
ftr-412	1089	1	r	r	NOUN
ftr-412	1089	2	y	y	PROPN
ftr-412	1089	3	e	e	X
ftr-412	1089	4	a	a	DET
ftr-412	1089	5	r	r	NOUN
ftr-412	1089	6	.	.	PUNCT
ftr-412	1090	1	(	(	PUNCT
ftr-412	1090	2	http://www.state.fl.us/dor/forms/dr15inst.html	http://www.state.fl.us/dor/forms/dr15inst.html	PROPN
ftr-412	1090	3	)	)	PUNCT
ftr-412	1090	4	.	.	PUNCT
ftr-412	1091	1	in	in	ADP
ftr-412	1091	2	louisiana	louisiana	PROPN
ftr-412	1091	3	businesses	business	NOUN
ftr-412	1091	4	with	with	ADP
ftr-412	1091	5	liabilities	liability	NOUN
ftr-412	1091	6	i	i	PRON
ftr-412	1091	7	n	n	VERB
ftr-412	1091	8	e	e	X
ftr-412	1091	9	x	x	X
ftr-412	1091	10	c	c	X
ftr-412	1091	11	e	e	NOUN
ftr-412	1091	12	s	s	PROPN
ftr-412	1091	13	s	s	X
ftr-412	1091	14	o	o	NOUN
ftr-412	1091	15	f	f	PROPN
ftr-412	1091	16	$	$	SYM
ftr-412	1091	17	2	2	NUM
ftr-412	1091	18	0	0	NUM
ftr-412	1091	19	,	,	PUNCT
ftr-412	1091	20	0	0	NUM
ftr-412	1091	21	0	0	NUM
ftr-412	1091	22	0	0	NUM
ftr-412	1091	23	m	m	VERB
ftr-412	1091	24	u	u	NOUN
ftr-412	1091	25	s	s	PROPN
ftr-412	1091	26	t	t	NOUN
ftr-412	1091	27	p	p	NOUN
ftr-412	1091	28	a	a	DET
ftr-412	1091	29	y	y	PROPN
ftr-412	1091	30	b	b	PROPN
ftr-412	1091	31	y	y	PROPN
ftr-412	1091	32	e	e	PROPN
ftr-412	1091	33	f	f	PROPN
ftr-412	1091	34	t	t	PROPN
ftr-412	1091	35	.	.	PUNCT
ftr-412	1092	1	(	(	PUNCT
ftr-412	1092	2	http://www.rev.state.la.us/sections/eservices/default.asp#efbt	http://www.rev.state.la.us/sections/eservices/default.asp#efbt	NOUN
ftr-412	1092	3	)	)	PUNCT
ftr-412	1092	4	.	.	PUNCT
ftr-412	1093	1	missouri	missouri	PROPN
ftr-412	1093	2	has	have	VERB
ftr-412	1093	3	a	a	DET
ftr-412	1093	4	mandatory	mandatory	ADJ
ftr-412	1093	5	e	e	NOUN
ftr-412	1093	6	-	-	ADJ
ftr-412	1093	7	filing	filing	NOUN
ftr-412	1093	8	system	system	NOUN
ftr-412	1093	9	for	for	ADP
ftr-412	1093	10	all	all	DET
ftr-412	1093	11	taxpayers	taxpayer	NOUN
ftr-412	1093	12	who	who	PRON
ftr-412	1093	13	had	have	VERB
ftr-412	1093	14	in	in	ADP
ftr-412	1093	15	excess	excess	NOUN
ftr-412	1093	16	of	of	ADP
ftr-412	1093	17	$	$	SYM
ftr-412	1093	18	15,000	15,000	NUM
ftr-412	1093	19	in	in	ADP
ftr-412	1093	20	liability	liability	NOUN
ftr-412	1093	21	in	in	ADP
ftr-412	1093	22	6	6	NUM
ftr-412	1093	23	of	of	ADP
ftr-412	1093	24	the	the	DET
ftr-412	1093	25	previous	previous	ADJ
ftr-412	1093	26	12	12	NUM
ftr-412	1093	27	months	month	NOUN
ftr-412	1093	28	,	,	PUNCT
ftr-412	1093	29	at	at	ADP
ftr-412	1093	30	http://www.dor.mo.gov/tax/business/payonline.htm	http://www.dor.mo.gov/tax/business/payonline.htm	PROPN
ftr-412	1093	31	(	(	PUNCT
ftr-412	1093	32	last	last	ADJ
ftr-412	1093	33	visited	visit	VERB
ftr-412	1093	34	aug	aug	PROPN
ftr-412	1093	35	.	.	PROPN
ftr-412	1093	36	2	2	NUM
ftr-412	1093	37	,	,	PUNCT
ftr-412	1093	38	2006	2006	NUM
ftr-412	1093	39	)	)	PUNCT
ftr-412	1093	40	.	.	PUNCT
ftr-412	1094	1	new	new	PROPN
ftr-412	1094	2	york	york	PROPN
ftr-412	1094	3	has	have	VERB
ftr-412	1094	4	a	a	DET
ftr-412	1094	5	mandatory	mandatory	ADJ
ftr-412	1094	6	e	e	NOUN
ftr-412	1094	7	-	-	ADJ
ftr-412	1094	8	filing	filing	NOUN
ftr-412	1094	9	system	system	NOUN
ftr-412	1094	10	,	,	PUNCT
ftr-412	1094	11	called	call	VERB
ftr-412	1094	12	propfile	propfile	NOUN
ftr-412	1094	13	,	,	PUNCT
ftr-412	1094	14	for	for	ADP
ftr-412	1094	15	t	t	PROPN
ftr-412	1094	16	a	a	PRON
ftr-412	1094	17	x	x	X
ftr-412	1094	18	p	p	X
ftr-412	1094	19	a	a	DET
ftr-412	1094	20	ye	ye	NOUN
ftr-412	1094	21	r	r	NOUN
ftr-412	1094	22	s	s	NOUN
ftr-412	1094	23	w	w	NOUN
ftr-412	1094	24	i	i	PRON
ftr-412	1094	25	th	th	X
ftr-412	1094	26	l	l	X
ftr-412	1094	27	ia	ia	PROPN
ftr-412	1095	1	b	b	PROPN
ftr-412	1095	2	i	i	PRON
ftr-412	1096	1	l	l	NOUN
ftr-412	1096	2	i	i	PRON
ftr-412	1096	3	t	t	VERB
ftr-412	1096	4	ie	ie	X
ftr-412	1096	5	s	s	VERB
ftr-412	1096	6	in	in	ADP
ftr-412	1096	7	e	e	NOUN
ftr-412	1096	8	x	x	X
ftr-412	1096	9	c	c	X
ftr-412	1096	10	e	e	NOUN
ftr-412	1096	11	s	s	PROPN
ftr-412	1096	12	s	s	X
ftr-412	1096	13	o	o	NOUN
ftr-412	1096	14	f	f	NOUN
ftr-412	1096	15	$	$	SYM
ftr-412	1096	16	5	5	NUM
ftr-412	1096	17	0	0	NUM
ftr-412	1096	18	0	0	NUM
ftr-412	1096	19	,	,	PUNCT
ftr-412	1096	20	0	0	NUM
ftr-412	1096	21	0	0	NUM
ftr-412	1096	22	0	0	NUM
ftr-412	1097	1	a	a	DET
ftr-412	1097	2	n	n	CCONJ
ftr-412	1097	3	n	n	ADP
ftr-412	1097	4	u	u	NOUN
ftr-412	1097	5	a	a	DET
ftr-412	1097	6	l	l	NOUN
ftr-412	1097	7	ly	ly	ADP
ftr-412	1097	8	a	a	DET
ftr-412	1097	9	t	t	NOUN
ftr-412	1097	10	http://www.tax.state.ny.us/prompt/sales_tax/sttoc00.htm	http://www.tax.state.ny.us/prompt/sales_tax/sttoc00.htm	NOUN
ftr-412	1098	1	(	(	PUNCT
ftr-412	1098	2	last	last	ADV
ftr-412	1098	3	visited	visit	VERB
ftr-412	1098	4	aug	aug	PROPN
ftr-412	1098	5	.	.	PROPN
ftr-412	1098	6	2	2	NUM
ftr-412	1098	7	,	,	PUNCT
ftr-412	1098	8	2006	2006	NUM
ftr-412	1098	9	)	)	PUNCT
ftr-412	1098	10	.	.	PUNCT
ftr-412	1099	1	oklahoma	oklahoma	PROPN
ftr-412	1099	2	has	have	VERB
ftr-412	1099	3	a	a	DET
ftr-412	1099	4	mandatory	mandatory	ADJ
ftr-412	1099	5	e	e	NOUN
ftr-412	1099	6	-	-	ADJ
ftr-412	1099	7	filing	filing	NOUN
ftr-412	1099	8	program	program	NOUN
ftr-412	1099	9	for	for	ADP
ftr-412	1099	10	taxpayers	taxpayer	NOUN
ftr-412	1099	11	with	with	ADP
ftr-412	1099	12	in	in	ADP
ftr-412	1099	13	excess	excess	NOUN
ftr-412	1099	14	of	of	ADP
ftr-412	1099	15	$	$	SYM
ftr-412	1099	16	100,000	100,000	NUM
ftr-412	1099	17	in	in	ADP
ftr-412	1099	18	liability	liability	NOUN
ftr-412	1099	19	per	per	ADP
ftr-412	1099	20	month	month	NOUN
ftr-412	1099	21	at	at	ADP
ftr-412	1099	22	http://www.oktax.state.ok.us/oktax/quicktax.html	http://www.oktax.state.ok.us/oktax/quicktax.html	PROPN
ftr-412	1099	23	(	(	PUNCT
ftr-412	1099	24	last	last	ADJ
ftr-412	1099	25	visited	visit	VERB
ftr-412	1099	26	aug	aug	PROPN
ftr-412	1099	27	.	.	PROPN
ftr-412	1099	28	2	2	NUM
ftr-412	1099	29	,	,	PUNCT
ftr-412	1099	30	2006	2006	NUM
ftr-412	1099	31	)	)	PUNCT
ftr-412	1099	32	.	.	PUNCT
ftr-412	1100	1	in	in	ADP
ftr-412	1100	2	texas	texas	PROPN
ftr-412	1100	3	electronic	electronic	ADJ
ftr-412	1100	4	filing	filing	NOUN
ftr-412	1100	5	is	be	AUX
ftr-412	1100	6	mandatory	mandatory	ADJ
ftr-412	1100	7	for	for	ADP
ftr-412	1100	8	filers	filer	NOUN
ftr-412	1100	9	with	with	ADP
ftr-412	1100	10	a	a	DET
ftr-412	1100	11	past	past	ADJ
ftr-412	1100	12	year	year	NOUN
ftr-412	1100	13	sales	sale	NOUN
ftr-412	1100	14	tax	tax	NOUN
ftr-412	1100	15	liability	liability	NOUN
ftr-412	1100	16	of	of	ADP
ftr-412	1100	17	$	$	SYM
ftr-412	1100	18	100,000	100,000	NUM
ftr-412	1100	19	or	or	CCONJ
ftr-412	1100	20	more	more	ADJ
ftr-412	1100	21	.	.	PUNCT
ftr-412	1101	1	this	this	DET
ftr-412	1101	2	filing	filing	NOUN
ftr-412	1101	3	must	must	AUX
ftr-412	1101	4	be	be	AUX
ftr-412	1101	5	through	through	ADP
ftr-412	1101	6	edi	edi	PROPN
ftr-412	1101	7	if	if	SCONJ
ftr-412	1101	8	there	there	PRON
ftr-412	1101	9	are	be	VERB
ftr-412	1101	10	more	more	ADJ
ftr-412	1101	11	than	than	ADP
ftr-412	1101	12	30	30	NUM
ftr-412	1101	13	texas	texas	PROPN
ftr-412	1101	14	locations	location	NOUN
ftr-412	1101	15	at	at	ADP
ftr-412	1101	16	http://www.window.state.tx.us/webfile/index.html	http://www.window.state.tx.us/webfile/index.html	PROPN
ftr-412	1101	17	(	(	PUNCT
ftr-412	1101	18	last	last	ADJ
ftr-412	1101	19	visited	visit	VERB
ftr-412	1101	20	aug	aug	PROPN
ftr-412	1101	21	.	.	PROPN
ftr-412	1101	22	2	2	NUM
ftr-412	1101	23	,	,	PUNCT
ftr-412	1101	24	2006	2006	NUM
ftr-412	1101	25	)	)	PUNCT
ftr-412	1101	26	.	.	PUNCT
ftr-412	1102	1	utah	utah	PROPN
ftr-412	1102	2	requires	require	VERB
ftr-412	1102	3	taxpayers	taxpayer	NOUN
ftr-412	1102	4	with	with	ADP
ftr-412	1102	5	liabilities	liability	NOUN
ftr-412	1102	6	in	in	ADP
ftr-412	1102	7	excess	excess	NOUN
ftr-412	1102	8	of	of	ADP
ftr-412	1102	9	$	$	SYM
ftr-412	1102	10	96,000	96,000	NUM
ftr-412	1102	11	to	to	ADP
ftr-412	1102	12	e	e	NOUN
ftr-412	1102	13	-	-	VERB
ftr-412	1102	14	file	file	NOUN
ftr-412	1102	15	at	at	ADP
ftr-412	1102	16	http://www.tax.ex.state.ut.us/sales/salestaxonline.html	http://www.tax.ex.state.ut.us/sales/salestaxonline.html	NOUN
ftr-412	1102	17	(	(	PUNCT
ftr-412	1102	18	last	last	ADJ
ftr-412	1102	19	visited	visit	VERB
ftr-412	1102	20	aug	aug	PROPN
ftr-412	1102	21	.	.	PROPN
ftr-412	1102	22	2	2	NUM
ftr-412	1102	23	,	,	PUNCT
ftr-412	1102	24	2006	2006	NUM
ftr-412	1102	25	)	)	PUNCT
ftr-412	1102	26	.	.	PUNCT
ftr-412	1103	1	128	128	NUM
ftr-412	1103	2	.	.	PUNCT
ftr-412	1104	1	xml	xml	NOUN
ftr-412	1104	2	(	(	PUNCT
ftr-412	1104	3	extensible	extensible	ADJ
ftr-412	1104	4	markup	markup	NOUN
ftr-412	1104	5	language	language	NOUN
ftr-412	1104	6	):	):	PUNCT
ftr-412	1104	7	xml	xml	NOUN
ftr-412	1104	8	is	be	AUX
ftr-412	1104	9	a	a	DET
ftr-412	1104	10	newer	new	ADJ
ftr-412	1104	11	technology	technology	NOUN
ftr-412	1104	12	and	and	CCONJ
ftr-412	1104	13	one	one	NUM
ftr-412	1104	14	that	that	PRON
ftr-412	1104	15	shows	show	VERB
ftr-412	1104	16	promise	promise	NOUN
ftr-412	1104	17	of	of	ADP
ftr-412	1104	18	coming	come	VERB
ftr-412	1104	19	closest	close	ADJ
ftr-412	1104	20	to	to	ADP
ftr-412	1104	21	the	the	DET
ftr-412	1104	22	goal	goal	NOUN
ftr-412	1104	23	of	of	ADP
ftr-412	1104	24	a	a	DET
ftr-412	1104	25	universal	universal	ADJ
ftr-412	1104	26	language	language	NOUN
ftr-412	1104	27	for	for	ADP
ftr-412	1104	28	electronic	electronic	ADJ
ftr-412	1104	29	commerce	commerce	NOUN
ftr-412	1104	30	.	.	PUNCT
ftr-412	1105	1	in	in	ADP
ftr-412	1105	2	xml	xml	PROPN
ftr-412	1105	3	,	,	PUNCT
ftr-412	1105	4	a	a	DET
ftr-412	1105	5	“	"	PUNCT
ftr-412	1105	6	tag	tag	NOUN
ftr-412	1105	7	”	"	PUNCT
ftr-412	1105	8	is	be	AUX
ftr-412	1105	9	attached	attach	VERB
ftr-412	1105	10	to	to	ADP
ftr-412	1105	11	each	each	DET
ftr-412	1105	12	data	datum	NOUN
ftr-412	1105	13	element	element	NOUN
ftr-412	1105	14	within	within	ADP
ftr-412	1105	15	a	a	DET
ftr-412	1105	16	transaction	transaction	NOUN
ftr-412	1105	17	,	,	PUNCT
ftr-412	1105	18	giving	give	VERB
ftr-412	1105	19	information	information	NOUN
ftr-412	1105	20	concerning	concern	VERB
ftr-412	1105	21	both	both	CCONJ
ftr-412	1105	22	the	the	DET
ftr-412	1105	23	semantic	semantic	ADJ
ftr-412	1105	24	meaning	meaning	NOUN
ftr-412	1105	25	of	of	ADP
ftr-412	1105	26	the	the	DET
ftr-412	1105	27	data	data	NOUN
ftr-412	1105	28	element	element	NOUN
ftr-412	1105	29	itself	itself	PRON
ftr-412	1105	30	,	,	PUNCT
ftr-412	1105	31	but	but	CCONJ
ftr-412	1105	32	also	also	ADV
ftr-412	1105	33	its	its	PRON
ftr-412	1105	34	structure	structure	NOUN
ftr-412	1105	35	within	within	ADP
ftr-412	1105	36	the	the	DET
ftr-412	1105	37	tax	tax	NOUN
ftr-412	1105	38	-	-	PUNCT
ftr-412	1105	39	reporting	report	VERB
ftr-412	1105	40	document	document	NOUN
ftr-412	1105	41	.	.	PUNCT
ftr-412	1106	1	because	because	SCONJ
ftr-412	1106	2	the	the	DET
ftr-412	1106	3	“	"	PUNCT
ftr-412	1106	4	tags	tag	NOUN
ftr-412	1106	5	”	"	PUNCT
ftr-412	1106	6	are	be	AUX
ftr-412	1106	7	not	not	PART
ftr-412	1106	8	prestates	prestate	NOUN
ftr-412	1106	9	(	(	PUNCT
ftr-412	1106	10	plus	plus	CCONJ
ftr-412	1106	11	the	the	DET
ftr-412	1106	12	district	district	NOUN
ftr-412	1106	13	of	of	ADP
ftr-412	1106	14	columbia	columbia	PROPN
ftr-412	1106	15	)	)	PUNCT
ftr-412	1106	16	.	.	PUNCT
ftr-412	1107	1	the	the	DET
ftr-412	1107	2	fta	fta	PROPN
ftr-412	1107	3	identified	identify	VERB
ftr-412	1107	4	thirteen	thirteen	NUM
ftr-412	1107	5	states125	states125	PROPN
ftr-412	1107	6	(	(	PUNCT
ftr-412	1107	7	containing	contain	VERB
ftr-412	1107	8	854	854	NUM
ftr-412	1107	9	discrete	discrete	ADJ
ftr-412	1107	10	rst	rst	NOUN
ftr-412	1107	11	jurisdictions	jurisdiction	NOUN
ftr-412	1107	12	)	)	PUNCT
ftr-412	1107	13	that	that	PRON
ftr-412	1107	14	had	have	VERB
ftr-412	1107	15	significant	significant	ADJ
ftr-412	1107	16	paper	paper	NOUN
ftr-412	1107	17	return126	return126	PROPN
ftr-412	1107	18	filing	filing	NOUN
ftr-412	1107	19	requirements	requirement	NOUN
ftr-412	1107	20	.	.	PUNCT
ftr-412	1108	1	in	in	ADP
ftr-412	1108	2	the	the	DET
ftr-412	1108	3	majority	majority	NOUN
ftr-412	1108	4	of	of	ADP
ftr-412	1108	5	states	state	NOUN
ftr-412	1108	6	that	that	PRON
ftr-412	1108	7	do	do	AUX
ftr-412	1108	8	have	have	VERB
ftr-412	1108	9	e	e	NOUN
ftr-412	1108	10	-	-	NOUN
ftr-412	1108	11	filing	filing	NOUN
ftr-412	1108	12	functionality	functionality	NOUN
ftr-412	1108	13	,	,	PUNCT
ftr-412	1108	14	the	the	DET
ftr-412	1108	15	system	system	NOUN
ftr-412	1108	16	is	be	AUX
ftr-412	1108	17	voluntary	voluntary	ADJ
ftr-412	1108	18	–	–	PUNCT
ftr-412	1108	19	paper	paper	NOUN
ftr-412	1108	20	filing	filing	NOUN
ftr-412	1108	21	remains	remain	VERB
ftr-412	1108	22	a	a	DET
ftr-412	1108	23	common	common	ADJ
ftr-412	1108	24	practice	practice	NOUN
ftr-412	1108	25	.	.	PUNCT
ftr-412	1109	1	many	many	ADJ
ftr-412	1109	2	states	state	NOUN
ftr-412	1109	3	have	have	AUX
ftr-412	1109	4	made	make	VERB
ftr-412	1109	5	e	e	NOUN
ftr-412	1109	6	-	-	NOUN
ftr-412	1109	7	filing	file	VERB
ftr-412	1109	8	mandatory	mandatory	NOUN
ftr-412	1109	9	for	for	ADP
ftr-412	1109	10	“	"	PUNCT
ftr-412	1109	11	large	large	ADJ
ftr-412	1109	12	”	"	PUNCT
ftr-412	1109	13	taxpayers	taxpayer	NOUN
ftr-412	1109	14	,	,	PUNCT
ftr-412	1109	15	although	although	SCONJ
ftr-412	1109	16	the	the	DET
ftr-412	1109	17	definition	definition	NOUN
ftr-412	1109	18	of	of	ADP
ftr-412	1109	19	a	a	DET
ftr-412	1109	20	“	"	PUNCT
ftr-412	1109	21	large	large	ADJ
ftr-412	1109	22	taxpayer	taxpayer	NOUN
ftr-412	1109	23	”	"	PUNCT
ftr-412	1109	24	varies	vary	VERB
ftr-412	1109	25	from	from	ADP
ftr-412	1109	26	state	state	NOUN
ftr-412	1109	27	to	to	ADP
ftr-412	1109	28	state	state	NOUN
ftr-412	1109	29	at	at	ADP
ftr-412	1109	30	the	the	DET
ftr-412	1109	31	present	present	ADJ
ftr-412	1109	32	time	time	NOUN
ftr-412	1109	33	the	the	DET
ftr-412	1109	34	three	three	NUM
ftr-412	1109	35	main127	main127	PROPN
ftr-412	1109	36	electronic	electronic	ADJ
ftr-412	1109	37	solutions	solution	NOUN
ftr-412	1109	38	for	for	ADP
ftr-412	1109	39	rst	rst	PROPN
ftr-412	1109	40	e	e	NOUN
ftr-412	1109	41	-	-	NOUN
ftr-412	1109	42	filing	filing	NOUN
ftr-412	1109	43	in	in	ADP
ftr-412	1109	44	the	the	DET
ftr-412	1109	45	u.s	u.s	PROPN
ftr-412	1109	46	.	.	PROPN
ftr-412	1109	47	are	be	AUX
ftr-412	1109	48	:	:	PUNCT
ftr-412	1109	49	extensible	extensible	ADJ
ftr-412	1109	50	markup	markup	NOUN
ftr-412	1109	51	language	language	NOUN
ftr-412	1109	52	–	–	PUNCT
ftr-412	1109	53	xml	xml	NOUN
ftr-412	1109	54	,	,	PUNCT
ftr-412	1109	55	electronic	electronic	ADJ
ftr-412	1109	56	data	datum	NOUN
ftr-412	1109	57	interchange	interchange	NOUN
ftr-412	1109	58	–	–	PUNCT
ftr-412	1109	59	edi	edi	NOUN
ftr-412	1109	60	,	,	PUNCT
ftr-412	1109	61	and	and	CCONJ
ftr-412	1109	62	internet	internet	NOUN
ftr-412	1109	63	based	base	VERB
ftr-412	1109	64	.	.	PUNCT
ftr-412	1110	1	128	128	NUM
ftr-412	1110	2	129	129	NUM
ftr-412	1110	3	2006	2006	NUM
ftr-412	1110	4	]	]	PUNCT
ftr-412	1110	5	biometrics	biometric	NOUN
ftr-412	1110	6	:	:	PUNCT
ftr-412	1110	7	solving	solve	VERB
ftr-412	1110	8	the	the	DET
ftr-412	1110	9	regressivity	regressivity	NOUN
ftr-412	1110	10	of	of	ADP
ftr-412	1110	11	vats	vat	NOUN
ftr-412	1110	12	and	and	CCONJ
ftr-412	1110	13	rsts	rst	VERB
ftr-412	1110	14	693	693	NUM
ftr-412	1110	15	determined	determine	VERB
ftr-412	1110	16	by	by	ADP
ftr-412	1110	17	any	any	DET
ftr-412	1110	18	generic	generic	ADJ
ftr-412	1110	19	xml	xml	NOUN
ftr-412	1110	20	standard	standard	NOUN
ftr-412	1110	21	,	,	PUNCT
ftr-412	1110	22	xml	xml	NOUN
ftr-412	1110	23	is	be	AUX
ftr-412	1110	24	“	"	PUNCT
ftr-412	1110	25	extensible”meaning	extensible”meane	VERB
ftr-412	1110	26	that	that	SCONJ
ftr-412	1110	27	the	the	DET
ftr-412	1110	28	user	user	NOUN
ftr-412	1110	29	may	may	AUX
ftr-412	1110	30	extend	extend	VERB
ftr-412	1110	31	the	the	DET
ftr-412	1110	32	language	language	NOUN
ftr-412	1110	33	through	through	ADP
ftr-412	1110	34	the	the	DET
ftr-412	1110	35	definition	definition	NOUN
ftr-412	1110	36	of	of	ADP
ftr-412	1110	37	any	any	DET
ftr-412	1110	38	document	document	NOUN
ftr-412	1110	39	.	.	PUNCT
ftr-412	1111	1	a	a	DET
ftr-412	1111	2	tax	tax	NOUN
ftr-412	1111	3	return	return	NOUN
ftr-412	1111	4	document	document	NOUN
ftr-412	1111	5	definition	definition	NOUN
ftr-412	1111	6	may	may	AUX
ftr-412	1111	7	be	be	AUX
ftr-412	1111	8	transmitted	transmit	VERB
ftr-412	1111	9	along	along	ADP
ftr-412	1111	10	with	with	ADP
ftr-412	1111	11	the	the	DET
ftr-412	1111	12	data	datum	NOUN
ftr-412	1111	13	or	or	CCONJ
ftr-412	1111	14	stored	store	VERB
ftr-412	1111	15	in	in	ADP
ftr-412	1111	16	a	a	DET
ftr-412	1111	17	database	database	NOUN
ftr-412	1111	18	.	.	PUNCT
ftr-412	1112	1	the	the	DET
ftr-412	1112	2	databases	database	NOUN
ftr-412	1112	3	would	would	AUX
ftr-412	1112	4	be	be	AUX
ftr-412	1112	5	that	that	PRON
ftr-412	1112	6	of	of	ADP
ftr-412	1112	7	the	the	DET
ftr-412	1112	8	taxpayer	taxpayer	NOUN
ftr-412	1112	9	and	and	CCONJ
ftr-412	1112	10	the	the	DET
ftr-412	1112	11	tax	tax	NOUN
ftr-412	1112	12	administration	administration	NOUN
ftr-412	1112	13	.	.	PUNCT
ftr-412	1113	1	xml	xml	NOUN
ftr-412	1113	2	capability	capability	NOUN
ftr-412	1113	3	is	be	AUX
ftr-412	1113	4	built	build	VERB
ftr-412	1113	5	into	into	ADP
ftr-412	1113	6	leading	lead	VERB
ftr-412	1113	7	internet	internet	NOUN
ftr-412	1113	8	browsers	browser	NOUN
ftr-412	1113	9	.	.	PUNCT
ftr-412	1114	1	taxpayers	taxpayer	NOUN
ftr-412	1114	2	with	with	ADP
ftr-412	1114	3	internet	internet	NOUN
ftr-412	1114	4	access	access	NOUN
ftr-412	1114	5	and	and	CCONJ
ftr-412	1114	6	a	a	DET
ftr-412	1114	7	browser	browser	NOUN
ftr-412	1114	8	can	can	AUX
ftr-412	1114	9	‘	'	PUNCT
ftr-412	1114	10	interpret	interpret	VERB
ftr-412	1114	11	’	'	PUNCT
ftr-412	1114	12	xml	xml	NOUN
ftr-412	1114	13	by	by	ADP
ftr-412	1114	14	linking	link	VERB
ftr-412	1114	15	to	to	ADP
ftr-412	1114	16	the	the	DET
ftr-412	1114	17	database	database	NOUN
ftr-412	1114	18	server	server	NOUN
ftr-412	1114	19	containing	contain	VERB
ftr-412	1114	20	the	the	DET
ftr-412	1114	21	document	document	NOUN
ftr-412	1114	22	definition	definition	NOUN
ftr-412	1114	23	.	.	PUNCT
ftr-412	1115	1	an	an	DET
ftr-412	1115	2	xml	xml	NOUN
ftr-412	1115	3	transmission	transmission	NOUN
ftr-412	1115	4	can	can	AUX
ftr-412	1115	5	be	be	AUX
ftr-412	1115	6	associated	associate	VERB
ftr-412	1115	7	with	with	ADP
ftr-412	1115	8	a	a	DET
ftr-412	1115	9	“	"	PUNCT
ftr-412	1115	10	style	style	NOUN
ftr-412	1115	11	sheet	sheet	NOUN
ftr-412	1115	12	”	"	PUNCT
ftr-412	1115	13	indicating	indicate	VERB
ftr-412	1115	14	how	how	SCONJ
ftr-412	1115	15	the	the	DET
ftr-412	1115	16	data	data	NOUN
ftr-412	1115	17	is	be	AUX
ftr-412	1115	18	to	to	PART
ftr-412	1115	19	be	be	AUX
ftr-412	1115	20	displayed	display	VERB
ftr-412	1115	21	and	and	CCONJ
ftr-412	1115	22	manipulated	manipulate	VERB
ftr-412	1115	23	.	.	PUNCT
ftr-412	1116	1	thus	thus	ADV
ftr-412	1116	2	,	,	PUNCT
ftr-412	1116	3	xml	xml	NOUN
ftr-412	1116	4	allows	allow	VERB
ftr-412	1116	5	the	the	DET
ftr-412	1116	6	taxing	tax	VERB
ftr-412	1116	7	authority	authority	NOUN
ftr-412	1116	8	to	to	PART
ftr-412	1116	9	create	create	VERB
ftr-412	1116	10	an	an	DET
ftr-412	1116	11	internet	internet	NOUN
ftr-412	1116	12	filing	filing	NOUN
ftr-412	1116	13	application	application	NOUN
ftr-412	1116	14	,	,	PUNCT
ftr-412	1116	15	control	control	VERB
ftr-412	1116	16	how	how	SCONJ
ftr-412	1116	17	the	the	DET
ftr-412	1116	18	taxpayer	taxpayer	NOUN
ftr-412	1116	19	interacts	interact	VERB
ftr-412	1116	20	with	with	ADP
ftr-412	1116	21	the	the	DET
ftr-412	1116	22	application	application	NOUN
ftr-412	1116	23	through	through	ADP
ftr-412	1116	24	the	the	DET
ftr-412	1116	25	browser	browser	NOUN
ftr-412	1116	26	,	,	PUNCT
ftr-412	1116	27	and	and	CCONJ
ftr-412	1116	28	specify	specify	VERB
ftr-412	1116	29	unambiguously	unambiguously	ADV
ftr-412	1116	30	the	the	DET
ftr-412	1116	31	meaning	meaning	NOUN
ftr-412	1116	32	and	and	CCONJ
ftr-412	1116	33	structure	structure	NOUN
ftr-412	1116	34	of	of	ADP
ftr-412	1116	35	the	the	DET
ftr-412	1116	36	data	datum	NOUN
ftr-412	1116	37	within	within	ADP
ftr-412	1116	38	the	the	DET
ftr-412	1116	39	tax	tax	NOUN
ftr-412	1116	40	return	return	NOUN
ftr-412	1116	41	.	.	PUNCT
ftr-412	1117	1	the	the	DET
ftr-412	1117	2	state	state	NOUN
ftr-412	1117	3	of	of	ADP
ftr-412	1117	4	california	california	PROPN
ftr-412	1117	5	currently	currently	ADV
ftr-412	1117	6	offers	offer	VERB
ftr-412	1117	7	sales	sale	NOUN
ftr-412	1117	8	and	and	CCONJ
ftr-412	1117	9	use	use	VERB
ftr-412	1117	10	tax	tax	NOUN
ftr-412	1117	11	filing	filing	NOUN
ftr-412	1117	12	over	over	ADP
ftr-412	1117	13	the	the	DET
ftr-412	1117	14	web	web	NOUN
ftr-412	1117	15	using	use	VERB
ftr-412	1117	16	xml	xml	NOUN
ftr-412	1117	17	.	.	PUNCT
ftr-412	1118	1	http://www.boe.ca.gov/elecsrv/efiling/srvprovider.htm	http://www.boe.ca.gov/elecsrv/efiling/srvprovider.htm	PROPN
ftr-412	1119	1	(	(	PUNCT
ftr-412	1119	2	last	last	ADJ
ftr-412	1119	3	visited	visit	VERB
ftr-412	1119	4	aug	aug	PROPN
ftr-412	1119	5	.	.	PROPN
ftr-412	1119	6	2	2	NUM
ftr-412	1119	7	,	,	PUNCT
ftr-412	1119	8	2006	2006	NUM
ftr-412	1119	9	)	)	PUNCT
ftr-412	1119	10	.	.	PUNCT
ftr-412	1120	1	129	129	NUM
ftr-412	1120	2	.	.	PUNCT
ftr-412	1121	1	edi	edi	PROPN
ftr-412	1121	2	(	(	PUNCT
ftr-412	1121	3	electronic	electronic	ADJ
ftr-412	1121	4	data	datum	NOUN
ftr-412	1121	5	interchange	interchange	NOUN
ftr-412	1121	6	):	):	PUNCT
ftr-412	1121	7	edi	edi	PROPN
ftr-412	1121	8	is	be	AUX
ftr-412	1121	9	a	a	DET
ftr-412	1121	10	computer	computer	NOUN
ftr-412	1121	11	application	application	NOUN
ftr-412	1121	12	to	to	ADP
ftr-412	1121	13	computer	computer	NOUN
ftr-412	1121	14	application	application	NOUN
ftr-412	1121	15	system	system	NOUN
ftr-412	1121	16	.	.	PUNCT
ftr-412	1122	1	information	information	NOUN
ftr-412	1122	2	is	be	AUX
ftr-412	1122	3	transmitted	transmit	VERB
ftr-412	1122	4	in	in	ADP
ftr-412	1122	5	standardized	standardized	ADJ
ftr-412	1122	6	format	format	NOUN
ftr-412	1122	7	.	.	PUNCT
ftr-412	1123	1	consensus	consensus	NOUN
ftr-412	1123	2	bodies	body	NOUN
ftr-412	1123	3	set	set	VERB
ftr-412	1123	4	edi	edi	NOUN
ftr-412	1123	5	standards	standard	NOUN
ftr-412	1123	6	.	.	PUNCT
ftr-412	1124	1	edi	edi	PROPN
ftr-412	1124	2	is	be	AUX
ftr-412	1124	3	best	well	ADV
ftr-412	1124	4	used	use	VERB
ftr-412	1124	5	in	in	ADP
ftr-412	1124	6	the	the	DET
ftr-412	1124	7	following	follow	VERB
ftr-412	1124	8	situations	situation	NOUN
ftr-412	1124	9	:	:	PUNCT
ftr-412	1124	10	large	large	ADJ
ftr-412	1124	11	volume	volume	NOUN
ftr-412	1124	12	transmitters	transmitter	NOUN
ftr-412	1124	13	(	(	PUNCT
ftr-412	1124	14	edi	edi	PROPN
ftr-412	1124	15	is	be	AUX
ftr-412	1124	16	very	very	ADV
ftr-412	1124	17	receptive	receptive	ADJ
ftr-412	1124	18	to	to	ADP
ftr-412	1124	19	large	large	ADJ
ftr-412	1124	20	data	datum	NOUN
ftr-412	1124	21	volumes	volume	NOUN
ftr-412	1124	22	)	)	PUNCT
ftr-412	1124	23	;	;	PUNCT
ftr-412	1124	24	self	self	NOUN
ftr-412	1124	25	-	-	PUNCT
ftr-412	1124	26	programmers	programmer	NOUN
ftr-412	1124	27	;	;	PUNCT
ftr-412	1124	28	third	third	ADJ
ftr-412	1124	29	-	-	PUNCT
ftr-412	1124	30	party	party	NOUN
ftr-412	1124	31	bulk	bulk	ADJ
ftr-412	1124	32	filers	filer	NOUN
ftr-412	1124	33	;	;	PUNCT
ftr-412	1124	34	batch	batch	NOUN
ftr-412	1124	35	applications	application	NOUN
ftr-412	1124	36	(	(	PUNCT
ftr-412	1124	37	where	where	SCONJ
ftr-412	1124	38	real	real	ADJ
ftr-412	1124	39	time	time	NOUN
ftr-412	1124	40	responses	response	NOUN
ftr-412	1124	41	are	be	AUX
ftr-412	1124	42	not	not	PART
ftr-412	1124	43	expected	expect	VERB
ftr-412	1124	44	)	)	PUNCT
ftr-412	1124	45	;	;	PUNCT
ftr-412	1124	46	industry	industry	NOUN
ftr-412	1124	47	segments	segment	NOUN
ftr-412	1124	48	(	(	PUNCT
ftr-412	1124	49	where	where	SCONJ
ftr-412	1124	50	a	a	DET
ftr-412	1124	51	large	large	ADJ
ftr-412	1124	52	edi	edi	NOUN
ftr-412	1124	53	commitment	commitment	NOUN
ftr-412	1124	54	has	have	AUX
ftr-412	1124	55	been	be	AUX
ftr-412	1124	56	made	make	VERB
ftr-412	1124	57	)	)	PUNCT
ftr-412	1124	58	.	.	PUNCT
ftr-412	1125	1	prior	prior	ADV
ftr-412	1125	2	to	to	ADP
ftr-412	1125	3	the	the	DET
ftr-412	1125	4	emergence	emergence	NOUN
ftr-412	1125	5	of	of	ADP
ftr-412	1125	6	new	new	ADJ
ftr-412	1125	7	electronic	electronic	ADJ
ftr-412	1125	8	technologies	technology	NOUN
ftr-412	1125	9	to	to	PART
ftr-412	1125	10	transact	transact	VERB
ftr-412	1125	11	business	business	NOUN
ftr-412	1125	12	,	,	PUNCT
ftr-412	1125	13	edi	edi	PROPN
ftr-412	1125	14	was	be	AUX
ftr-412	1125	15	the	the	DET
ftr-412	1125	16	best	good	ADJ
ftr-412	1125	17	way	way	NOUN
ftr-412	1125	18	for	for	SCONJ
ftr-412	1125	19	a	a	DET
ftr-412	1125	20	business	business	NOUN
ftr-412	1125	21	to	to	PART
ftr-412	1125	22	reduce	reduce	VERB
ftr-412	1125	23	its	its	PRON
ftr-412	1125	24	paper	paper	NOUN
ftr-412	1125	25	processing	processing	NOUN
ftr-412	1125	26	cost	cost	NOUN
ftr-412	1125	27	,	,	PUNCT
ftr-412	1125	28	as	as	ADV
ftr-412	1125	29	well	well	ADV
ftr-412	1125	30	as	as	ADP
ftr-412	1125	31	the	the	DET
ftr-412	1125	32	costs	cost	NOUN
ftr-412	1125	33	,	,	PUNCT
ftr-412	1125	34	errors	error	NOUN
ftr-412	1125	35	and	and	CCONJ
ftr-412	1125	36	time	time	NOUN
ftr-412	1125	37	delays	delay	NOUN
ftr-412	1125	38	associated	associate	VERB
ftr-412	1125	39	with	with	ADP
ftr-412	1125	40	data	datum	NOUN
ftr-412	1125	41	entry	entry	NOUN
ftr-412	1125	42	.	.	PUNCT
ftr-412	1126	1	large	large	ADJ
ftr-412	1126	2	corporations	corporation	NOUN
ftr-412	1126	3	,	,	PUNCT
ftr-412	1126	4	their	their	PRON
ftr-412	1126	5	customers	customer	NOUN
ftr-412	1126	6	and	and	CCONJ
ftr-412	1126	7	suppliers	supplier	NOUN
ftr-412	1126	8	implemented	implement	VERB
ftr-412	1126	9	edi	edi	PROPN
ftr-412	1126	10	in	in	ADP
ftr-412	1126	11	the	the	DET
ftr-412	1126	12	mid-1980	mid-1980	NOUN
ftr-412	1126	13	’s	’s	PART
ftr-412	1126	14	and	and	CCONJ
ftr-412	1126	15	1990	1990	NUM
ftr-412	1126	16	’s	’s	NOUN
ftr-412	1126	17	.	.	PUNCT
ftr-412	1127	1	the	the	DET
ftr-412	1127	2	use	use	NOUN
ftr-412	1127	3	of	of	ADP
ftr-412	1127	4	edi	edi	PROPN
ftr-412	1127	5	for	for	ADP
ftr-412	1127	6	tax	tax	NOUN
ftr-412	1127	7	filing	filing	NOUN
ftr-412	1127	8	was	be	AUX
ftr-412	1127	9	a	a	DET
ftr-412	1127	10	natural	natural	ADJ
ftr-412	1127	11	extension	extension	NOUN
ftr-412	1127	12	.	.	PUNCT
ftr-412	1128	1	one	one	NUM
ftr-412	1128	2	of	of	ADP
ftr-412	1128	3	the	the	DET
ftr-412	1128	4	drawbacks	drawback	NOUN
ftr-412	1128	5	to	to	ADP
ftr-412	1128	6	edi	edi	PROPN
ftr-412	1128	7	is	be	AUX
ftr-412	1128	8	that	that	SCONJ
ftr-412	1128	9	specialized	specialized	ADJ
ftr-412	1128	10	software	software	NOUN
ftr-412	1128	11	is	be	AUX
ftr-412	1128	12	needed	need	VERB
ftr-412	1128	13	to	to	PART
ftr-412	1128	14	translate	translate	VERB
ftr-412	1128	15	normal	normal	ADJ
ftr-412	1128	16	business	business	NOUN
ftr-412	1128	17	records	record	NOUN
ftr-412	1128	18	into	into	ADP
ftr-412	1128	19	edi	edi	NOUN
ftr-412	1128	20	format	format	NOUN
ftr-412	1128	21	for	for	ADP
ftr-412	1128	22	transmission	transmission	NOUN
ftr-412	1128	23	.	.	PUNCT
ftr-412	1129	1	small	small	ADJ
ftr-412	1129	2	and	and	CCONJ
ftr-412	1129	3	mid	mid	ADJ
ftr-412	1129	4	-	-	ADJ
ftr-412	1129	5	sized	sized	ADJ
ftr-412	1129	6	businesses	business	NOUN
ftr-412	1129	7	saw	see	VERB
ftr-412	1129	8	this	this	PRON
ftr-412	1129	9	as	as	ADP
ftr-412	1129	10	a	a	DET
ftr-412	1129	11	barrier	barrier	NOUN
ftr-412	1129	12	for	for	ADP
ftr-412	1129	13	tax	tax	NOUN
ftr-412	1129	14	filings	filing	NOUN
ftr-412	1129	15	.	.	PUNCT
ftr-412	1130	1	thus	thus	ADV
ftr-412	1130	2	,	,	PUNCT
ftr-412	1130	3	software	software	NOUN
ftr-412	1130	4	vendors	vendor	NOUN
ftr-412	1130	5	(	(	PUNCT
ftr-412	1130	6	california	california	PROPN
ftr-412	1130	7	offers	offer	VERB
ftr-412	1130	8	taxpayers	taxpayer	NOUN
ftr-412	1130	9	the	the	DET
ftr-412	1130	10	ability	ability	NOUN
ftr-412	1130	11	to	to	PART
ftr-412	1130	12	file	file	VERB
ftr-412	1130	13	through	through	ADP
ftr-412	1130	14	two	two	NUM
ftr-412	1130	15	companies	company	NOUN
ftr-412	1130	16	that	that	PRON
ftr-412	1130	17	are	be	AUX
ftr-412	1130	18	electronic	electronic	ADJ
ftr-412	1130	19	returns	return	NOUN
ftr-412	1130	20	operators	operator	NOUN
ftr-412	1130	21	;	;	PUNCT
ftr-412	1130	22	see	see	VERB
ftr-412	1130	23	http://www.boe.ca.gov/elecsrv/efiling/srvprovider.htm	http://www.boe.ca.gov/elecsrv/efiling/srvprovider.htm	PROPN
ftr-412	1130	24	(	(	PUNCT
ftr-412	1130	25	last	last	ADJ
ftr-412	1130	26	visited	visit	VERB
ftr-412	1130	27	aug	aug	PROPN
ftr-412	1130	28	.	.	PROPN
ftr-412	1130	29	2	2	NUM
ftr-412	1130	30	,	,	PUNCT
ftr-412	1130	31	2006	2006	NUM
ftr-412	1130	32	)	)	PUNCT
ftr-412	1130	33	;	;	PUNCT
ftr-412	1130	34	participation	participation	NOUN
ftr-412	1130	35	is	be	AUX
ftr-412	1130	36	voluntary	voluntary	ADJ
ftr-412	1130	37	)	)	PUNCT
ftr-412	1130	38	and	and	CCONJ
ftr-412	1130	39	tax	tax	NOUN
ftr-412	1130	40	administrations	administration	NOUN
ftr-412	1130	41	(	(	PUNCT
ftr-412	1130	42	indiana	indiana	PROPN
ftr-412	1130	43	’s	’s	PART
ftr-412	1130	44	e	e	PROPN
ftr-412	1130	45	-	-	ADJ
ftr-412	1130	46	filing	filing	NOUN
ftr-412	1130	47	system	system	NOUN
ftr-412	1130	48	,	,	PUNCT
ftr-412	1130	49	called	call	VERB
ftr-412	1130	50	“	"	PUNCT
ftr-412	1130	51	trust	trust	NOUN
ftr-412	1130	52	file	file	NOUN
ftr-412	1130	53	,	,	PUNCT
ftr-412	1130	54	”	"	PUNCT
ftr-412	1130	55	involves	involve	VERB
ftr-412	1130	56	a	a	DET
ftr-412	1130	57	software	software	NOUN
ftr-412	1130	58	program	program	NOUN
ftr-412	1130	59	that	that	PRON
ftr-412	1130	60	is	be	AUX
ftr-412	1130	61	offered	offer	VERB
ftr-412	1130	62	free	free	ADJ
ftr-412	1130	63	of	of	ADP
ftr-412	1130	64	charge	charge	NOUN
ftr-412	1130	65	;	;	PUNCT
ftr-412	1130	66	see	see	VERB
ftr-412	1130	67	http://www.in.gov/dor/electronicservices/insite/btef.html	http://www.in.gov/dor/electronicservices/insite/btef.html	PROPN
ftr-412	1130	68	(	(	PUNCT
ftr-412	1130	69	last	last	ADV
ftr-412	1130	70	visited	visit	VERB
ftr-412	1130	71	aug	aug	PROPN
ftr-412	1130	72	.	.	PROPN
ftr-412	1130	73	2	2	NUM
ftr-412	1130	74	,	,	PUNCT
ftr-412	1130	75	2006	2006	NUM
ftr-412	1130	76	)	)	PUNCT
ftr-412	1130	77	;	;	PUNCT
ftr-412	1130	78	as	as	ADV
ftr-412	1130	79	well	well	ADV
ftr-412	1130	80	as	as	ADP
ftr-412	1130	81	kansas	kansas	PROPN
ftr-412	1130	82	,	,	PUNCT
ftr-412	1130	83	see	see	VERB
ftr-412	1130	84	http://www.ksrevenue.org/rcuwebfile.htm	http://www.ksrevenue.org/rcuwebfile.htm	PROPN
ftr-412	1130	85	(	(	PUNCT
ftr-412	1130	86	last	last	ADJ
ftr-412	1130	87	visited	visit	VERB
ftr-412	1130	88	aug	aug	PROPN
ftr-412	1130	89	.	.	PROPN
ftr-412	1130	90	2	2	NUM
ftr-412	1130	91	,	,	PUNCT
ftr-412	1130	92	2006	2006	NUM
ftr-412	1130	93	)	)	PUNCT
ftr-412	1130	94	(	(	PUNCT
ftr-412	1130	95	participation	participation	NOUN
ftr-412	1130	96	is	be	AUX
ftr-412	1130	97	voluntary	voluntary	ADJ
ftr-412	1130	98	)	)	PUNCT
ftr-412	1130	99	developed	develop	VERB
ftr-412	1130	100	applications	application	NOUN
ftr-412	1130	101	that	that	PRON
ftr-412	1130	102	made	make	VERB
ftr-412	1130	103	edi	edi	NOUN
ftr-412	1130	104	a	a	DET
ftr-412	1130	105	viable	viable	ADJ
ftr-412	1130	106	option	option	NOUN
ftr-412	1130	107	for	for	ADP
ftr-412	1130	108	these	these	DET
ftr-412	1130	109	businesses	business	NOUN
ftr-412	1130	110	.	.	PUNCT
ftr-412	1131	1	because	because	SCONJ
ftr-412	1131	2	the	the	DET
ftr-412	1131	3	edi	edi	PROPN
ftr-412	1131	4	technology	technology	NOUN
ftr-412	1131	5	is	be	AUX
ftr-412	1131	6	embedded	embed	VERB
ftr-412	1131	7	in	in	ADP
ftr-412	1131	8	the	the	DET
ftr-412	1131	9	tax	tax	NOUN
ftr-412	1131	10	filing	filing	NOUN
ftr-412	1131	11	software	software	NOUN
ftr-412	1131	12	,	,	PUNCT
ftr-412	1131	13	no	no	DET
ftr-412	1131	14	knowledge	knowledge	NOUN
ftr-412	1131	15	of	of	ADP
ftr-412	1131	16	the	the	DET
ftr-412	1131	17	technical	technical	ADJ
ftr-412	1131	18	specifications	specification	NOUN
ftr-412	1131	19	involved	involve	VERB
ftr-412	1131	20	in	in	ADP
ftr-412	1131	21	creating	create	VERB
ftr-412	1131	22	an	an	DET
ftr-412	1131	23	edi	edi	ADJ
ftr-412	1131	24	-	-	PUNCT
ftr-412	1131	25	formatted	format	VERB
ftr-412	1131	26	data	data	NOUN
ftr-412	1131	27	file	file	NOUN
ftr-412	1131	28	are	be	AUX
ftr-412	1131	29	needed	need	VERB
ftr-412	1131	30	.	.	PUNCT
ftr-412	1132	1	an	an	DET
ftr-412	1132	2	additional	additional	ADJ
ftr-412	1132	3	barrier	barrier	NOUN
ftr-412	1132	4	to	to	ADP
ftr-412	1132	5	edi	edi	NOUN
ftr-412	1132	6	concerns	concern	NOUN
ftr-412	1132	7	the	the	DET
ftr-412	1132	8	transmission	transmission	NOUN
ftr-412	1132	9	of	of	ADP
ftr-412	1132	10	the	the	DET
ftr-412	1132	11	tax	tax	NOUN
ftr-412	1132	12	data	datum	NOUN
ftr-412	1132	13	from	from	ADP
ftr-412	1132	14	the	the	DET
ftr-412	1132	15	taxpayer	taxpayer	NOUN
ftr-412	1132	16	to	to	ADP
ftr-412	1132	17	the	the	DET
ftr-412	1132	18	tax	tax	NOUN
ftr-412	1132	19	authority	authority	NOUN
ftr-412	1132	20	.	.	PUNCT
ftr-412	1133	1	edi	edi	PROPN
ftr-412	1133	2	has	have	AUX
ftr-412	1133	3	traditionally	traditionally	ADV
ftr-412	1133	4	made	make	VERB
ftr-412	1133	5	use	use	NOUN
ftr-412	1133	6	of	of	ADP
ftr-412	1133	7	the	the	DET
ftr-412	1133	8	“	"	PUNCT
ftr-412	1133	9	value	value	NOUN
ftr-412	1133	10	added	add	VERB
ftr-412	1133	11	network	network	NOUN
ftr-412	1133	12	”	"	PUNCT
ftr-412	1133	13	(	(	PUNCT
ftr-412	1133	14	van	van	PROPN
ftr-412	1133	15	)	)	PUNCT
ftr-412	1133	16	for	for	ADP
ftr-412	1133	17	data	data	NOUN
ftr-412	1133	18	transmission	transmission	NOUN
ftr-412	1133	19	.	.	PUNCT
ftr-412	1134	1	both	both	CCONJ
ftr-412	1134	2	the	the	DET
ftr-412	1134	3	tax	tax	NOUN
ftr-412	1134	4	authority	authority	NOUN
ftr-412	1134	5	and	and	CCONJ
ftr-412	1134	6	the	the	DET
ftr-412	1134	7	taxpayer	taxpayer	NOUN
ftr-412	1134	8	must	must	AUX
ftr-412	1134	9	694	694	NUM
ftr-412	1134	10	florida	florida	PROPN
ftr-412	1134	11	tax	tax	NOUN
ftr-412	1134	12	review	review	NOUN
ftr-412	1134	13	vol	vol	NOUN
ftr-412	1134	14	.	.	PUNCT
ftr-412	1135	1	7:10	7:10	NUM
ftr-412	1135	2	maintain	maintain	VERB
ftr-412	1135	3	a	a	DET
ftr-412	1135	4	“	"	PUNCT
ftr-412	1135	5	mailbox	mailbox	NOUN
ftr-412	1135	6	”	"	PUNCT
ftr-412	1135	7	provided	provide	VERB
ftr-412	1135	8	by	by	ADP
ftr-412	1135	9	the	the	DET
ftr-412	1135	10	van	van	PROPN
ftr-412	1135	11	.	.	PUNCT
ftr-412	1136	1	the	the	DET
ftr-412	1136	2	taxpayer	taxpayer	NOUN
ftr-412	1136	3	transmits	transmit	VERB
ftr-412	1136	4	edi	edi	PROPN
ftr-412	1136	5	tax	tax	NOUN
ftr-412	1136	6	filings	filing	NOUN
ftr-412	1136	7	to	to	ADP
ftr-412	1136	8	the	the	DET
ftr-412	1136	9	tax	tax	NOUN
ftr-412	1136	10	authority	authority	NOUN
ftr-412	1136	11	’s	’s	PART
ftr-412	1136	12	mailbox	mailbox	NOUN
ftr-412	1136	13	,	,	PUNCT
ftr-412	1136	14	and	and	CCONJ
ftr-412	1136	15	receives	receive	VERB
ftr-412	1136	16	acknowledgments	acknowledgment	NOUN
ftr-412	1136	17	in	in	ADP
ftr-412	1136	18	the	the	DET
ftr-412	1136	19	taxpayer	taxpayer	NOUN
ftr-412	1136	20	’s	’s	PART
ftr-412	1136	21	mailbox	mailbox	NOUN
ftr-412	1136	22	.	.	PUNCT
ftr-412	1137	1	the	the	DET
ftr-412	1137	2	van	van	PROPN
ftr-412	1137	3	has	have	VERB
ftr-412	1137	4	advantages	advantage	NOUN
ftr-412	1137	5	and	and	CCONJ
ftr-412	1137	6	disadvantages	disadvantage	NOUN
ftr-412	1137	7	.	.	PUNCT
ftr-412	1138	1	the	the	DET
ftr-412	1138	2	advantage	advantage	NOUN
ftr-412	1138	3	is	be	AUX
ftr-412	1138	4	that	that	SCONJ
ftr-412	1138	5	the	the	DET
ftr-412	1138	6	tax	tax	NOUN
ftr-412	1138	7	authority	authority	NOUN
ftr-412	1138	8	needs	need	VERB
ftr-412	1138	9	to	to	PART
ftr-412	1138	10	maintain	maintain	VERB
ftr-412	1138	11	only	only	ADV
ftr-412	1138	12	one	one	NUM
ftr-412	1138	13	communications	communication	NOUN
ftr-412	1138	14	interface	interface	NOUN
ftr-412	1138	15	.	.	PUNCT
ftr-412	1139	1	it	it	PRON
ftr-412	1139	2	does	do	AUX
ftr-412	1139	3	not	not	PART
ftr-412	1139	4	have	have	VERB
ftr-412	1139	5	to	to	PART
ftr-412	1139	6	maintain	maintain	VERB
ftr-412	1139	7	communications	communication	NOUN
ftr-412	1139	8	lines	line	NOUN
ftr-412	1139	9	to	to	PART
ftr-412	1139	10	support	support	VERB
ftr-412	1139	11	a	a	DET
ftr-412	1139	12	large	large	ADJ
ftr-412	1139	13	volume	volume	NOUN
ftr-412	1139	14	of	of	ADP
ftr-412	1139	15	taxpayer	taxpayer	NOUN
ftr-412	1139	16	calls	call	NOUN
ftr-412	1139	17	,	,	PUNCT
ftr-412	1139	18	nor	nor	CCONJ
ftr-412	1139	19	does	do	AUX
ftr-412	1139	20	it	it	PRON
ftr-412	1139	21	have	have	VERB
ftr-412	1139	22	to	to	PART
ftr-412	1139	23	support	support	VERB
ftr-412	1139	24	a	a	DET
ftr-412	1139	25	variety	variety	NOUN
ftr-412	1139	26	of	of	ADP
ftr-412	1139	27	communications	communication	NOUN
ftr-412	1139	28	speeds	speed	NOUN
ftr-412	1139	29	and	and	CCONJ
ftr-412	1139	30	protocols	protocol	NOUN
ftr-412	1139	31	.	.	PUNCT
ftr-412	1140	1	the	the	DET
ftr-412	1140	2	van	van	PROPN
ftr-412	1140	3	also	also	ADV
ftr-412	1140	4	enforces	enforce	VERB
ftr-412	1140	5	the	the	DET
ftr-412	1140	6	security	security	NOUN
ftr-412	1140	7	of	of	ADP
ftr-412	1140	8	the	the	DET
ftr-412	1140	9	transmissions	transmission	NOUN
ftr-412	1140	10	.	.	PUNCT
ftr-412	1141	1	however	however	ADV
ftr-412	1141	2	,	,	PUNCT
ftr-412	1141	3	van	van	PROPN
ftr-412	1141	4	costs	cost	NOUN
ftr-412	1141	5	generally	generally	ADV
ftr-412	1141	6	include	include	VERB
ftr-412	1141	7	not	not	PART
ftr-412	1141	8	only	only	ADV
ftr-412	1141	9	the	the	DET
ftr-412	1141	10	monthly	monthly	ADJ
ftr-412	1141	11	mailbox	mailbox	NOUN
ftr-412	1141	12	fee	fee	NOUN
ftr-412	1141	13	,	,	PUNCT
ftr-412	1141	14	but	but	CCONJ
ftr-412	1141	15	also	also	ADV
ftr-412	1141	16	the	the	DET
ftr-412	1141	17	costs	cost	NOUN
ftr-412	1141	18	of	of	ADP
ftr-412	1141	19	the	the	DET
ftr-412	1141	20	toll	toll	NOUN
ftr-412	1141	21	calls	call	NOUN
ftr-412	1141	22	and	and	CCONJ
ftr-412	1141	23	a	a	DET
ftr-412	1141	24	per	per	ADP
ftr-412	1141	25	-	-	PUNCT
ftr-412	1141	26	character	character	NOUN
ftr-412	1141	27	transmission	transmission	NOUN
ftr-412	1141	28	charge	charge	NOUN
ftr-412	1141	29	.	.	PUNCT
ftr-412	1142	1	to	to	PART
ftr-412	1142	2	overcome	overcome	VERB
ftr-412	1142	3	this	this	PRON
ftr-412	1142	4	some	some	DET
ftr-412	1142	5	tax	tax	NOUN
ftr-412	1142	6	administrations	administration	NOUN
ftr-412	1142	7	pay	pay	VERB
ftr-412	1142	8	the	the	DET
ftr-412	1142	9	toll	toll	NOUN
ftr-412	1142	10	and	and	CCONJ
ftr-412	1142	11	transmission	transmission	NOUN
ftr-412	1142	12	charges	charge	NOUN
ftr-412	1143	1	f	f	NOUN
ftr-412	1143	2	o	o	NOUN
ftr-412	1143	3	r	r	NOUN
ftr-412	1143	4	t	t	PROPN
ftr-412	1143	5	a	a	PRON
ftr-412	1143	6	x	x	X
ftr-412	1143	7	p	p	X
ftr-412	1143	8	a	a	DET
ftr-412	1143	9	y	y	NOUN
ftr-412	1143	10	e	e	NOUN
ftr-412	1143	11	r	r	NOUN
ftr-412	1143	12	s	s	X
ftr-412	1143	13	(	(	PUNCT
ftr-412	1143	14	f	f	X
ftr-412	1143	15	l	l	NOUN
ftr-412	1143	16	o	o	NOUN
ftr-412	1144	1	r	r	NOUN
ftr-412	1144	2	i	i	NOUN
ftr-412	1144	3	d	d	NOUN
ftr-412	1144	4	a	a	PRON
ftr-412	1144	5	’	'	PUNCT
ftr-412	1144	6	s	s	NOUN
ftr-412	1144	7	e	e	NOUN
ftr-412	1144	8	a	a	PRON
ftr-412	1144	9	s	s	X
ftr-412	1144	10	y	y	NOUN
ftr-412	1144	11	l	l	NOUN
ftr-412	1145	1	i	i	PRON
ftr-412	1145	2	n	n	VERB
ftr-412	1145	3	k	k	PROPN
ftr-412	1145	4	v	v	PROPN
ftr-412	1145	5	a	a	PRON
ftr-412	1145	6	n	n	NOUN
ftr-412	1146	1	i	i	PRON
ftr-412	1146	2	s	s	X
ftr-412	1146	3	e	e	NOUN
ftr-412	1146	4	x	x	X
ftr-412	1146	5	p	p	X
ftr-412	1146	6	l	l	NOUN
ftr-412	1146	7	a	a	X
ftr-412	1147	1	i	i	PRON
ftr-412	1147	2	n	n	NOUN
ftr-412	1147	3	e	e	NOUN
ftr-412	1147	4	d	d	PROPN
ftr-412	1147	5	a	a	DET
ftr-412	1147	6	t	t	NOUN
ftr-412	1147	7	http://www.state.fl.us/dor/forms/dr15inst.html	http://www.state.fl.us/dor/forms/dr15inst.html	PRON
ftr-412	1147	8	(	(	PUNCT
ftr-412	1147	9	last	last	ADV
ftr-412	1147	10	visited	visit	VERB
ftr-412	1147	11	aug	aug	PROPN
ftr-412	1147	12	.	.	PROPN
ftr-412	1147	13	2	2	NUM
ftr-412	1147	14	,	,	PUNCT
ftr-412	1147	15	2006	2006	NUM
ftr-412	1147	16	)	)	PUNCT
ftr-412	1147	17	;	;	PUNCT
ftr-412	1147	18	south	south	NOUN
ftr-412	1147	19	c	c	PROPN
ftr-412	1147	20	a	a	DET
ftr-412	1147	21	r	r	NOUN
ftr-412	1147	22	o	o	NOUN
ftr-412	1147	23	l	l	NOUN
ftr-412	1148	1	i	i	PRON
ftr-412	1148	2	n	n	PROPN
ftr-412	1148	3	a	a	PRON
ftr-412	1148	4	’	'	PUNCT
ftr-412	1148	5	s	s	NOUN
ftr-412	1148	6	e	e	NOUN
ftr-412	1148	7	a	a	PRON
ftr-412	1148	8	s	s	X
ftr-412	1148	9	y	y	NOUN
ftr-412	1148	10	l	l	NOUN
ftr-412	1149	1	i	i	PRON
ftr-412	1149	2	n	n	VERB
ftr-412	1149	3	k	k	PROPN
ftr-412	1149	4	v	v	PROPN
ftr-412	1149	5	a	a	PRON
ftr-412	1149	6	n	n	NOUN
ftr-412	1150	1	i	i	PRON
ftr-412	1150	2	s	s	X
ftr-412	1150	3	e	e	NOUN
ftr-412	1150	4	x	x	X
ftr-412	1150	5	p	p	X
ftr-412	1150	6	l	l	NOUN
ftr-412	1150	7	a	a	X
ftr-412	1151	1	i	i	PRON
ftr-412	1151	2	n	n	NOUN
ftr-412	1151	3	e	e	NOUN
ftr-412	1151	4	d	d	PROPN
ftr-412	1151	5	a	a	DET
ftr-412	1151	6	t	t	NOUN
ftr-412	1151	7	http://www.sctax.org/electronic+services/default.htm	http://www.sctax.org/electronic+services/default.htm	INTJ
ftr-412	1152	1	(	(	PUNCT
ftr-412	1152	2	last	last	ADJ
ftr-412	1152	3	visited	visit	VERB
ftr-412	1152	4	aug	aug	PROPN
ftr-412	1152	5	.	.	PROPN
ftr-412	1152	6	2	2	NUM
ftr-412	1152	7	,	,	PUNCT
ftr-412	1152	8	2006	2006	NUM
ftr-412	1152	9	)	)	PUNCT
ftr-412	1152	10	.	.	PUNCT
ftr-412	1153	1	130	130	NUM
ftr-412	1153	2	.	.	PUNCT
ftr-412	1154	1	the	the	DET
ftr-412	1154	2	streamlined	streamlined	ADJ
ftr-412	1154	3	sales	sale	NOUN
ftr-412	1154	4	and	and	CCONJ
ftr-412	1154	5	use	use	VERB
ftr-412	1154	6	tax	tax	NOUN
ftr-412	1154	7	agreement	agreement	NOUN
ftr-412	1154	8	,	,	PUNCT
ftr-412	1154	9	at	at	ADP
ftr-412	1154	10	http://www.streamlinedsalestax.org	http://www.streamlinedsalestax.org	X
ftr-412	1154	11	(	(	PUNCT
ftr-412	1154	12	last	last	ADJ
ftr-412	1154	13	visited	visit	VERB
ftr-412	1154	14	aug	aug	PROPN
ftr-412	1154	15	.	.	PROPN
ftr-412	1154	16	2	2	NUM
ftr-412	1154	17	,	,	PUNCT
ftr-412	1154	18	2006	2006	NUM
ftr-412	1154	19	)	)	PUNCT
ftr-412	1154	20	.	.	PUNCT
ftr-412	1155	1	131	131	X
ftr-412	1155	2	.	.	PUNCT
ftr-412	1156	1	sellers	seller	NOUN
ftr-412	1156	2	without	without	ADP
ftr-412	1156	3	a	a	DET
ftr-412	1156	4	physical	physical	ADJ
ftr-412	1156	5	presence	presence	NOUN
ftr-412	1156	6	in	in	ADP
ftr-412	1156	7	a	a	DET
ftr-412	1156	8	state	state	NOUN
ftr-412	1156	9	could	could	AUX
ftr-412	1156	10	not	not	PART
ftr-412	1156	11	be	be	AUX
ftr-412	1156	12	compelled	compel	VERB
ftr-412	1156	13	to	to	PART
ftr-412	1156	14	collect	collect	VERB
ftr-412	1156	15	tax	tax	NOUN
ftr-412	1156	16	on	on	ADP
ftr-412	1156	17	sales	sale	NOUN
ftr-412	1156	18	destined	destine	VERB
ftr-412	1156	19	for	for	ADP
ftr-412	1156	20	that	that	DET
ftr-412	1156	21	state	state	NOUN
ftr-412	1156	22	,	,	PUNCT
ftr-412	1156	23	according	accord	VERB
ftr-412	1156	24	to	to	ADP
ftr-412	1156	25	the	the	DET
ftr-412	1156	26	u.s	u.s	PROPN
ftr-412	1156	27	.	.	PROPN
ftr-412	1156	28	supreme	supreme	PROPN
ftr-412	1156	29	court	court	PROPN
ftr-412	1156	30	’s	’s	PART
ftr-412	1156	31	decision	decision	NOUN
ftr-412	1156	32	in	in	ADP
ftr-412	1156	33	quill	quill	PROPN
ftr-412	1156	34	corp	corp	PROPN
ftr-412	1156	35	.	.	PROPN
ftr-412	1156	36	v.	v.	ADP
ftr-412	1156	37	north	north	PROPN
ftr-412	1156	38	dakota	dakota	PROPN
ftr-412	1156	39	,	,	PUNCT
ftr-412	1156	40	504	504	NUM
ftr-412	1156	41	u.s	u.s	PROPN
ftr-412	1156	42	.	.	PROPN
ftr-412	1156	43	298	298	NUM
ftr-412	1156	44	(	(	PUNCT
ftr-412	1156	45	1992	1992	NUM
ftr-412	1156	46	)	)	PUNCT
ftr-412	1156	47	.	.	PUNCT
ftr-412	1157	1	the	the	DET
ftr-412	1157	2	stated	state	VERB
ftr-412	1157	3	goal	goal	NOUN
ftr-412	1157	4	of	of	ADP
ftr-412	1157	5	the	the	DET
ftr-412	1157	6	sstp	sstp	NOUN
ftr-412	1157	7	is	be	AUX
ftr-412	1157	8	to	to	PART
ftr-412	1157	9	simplify	simplify	VERB
ftr-412	1157	10	and	and	CCONJ
ftr-412	1157	11	modernize	modernize	VERB
ftr-412	1157	12	sales	sale	NOUN
ftr-412	1157	13	and	and	CCONJ
ftr-412	1157	14	use	use	VERB
ftr-412	1157	15	tax	tax	NOUN
ftr-412	1157	16	administration	administration	NOUN
ftr-412	1157	17	in	in	ADP
ftr-412	1157	18	member	member	NOUN
ftr-412	1157	19	states	state	NOUN
ftr-412	1157	20	with	with	ADP
ftr-412	1157	21	an	an	DET
ftr-412	1157	22	eye	eye	NOUN
ftr-412	1157	23	toward	toward	ADP
ftr-412	1157	24	getting	get	VERB
ftr-412	1157	25	congress	congress	PROPN
ftr-412	1157	26	to	to	PART
ftr-412	1157	27	overturn	overturn	VERB
ftr-412	1157	28	this	this	DET
ftr-412	1157	29	decision	decision	NOUN
ftr-412	1157	30	.	.	PUNCT
ftr-412	1158	1	132	132	NUM
ftr-412	1158	2	.	.	PUNCT
ftr-412	1159	1	these	these	DET
ftr-412	1159	2	nineteen	nineteen	NUM
ftr-412	1159	3	states	state	NOUN
ftr-412	1159	4	are	be	AUX
ftr-412	1159	5	divided	divide	VERB
ftr-412	1159	6	into	into	ADP
ftr-412	1159	7	two	two	NUM
ftr-412	1159	8	groups	group	NOUN
ftr-412	1159	9	,	,	PUNCT
ftr-412	1159	10	the	the	DET
ftr-412	1159	11	full	full	ADJ
ftr-412	1159	12	members	member	NOUN
ftr-412	1159	13	,	,	PUNCT
ftr-412	1159	14	and	and	CCONJ
ftr-412	1159	15	the	the	DET
ftr-412	1159	16	associate	associate	ADJ
ftr-412	1159	17	members	member	NOUN
ftr-412	1159	18	.	.	PUNCT
ftr-412	1160	1	a	a	DET
ftr-412	1160	2	full	full	ADJ
ftr-412	1160	3	member	member	NOUN
ftr-412	1160	4	state	state	NOUN
ftr-412	1160	5	is	be	AUX
ftr-412	1160	6	a	a	DET
ftr-412	1160	7	state	state	NOUN
ftr-412	1160	8	that	that	PRON
ftr-412	1160	9	is	be	AUX
ftr-412	1160	10	in	in	ADP
ftr-412	1160	11	compliance	compliance	NOUN
ftr-412	1160	12	with	with	ADP
ftr-412	1160	13	the	the	DET
ftr-412	1160	14	streamlined	streamlined	ADJ
ftr-412	1160	15	sales	sale	NOUN
ftr-412	1160	16	and	and	CCONJ
ftr-412	1160	17	use	use	VERB
ftr-412	1160	18	tax	tax	NOUN
ftr-412	1160	19	agreement	agreement	NOUN
ftr-412	1160	20	through	through	ADP
ftr-412	1160	21	its	its	PRON
ftr-412	1160	22	laws	law	NOUN
ftr-412	1160	23	,	,	PUNCT
ftr-412	1160	24	rules	rule	NOUN
ftr-412	1160	25	,	,	PUNCT
ftr-412	1160	26	regulations	regulation	NOUN
ftr-412	1160	27	,	,	PUNCT
ftr-412	1160	28	and	and	CCONJ
ftr-412	1160	29	policies	policy	NOUN
ftr-412	1160	30	.	.	PUNCT
ftr-412	1161	1	those	those	DET
ftr-412	1161	2	states	state	NOUN
ftr-412	1161	3	are	be	AUX
ftr-412	1161	4	:	:	PUNCT
ftr-412	1161	5	indiana	indiana	PROPN
ftr-412	1161	6	,	,	PUNCT
ftr-412	1161	7	iowa	iowa	PROPN
ftr-412	1161	8	,	,	PUNCT
ftr-412	1161	9	kansas	kansas	PROPN
ftr-412	1161	10	,	,	PUNCT
ftr-412	1161	11	kentucky	kentucky	PROPN
ftr-412	1161	12	,	,	PUNCT
ftr-412	1161	13	michigan	michigan	PROPN
ftr-412	1161	14	,	,	PUNCT
ftr-412	1161	15	minnesota	minnesota	PROPN
ftr-412	1161	16	,	,	PUNCT
ftr-412	1161	17	nebraska	nebraska	PROPN
ftr-412	1161	18	,	,	PUNCT
ftr-412	1161	19	new	new	PROPN
ftr-412	1161	20	jersey	jersey	PROPN
ftr-412	1161	21	,	,	PUNCT
ftr-412	1161	22	north	north	PROPN
ftr-412	1161	23	carolina	carolina	PROPN
ftr-412	1161	24	,	,	PUNCT
ftr-412	1161	25	north	north	NOUN
ftr-412	1161	26	dakota	dakota	PROPN
ftr-412	1161	27	,	,	PUNCT
ftr-412	1161	28	oklahoma	oklahoma	PROPN
ftr-412	1161	29	,	,	PUNCT
ftr-412	1161	30	south	south	NOUN
ftr-412	1161	31	dakota	dakota	PROPN
ftr-412	1161	32	,	,	PUNCT
ftr-412	1161	33	and	and	CCONJ
ftr-412	1161	34	west	west	PROPN
ftr-412	1161	35	virginia	virginia	PROPN
ftr-412	1161	36	.	.	PUNCT
ftr-412	1162	1	an	an	DET
ftr-412	1162	2	associate	associate	ADJ
ftr-412	1162	3	member	member	NOUN
ftr-412	1162	4	state	state	NOUN
ftr-412	1162	5	is	be	AUX
ftr-412	1162	6	either	either	CCONJ
ftr-412	1162	7	(	(	PUNCT
ftr-412	1162	8	a	a	X
ftr-412	1162	9	)	)	PUNCT
ftr-412	1162	10	a	a	DET
ftr-412	1162	11	state	state	NOUN
ftr-412	1162	12	that	that	PRON
ftr-412	1162	13	is	be	AUX
ftr-412	1162	14	in	in	ADP
ftr-412	1162	15	compliance	compliance	NOUN
ftr-412	1162	16	with	with	ADP
ftr-412	1162	17	the	the	DET
ftr-412	1162	18	streamlined	streamlined	ADJ
ftr-412	1162	19	sales	sale	NOUN
ftr-412	1162	20	and	and	CCONJ
ftr-412	1162	21	use	use	VERB
ftr-412	1162	22	tax	tax	NOUN
ftr-412	1162	23	agreement	agreement	NOUN
ftr-412	1162	24	except	except	SCONJ
ftr-412	1162	25	that	that	SCONJ
ftr-412	1162	26	its	its	PRON
ftr-412	1162	27	laws	law	NOUN
ftr-412	1162	28	,	,	PUNCT
ftr-412	1162	29	rules	rule	VERB
ftr-412	1162	30	regulations	regulation	NOUN
ftr-412	1162	31	and	and	CCONJ
ftr-412	1162	32	policies	policy	NOUN
ftr-412	1162	33	to	to	PART
ftr-412	1162	34	bring	bring	VERB
ftr-412	1162	35	the	the	DET
ftr-412	1162	36	state	state	NOUN
ftr-412	1162	37	into	into	ADP
ftr-412	1162	38	compliance	compliance	NOUN
ftr-412	1162	39	are	be	AUX
ftr-412	1162	40	not	not	PART
ftr-412	1162	41	in	in	ADP
ftr-412	1162	42	effect	effect	NOUN
ftr-412	1162	43	but	but	CCONJ
ftr-412	1162	44	are	be	AUX
ftr-412	1162	45	scheduled	schedule	VERB
ftr-412	1162	46	to	to	PART
ftr-412	1162	47	take	take	VERB
ftr-412	1162	48	effect	effect	NOUN
ftr-412	1162	49	on	on	ADP
ftr-412	1162	50	or	or	CCONJ
ftr-412	1162	51	before	before	ADP
ftr-412	1162	52	january	january	PROPN
ftr-412	1162	53	1	1	NUM
ftr-412	1162	54	,	,	PUNCT
ftr-412	1162	55	2008	2008	NUM
ftr-412	1162	56	,	,	PUNCT
ftr-412	1162	57	or	or	CCONJ
ftr-412	1162	58	(	(	PUNCT
ftr-412	1162	59	b	b	X
ftr-412	1162	60	)	)	PUNCT
ftr-412	1162	61	a	a	DET
ftr-412	1162	62	state	state	NOUN
ftr-412	1162	63	that	that	PRON
ftr-412	1162	64	has	have	AUX
ftr-412	1162	65	achieved	achieve	VERB
ftr-412	1162	66	substantial	substantial	ADJ
ftr-412	1162	67	compliance	compliance	NOUN
ftr-412	1162	68	with	with	ADP
ftr-412	1162	69	the	the	DET
ftr-412	1162	70	terms	term	NOUN
ftr-412	1162	71	of	of	ADP
ftr-412	1162	72	the	the	DET
ftr-412	1162	73	streamlined	streamlined	ADJ
ftr-412	1162	74	sales	sale	NOUN
ftr-412	1162	75	and	and	CCONJ
ftr-412	1162	76	use	use	VERB
ftr-412	1162	77	tax	tax	NOUN
ftr-412	1162	78	agreement	agreement	NOUN
ftr-412	1162	79	taken	take	VERB
ftr-412	1162	80	as	as	ADP
ftr-412	1162	81	a	a	DET
ftr-412	1162	82	whole	whole	NOUN
ftr-412	1162	83	,	,	PUNCT
ftr-412	1162	84	but	but	CCONJ
ftr-412	1162	85	not	not	PART
ftr-412	1162	86	necessarily	necessarily	ADV
ftr-412	1162	87	each	each	DET
ftr-412	1162	88	provision	provision	NOUN
ftr-412	1162	89	,	,	PUNCT
ftr-412	1162	90	and	and	CCONJ
ftr-412	1162	91	there	there	PRON
ftr-412	1162	92	is	be	VERB
ftr-412	1162	93	an	an	DET
ftr-412	1162	94	expectation	expectation	NOUN
ftr-412	1162	95	that	that	SCONJ
ftr-412	1162	96	the	the	DET
ftr-412	1162	97	state	state	NOUN
ftr-412	1162	98	will	will	AUX
ftr-412	1162	99	achieve	achieve	VERB
ftr-412	1162	100	compliance	compliance	NOUN
ftr-412	1162	101	by	by	ADP
ftr-412	1162	102	january	january	PROPN
ftr-412	1162	103	1	1	NUM
ftr-412	1162	104	,	,	PUNCT
ftr-412	1162	105	2008	2008	NUM
ftr-412	1162	106	.	.	PUNCT
ftr-412	1163	1	those	those	DET
ftr-412	1163	2	states	state	NOUN
ftr-412	1163	3	are	be	AUX
ftr-412	1163	4	:	:	PUNCT
ftr-412	1163	5	arkansas	arkansas	PROPN
ftr-412	1163	6	,	,	PUNCT
ftr-412	1163	7	nevada	nevada	PROPN
ftr-412	1163	8	,	,	PUNCT
ftr-412	1163	9	ohio	ohio	PROPN
ftr-412	1163	10	,	,	PUNCT
ftr-412	1163	11	tennessee	tennessee	PROPN
ftr-412	1163	12	,	,	PUNCT
ftr-412	1163	13	utah	utah	PROPN
ftr-412	1163	14	and	and	CCONJ
ftr-412	1163	15	wyoming	wyoming	PROPN
ftr-412	1163	16	,	,	PUNCT
ftr-412	1163	17	see	see	VERB
ftr-412	1163	18	http://www.streamlinedsalestax.org	http://www.streamlinedsalestax.org	PROPN
ftr-412	1163	19	(	(	PUNCT
ftr-412	1163	20	last	last	ADJ
ftr-412	1163	21	visited	visit	VERB
ftr-412	1163	22	aug	aug	PROPN
ftr-412	1163	23	.	.	PROPN
ftr-412	1163	24	2	2	NUM
ftr-412	1163	25	,	,	PUNCT
ftr-412	1163	26	2006	2006	NUM
ftr-412	1163	27	)	)	PUNCT
ftr-412	1163	28	.	.	PUNCT
ftr-412	1164	1	streamlined	streamline	VERB
ftr-412	1164	2	sales	sale	NOUN
ftr-412	1164	3	and	and	CCONJ
ftr-412	1164	4	use	use	VERB
ftr-412	1164	5	tax	tax	NOUN
ftr-412	1164	6	agreement	agreement	NOUN
ftr-412	1164	7	(	(	PUNCT
ftr-412	1164	8	ssuta	ssuta	NOUN
ftr-412	1164	9	)	)	PUNCT
ftr-412	1164	10	.	.	PUNCT
ftr-412	1165	1	although130	although130	PROPN
ftr-412	1165	2	nowhere	nowhere	ADV
ftr-412	1165	3	near	near	ADV
ftr-412	1165	4	as	as	ADV
ftr-412	1165	5	advanced	advanced	ADJ
ftr-412	1165	6	as	as	ADP
ftr-412	1165	7	the	the	DET
ftr-412	1165	8	eu	eu	PROPN
ftr-412	1165	9	by	by	ADP
ftr-412	1165	10	idabc	idabc	NOUN
ftr-412	1165	11	standards	standard	NOUN
ftr-412	1165	12	,	,	PUNCT
ftr-412	1165	13	efforts	effort	NOUN
ftr-412	1165	14	are	be	AUX
ftr-412	1165	15	underway	underway	ADJ
ftr-412	1165	16	in	in	ADP
ftr-412	1165	17	the	the	DET
ftr-412	1165	18	u.s	u.s	PROPN
ftr-412	1165	19	.	.	PROPN
ftr-412	1165	20	to	to	PART
ftr-412	1165	21	strengthen	strengthen	VERB
ftr-412	1165	22	e	e	NOUN
ftr-412	1165	23	-	-	NOUN
ftr-412	1165	24	government	government	NOUN
ftr-412	1165	25	capabilities	capability	NOUN
ftr-412	1165	26	.	.	PUNCT
ftr-412	1166	1	in	in	ADP
ftr-412	1166	2	the	the	DET
ftr-412	1166	3	rst	rst	NOUN
ftr-412	1166	4	the	the	DET
ftr-412	1166	5	most	most	ADV
ftr-412	1166	6	notable	notable	ADJ
ftr-412	1166	7	example	example	NOUN
ftr-412	1166	8	is	be	AUX
ftr-412	1166	9	the	the	DET
ftr-412	1166	10	streamlined	streamlined	ADJ
ftr-412	1166	11	sales	sale	NOUN
ftr-412	1166	12	tax	tax	NOUN
ftr-412	1166	13	.	.	PUNCT
ftr-412	1167	1	this	this	DET
ftr-412	1167	2	effort	effort	NOUN
ftr-412	1167	3	broadly	broadly	ADV
ftr-412	1167	4	seeks	seek	VERB
ftr-412	1167	5	technological	technological	ADJ
ftr-412	1167	6	solutions	solution	NOUN
ftr-412	1167	7	to	to	ADP
ftr-412	1167	8	the	the	DET
ftr-412	1167	9	problems	problem	NOUN
ftr-412	1167	10	that	that	PRON
ftr-412	1167	11	beset	beset	VERB
ftr-412	1167	12	the	the	DET
ftr-412	1167	13	rst	rst	PROPN
ftr-412	1167	14	.	.	PUNCT
ftr-412	1168	1	the	the	DET
ftr-412	1168	2	streamlined	streamline	VERB
ftr-412	1168	3	sales	sale	NOUN
ftr-412	1168	4	tax	tax	NOUN
ftr-412	1168	5	project	project	NOUN
ftr-412	1168	6	(	(	PUNCT
ftr-412	1168	7	sstp	sstp	PROPN
ftr-412	1168	8	)	)	PUNCT
ftr-412	1168	9	was	be	AUX
ftr-412	1168	10	organized	organize	VERB
ftr-412	1168	11	in	in	ADP
ftr-412	1168	12	march	march	PROPN
ftr-412	1168	13	2000	2000	NUM
ftr-412	1168	14	,	,	PUNCT
ftr-412	1168	15	largely	largely	ADV
ftr-412	1168	16	in	in	ADP
ftr-412	1168	17	response	response	NOUN
ftr-412	1168	18	to	to	ADP
ftr-412	1168	19	the	the	DET
ftr-412	1168	20	states	state	NOUN
ftr-412	1168	21	’	’	PART
ftr-412	1168	22	perception	perception	NOUN
ftr-412	1168	23	that	that	SCONJ
ftr-412	1168	24	they	they	PRON
ftr-412	1168	25	were	be	AUX
ftr-412	1168	26	losing	lose	VERB
ftr-412	1168	27	sales	sale	NOUN
ftr-412	1168	28	tax	tax	NOUN
ftr-412	1168	29	revenue	revenue	NOUN
ftr-412	1168	30	from	from	ADP
ftr-412	1168	31	increasing	increase	VERB
ftr-412	1168	32	online	online	ADJ
ftr-412	1168	33	sales	sale	NOUN
ftr-412	1168	34	.	.	PUNCT
ftr-412	1169	1	after	after	ADP
ftr-412	1169	2	five	five	NUM
ftr-412	1169	3	years	year	NOUN
ftr-412	1169	4	of	of	ADP
ftr-412	1169	5	effort	effort	NOUN
ftr-412	1169	6	,	,	PUNCT
ftr-412	1169	7	ssuta	ssuta	PROPN
ftr-412	1169	8	came131	came131	PROPN
ftr-412	1169	9	into	into	ADP
ftr-412	1169	10	effect	effect	NOUN
ftr-412	1169	11	on	on	ADP
ftr-412	1169	12	october	october	PROPN
ftr-412	1169	13	1	1	NUM
ftr-412	1169	14	,	,	PUNCT
ftr-412	1169	15	2005	2005	NUM
ftr-412	1169	16	.	.	PUNCT
ftr-412	1170	1	it	it	PRON
ftr-412	1170	2	has	have	VERB
ftr-412	1170	3	an	an	DET
ftr-412	1170	4	initial	initial	ADJ
ftr-412	1170	5	governing	governing	NOUN
ftr-412	1170	6	board	board	NOUN
ftr-412	1170	7	of	of	ADP
ftr-412	1170	8	nineteen	nineteen	NUM
ftr-412	1170	9	states.132	states.132	NOUN
ftr-412	1170	10	2006	2006	NUM
ftr-412	1170	11	]	]	PUNCT
ftr-412	1170	12	biometrics	biometric	NOUN
ftr-412	1170	13	:	:	PUNCT
ftr-412	1170	14	solving	solve	VERB
ftr-412	1170	15	the	the	DET
ftr-412	1170	16	regressivity	regressivity	NOUN
ftr-412	1170	17	of	of	ADP
ftr-412	1170	18	vats	vat	NOUN
ftr-412	1170	19	and	and	CCONJ
ftr-412	1170	20	rsts	rst	VERB
ftr-412	1170	21	695	695	NUM
ftr-412	1170	22	133	133	NUM
ftr-412	1170	23	.	.	PUNCT
ftr-412	1171	1	those	those	DET
ftr-412	1171	2	states	state	NOUN
ftr-412	1171	3	are	be	AUX
ftr-412	1171	4	kentucky	kentucky	PROPN
ftr-412	1171	5	,	,	PUNCT
ftr-412	1171	6	michigan	michigan	PROPN
ftr-412	1171	7	,	,	PUNCT
ftr-412	1171	8	nebraska	nebraska	PROPN
ftr-412	1171	9	,	,	PUNCT
ftr-412	1171	10	new	new	PROPN
ftr-412	1171	11	jersey	jersey	PROPN
ftr-412	1171	12	and	and	CCONJ
ftr-412	1171	13	west	west	PROPN
ftr-412	1171	14	virginia	virginia	PROPN
ftr-412	1171	15	,	,	PUNCT
ftr-412	1171	16	see	see	VERB
ftr-412	1171	17	http://www.streamlinedsalestax.org	http://www.streamlinedsalestax.org	PROPN
ftr-412	1171	18	(	(	PUNCT
ftr-412	1171	19	last	last	ADJ
ftr-412	1171	20	visited	visit	VERB
ftr-412	1171	21	aug	aug	PROPN
ftr-412	1171	22	.	.	PROPN
ftr-412	1171	23	2	2	NUM
ftr-412	1171	24	,	,	PUNCT
ftr-412	1171	25	2006	2006	NUM
ftr-412	1171	26	)	)	PUNCT
ftr-412	1171	27	.	.	PUNCT
ftr-412	1172	1	1	1	NUM
ftr-412	1172	2	3	3	NUM
ftr-412	1172	3	4	4	NUM
ftr-412	1172	4	.	.	PUNCT
ftr-412	1173	1	t	t	NOUN
ftr-412	1173	2	h	h	NOUN
ftr-412	1174	1	o	o	NOUN
ftr-412	1174	2	s	s	X
ftr-412	1174	3	e	e	NOUN
ftr-412	1174	4	s	s	PROPN
ftr-412	1174	5	t	t	PROPN
ftr-412	1174	6	a	a	DET
ftr-412	1174	7	t	t	NOUN
ftr-412	1174	8	e	e	X
ftr-412	1174	9	s	s	PROPN
ftr-412	1174	10	a	a	DET
ftr-412	1174	11	r	r	NOUN
ftr-412	1174	12	e	e	NOUN
ftr-412	1174	13	a	a	DET
ftr-412	1174	14	r	r	NOUN
ftr-412	1174	15	k	k	NOUN
ftr-412	1174	16	a	a	DET
ftr-412	1174	17	n	n	NOUN
ftr-412	1174	18	s	s	VERB
ftr-412	1174	19	a	a	DET
ftr-412	1174	20	s	s	PROPN
ftr-412	1174	21	a	a	DET
ftr-412	1174	22	n	n	NOUN
ftr-412	1174	23	d	d	X
ftr-412	1174	24	u	u	PROPN
ftr-412	1174	25	t	t	PROPN
ftr-412	1174	26	a	a	DET
ftr-412	1174	27	h	h	NOUN
ftr-412	1174	28	,	,	PUNCT
ftr-412	1174	29	s	s	PART
ftr-412	1174	30	e	e	X
ftr-412	1174	31	e	e	X
ftr-412	1174	32	http://www.streamlinedsalestax.org	http://www.streamlinedsalestax.org	X
ftr-412	1174	33	(	(	PUNCT
ftr-412	1174	34	last	last	ADJ
ftr-412	1174	35	visited	visit	VERB
ftr-412	1174	36	aug	aug	PROPN
ftr-412	1174	37	.	.	PROPN
ftr-412	1174	38	2	2	NUM
ftr-412	1174	39	,	,	PUNCT
ftr-412	1174	40	2006	2006	NUM
ftr-412	1174	41	)	)	PUNCT
ftr-412	1174	42	.	.	PUNCT
ftr-412	1175	1	135	135	NUM
ftr-412	1175	2	.	.	PUNCT
ftr-412	1176	1	streamlined	streamline	VERB
ftr-412	1176	2	sales	sale	NOUN
ftr-412	1176	3	and	and	CCONJ
ftr-412	1176	4	use	use	VERB
ftr-412	1176	5	tax	tax	NOUN
ftr-412	1176	6	agreement	agreement	NOUN
ftr-412	1176	7	,	,	PUNCT
ftr-412	1176	8	supra	supra	PROPN
ftr-412	1176	9	note	note	NOUN
ftr-412	1176	10	130	130	NUM
ftr-412	1176	11	,	,	PUNCT
ftr-412	1176	12	at	at	ADP
ftr-412	1176	13	§	§	PROPN
ftr-412	1176	14	318(d	318(d	PROPN
ftr-412	1176	15	)	)	PUNCT
ftr-412	1176	16	(	(	PUNCT
ftr-412	1176	17	indicating	indicate	VERB
ftr-412	1176	18	that	that	SCONJ
ftr-412	1176	19	the	the	DET
ftr-412	1176	20	intent	intent	NOUN
ftr-412	1176	21	of	of	ADP
ftr-412	1176	22	the	the	DET
ftr-412	1176	23	ssuta	ssuta	NOUN
ftr-412	1176	24	is	be	AUX
ftr-412	1176	25	to	to	PART
ftr-412	1176	26	facilitate	facilitate	VERB
ftr-412	1176	27	electronic	electronic	ADJ
ftr-412	1176	28	filing	filing	NOUN
ftr-412	1176	29	of	of	ADP
ftr-412	1176	30	returns	return	NOUN
ftr-412	1176	31	in	in	ADP
ftr-412	1176	32	all	all	DET
ftr-412	1176	33	jurisdictions	jurisdiction	NOUN
ftr-412	1176	34	under	under	ADP
ftr-412	1176	35	the	the	DET
ftr-412	1176	36	agreement	agreement	NOUN
ftr-412	1176	37	.	.	PUNCT
ftr-412	1176	38	)	)	PUNCT
ftr-412	1177	1	136	136	NUM
ftr-412	1177	2	.	.	PUNCT
ftr-412	1178	1	i	i	PRON
ftr-412	1178	2	d.	d.	PROPN
ftr-412	1178	3	at	at	ADP
ftr-412	1178	4	§	§	PROPN
ftr-412	1178	5	§	§	PROPN
ftr-412	1178	6	318(a	318(a	NUM
ftr-412	1178	7	)	)	PUNCT
ftr-412	1178	8	;	;	PUNCT
ftr-412	1178	9	318(b	318(b	NUM
ftr-412	1178	10	)	)	PUNCT
ftr-412	1178	11	.	.	PUNCT
ftr-412	1179	1	137	137	NUM
ftr-412	1179	2	.	.	PUNCT
ftr-412	1180	1	i	i	PRON
ftr-412	1180	2	d.	d.	PROPN
ftr-412	1180	3	at	at	ADP
ftr-412	1180	4	§	§	PROPN
ftr-412	1180	5	325	325	NUM
ftr-412	1180	6	.	.	PUNCT
ftr-412	1180	7	138	138	NUM
ftr-412	1180	8	.	.	PUNCT
ftr-412	1181	1	i	i	PRON
ftr-412	1181	2	d.	d.	PROPN
ftr-412	1181	3	at	at	ADP
ftr-412	1181	4	§	§	PROPN
ftr-412	1181	5	§	§	PROPN
ftr-412	1181	6	303	303	NUM
ftr-412	1181	7	;	;	PUNCT
ftr-412	1181	8	401(a	401(a	NUM
ftr-412	1181	9	)	)	PUNCT
ftr-412	1181	10	;	;	PUNCT
ftr-412	1181	11	401(c	401(c	PROPN
ftr-412	1181	12	)	)	PUNCT
ftr-412	1181	13	;	;	PUNCT
ftr-412	1181	14	404	404	X
ftr-412	1181	15	.	.	PUNCT
ftr-412	1182	1	139	139	NUM
ftr-412	1182	2	.	.	PUNCT
ftr-412	1183	1	member	member	NOUN
ftr-412	1183	2	states	state	NOUN
ftr-412	1183	3	must	must	AUX
ftr-412	1183	4	provide	provide	VERB
ftr-412	1183	5	an	an	DET
ftr-412	1183	6	amnesty	amnesty	NOUN
ftr-412	1183	7	for	for	ADP
ftr-412	1183	8	uncollected	uncollected	ADJ
ftr-412	1183	9	or	or	CCONJ
ftr-412	1183	10	unpaid	unpaid	ADJ
ftr-412	1183	11	sales	sale	NOUN
ftr-412	1183	12	and	and	CCONJ
ftr-412	1183	13	use	use	VERB
ftr-412	1183	14	tax	tax	NOUN
ftr-412	1183	15	(	(	PUNCT
ftr-412	1183	16	together	together	ADV
ftr-412	1183	17	with	with	ADP
ftr-412	1183	18	penalty	penalty	NOUN
ftr-412	1183	19	or	or	CCONJ
ftr-412	1183	20	interest	interest	NOUN
ftr-412	1183	21	)	)	PUNCT
ftr-412	1183	22	to	to	ADP
ftr-412	1183	23	a	a	DET
ftr-412	1183	24	seller	seller	NOUN
ftr-412	1183	25	that	that	PRON
ftr-412	1183	26	registers	register	VERB
ftr-412	1183	27	under	under	ADP
ftr-412	1183	28	the	the	DET
ftr-412	1183	29	agreement	agreement	NOUN
ftr-412	1183	30	,	,	PUNCT
ftr-412	1183	31	provided	provide	VERB
ftr-412	1183	32	the	the	DET
ftr-412	1183	33	seller	seller	NOUN
ftr-412	1183	34	was	be	AUX
ftr-412	1183	35	not	not	PART
ftr-412	1183	36	registered	register	VERB
ftr-412	1183	37	in	in	ADP
ftr-412	1183	38	that	that	DET
ftr-412	1183	39	state	state	NOUN
ftr-412	1183	40	in	in	ADP
ftr-412	1183	41	the	the	DET
ftr-412	1183	42	12	12	NUM
ftr-412	1183	43	-	-	PUNCT
ftr-412	1183	44	month	month	NOUN
ftr-412	1183	45	period	period	NOUN
ftr-412	1183	46	preceding	precede	VERB
ftr-412	1183	47	the	the	DET
ftr-412	1183	48	state	state	NOUN
ftr-412	1183	49	’s	’s	PART
ftr-412	1183	50	participation	participation	NOUN
ftr-412	1183	51	in	in	ADP
ftr-412	1183	52	the	the	DET
ftr-412	1183	53	agreement	agreement	NOUN
ftr-412	1183	54	.	.	PUNCT
ftr-412	1184	1	sellers	seller	NOUN
ftr-412	1184	2	must	must	AUX
ftr-412	1184	3	register	register	VERB
ftr-412	1184	4	within	within	ADP
ftr-412	1184	5	12	12	NUM
ftr-412	1184	6	months	month	NOUN
ftr-412	1184	7	of	of	ADP
ftr-412	1184	8	the	the	DET
ftr-412	1184	9	state	state	NOUN
ftr-412	1184	10	’s	’s	PART
ftr-412	1184	11	participation	participation	NOUN
ftr-412	1184	12	to	to	PART
ftr-412	1184	13	benefit	benefit	VERB
ftr-412	1184	14	,	,	PUNCT
ftr-412	1184	15	and	and	CCONJ
ftr-412	1184	16	the	the	DET
ftr-412	1184	17	amnesty	amnesty	NOUN
ftr-412	1184	18	does	do	AUX
ftr-412	1184	19	not	not	PART
ftr-412	1184	20	apply	apply	VERB
ftr-412	1184	21	to	to	ADP
ftr-412	1184	22	matters	matter	NOUN
ftr-412	1184	23	for	for	ADP
ftr-412	1184	24	which	which	PRON
ftr-412	1184	25	the	the	DET
ftr-412	1184	26	seller	seller	NOUN
ftr-412	1184	27	has	have	AUX
ftr-412	1184	28	received	receive	VERB
ftr-412	1184	29	notice	notice	NOUN
ftr-412	1184	30	of	of	ADP
ftr-412	1184	31	the	the	DET
ftr-412	1184	32	commencement	commencement	NOUN
ftr-412	1184	33	of	of	ADP
ftr-412	1184	34	an	an	DET
ftr-412	1184	35	audit	audit	NOUN
ftr-412	1184	36	.	.	PUNCT
ftr-412	1185	1	140	140	NUM
ftr-412	1185	2	.	.	PUNCT
ftr-412	1186	1	streamlined	streamline	VERB
ftr-412	1186	2	sales	sale	NOUN
ftr-412	1186	3	and	and	CCONJ
ftr-412	1186	4	use	use	VERB
ftr-412	1186	5	tax	tax	NOUN
ftr-412	1186	6	agreement	agreement	NOUN
ftr-412	1186	7	,	,	PUNCT
ftr-412	1186	8	supra	supra	PROPN
ftr-412	1186	9	note	note	NOUN
ftr-412	1186	10	130	130	NUM
ftr-412	1186	11	,	,	PUNCT
ftr-412	1186	12	at	at	ADP
ftr-412	1186	13	§	§	PROPN
ftr-412	1186	14	203	203	NUM
ftr-412	1186	15	(	(	PUNCT
ftr-412	1186	16	defining	define	VERB
ftr-412	1186	17	a	a	DET
ftr-412	1186	18	certified	certify	VERB
ftr-412	1186	19	service	service	NOUN
ftr-412	1186	20	provider	provider	NOUN
ftr-412	1186	21	(	(	PUNCT
ftr-412	1186	22	csp	csp	PROPN
ftr-412	1186	23	)	)	PUNCT
ftr-412	1186	24	as	as	ADP
ftr-412	1186	25	“	"	PUNCT
ftr-412	1186	26	[	[	X
ftr-412	1186	27	a]n	a]n	ADJ
ftr-412	1186	28	agent	agent	NOUN
ftr-412	1186	29	certified	certify	VERB
ftr-412	1186	30	under	under	ADP
ftr-412	1186	31	the	the	PRON
ftr-412	1186	32	of	of	ADP
ftr-412	1186	33	the	the	DET
ftr-412	1186	34	thirteen	thirteen	NUM
ftr-412	1186	35	states	state	NOUN
ftr-412	1186	36	that	that	PRON
ftr-412	1186	37	were	be	AUX
ftr-412	1186	38	identified	identify	VERB
ftr-412	1186	39	by	by	ADP
ftr-412	1186	40	the	the	DET
ftr-412	1186	41	fta	fta	PROPN
ftr-412	1186	42	as	as	ADP
ftr-412	1186	43	having	have	VERB
ftr-412	1186	44	significant	significant	ADJ
ftr-412	1186	45	paper	paper	NOUN
ftr-412	1186	46	return	return	NOUN
ftr-412	1186	47	obligations	obligation	NOUN
ftr-412	1186	48	for	for	ADP
ftr-412	1186	49	the	the	DET
ftr-412	1186	50	rst	rst	PROPN
ftr-412	1186	51	,	,	PUNCT
ftr-412	1186	52	five	five	NUM
ftr-412	1186	53	of	of	ADP
ftr-412	1186	54	them	they	PRON
ftr-412	1186	55	are	be	AUX
ftr-412	1186	56	among	among	ADP
ftr-412	1186	57	the	the	DET
ftr-412	1186	58	thirteen	thirteen	NUM
ftr-412	1186	59	founding	found	VERB
ftr-412	1186	60	“	"	PUNCT
ftr-412	1186	61	full	full	ADJ
ftr-412	1186	62	”	"	PUNCT
ftr-412	1186	63	members	member	NOUN
ftr-412	1186	64	of	of	ADP
ftr-412	1186	65	the	the	DET
ftr-412	1186	66	ssuta	ssuta	NOUN
ftr-412	1186	67	.	.	PUNCT
ftr-412	1187	1	two	two	NUM
ftr-412	1187	2	others	other	NOUN
ftr-412	1187	3	are	be	AUX
ftr-412	1187	4	“	"	PUNCT
ftr-412	1187	5	associate”133	associate”133	VERB
ftr-412	1187	6	founding	found	VERB
ftr-412	1187	7	members	member	NOUN
ftr-412	1187	8	of	of	ADP
ftr-412	1187	9	the	the	DET
ftr-412	1187	10	ssuta	ssuta	NOUN
ftr-412	1187	11	.	.	PUNCT
ftr-412	1188	1	participation	participation	NOUN
ftr-412	1188	2	in	in	ADP
ftr-412	1188	3	ssuta	ssuta	NOUN
ftr-412	1188	4	by	by	ADP
ftr-412	1188	5	these	these	DET
ftr-412	1188	6	states	state	NOUN
ftr-412	1188	7	is134	is134	PROPN
ftr-412	1188	8	significant	significant	ADJ
ftr-412	1188	9	,	,	PUNCT
ftr-412	1188	10	because	because	SCONJ
ftr-412	1188	11	ssuta	ssuta	NOUN
ftr-412	1188	12	states	state	NOUN
ftr-412	1188	13	have	have	AUX
ftr-412	1188	14	agreed	agree	VERB
ftr-412	1188	15	to	to	PART
ftr-412	1188	16	harmonize	harmonize	VERB
ftr-412	1188	17	their	their	PRON
ftr-412	1188	18	tax	tax	NOUN
ftr-412	1188	19	bases	basis	NOUN
ftr-412	1188	20	,	,	PUNCT
ftr-412	1188	21	standardize	standardize	VERB
ftr-412	1188	22	their	their	PRON
ftr-412	1188	23	electronic	electronic	ADJ
ftr-412	1188	24	reporting	reporting	NOUN
ftr-412	1188	25	requirements	requirement	NOUN
ftr-412	1188	26	,	,	PUNCT
ftr-412	1188	27	restrict	restrict	VERB
ftr-412	1188	28	jurisdictional135	jurisdictional135	PROPN
ftr-412	1188	29	reporting	report	VERB
ftr-412	1188	30	obligations	obligation	NOUN
ftr-412	1188	31	for	for	ADP
ftr-412	1188	32	local	local	ADJ
ftr-412	1188	33	rsts	rst	NOUN
ftr-412	1188	34	to	to	ADP
ftr-412	1188	35	state	state	NOUN
ftr-412	1188	36	level	level	NOUN
ftr-412	1188	37	filings	filing	NOUN
ftr-412	1188	38	,	,	PUNCT
ftr-412	1188	39	and	and	CCONJ
ftr-412	1188	40	generally	generally	ADV
ftr-412	1188	41	streamline	streamline	VERB
ftr-412	1188	42	the	the	DET
ftr-412	1188	43	collection	collection	NOUN
ftr-412	1188	44	of	of	ADP
ftr-412	1188	45	state	state	NOUN
ftr-412	1188	46	and	and	CCONJ
ftr-412	1188	47	local	local	ADJ
ftr-412	1188	48	rsts	rst	NOUN
ftr-412	1188	49	.	.	PUNCT
ftr-412	1189	1	a	a	DET
ftr-412	1189	2	standardized	standardized	ADJ
ftr-412	1189	3	system	system	NOUN
ftr-412	1189	4	for136	for136	PROPN
ftr-412	1189	5	refunds	refund	NOUN
ftr-412	1189	6	is	be	AUX
ftr-412	1189	7	also	also	ADV
ftr-412	1189	8	established	establish	VERB
ftr-412	1189	9	,	,	PUNCT
ftr-412	1189	10	both	both	PRON
ftr-412	1189	11	for	for	ADP
ftr-412	1189	12	end	end	NOUN
ftr-412	1189	13	consumers	consumer	NOUN
ftr-412	1189	14	,	,	PUNCT
ftr-412	1189	15	and	and	CCONJ
ftr-412	1189	16	for	for	ADP
ftr-412	1189	17	businesses	business	NOUN
ftr-412	1189	18	remitting	remit	VERB
ftr-412	1189	19	the	the	DET
ftr-412	1189	20	tax.137	tax.137	NOUN
ftr-412	1189	21	on	on	ADP
ftr-412	1189	22	october	october	PROPN
ftr-412	1189	23	1	1	NUM
ftr-412	1189	24	,	,	PUNCT
ftr-412	1189	25	a	a	DET
ftr-412	1189	26	centralized	centralized	ADJ
ftr-412	1189	27	online	online	ADJ
ftr-412	1189	28	registration	registration	NOUN
ftr-412	1189	29	system	system	NOUN
ftr-412	1189	30	,	,	PUNCT
ftr-412	1189	31	and	and	CCONJ
ftr-412	1189	32	an138	an138	NOUN
ftr-412	1189	33	amnesty	amnesty	NOUN
ftr-412	1189	34	for	for	ADP
ftr-412	1189	35	qualifying	qualify	VERB
ftr-412	1189	36	sellers	seller	NOUN
ftr-412	1189	37	came	come	VERB
ftr-412	1189	38	into	into	ADP
ftr-412	1189	39	effect	effect	NOUN
ftr-412	1189	40	.	.	PUNCT
ftr-412	1190	1	registration	registration	NOUN
ftr-412	1190	2	constitutes	constitute	VERB
ftr-412	1190	3	an139	an139	PROPN
ftr-412	1190	4	agreement	agreement	NOUN
ftr-412	1190	5	by	by	ADP
ftr-412	1190	6	sellers	seller	NOUN
ftr-412	1190	7	to	to	PART
ftr-412	1190	8	collect	collect	VERB
ftr-412	1190	9	and	and	CCONJ
ftr-412	1190	10	remit	remit	VERB
ftr-412	1190	11	tax	tax	NOUN
ftr-412	1190	12	for	for	ADP
ftr-412	1190	13	sales	sale	NOUN
ftr-412	1190	14	into	into	ADP
ftr-412	1190	15	all	all	DET
ftr-412	1190	16	full	full	ADJ
ftr-412	1190	17	member	member	NOUN
ftr-412	1190	18	states	state	NOUN
ftr-412	1190	19	.	.	PUNCT
ftr-412	1191	1	this	this	DET
ftr-412	1191	2	registry	registry	NOUN
ftr-412	1191	3	will	will	AUX
ftr-412	1191	4	function	function	VERB
ftr-412	1191	5	like	like	ADP
ftr-412	1191	6	the	the	DET
ftr-412	1191	7	registration	registration	NOUN
ftr-412	1191	8	system	system	NOUN
ftr-412	1191	9	under	under	ADP
ftr-412	1191	10	the	the	DET
ftr-412	1191	11	digital	digital	ADJ
ftr-412	1191	12	sales	sale	NOUN
ftr-412	1191	13	directive	directive	NOUN
ftr-412	1191	14	where	where	SCONJ
ftr-412	1191	15	non	non	ADJ
ftr-412	1191	16	-	-	ADJ
ftr-412	1191	17	established	established	ADJ
ftr-412	1191	18	taxpayers	taxpayer	NOUN
ftr-412	1191	19	(	(	PUNCT
ftr-412	1191	20	non	non	ADJ
ftr-412	1191	21	-	-	ADJ
ftr-412	1191	22	eu	eu	ADJ
ftr-412	1191	23	businesses	business	NOUN
ftr-412	1191	24	)	)	PUNCT
ftr-412	1191	25	receive	receive	VERB
ftr-412	1191	26	a	a	DET
ftr-412	1191	27	unique	unique	ADJ
ftr-412	1191	28	identification	identification	NOUN
ftr-412	1191	29	number	number	NOUN
ftr-412	1191	30	that	that	PRON
ftr-412	1191	31	is	be	AUX
ftr-412	1191	32	recognized	recognize	VERB
ftr-412	1191	33	for	for	ADP
ftr-412	1191	34	vat	vat	NOUN
ftr-412	1191	35	purposes	purpose	NOUN
ftr-412	1191	36	throughout	throughout	ADP
ftr-412	1191	37	the	the	DET
ftr-412	1191	38	eu	eu	PROPN
ftr-412	1191	39	in	in	ADP
ftr-412	1191	40	a	a	DET
ftr-412	1191	41	very	very	ADV
ftr-412	1191	42	real	real	ADJ
ftr-412	1191	43	sense	sense	NOUN
ftr-412	1191	44	the	the	DET
ftr-412	1191	45	ssuta	ssuta	NOUN
ftr-412	1191	46	is	be	AUX
ftr-412	1191	47	an	an	DET
ftr-412	1191	48	agreement	agreement	NOUN
ftr-412	1191	49	between	between	ADP
ftr-412	1191	50	governments	government	NOUN
ftr-412	1191	51	and	and	CCONJ
ftr-412	1191	52	business	business	NOUN
ftr-412	1191	53	to	to	PART
ftr-412	1191	54	technologically	technologically	ADV
ftr-412	1191	55	simplify	simplify	VERB
ftr-412	1191	56	and	and	CCONJ
ftr-412	1191	57	harmonize	harmonize	VERB
ftr-412	1191	58	the	the	DET
ftr-412	1191	59	rst	rst	NOUN
ftr-412	1191	60	in	in	ADP
ftr-412	1191	61	exchange	exchange	NOUN
ftr-412	1191	62	for	for	ADP
ftr-412	1191	63	a	a	DET
ftr-412	1191	64	sincere	sincere	ADJ
ftr-412	1191	65	effort	effort	NOUN
ftr-412	1191	66	by	by	ADP
ftr-412	1191	67	business	business	NOUN
ftr-412	1191	68	to	to	PART
ftr-412	1191	69	increase	increase	VERB
ftr-412	1191	70	voluntary	voluntary	ADJ
ftr-412	1191	71	collection	collection	NOUN
ftr-412	1191	72	.	.	PUNCT
ftr-412	1192	1	1	1	X
ftr-412	1192	2	.	.	X
ftr-412	1192	3	digital	digital	ADJ
ftr-412	1192	4	intermediaries	intermediary	NOUN
ftr-412	1192	5	–	–	PUNCT
ftr-412	1192	6	certified	certify	VERB
ftr-412	1192	7	service	service	NOUN
ftr-412	1192	8	providers	provider	NOUN
ftr-412	1192	9	(	(	PUNCT
ftr-412	1192	10	csps	csps	NOUN
ftr-412	1192	11	)	)	PUNCT
ftr-412	1192	12	.	.	PUNCT
ftr-412	1193	1	the	the	DET
ftr-412	1193	2	concept	concept	NOUN
ftr-412	1193	3	of	of	ADP
ftr-412	1193	4	a	a	DET
ftr-412	1193	5	digital	digital	ADJ
ftr-412	1193	6	intermediary	intermediary	NOUN
ftr-412	1193	7	is	be	AUX
ftr-412	1193	8	the	the	DET
ftr-412	1193	9	most	most	ADV
ftr-412	1193	10	innovative	innovative	ADJ
ftr-412	1193	11	aspect	aspect	NOUN
ftr-412	1193	12	of	of	ADP
ftr-412	1193	13	the	the	DET
ftr-412	1193	14	ssuta	ssuta	NOUN
ftr-412	1193	15	.	.	PUNCT
ftr-412	1194	1	there	there	PRON
ftr-412	1194	2	are	be	VERB
ftr-412	1194	3	two	two	NUM
ftr-412	1194	4	aspects	aspect	NOUN
ftr-412	1194	5	to	to	ADP
ftr-412	1194	6	the	the	DET
ftr-412	1194	7	digital	digital	ADJ
ftr-412	1194	8	intermediary	intermediary	NOUN
ftr-412	1194	9	,	,	PUNCT
ftr-412	1194	10	both	both	PRON
ftr-412	1194	11	involve	involve	VERB
ftr-412	1194	12	certified	certified	ADJ
ftr-412	1194	13	software	software	NOUN
ftr-412	1194	14	programs	program	NOUN
ftr-412	1194	15	–	–	PUNCT
ftr-412	1194	16	the	the	DET
ftr-412	1194	17	first	first	ADJ
ftr-412	1194	18	is	be	AUX
ftr-412	1194	19	the	the	DET
ftr-412	1194	20	certified	certify	VERB
ftr-412	1194	21	service	service	NOUN
ftr-412	1194	22	provider	provider	NOUN
ftr-412	1194	23	(	(	PUNCT
ftr-412	1194	24	csp)140	csp)140	PROPN
ftr-412	1194	25	696	696	NUM
ftr-412	1194	26	florida	florida	PROPN
ftr-412	1194	27	tax	tax	NOUN
ftr-412	1194	28	review	review	NOUN
ftr-412	1194	29	vol	vol	NOUN
ftr-412	1194	30	.	.	PUNCT
ftr-412	1195	1	7:10	7:10	NUM
ftr-412	1195	2	agreement	agreement	NOUN
ftr-412	1195	3	to	to	PART
ftr-412	1195	4	perform	perform	VERB
ftr-412	1195	5	all	all	DET
ftr-412	1195	6	the	the	DET
ftr-412	1195	7	seller	seller	NOUN
ftr-412	1195	8	’s	’s	PART
ftr-412	1195	9	sales	sale	NOUN
ftr-412	1195	10	and	and	CCONJ
ftr-412	1195	11	use	use	VERB
ftr-412	1195	12	tax	tax	NOUN
ftr-412	1195	13	functions	function	NOUN
ftr-412	1195	14	,	,	PUNCT
ftr-412	1195	15	other	other	ADJ
ftr-412	1195	16	than	than	ADP
ftr-412	1195	17	the	the	DET
ftr-412	1195	18	seller	seller	NOUN
ftr-412	1195	19	’s	’s	PART
ftr-412	1195	20	obligation	obligation	NOUN
ftr-412	1195	21	to	to	PART
ftr-412	1195	22	remit	remit	VERB
ftr-412	1195	23	tax	tax	NOUN
ftr-412	1195	24	on	on	ADP
ftr-412	1195	25	its	its	PRON
ftr-412	1195	26	own	own	ADJ
ftr-412	1195	27	purchases	purchase	NOUN
ftr-412	1195	28	.	.	PUNCT
ftr-412	1195	29	”	"	PUNCT
ftr-412	1195	30	)	)	PUNCT
ftr-412	1195	31	.	.	PUNCT
ftr-412	1196	1	141	141	NUM
ftr-412	1196	2	.	.	PUNCT
ftr-412	1197	1	i	i	PRON
ftr-412	1197	2	d.	d.	PROPN
ftr-412	1197	3	at	at	ADP
ftr-412	1197	4	§	§	PROPN
ftr-412	1197	5	202	202	NUM
ftr-412	1197	6	(	(	PUNCT
ftr-412	1197	7	defining	define	VERB
ftr-412	1197	8	a	a	DET
ftr-412	1197	9	certified	certify	VERB
ftr-412	1197	10	automated	automate	VERB
ftr-412	1197	11	system	system	NOUN
ftr-412	1197	12	(	(	PUNCT
ftr-412	1197	13	cas	cas	PROPN
ftr-412	1197	14	)	)	PUNCT
ftr-412	1197	15	as	as	ADP
ftr-412	1197	16	a	a	DET
ftr-412	1197	17	“	"	PUNCT
ftr-412	1197	18	[	[	X
ftr-412	1197	19	s]oftware	s]oftware	PROPN
ftr-412	1197	20	certified	certify	VERB
ftr-412	1197	21	under	under	ADP
ftr-412	1197	22	the	the	DET
ftr-412	1197	23	agreement	agreement	NOUN
ftr-412	1197	24	to	to	PART
ftr-412	1197	25	calculate	calculate	VERB
ftr-412	1197	26	the	the	DET
ftr-412	1197	27	tax	tax	NOUN
ftr-412	1197	28	imposed	impose	VERB
ftr-412	1197	29	by	by	ADP
ftr-412	1197	30	each	each	DET
ftr-412	1197	31	jurisdiction	jurisdiction	NOUN
ftr-412	1197	32	on	on	ADP
ftr-412	1197	33	a	a	DET
ftr-412	1197	34	transaction	transaction	NOUN
ftr-412	1197	35	,	,	PUNCT
ftr-412	1197	36	determine	determine	VERB
ftr-412	1197	37	the	the	DET
ftr-412	1197	38	amount	amount	NOUN
ftr-412	1197	39	of	of	ADP
ftr-412	1197	40	the	the	DET
ftr-412	1197	41	tax	tax	NOUN
ftr-412	1197	42	to	to	PART
ftr-412	1197	43	remit	remit	VERB
ftr-412	1197	44	to	to	ADP
ftr-412	1197	45	the	the	DET
ftr-412	1197	46	appropriate	appropriate	ADJ
ftr-412	1197	47	state	state	NOUN
ftr-412	1197	48	,	,	PUNCT
ftr-412	1197	49	and	and	CCONJ
ftr-412	1197	50	maintain	maintain	VERB
ftr-412	1197	51	a	a	DET
ftr-412	1197	52	record	record	NOUN
ftr-412	1197	53	of	of	ADP
ftr-412	1197	54	the	the	DET
ftr-412	1197	55	transaction	transaction	NOUN
ftr-412	1197	56	.	.	PUNCT
ftr-412	1197	57	”	"	PUNCT
ftr-412	1197	58	)	)	PUNCT
ftr-412	1197	59	.	.	PUNCT
ftr-412	1198	1	142	142	NUM
ftr-412	1198	2	.	.	PUNCT
ftr-412	1199	1	i	i	PRON
ftr-412	1199	2	d.	d.	PROPN
ftr-412	1199	3	at	at	ADP
ftr-412	1199	4	§	§	PROPN
ftr-412	1199	5	207	207	NUM
ftr-412	1199	6	(	(	PUNCT
ftr-412	1199	7	defining	define	VERB
ftr-412	1199	8	a	a	DET
ftr-412	1199	9	certified	certify	VERB
ftr-412	1199	10	proprietary	proprietary	ADJ
ftr-412	1199	11	system	system	NOUN
ftr-412	1199	12	(	(	PUNCT
ftr-412	1199	13	cps	cps	PROPN
ftr-412	1199	14	)	)	PUNCT
ftr-412	1199	15	as	as	ADP
ftr-412	1199	16	the	the	DET
ftr-412	1199	17	system	system	NOUN
ftr-412	1199	18	owned	own	VERB
ftr-412	1199	19	by	by	ADP
ftr-412	1199	20	“	"	PUNCT
ftr-412	1199	21	[	[	X
ftr-412	1199	22	a	a	X
ftr-412	1199	23	]	]	X
ftr-412	1199	24	seller	seller	NOUN
ftr-412	1199	25	that	that	PRON
ftr-412	1199	26	has	have	VERB
ftr-412	1199	27	sales	sale	NOUN
ftr-412	1199	28	in	in	ADP
ftr-412	1199	29	at	at	ADV
ftr-412	1199	30	least	least	ADV
ftr-412	1199	31	five	five	NUM
ftr-412	1199	32	member	member	NOUN
ftr-412	1199	33	states	state	NOUN
ftr-412	1199	34	,	,	PUNCT
ftr-412	1199	35	has	have	VERB
ftr-412	1199	36	total	total	ADJ
ftr-412	1199	37	annual	annual	ADJ
ftr-412	1199	38	sales	sale	NOUN
ftr-412	1199	39	of	of	ADP
ftr-412	1199	40	at	at	ADV
ftr-412	1199	41	least	least	ADV
ftr-412	1199	42	five	five	NUM
ftr-412	1199	43	hundred	hundred	NUM
ftr-412	1199	44	million	million	NUM
ftr-412	1199	45	dollars	dollar	NOUN
ftr-412	1199	46	,	,	PUNCT
ftr-412	1199	47	has	have	AUX
ftr-412	1199	48	a	a	DET
ftr-412	1199	49	proprietary	proprietary	ADJ
ftr-412	1199	50	system	system	NOUN
ftr-412	1199	51	that	that	PRON
ftr-412	1199	52	calculates	calculate	VERB
ftr-412	1199	53	the	the	DET
ftr-412	1199	54	amount	amount	NOUN
ftr-412	1199	55	of	of	ADP
ftr-412	1199	56	tax	tax	NOUN
ftr-412	1199	57	due	due	ADJ
ftr-412	1199	58	each	each	DET
ftr-412	1199	59	jurisdiction	jurisdiction	NOUN
ftr-412	1199	60	,	,	PUNCT
ftr-412	1199	61	and	and	CCONJ
ftr-412	1199	62	has	have	AUX
ftr-412	1199	63	entered	enter	VERB
ftr-412	1199	64	into	into	ADP
ftr-412	1199	65	a	a	DET
ftr-412	1199	66	performance	performance	NOUN
ftr-412	1199	67	agreement	agreement	NOUN
ftr-412	1199	68	with	with	ADP
ftr-412	1199	69	the	the	DET
ftr-412	1199	70	member	member	NOUN
ftr-412	1199	71	states	state	NOUN
ftr-412	1199	72	that	that	PRON
ftr-412	1199	73	establishes	establish	VERB
ftr-412	1199	74	a	a	DET
ftr-412	1199	75	tax	tax	NOUN
ftr-412	1199	76	performance	performance	NOUN
ftr-412	1199	77	standard	standard	NOUN
ftr-412	1199	78	for	for	ADP
ftr-412	1199	79	the	the	DET
ftr-412	1199	80	seller	seller	NOUN
ftr-412	1199	81	.	.	PUNCT
ftr-412	1199	82	”	"	PUNCT
ftr-412	1199	83	)	)	PUNCT
ftr-412	1199	84	.	.	PUNCT
ftr-412	1200	1	143	143	X
ftr-412	1200	2	.	.	PUNCT
ftr-412	1201	1	in	in	ADP
ftr-412	1201	2	2001	2001	NUM
ftr-412	1201	3	four	four	NUM
ftr-412	1201	4	states	state	NOUN
ftr-412	1201	5	(	(	PUNCT
ftr-412	1201	6	kansas	kansas	PROPN
ftr-412	1201	7	,	,	PUNCT
ftr-412	1201	8	michigan	michigan	PROPN
ftr-412	1201	9	,	,	PUNCT
ftr-412	1201	10	north	north	PROPN
ftr-412	1201	11	carolina	carolina	PROPN
ftr-412	1201	12	,	,	PUNCT
ftr-412	1201	13	and	and	CCONJ
ftr-412	1201	14	wisconsin	wisconsin	PROPN
ftr-412	1201	15	)	)	PUNCT
ftr-412	1201	16	participated	participate	VERB
ftr-412	1201	17	in	in	ADP
ftr-412	1201	18	a	a	DET
ftr-412	1201	19	pilot	pilot	NOUN
ftr-412	1201	20	project	project	NOUN
ftr-412	1201	21	to	to	PART
ftr-412	1201	22	test	test	VERB
ftr-412	1201	23	the	the	DET
ftr-412	1201	24	csp	csp	PROPN
ftr-412	1201	25	concept	concept	PROPN
ftr-412	1201	26	.	.	PUNCT
ftr-412	1202	1	three	three	NUM
ftr-412	1202	2	firms	firm	NOUN
ftr-412	1202	3	applied	apply	VERB
ftr-412	1202	4	to	to	PART
ftr-412	1202	5	participate	participate	VERB
ftr-412	1202	6	as	as	ADP
ftr-412	1202	7	csp	csp	PROPN
ftr-412	1202	8	’s	’s	PART
ftr-412	1202	9	,	,	PUNCT
ftr-412	1202	10	(	(	PUNCT
ftr-412	1202	11	taxware	taxware	PROPN
ftr-412	1202	12	international	international	PROPN
ftr-412	1202	13	,	,	PUNCT
ftr-412	1202	14	pitney	pitney	NOUN
ftr-412	1202	15	-	-	PUNCT
ftr-412	1202	16	bowes	bowes	NOUN
ftr-412	1202	17	/	/	SYM
ftr-412	1202	18	vertex	vertex	NOUN
ftr-412	1202	19	,	,	PUNCT
ftr-412	1202	20	and	and	CCONJ
ftr-412	1202	21	e	e	NOUN
ftr-412	1202	22	-	-	NOUN
ftr-412	1202	23	salestax	salestax	NOUN
ftr-412	1202	24	)	)	PUNCT
ftr-412	1202	25	,	,	PUNCT
ftr-412	1202	26	two	two	NUM
ftr-412	1202	27	were	be	AUX
ftr-412	1202	28	certified	certify	VERB
ftr-412	1202	29	as	as	ADP
ftr-412	1202	30	csps	csp	NOUN
ftr-412	1202	31	,	,	PUNCT
ftr-412	1202	32	(	(	PUNCT
ftr-412	1202	33	taxware	taxware	PROPN
ftr-412	1202	34	international	international	PROPN
ftr-412	1202	35	,	,	PUNCT
ftr-412	1202	36	pitney	pitney	NOUN
ftr-412	1202	37	-	-	PUNCT
ftr-412	1202	38	bowes	bowes	NOUN
ftr-412	1202	39	/	/	SYM
ftr-412	1202	40	vertex	vertex	NOUN
ftr-412	1202	41	)	)	PUNCT
ftr-412	1202	42	.	.	PUNCT
ftr-412	1203	1	the	the	DET
ftr-412	1203	2	pilot	pilot	NOUN
ftr-412	1203	3	project	project	NOUN
ftr-412	1203	4	was	be	AUX
ftr-412	1203	5	successful	successful	ADJ
ftr-412	1203	6	in	in	ADP
ftr-412	1203	7	establishing	establish	VERB
ftr-412	1203	8	the	the	DET
ftr-412	1203	9	viability	viability	NOUN
ftr-412	1203	10	of	of	ADP
ftr-412	1203	11	the	the	DET
ftr-412	1203	12	csp	csp	PROPN
ftr-412	1203	13	concept	concept	PROPN
ftr-412	1203	14	.	.	PUNCT
ftr-412	1204	1	the	the	DET
ftr-412	1204	2	streamlined	streamline	VERB
ftr-412	1204	3	sales	sale	NOUN
ftr-412	1204	4	tax	tax	NOUN
ftr-412	1204	5	project	project	NOUN
ftr-412	1204	6	web	web	NOUN
ftr-412	1204	7	site	site	NOUN
ftr-412	1204	8	indicates	indicate	VERB
ftr-412	1204	9	:	:	PUNCT
ftr-412	1204	10	“	"	PUNCT
ftr-412	1204	11	the	the	DET
ftr-412	1204	12	pilot	pilot	NOUN
ftr-412	1204	13	project	project	NOUN
ftr-412	1204	14	established	establish	VERB
ftr-412	1204	15	that	that	SCONJ
ftr-412	1204	16	the	the	DET
ftr-412	1204	17	use	use	NOUN
ftr-412	1204	18	of	of	ADP
ftr-412	1204	19	a	a	DET
ftr-412	1204	20	third	third	ADJ
ftr-412	1204	21	-	-	PUNCT
ftr-412	1204	22	party	party	NOUN
ftr-412	1204	23	provider	provider	NOUN
ftr-412	1204	24	was	be	AUX
ftr-412	1204	25	viable	viable	ADJ
ftr-412	1204	26	.	.	PUNCT
ftr-412	1205	1	systems	system	NOUN
ftr-412	1205	2	and	and	CCONJ
ftr-412	1205	3	procedures	procedure	NOUN
ftr-412	1205	4	were	be	AUX
ftr-412	1205	5	established	establish	VERB
ftr-412	1205	6	that	that	PRON
ftr-412	1205	7	resulted	result	VERB
ftr-412	1205	8	in	in	ADP
ftr-412	1205	9	the	the	DET
ftr-412	1205	10	actual	actual	ADJ
ftr-412	1205	11	collection	collection	NOUN
ftr-412	1205	12	and	and	CCONJ
ftr-412	1205	13	remittance	remittance	NOUN
ftr-412	1205	14	of	of	ADP
ftr-412	1205	15	sales	sale	NOUN
ftr-412	1205	16	and	and	CCONJ
ftr-412	1205	17	use	use	VERB
ftr-412	1205	18	tax	tax	NOUN
ftr-412	1205	19	by	by	ADP
ftr-412	1205	20	a	a	DET
ftr-412	1205	21	vendor	vendor	NOUN
ftr-412	1205	22	on	on	ADP
ftr-412	1205	23	behalf	behalf	NOUN
ftr-412	1205	24	of	of	ADP
ftr-412	1205	25	a	a	DET
ftr-412	1205	26	retailer	retailer	NOUN
ftr-412	1205	27	.	.	PUNCT
ftr-412	1206	1	knowledge	knowledge	NOUN
ftr-412	1206	2	and	and	CCONJ
ftr-412	1206	3	experience	experience	NOUN
ftr-412	1206	4	was	be	AUX
ftr-412	1206	5	obtained	obtain	VERB
ftr-412	1206	6	by	by	ADP
ftr-412	1206	7	the	the	DET
ftr-412	1206	8	participating	participate	VERB
ftr-412	1206	9	states	state	NOUN
ftr-412	1206	10	and	and	CCONJ
ftr-412	1206	11	vendors	vendor	NOUN
ftr-412	1206	12	.	.	PUNCT
ftr-412	1206	13	”	"	PUNCT
ftr-412	1207	1	see	see	VERB
ftr-412	1207	2	http://www.streamlinedsalestax.org	http://www.streamlinedsalestax.org	PROPN
ftr-412	1207	3	(	(	PUNCT
ftr-412	1207	4	last	last	ADJ
ftr-412	1207	5	visited	visit	VERB
ftr-412	1207	6	aug	aug	PROPN
ftr-412	1207	7	.	.	PROPN
ftr-412	1207	8	2	2	NUM
ftr-412	1207	9	,	,	PUNCT
ftr-412	1207	10	2006	2006	NUM
ftr-412	1207	11	)	)	PUNCT
ftr-412	1207	12	.	.	PUNCT
ftr-412	1208	1	144	144	NUM
ftr-412	1208	2	.	.	PUNCT
ftr-412	1209	1	streamlined	streamline	VERB
ftr-412	1209	2	sales	sale	NOUN
ftr-412	1209	3	and	and	CCONJ
ftr-412	1209	4	use	use	VERB
ftr-412	1209	5	tax	tax	NOUN
ftr-412	1209	6	agreement	agreement	NOUN
ftr-412	1209	7	,	,	PUNCT
ftr-412	1209	8	supra	supra	PROPN
ftr-412	1209	9	note	note	PROPN
ftr-412	1209	10	130	130	NUM
ftr-412	1209	11	,	,	PUNCT
ftr-412	1209	12	at	at	ADP
ftr-412	1209	13	§	§	PROPN
ftr-412	1209	14	§	§	PROPN
ftr-412	1209	15	501(a	501(a	PROPN
ftr-412	1209	16	)	)	PUNCT
ftr-412	1209	17	,	,	PUNCT
ftr-412	1209	18	(	(	PUNCT
ftr-412	1209	19	b	b	NOUN
ftr-412	1209	20	)	)	PUNCT
ftr-412	1209	21	,	,	PUNCT
ftr-412	1209	22	(	(	PUNCT
ftr-412	1209	23	c	c	X
ftr-412	1209	24	)	)	PUNCT
ftr-412	1209	25	and	and	CCONJ
ftr-412	1209	26	(	(	PUNCT
ftr-412	1209	27	d	d	NOUN
ftr-412	1209	28	)	)	PUNCT
ftr-412	1209	29	.	.	PUNCT
ftr-412	1210	1	–	–	PUNCT
ftr-412	1210	2	the	the	DET
ftr-412	1210	3	second	second	NOUN
ftr-412	1210	4	is	be	AUX
ftr-412	1210	5	the	the	DET
ftr-412	1210	6	certified	certify	VERB
ftr-412	1210	7	automated	automate	VERB
ftr-412	1210	8	system	system	NOUN
ftr-412	1210	9	(	(	PUNCT
ftr-412	1210	10	cas	cas	PROPN
ftr-412	1210	11	)	)	PUNCT
ftr-412	1210	12	or	or	CCONJ
ftr-412	1210	13	certified	certify	VERB
ftr-412	1210	14	proprietary141	proprietary141	NOUN
ftr-412	1210	15	system	system	NOUN
ftr-412	1210	16	(	(	PUNCT
ftr-412	1210	17	cps	cps	PROPN
ftr-412	1210	18	)	)	PUNCT
ftr-412	1210	19	.	.	PUNCT
ftr-412	1211	1	only	only	ADV
ftr-412	1211	2	the	the	DET
ftr-412	1211	3	csp	csp	PROPN
ftr-412	1211	4	will	will	AUX
ftr-412	1211	5	be	be	AUX
ftr-412	1211	6	considered	consider	VERB
ftr-412	1211	7	here	here	ADV
ftr-412	1211	8	.	.	PUNCT
ftr-412	1212	1	the	the	DET
ftr-412	1212	2	csp	csp	PROPN
ftr-412	1212	3	,	,	PUNCT
ftr-412	1212	4	cas	cas	PROPN
ftr-412	1212	5	and	and	CCONJ
ftr-412	1212	6	cps142	cps142	PROPN
ftr-412	1212	7	are	be	AUX
ftr-412	1212	8	considered	consider	VERB
ftr-412	1212	9	in	in	ADP
ftr-412	1212	10	more	more	ADJ
ftr-412	1212	11	detail	detail	NOUN
ftr-412	1212	12	in	in	ADP
ftr-412	1212	13	part	part	PROPN
ftr-412	1212	14	iii	iii	PROPN
ftr-412	1212	15	.	.	PUNCT
ftr-412	1212	16	ssuta	ssuta	PROPN
ftr-412	1212	17	provides	provide	VERB
ftr-412	1212	18	for	for	ADP
ftr-412	1212	19	the	the	DET
ftr-412	1212	20	certification	certification	NOUN
ftr-412	1212	21	of	of	ADP
ftr-412	1212	22	third	third	ADJ
ftr-412	1212	23	-	-	PUNCT
ftr-412	1212	24	party	party	NOUN
ftr-412	1212	25	service	service	NOUN
ftr-412	1212	26	providers	provider	NOUN
ftr-412	1212	27	(	(	PUNCT
ftr-412	1212	28	csps	csps	NOUN
ftr-412	1212	29	)	)	PUNCT
ftr-412	1212	30	,	,	PUNCT
ftr-412	1212	31	entities	entity	NOUN
ftr-412	1212	32	that	that	PRON
ftr-412	1212	33	will	will	AUX
ftr-412	1212	34	provide	provide	VERB
ftr-412	1212	35	point	point	NOUN
ftr-412	1212	36	of	of	ADP
ftr-412	1212	37	sale	sale	NOUN
ftr-412	1212	38	,	,	PUNCT
ftr-412	1212	39	automated	automate	VERB
ftr-412	1212	40	tax	tax	NOUN
ftr-412	1212	41	determination143	determination143	PROPN
ftr-412	1212	42	systems	system	NOUN
ftr-412	1212	43	for	for	ADP
ftr-412	1212	44	businesses	business	NOUN
ftr-412	1212	45	.	.	PUNCT
ftr-412	1213	1	csps	csps	AUX
ftr-412	1213	2	file	file	VERB
ftr-412	1213	3	returns	return	NOUN
ftr-412	1213	4	and	and	CCONJ
ftr-412	1213	5	make	make	VERB
ftr-412	1213	6	tax	tax	NOUN
ftr-412	1213	7	payments	payment	NOUN
ftr-412	1213	8	for	for	ADP
ftr-412	1213	9	taxpayers	taxpayer	NOUN
ftr-412	1213	10	.	.	PUNCT
ftr-412	1214	1	because	because	SCONJ
ftr-412	1214	2	the	the	DET
ftr-412	1214	3	csps	csp	NOUN
ftr-412	1214	4	will	will	AUX
ftr-412	1214	5	function	function	VERB
ftr-412	1214	6	in	in	ADP
ftr-412	1214	7	this	this	DET
ftr-412	1214	8	manner	manner	NOUN
ftr-412	1214	9	with	with	ADP
ftr-412	1214	10	respect	respect	NOUN
ftr-412	1214	11	to	to	ADP
ftr-412	1214	12	all144	all144	PROPN
ftr-412	1214	13	rst	rst	PROPN
ftr-412	1214	14	obligations	obligation	NOUN
ftr-412	1214	15	of	of	ADP
ftr-412	1214	16	the	the	DET
ftr-412	1214	17	taxpayer	taxpayer	NOUN
ftr-412	1214	18	in	in	ADP
ftr-412	1214	19	each	each	PRON
ftr-412	1214	20	of	of	ADP
ftr-412	1214	21	the	the	DET
ftr-412	1214	22	streamlined	streamlined	ADJ
ftr-412	1214	23	states	state	NOUN
ftr-412	1214	24	,	,	PUNCT
ftr-412	1214	25	the	the	DET
ftr-412	1214	26	csp	csp	PROPN
ftr-412	1214	27	is	be	AUX
ftr-412	1214	28	essentially	essentially	ADV
ftr-412	1214	29	a	a	DET
ftr-412	1214	30	private	private	ADJ
ftr-412	1214	31	sector	sector	NOUN
ftr-412	1214	32	multi	multi	ADJ
ftr-412	1214	33	-	-	ADJ
ftr-412	1214	34	jurisdictional	jurisdictional	ADJ
ftr-412	1214	35	one	one	NUM
ftr-412	1214	36	-	-	PUNCT
ftr-412	1214	37	stop	stop	NOUN
ftr-412	1214	38	-	-	PUNCT
ftr-412	1214	39	shop	shop	NOUN
ftr-412	1214	40	.	.	PUNCT
ftr-412	1215	1	if	if	SCONJ
ftr-412	1215	2	the	the	DET
ftr-412	1215	3	ssuta	ssuta	NOUN
ftr-412	1215	4	were	be	AUX
ftr-412	1215	5	to	to	PART
ftr-412	1215	6	be	be	AUX
ftr-412	1215	7	adopted	adopt	VERB
ftr-412	1215	8	by	by	ADP
ftr-412	1215	9	all	all	DET
ftr-412	1215	10	the	the	DET
ftr-412	1215	11	states	state	NOUN
ftr-412	1215	12	with	with	ADP
ftr-412	1215	13	rsts	rst	NOUN
ftr-412	1215	14	,	,	PUNCT
ftr-412	1215	15	then	then	ADV
ftr-412	1215	16	the	the	DET
ftr-412	1215	17	csp	csp	PROPN
ftr-412	1215	18	would	would	AUX
ftr-412	1215	19	handle	handle	VERB
ftr-412	1215	20	rst	rst	NOUN
ftr-412	1215	21	obligations	obligation	NOUN
ftr-412	1215	22	for	for	ADP
ftr-412	1215	23	all	all	DET
ftr-412	1215	24	7,588	7,588	NUM
ftr-412	1215	25	jurisdictions	jurisdiction	NOUN
ftr-412	1215	26	.	.	PUNCT
ftr-412	1216	1	the	the	DET
ftr-412	1216	2	csp	csp	PROPN
ftr-412	1216	3	would	would	AUX
ftr-412	1216	4	be	be	AUX
ftr-412	1216	5	the	the	DET
ftr-412	1216	6	equivalent	equivalent	NOUN
ftr-412	1216	7	of	of	ADP
ftr-412	1216	8	the	the	DET
ftr-412	1216	9	“	"	PUNCT
ftr-412	1216	10	member	member	NOUN
ftr-412	1216	11	state	state	NOUN
ftr-412	1216	12	of	of	ADP
ftr-412	1216	13	identification	identification	NOUN
ftr-412	1216	14	”	"	PUNCT
ftr-412	1216	15	under	under	ADP
ftr-412	1216	16	article	article	NOUN
ftr-412	1216	17	26c	26c	NOUN
ftr-412	1216	18	of	of	ADP
ftr-412	1216	19	the	the	DET
ftr-412	1216	20	sixth	sixth	ADJ
ftr-412	1216	21	directive	directive	NOUN
ftr-412	1216	22	.	.	PUNCT
ftr-412	1217	1	in	in	ADP
ftr-412	1217	2	both	both	DET
ftr-412	1217	3	instances	instance	NOUN
ftr-412	1217	4	the	the	DET
ftr-412	1217	5	taxpayer	taxpayer	NOUN
ftr-412	1217	6	enters	enter	VERB
ftr-412	1217	7	into	into	ADP
ftr-412	1217	8	a	a	DET
ftr-412	1217	9	voluntary	voluntary	ADJ
ftr-412	1217	10	relationship	relationship	NOUN
ftr-412	1217	11	with	with	ADP
ftr-412	1217	12	a	a	DET
ftr-412	1217	13	third	third	ADJ
ftr-412	1217	14	party	party	NOUN
ftr-412	1217	15	who	who	PRON
ftr-412	1217	16	then	then	ADV
ftr-412	1217	17	interface	interface	VERB
ftr-412	1217	18	with	with	ADP
ftr-412	1217	19	each	each	PRON
ftr-412	1217	20	of	of	ADP
ftr-412	1217	21	the	the	DET
ftr-412	1217	22	governments	government	NOUN
ftr-412	1217	23	concerned	concern	VERB
ftr-412	1217	24	.	.	PUNCT
ftr-412	1218	1	the	the	DET
ftr-412	1218	2	three	three	NUM
ftr-412	1218	3	critical	critical	ADJ
ftr-412	1218	4	differences	difference	NOUN
ftr-412	1218	5	between	between	ADP
ftr-412	1218	6	the	the	DET
ftr-412	1218	7	eu	eu	PROPN
ftr-412	1218	8	and	and	CCONJ
ftr-412	1218	9	u.s	u.s	PROPN
ftr-412	1218	10	.	.	PROPN
ftr-412	1218	11	approaches	approach	NOUN
ftr-412	1218	12	are	be	AUX
ftr-412	1218	13	:	:	PUNCT
ftr-412	1218	14	(	(	PUNCT
ftr-412	1218	15	1	1	X
ftr-412	1218	16	)	)	PUNCT
ftr-412	1218	17	where	where	SCONJ
ftr-412	1218	18	article	article	NOUN
ftr-412	1218	19	26c	26c	NOUN
ftr-412	1218	20	uses	use	VERB
ftr-412	1218	21	the	the	DET
ftr-412	1218	22	treasury	treasury	NOUN
ftr-412	1218	23	of	of	ADP
ftr-412	1218	24	one	one	NUM
ftr-412	1218	25	of	of	ADP
ftr-412	1218	26	the	the	DET
ftr-412	1218	27	member	member	NOUN
ftr-412	1218	28	states	state	NOUN
ftr-412	1218	29	as	as	ADP
ftr-412	1218	30	the	the	DET
ftr-412	1218	31	intermediary	intermediary	NOUN
ftr-412	1218	32	,	,	PUNCT
ftr-412	1218	33	the	the	DET
ftr-412	1218	34	ssuta	ssuta	NOUN
ftr-412	1218	35	uses	use	VERB
ftr-412	1218	36	a	a	DET
ftr-412	1218	37	private	private	ADJ
ftr-412	1218	38	sector	sector	NOUN
ftr-412	1218	39	third	third	ADJ
ftr-412	1218	40	-	-	PUNCT
ftr-412	1218	41	party	party	NOUN
ftr-412	1218	42	provider	provider	NOUN
ftr-412	1218	43	,	,	PUNCT
ftr-412	1218	44	(	(	PUNCT
ftr-412	1218	45	2	2	NUM
ftr-412	1218	46	)	)	PUNCT
ftr-412	1218	47	where	where	SCONJ
ftr-412	1218	48	the	the	DET
ftr-412	1218	49	taxpayer	taxpayer	NOUN
ftr-412	1218	50	under	under	ADP
ftr-412	1218	51	article	article	NOUN
ftr-412	1218	52	26c	26c	NUM
ftr-412	1218	53	remains	remain	VERB
ftr-412	1218	54	the	the	DET
ftr-412	1218	55	party	party	NOUN
ftr-412	1218	56	obligated	obligate	VERB
ftr-412	1218	57	to	to	PART
ftr-412	1218	58	determine	determine	VERB
ftr-412	1218	59	the	the	DET
ftr-412	1218	60	tax	tax	NOUN
ftr-412	1218	61	amount	amount	NOUN
ftr-412	1218	62	due	due	ADJ
ftr-412	1218	63	,	,	PUNCT
ftr-412	1218	64	under	under	ADP
ftr-412	1218	65	the	the	DET
ftr-412	1218	66	ssuta	ssuta	NOUN
ftr-412	1218	67	it	it	PRON
ftr-412	1218	68	is	be	AUX
ftr-412	1218	69	the	the	DET
ftr-412	1218	70	csp	csp	PROPN
ftr-412	1218	71	who	who	PRON
ftr-412	1218	72	actually	actually	ADV
ftr-412	1218	73	performs	perform	VERB
ftr-412	1218	74	the	the	DET
ftr-412	1218	75	calculations	calculation	NOUN
ftr-412	1218	76	with	with	ADP
ftr-412	1218	77	software	software	NOUN
ftr-412	1218	78	certified	certify	VERB
ftr-412	1218	79	by	by	ADP
ftr-412	1218	80	the	the	DET
ftr-412	1218	81	government	government	NOUN
ftr-412	1218	82	concerned	concern	VERB
ftr-412	1218	83	,	,	PUNCT
ftr-412	1218	84	and	and	CCONJ
ftr-412	1218	85	(	(	PUNCT
ftr-412	1218	86	3	3	X
ftr-412	1218	87	)	)	PUNCT
ftr-412	1218	88	where	where	SCONJ
ftr-412	1218	89	2006	2006	NUM
ftr-412	1218	90	]	]	PUNCT
ftr-412	1218	91	biometrics	biometric	NOUN
ftr-412	1218	92	:	:	PUNCT
ftr-412	1218	93	solving	solve	VERB
ftr-412	1218	94	the	the	DET
ftr-412	1218	95	regressivity	regressivity	NOUN
ftr-412	1218	96	of	of	ADP
ftr-412	1218	97	vats	vat	NOUN
ftr-412	1218	98	and	and	CCONJ
ftr-412	1218	99	rsts	rst	VERB
ftr-412	1218	100	697	697	NUM
ftr-412	1218	101	145	145	NUM
ftr-412	1218	102	.	.	PUNCT
ftr-412	1219	1	uniform	uniform	ADJ
ftr-412	1219	2	sales	sale	NOUN
ftr-412	1219	3	and	and	CCONJ
ftr-412	1219	4	use	use	VERB
ftr-412	1219	5	tax	tax	NOUN
ftr-412	1219	6	administration	administration	PROPN
ftr-412	1219	7	act	act	NOUN
ftr-412	1219	8	[	[	X
ftr-412	1219	9	usuta	usuta	X
ftr-412	1219	10	]	]	X
ftr-412	1219	11	(	(	PUNCT
ftr-412	1219	12	as	as	SCONJ
ftr-412	1219	13	approved	approve	VERB
ftr-412	1219	14	on	on	ADP
ftr-412	1219	15	dec	dec	PROPN
ftr-412	1219	16	.	.	PROPN
ftr-412	1219	17	22	22	NUM
ftr-412	1219	18	,	,	PUNCT
ftr-412	1219	19	200	200	NUM
ftr-412	1219	20	,	,	PUNCT
ftr-412	1219	21	and	and	CCONJ
ftr-412	1219	22	as	as	SCONJ
ftr-412	1219	23	amended	amend	VERB
ftr-412	1219	24	on	on	ADP
ftr-412	1219	25	jan	jan	PROPN
ftr-412	1219	26	.	.	PROPN
ftr-412	1219	27	22	22	NUM
ftr-412	1219	28	,	,	PUNCT
ftr-412	1219	29	2001	2001	NUM
ftr-412	1219	30	)	)	PUNCT
ftr-412	1219	31	§	§	PROPN
ftr-412	1219	32	9(a	9(a	NUM
ftr-412	1219	33	)	)	PUNCT
ftr-412	1219	34	(	(	PUNCT
ftr-412	1219	35	indicating	indicate	VERB
ftr-412	1219	36	that	that	SCONJ
ftr-412	1219	37	,	,	PUNCT
ftr-412	1219	38	“	"	PUNCT
ftr-412	1219	39	a	a	DET
ftr-412	1219	40	seller	seller	NOUN
ftr-412	1219	41	that	that	PRON
ftr-412	1219	42	contracts	contract	VERB
ftr-412	1219	43	with	with	ADP
ftr-412	1219	44	a	a	DET
ftr-412	1219	45	certified	certify	VERB
ftr-412	1219	46	service	service	NOUN
ftr-412	1219	47	provider	provider	NOUN
ftr-412	1219	48	is	be	AUX
ftr-412	1219	49	not	not	PART
ftr-412	1219	50	liable	liable	ADJ
ftr-412	1219	51	to	to	ADP
ftr-412	1219	52	the	the	DET
ftr-412	1219	53	state	state	NOUN
ftr-412	1219	54	for	for	ADP
ftr-412	1219	55	sales	sale	NOUN
ftr-412	1219	56	or	or	CCONJ
ftr-412	1219	57	use	use	VERB
ftr-412	1219	58	tax	tax	NOUN
ftr-412	1219	59	due	due	ADJ
ftr-412	1219	60	on	on	ADP
ftr-412	1219	61	transactions	transaction	NOUN
ftr-412	1219	62	processed	process	VERB
ftr-412	1219	63	by	by	ADP
ftr-412	1219	64	the	the	DET
ftr-412	1219	65	certified	certify	VERB
ftr-412	1219	66	service	service	NOUN
ftr-412	1219	67	provider	provider	NOUN
ftr-412	1219	68	unless	unless	SCONJ
ftr-412	1219	69	the	the	DET
ftr-412	1219	70	seller	seller	NOUN
ftr-412	1219	71	misrepresented	misrepresent	VERB
ftr-412	1219	72	the	the	DET
ftr-412	1219	73	type	type	NOUN
ftr-412	1219	74	of	of	ADP
ftr-412	1219	75	items	item	NOUN
ftr-412	1219	76	it	it	PRON
ftr-412	1219	77	sells	sell	VERB
ftr-412	1219	78	or	or	CCONJ
ftr-412	1219	79	committed	committed	ADJ
ftr-412	1219	80	fraud	fraud	NOUN
ftr-412	1219	81	.	.	PUNCT
ftr-412	1220	1	in	in	ADP
ftr-412	1220	2	the	the	DET
ftr-412	1220	3	absence	absence	NOUN
ftr-412	1220	4	of	of	ADP
ftr-412	1220	5	probable	probable	ADJ
ftr-412	1220	6	cause	cause	NOUN
ftr-412	1220	7	to	to	PART
ftr-412	1220	8	believe	believe	VERB
ftr-412	1220	9	that	that	SCONJ
ftr-412	1220	10	the	the	DET
ftr-412	1220	11	seller	seller	NOUN
ftr-412	1220	12	has	have	AUX
ftr-412	1220	13	committed	commit	VERB
ftr-412	1220	14	fraud	fraud	NOUN
ftr-412	1220	15	or	or	CCONJ
ftr-412	1220	16	made	make	VERB
ftr-412	1220	17	a	a	DET
ftr-412	1220	18	material	material	NOUN
ftr-412	1220	19	misrepresentation	misrepresentation	NOUN
ftr-412	1220	20	,	,	PUNCT
ftr-412	1220	21	the	the	DET
ftr-412	1220	22	seller	seller	NOUN
ftr-412	1220	23	is	be	AUX
ftr-412	1220	24	not	not	PART
ftr-412	1220	25	subject	subject	ADJ
ftr-412	1220	26	to	to	ADP
ftr-412	1220	27	audit	audit	NOUN
ftr-412	1220	28	on	on	ADP
ftr-412	1220	29	the	the	DET
ftr-412	1220	30	transactions	transaction	NOUN
ftr-412	1220	31	processed	process	VERB
ftr-412	1220	32	by	by	ADP
ftr-412	1220	33	the	the	DET
ftr-412	1220	34	certified	certify	VERB
ftr-412	1220	35	service	service	NOUN
ftr-412	1220	36	provider	provider	NOUN
ftr-412	1220	37	.	.	PUNCT
ftr-412	1221	1	a	a	DET
ftr-412	1221	2	seller	seller	NOUN
ftr-412	1221	3	is	be	AUX
ftr-412	1221	4	subject	subject	ADJ
ftr-412	1221	5	to	to	ADP
ftr-412	1221	6	audit	audit	NOUN
ftr-412	1221	7	for	for	ADP
ftr-412	1221	8	transactions	transaction	NOUN
ftr-412	1221	9	not	not	PART
ftr-412	1221	10	processed	process	VERB
ftr-412	1221	11	by	by	ADP
ftr-412	1221	12	the	the	DET
ftr-412	1221	13	certified	certify	VERB
ftr-412	1221	14	service	service	NOUN
ftr-412	1221	15	provider	provider	NOUN
ftr-412	1221	16	.	.	PUNCT
ftr-412	1221	17	”	"	PUNCT
ftr-412	1221	18	)	)	PUNCT
ftr-412	1222	1	the	the	DET
ftr-412	1222	2	usuta	usuta	PROPN
ftr-412	1222	3	is	be	AUX
ftr-412	1222	4	the	the	DET
ftr-412	1222	5	“	"	PUNCT
ftr-412	1222	6	enabling	enabling	ADJ
ftr-412	1222	7	”	"	PUNCT
ftr-412	1222	8	legislation	legislation	NOUN
ftr-412	1222	9	that	that	PRON
ftr-412	1222	10	authorizes	authorize	VERB
ftr-412	1222	11	a	a	DET
ftr-412	1222	12	state	state	NOUN
ftr-412	1222	13	’s	’s	PART
ftr-412	1222	14	participation	participation	NOUN
ftr-412	1222	15	in	in	ADP
ftr-412	1222	16	the	the	DET
ftr-412	1222	17	ssuta	ssuta	NOUN
ftr-412	1222	18	.	.	PUNCT
ftr-412	1223	1	146	146	NUM
ftr-412	1223	2	.	.	PUNCT
ftr-412	1224	1	however	however	ADV
ftr-412	1224	2	,	,	PUNCT
ftr-412	1224	3	depending	depend	VERB
ftr-412	1224	4	on	on	ADP
ftr-412	1224	5	the	the	DET
ftr-412	1224	6	payment	payment	NOUN
ftr-412	1224	7	arrangements	arrangement	NOUN
ftr-412	1224	8	,	,	PUNCT
ftr-412	1224	9	the	the	DET
ftr-412	1224	10	taxpayer	taxpayer	NOUN
ftr-412	1224	11	may	may	AUX
ftr-412	1224	12	(	(	PUNCT
ftr-412	1224	13	but	but	CCONJ
ftr-412	1224	14	not	not	PART
ftr-412	1224	15	necessarily	necessarily	ADV
ftr-412	1224	16	)	)	PUNCT
ftr-412	1224	17	looses	loose	VERB
ftr-412	1224	18	the	the	DET
ftr-412	1224	19	value	value	NOUN
ftr-412	1224	20	of	of	ADP
ftr-412	1224	21	the	the	DET
ftr-412	1224	22	“	"	PUNCT
ftr-412	1224	23	float	float	NOUN
ftr-412	1224	24	”	"	PUNCT
ftr-412	1224	25	on	on	ADP
ftr-412	1224	26	monies	monie	NOUN
ftr-412	1224	27	drawn	draw	VERB
ftr-412	1224	28	from	from	ADP
ftr-412	1224	29	the	the	DET
ftr-412	1224	30	taxpayer	taxpayer	NOUN
ftr-412	1224	31	’s	’s	PART
ftr-412	1224	32	account	account	NOUN
ftr-412	1224	33	to	to	PART
ftr-412	1224	34	pay	pay	VERB
ftr-412	1224	35	the	the	DET
ftr-412	1224	36	taxes	taxis	NOUN
ftr-412	1224	37	due	due	ADJ
ftr-412	1224	38	.	.	PUNCT
ftr-412	1225	1	the	the	DET
ftr-412	1225	2	interest	interest	NOUN
ftr-412	1225	3	earned	earn	VERB
ftr-412	1225	4	between	between	ADP
ftr-412	1225	5	the	the	DET
ftr-412	1225	6	time	time	NOUN
ftr-412	1225	7	of	of	ADP
ftr-412	1225	8	this	this	DET
ftr-412	1225	9	withdrawal	withdrawal	NOUN
ftr-412	1225	10	and	and	CCONJ
ftr-412	1225	11	the	the	DET
ftr-412	1225	12	due	due	ADJ
ftr-412	1225	13	date	date	NOUN
ftr-412	1225	14	of	of	ADP
ftr-412	1225	15	the	the	DET
ftr-412	1225	16	payment	payment	NOUN
ftr-412	1225	17	to	to	ADP
ftr-412	1225	18	the	the	DET
ftr-412	1225	19	government	government	NOUN
ftr-412	1225	20	may	may	AUX
ftr-412	1225	21	be	be	AUX
ftr-412	1225	22	a	a	DET
ftr-412	1225	23	“	"	PUNCT
ftr-412	1225	24	cost	cost	NOUN
ftr-412	1225	25	.	.	PUNCT
ftr-412	1225	26	”	"	PUNCT
ftr-412	1226	1	147	147	NUM
ftr-412	1226	2	.	.	PUNCT
ftr-412	1227	1	streamlined	streamline	VERB
ftr-412	1227	2	sales	sale	NOUN
ftr-412	1227	3	and	and	CCONJ
ftr-412	1227	4	use	use	VERB
ftr-412	1227	5	tax	tax	NOUN
ftr-412	1227	6	agreement	agreement	NOUN
ftr-412	1227	7	,	,	PUNCT
ftr-412	1227	8	supra	supra	PROPN
ftr-412	1227	9	note	note	NOUN
ftr-412	1227	10	130	130	NUM
ftr-412	1227	11	,	,	PUNCT
ftr-412	1227	12	at	at	ADP
ftr-412	1227	13	§	§	PROPN
ftr-412	1227	14	328	328	NUM
ftr-412	1227	15	(	(	PUNCT
ftr-412	1227	16	indicating	indicate	VERB
ftr-412	1227	17	that	that	SCONJ
ftr-412	1227	18	the	the	DET
ftr-412	1227	19	states	state	NOUN
ftr-412	1227	20	have	have	VERB
ftr-412	1227	21	an	an	DET
ftr-412	1227	22	obligation	obligation	NOUN
ftr-412	1227	23	to	to	PART
ftr-412	1227	24	provide	provide	VERB
ftr-412	1227	25	a	a	DET
ftr-412	1227	26	taxability	taxability	NOUN
ftr-412	1227	27	matrix	matrix	NOUN
ftr-412	1227	28	of	of	ADP
ftr-412	1227	29	rate	rate	NOUN
ftr-412	1227	30	and	and	CCONJ
ftr-412	1227	31	product	product	NOUN
ftr-412	1227	32	or	or	CCONJ
ftr-412	1227	33	service	service	NOUN
ftr-412	1227	34	taxability	taxability	NOUN
ftr-412	1227	35	in	in	ADP
ftr-412	1227	36	a	a	DET
ftr-412	1227	37	downloadable	downloadable	ADJ
ftr-412	1227	38	format	format	NOUN
ftr-412	1227	39	.	.	PUNCT
ftr-412	1228	1	csps	csp	NOUN
ftr-412	1228	2	and	and	CCONJ
ftr-412	1228	3	sellers	seller	NOUN
ftr-412	1228	4	are	be	AUX
ftr-412	1228	5	relieved	relieve	VERB
ftr-412	1228	6	of	of	ADP
ftr-412	1228	7	liability	liability	NOUN
ftr-412	1228	8	for	for	ADP
ftr-412	1228	9	collecting	collect	VERB
ftr-412	1228	10	the	the	DET
ftr-412	1228	11	wrong	wrong	ADJ
ftr-412	1228	12	amount	amount	NOUN
ftr-412	1228	13	of	of	ADP
ftr-412	1228	14	tax	tax	NOUN
ftr-412	1228	15	if	if	SCONJ
ftr-412	1228	16	they	they	PRON
ftr-412	1228	17	relied	rely	VERB
ftr-412	1228	18	on	on	ADP
ftr-412	1228	19	erroneous	erroneous	ADJ
ftr-412	1228	20	data	datum	NOUN
ftr-412	1228	21	provided	provide	VERB
ftr-412	1228	22	in	in	ADP
ftr-412	1228	23	the	the	DET
ftr-412	1228	24	matrix	matrix	NOUN
ftr-412	1228	25	)	)	PUNCT
ftr-412	1228	26	;	;	PUNCT
ftr-412	1228	27	and	and	CCONJ
ftr-412	1228	28	§	§	PROPN
ftr-412	1228	29	304	304	NUM
ftr-412	1228	30	(	(	PUNCT
ftr-412	1228	31	indicating	indicate	VERB
ftr-412	1228	32	that	that	SCONJ
ftr-412	1228	33	the	the	DET
ftr-412	1228	34	state	state	NOUN
ftr-412	1228	35	rate	rate	NOUN
ftr-412	1228	36	or	or	CCONJ
ftr-412	1228	37	base	base	NOUN
ftr-412	1228	38	changes	change	NOUN
ftr-412	1228	39	will	will	AUX
ftr-412	1228	40	only	only	ADV
ftr-412	1228	41	be	be	AUX
ftr-412	1228	42	effective	effective	ADJ
ftr-412	1228	43	on	on	ADP
ftr-412	1228	44	the	the	DET
ftr-412	1228	45	first	first	ADJ
ftr-412	1228	46	day	day	NOUN
ftr-412	1228	47	of	of	ADP
ftr-412	1228	48	a	a	DET
ftr-412	1228	49	calendar	calendar	NOUN
ftr-412	1228	50	quarter	quarter	NOUN
ftr-412	1228	51	,	,	PUNCT
ftr-412	1228	52	and	and	CCONJ
ftr-412	1228	53	are	be	AUX
ftr-412	1228	54	obligated	obligate	VERB
ftr-412	1228	55	to	to	PART
ftr-412	1228	56	provide	provide	VERB
ftr-412	1228	57	as	as	ADV
ftr-412	1228	58	much	much	ADJ
ftr-412	1228	59	advance	advance	NOUN
ftr-412	1228	60	notice	notice	NOUN
ftr-412	1228	61	of	of	ADP
ftr-412	1228	62	changes	change	NOUN
ftr-412	1228	63	as	as	ADP
ftr-412	1228	64	possible	possible	ADJ
ftr-412	1228	65	)	)	PUNCT
ftr-412	1228	66	.	.	PUNCT
ftr-412	1229	1	148	148	NUM
ftr-412	1229	2	.	.	PUNCT
ftr-412	1230	1	i	i	PRON
ftr-412	1230	2	d.	d.	PROPN
ftr-412	1230	3	at	at	ADP
ftr-412	1230	4	§	§	PROPN
ftr-412	1230	5	306	306	NUM
ftr-412	1230	6	.	.	PUNCT
ftr-412	1230	7	149	149	NUM
ftr-412	1230	8	.	.	PUNCT
ftr-412	1231	1	com(2005)334	com(2005)334	NOUN
ftr-412	1231	2	final	final	ADJ
ftr-412	1231	3	supra	supra	PROPN
ftr-412	1231	4	note	note	NOUN
ftr-412	1231	5	124	124	NUM
ftr-412	1231	6	.	.	PUNCT
ftr-412	1232	1	taxpayers	taxpayer	NOUN
ftr-412	1232	2	under	under	ADP
ftr-412	1232	3	article	article	NOUN
ftr-412	1232	4	26c	26c	NOUN
ftr-412	1232	5	remain	remain	VERB
ftr-412	1232	6	subject	subject	ADJ
ftr-412	1232	7	to	to	ADP
ftr-412	1232	8	normal	normal	ADJ
ftr-412	1232	9	audit	audit	NOUN
ftr-412	1232	10	in	in	ADP
ftr-412	1232	11	all	all	DET
ftr-412	1232	12	jurisdictions	jurisdiction	NOUN
ftr-412	1232	13	,	,	PUNCT
ftr-412	1232	14	under	under	ADP
ftr-412	1232	15	the	the	DET
ftr-412	1232	16	ssuta	ssuta	NOUN
ftr-412	1232	17	the	the	DET
ftr-412	1232	18	taxpayer	taxpayer	NOUN
ftr-412	1232	19	will	will	AUX
ftr-412	1232	20	be	be	AUX
ftr-412	1232	21	subject	subject	ADJ
ftr-412	1232	22	only	only	ADV
ftr-412	1232	23	to	to	ADP
ftr-412	1232	24	limited	limited	ADJ
ftr-412	1232	25	audit	audit	NOUN
ftr-412	1232	26	for	for	ADP
ftr-412	1232	27	fraud.145	fraud.145	NOUN
ftr-412	1232	28	under	under	ADP
ftr-412	1232	29	both	both	DET
ftr-412	1232	30	article	article	NOUN
ftr-412	1232	31	26c	26c	NOUN
ftr-412	1232	32	and	and	CCONJ
ftr-412	1232	33	the	the	DET
ftr-412	1232	34	ssuta	ssuta	NOUN
ftr-412	1232	35	the	the	DET
ftr-412	1232	36	use	use	NOUN
ftr-412	1232	37	of	of	ADP
ftr-412	1232	38	intermediaries	intermediary	NOUN
ftr-412	1232	39	(	(	PUNCT
ftr-412	1232	40	the	the	DET
ftr-412	1232	41	government	government	NOUN
ftr-412	1232	42	or	or	CCONJ
ftr-412	1232	43	the	the	DET
ftr-412	1232	44	private	private	ADJ
ftr-412	1232	45	sector	sector	NOUN
ftr-412	1232	46	)	)	PUNCT
ftr-412	1232	47	comes	come	VERB
ftr-412	1232	48	at	at	ADP
ftr-412	1232	49	no	no	DET
ftr-412	1232	50	cost	cost	NOUN
ftr-412	1232	51	to	to	ADP
ftr-412	1232	52	the	the	DET
ftr-412	1232	53	taxpayer	taxpayer	NOUN
ftr-412	1232	54	.	.	PUNCT
ftr-412	1233	1	however,146	however,146	PROPN
ftr-412	1233	2	under	under	ADP
ftr-412	1233	3	the	the	DET
ftr-412	1233	4	ssuta	ssuta	NOUN
ftr-412	1233	5	there	there	PRON
ftr-412	1233	6	is	be	VERB
ftr-412	1233	7	a	a	DET
ftr-412	1233	8	clear	clear	ADJ
ftr-412	1233	9	expectation	expectation	NOUN
ftr-412	1233	10	of	of	ADP
ftr-412	1233	11	cooperation	cooperation	NOUN
ftr-412	1233	12	between	between	ADP
ftr-412	1233	13	the	the	DET
ftr-412	1233	14	taxation	taxation	NOUN
ftr-412	1233	15	authorities	authority	NOUN
ftr-412	1233	16	and	and	CCONJ
ftr-412	1233	17	the	the	DET
ftr-412	1233	18	csp	csp	PROPN
ftr-412	1233	19	in	in	ADP
ftr-412	1233	20	terms	term	NOUN
ftr-412	1233	21	of	of	ADP
ftr-412	1233	22	providing	provide	VERB
ftr-412	1233	23	accurate	accurate	ADJ
ftr-412	1233	24	and	and	CCONJ
ftr-412	1233	25	timely	timely	ADJ
ftr-412	1233	26	information	information	NOUN
ftr-412	1233	27	about	about	ADP
ftr-412	1233	28	changes	change	NOUN
ftr-412	1233	29	in	in	ADP
ftr-412	1233	30	rates	rate	NOUN
ftr-412	1233	31	or	or	CCONJ
ftr-412	1233	32	other	other	ADJ
ftr-412	1233	33	critical	critical	ADJ
ftr-412	1233	34	tax	tax	NOUN
ftr-412	1233	35	determinants	determinant	NOUN
ftr-412	1233	36	.	.	PUNCT
ftr-412	1234	1	csp’s147	csp’s147	NOUN
ftr-412	1234	2	are	be	AUX
ftr-412	1234	3	expressly	expressly	ADV
ftr-412	1234	4	relieved	relieve	VERB
ftr-412	1234	5	of	of	ADP
ftr-412	1234	6	liability	liability	NOUN
ftr-412	1234	7	from	from	ADP
ftr-412	1234	8	having	having	AUX
ftr-412	1234	9	charged	charge	VERB
ftr-412	1234	10	and	and	CCONJ
ftr-412	1234	11	collected	collect	VERB
ftr-412	1234	12	an	an	DET
ftr-412	1234	13	incorrect	incorrect	ADJ
ftr-412	1234	14	amount	amount	NOUN
ftr-412	1234	15	of	of	ADP
ftr-412	1234	16	tax	tax	NOUN
ftr-412	1234	17	,	,	PUNCT
ftr-412	1234	18	if	if	SCONJ
ftr-412	1234	19	the	the	DET
ftr-412	1234	20	error	error	NOUN
ftr-412	1234	21	was	be	AUX
ftr-412	1234	22	due	due	ADJ
ftr-412	1234	23	to	to	ADP
ftr-412	1234	24	erroneous	erroneous	ADJ
ftr-412	1234	25	data	datum	NOUN
ftr-412	1234	26	provided	provide	VERB
ftr-412	1234	27	by	by	ADP
ftr-412	1234	28	the	the	DET
ftr-412	1234	29	state.148	state.148	PROPN
ftr-412	1234	30	thus	thus	ADV
ftr-412	1234	31	,	,	PUNCT
ftr-412	1234	32	while	while	SCONJ
ftr-412	1234	33	article	article	NOUN
ftr-412	1234	34	26c	26c	NOUN
ftr-412	1234	35	offers	offer	VERB
ftr-412	1234	36	breadth	breadth	NOUN
ftr-412	1234	37	of	of	ADP
ftr-412	1234	38	digital	digital	ADJ
ftr-412	1234	39	intermediary	intermediary	ADJ
ftr-412	1234	40	functionality	functionality	NOUN
ftr-412	1234	41	(	(	PUNCT
ftr-412	1234	42	all	all	DET
ftr-412	1234	43	25	25	NUM
ftr-412	1234	44	eu	eu	PROPN
ftr-412	1234	45	countries	country	NOUN
ftr-412	1234	46	are	be	AUX
ftr-412	1234	47	covered	cover	VERB
ftr-412	1234	48	)	)	PUNCT
ftr-412	1234	49	for	for	ADP
ftr-412	1234	50	non	non	ADJ
ftr-412	1234	51	-	-	ADJ
ftr-412	1234	52	established	established	ADJ
ftr-412	1234	53	businesses	business	NOUN
ftr-412	1234	54	selling	sell	VERB
ftr-412	1234	55	to	to	ADP
ftr-412	1234	56	final	final	ADJ
ftr-412	1234	57	consumers	consumer	NOUN
ftr-412	1234	58	,	,	PUNCT
ftr-412	1234	59	the	the	DET
ftr-412	1234	60	ssuta	ssuta	NOUN
ftr-412	1234	61	’s	’s	PART
ftr-412	1234	62	csp	csp	PROPN
ftr-412	1234	63	offers	offer	VERB
ftr-412	1234	64	depth	depth	NOUN
ftr-412	1234	65	of	of	ADP
ftr-412	1234	66	digital	digital	ADJ
ftr-412	1234	67	intermediary	intermediary	ADJ
ftr-412	1234	68	functionality	functionality	NOUN
ftr-412	1234	69	(	(	PUNCT
ftr-412	1234	70	full	full	ADJ
ftr-412	1234	71	calculation	calculation	NOUN
ftr-412	1234	72	,	,	PUNCT
ftr-412	1234	73	reporting	reporting	NOUN
ftr-412	1234	74	and	and	CCONJ
ftr-412	1234	75	payment	payment	NOUN
ftr-412	1234	76	of	of	ADP
ftr-412	1234	77	obligations	obligation	NOUN
ftr-412	1234	78	)	)	PUNCT
ftr-412	1234	79	for	for	ADP
ftr-412	1234	80	all	all	PRON
ftr-412	1234	81	of	of	ADP
ftr-412	1234	82	the	the	DET
ftr-412	1234	83	states	state	NOUN
ftr-412	1234	84	joining	join	VERB
ftr-412	1234	85	the	the	DET
ftr-412	1234	86	sst	sst	NOUN
ftr-412	1234	87	.	.	PUNCT
ftr-412	1235	1	as	as	SCONJ
ftr-412	1235	2	would	would	AUX
ftr-412	1235	3	be	be	AUX
ftr-412	1235	4	expected	expect	VERB
ftr-412	1235	5	,	,	PUNCT
ftr-412	1235	6	efforts	effort	NOUN
ftr-412	1235	7	are	be	AUX
ftr-412	1235	8	underway	underway	ADJ
ftr-412	1235	9	in	in	ADP
ftr-412	1235	10	the	the	DET
ftr-412	1235	11	eu	eu	PROPN
ftr-412	1235	12	to	to	PART
ftr-412	1235	13	extend	extend	VERB
ftr-412	1235	14	article	article	NOUN
ftr-412	1235	15	26c	26c	NOUN
ftr-412	1235	16	to	to	ADP
ftr-412	1235	17	b2b	b2b	NOUN
ftr-412	1235	18	transactions	transaction	NOUN
ftr-412	1235	19	,	,	PUNCT
ftr-412	1235	20	and	and	CCONJ
ftr-412	1235	21	under149	under149	ADP
ftr-412	1235	22	the	the	DET
ftr-412	1235	23	ssuta	ssuta	NOUN
ftr-412	1235	24	to	to	PART
ftr-412	1235	25	expand	expand	VERB
ftr-412	1235	26	state	state	NOUN
ftr-412	1235	27	membership	membership	NOUN
ftr-412	1235	28	.	.	PUNCT
ftr-412	1236	1	consumption	consumption	NOUN
ftr-412	1236	2	taxes	taxis	NOUN
ftr-412	1236	3	,	,	PUNCT
ftr-412	1236	4	both	both	DET
ftr-412	1236	5	vats	vat	NOUN
ftr-412	1236	6	and	and	CCONJ
ftr-412	1236	7	rsts	rst	NOUN
ftr-412	1236	8	,	,	PUNCT
ftr-412	1236	9	are	be	AUX
ftr-412	1236	10	on	on	ADP
ftr-412	1236	11	the	the	DET
ftr-412	1236	12	cusp	cusp	NOUN
ftr-412	1236	13	of	of	ADP
ftr-412	1236	14	a	a	DET
ftr-412	1236	15	digital	digital	ADJ
ftr-412	1236	16	revolution	revolution	NOUN
ftr-412	1236	17	.	.	PUNCT
ftr-412	1237	1	pilot	pilot	NOUN
ftr-412	1237	2	programs	program	NOUN
ftr-412	1237	3	in	in	ADP
ftr-412	1237	4	the	the	DET
ftr-412	1237	5	eu	eu	PROPN
ftr-412	1237	6	and	and	CCONJ
ftr-412	1237	7	u.s	u.s	PROPN
ftr-412	1237	8	.	.	PROPN
ftr-412	1237	9	have	have	AUX
ftr-412	1237	10	proven	prove	VERB
ftr-412	1237	11	that	that	SCONJ
ftr-412	1237	12	this	this	DET
ftr-412	1237	13	tax	tax	NOUN
ftr-412	1237	14	is	be	AUX
ftr-412	1237	15	particularly	particularly	ADV
ftr-412	1237	16	receptive	receptive	ADJ
ftr-412	1237	17	to	to	ADP
ftr-412	1237	18	digitization	digitization	NOUN
ftr-412	1237	19	.	.	PUNCT
ftr-412	1238	1	efficiencies	efficiency	NOUN
ftr-412	1238	2	of	of	ADP
ftr-412	1238	3	the	the	DET
ftr-412	1238	4	marketplace	marketplace	NOUN
ftr-412	1238	5	,	,	PUNCT
ftr-412	1238	6	demands	demand	NOUN
ftr-412	1238	7	of	of	ADP
ftr-412	1238	8	the	the	DET
ftr-412	1238	9	tax	tax	NOUN
ftr-412	1238	10	administration	administration	NOUN
ftr-412	1238	11	as	as	ADV
ftr-412	1238	12	well	well	ADV
ftr-412	1238	13	as	as	ADP
ftr-412	1238	14	the	the	DET
ftr-412	1238	15	sheer	sheer	ADJ
ftr-412	1238	16	volume	volume	NOUN
ftr-412	1238	17	of	of	ADP
ftr-412	1238	18	transactions	transaction	NOUN
ftr-412	1238	19	involved	involve	VERB
ftr-412	1238	20	in	in	ADP
ftr-412	1238	21	these	these	DET
ftr-412	1238	22	taxes	taxis	NOUN
ftr-412	1238	23	make	make	VERB
ftr-412	1238	24	the	the	DET
ftr-412	1238	25	digital	digital	ADJ
ftr-412	1238	26	solution	solution	NOUN
ftr-412	1238	27	optimal	optimal	ADJ
ftr-412	1238	28	.	.	PUNCT
ftr-412	1239	1	although	although	SCONJ
ftr-412	1239	2	the	the	DET
ftr-412	1239	3	“	"	PUNCT
ftr-412	1239	4	smart	smart	ADJ
ftr-412	1239	5	”	"	PUNCT
ftr-412	1239	6	i	i	PROPN
ftr-412	1239	7	d	d	PROPN
ftr-412	1239	8	does	do	VERB
ftr-412	1239	9	698	698	NUM
ftr-412	1239	10	florida	florida	PROPN
ftr-412	1239	11	tax	tax	PROPN
ftr-412	1239	12	review	review	NOUN
ftr-412	1239	13	vol	vol	NOUN
ftr-412	1239	14	.	.	PUNCT
ftr-412	1240	1	7:10	7:10	NUM
ftr-412	1240	2	150	150	NUM
ftr-412	1240	3	.	.	PUNCT
ftr-412	1241	1	eric	eric	PROPN
ftr-412	1241	2	woodman	woodman	PROPN
ftr-412	1241	3	,	,	PUNCT
ftr-412	1241	4	information	information	NOUN
ftr-412	1241	5	generation	generation	NOUN
ftr-412	1241	6	:	:	PUNCT
ftr-412	1241	7	berkeley	berkeley	PROPN
ftr-412	1241	8	study	study	NOUN
ftr-412	1241	9	measures	measure	VERB
ftr-412	1241	10	gargantuan	gargantuan	ADJ
ftr-412	1241	11	information	information	NOUN
ftr-412	1241	12	boom	boom	NOUN
ftr-412	1241	13	,	,	PUNCT
ftr-412	1241	14	emc2	emc2	PROPN
ftr-412	1241	15	,	,	PUNCT
ftr-412	1241	16	at	at	ADP
ftr-412	1241	17	http://www.emc.com	http://www.emc.com	PROPN
ftr-412	1241	18	(	(	PUNCT
ftr-412	1241	19	last	last	ADJ
ftr-412	1241	20	visited	visit	VERB
ftr-412	1241	21	aug	aug	PROPN
ftr-412	1241	22	.	.	PROPN
ftr-412	1241	23	2	2	NUM
ftr-412	1241	24	,	,	PUNCT
ftr-412	1241	25	2006	2006	NUM
ftr-412	1241	26	)	)	PUNCT
ftr-412	1241	27	referencing	reference	VERB
ftr-412	1241	28	school	school	NOUN
ftr-412	1241	29	of	of	ADP
ftr-412	1241	30	information	information	NOUN
ftr-412	1241	31	management	management	NOUN
ftr-412	1241	32	and	and	CCONJ
ftr-412	1241	33	systems	system	NOUN
ftr-412	1241	34	at	at	ADP
ftr-412	1241	35	the	the	DET
ftr-412	1241	36	university	university	PROPN
ftr-412	1241	37	of	of	ADP
ftr-412	1241	38	california	california	PROPN
ftr-412	1241	39	at	at	ADP
ftr-412	1241	40	berkeley	berkeley	PROPN
ftr-412	1241	41	,	,	PUNCT
ftr-412	1241	42	how	how	SCONJ
ftr-412	1241	43	much	much	ADJ
ftr-412	1241	44	information	information	NOUN
ftr-412	1241	45	?	?	PUNCT
ftr-412	1242	1	(	(	PUNCT
ftr-412	1242	2	2000	2000	NUM
ftr-412	1242	3	)	)	PUNCT
ftr-412	1242	4	.	.	PUNCT
ftr-412	1243	1	not	not	PART
ftr-412	1243	2	need	need	VERB
ftr-412	1243	3	a	a	DET
ftr-412	1243	4	fully	fully	ADV
ftr-412	1243	5	digital	digital	ADJ
ftr-412	1243	6	consumption	consumption	NOUN
ftr-412	1243	7	tax	tax	NOUN
ftr-412	1243	8	regime	regime	NOUN
ftr-412	1243	9	to	to	PART
ftr-412	1243	10	deliver	deliver	VERB
ftr-412	1243	11	a	a	DET
ftr-412	1243	12	certificate	certificate	NOUN
ftr-412	1243	13	of	of	ADP
ftr-412	1243	14	exemption	exemption	NOUN
ftr-412	1243	15	,	,	PUNCT
ftr-412	1243	16	a	a	DET
ftr-412	1243	17	fully	fully	ADV
ftr-412	1243	18	digital	digital	ADJ
ftr-412	1243	19	consumption	consumption	NOUN
ftr-412	1243	20	tax	tax	NOUN
ftr-412	1243	21	would	would	AUX
ftr-412	1243	22	make	make	VERB
ftr-412	1243	23	the	the	DET
ftr-412	1243	24	operation	operation	NOUN
ftr-412	1243	25	of	of	ADP
ftr-412	1243	26	the	the	DET
ftr-412	1243	27	system	system	NOUN
ftr-412	1243	28	seamless	seamless	ADV
ftr-412	1243	29	.	.	PUNCT
ftr-412	1244	1	both	both	DET
ftr-412	1244	2	record	record	NOUN
ftr-412	1244	3	-	-	PUNCT
ftr-412	1244	4	keeping	keep	VERB
ftr-412	1244	5	and	and	CCONJ
ftr-412	1244	6	verification	verification	NOUN
ftr-412	1244	7	requirements	requirement	NOUN
ftr-412	1244	8	would	would	AUX
ftr-412	1244	9	be	be	AUX
ftr-412	1244	10	far	far	ADV
ftr-412	1244	11	simpler	simple	ADJ
ftr-412	1244	12	.	.	PUNCT
ftr-412	1245	1	thus	thus	ADV
ftr-412	1245	2	,	,	PUNCT
ftr-412	1245	3	if	if	SCONJ
ftr-412	1245	4	the	the	DET
ftr-412	1245	5	eu	eu	PROPN
ftr-412	1245	6	and	and	CCONJ
ftr-412	1245	7	u.s	u.s	PROPN
ftr-412	1245	8	.	.	PROPN
ftr-412	1245	9	“	"	PUNCT
ftr-412	1245	10	pilots	pilot	NOUN
ftr-412	1245	11	”	"	PUNCT
ftr-412	1245	12	can	can	AUX
ftr-412	1245	13	be	be	AUX
ftr-412	1245	14	deemed	deem	VERB
ftr-412	1245	15	a	a	DET
ftr-412	1245	16	success	success	NOUN
ftr-412	1245	17	,	,	PUNCT
ftr-412	1245	18	it	it	PRON
ftr-412	1245	19	is	be	AUX
ftr-412	1245	20	time	time	NOUN
ftr-412	1245	21	to	to	PART
ftr-412	1245	22	consider	consider	VERB
ftr-412	1245	23	expansion	expansion	NOUN
ftr-412	1245	24	of	of	ADP
ftr-412	1245	25	these	these	DET
ftr-412	1245	26	digital	digital	ADJ
ftr-412	1245	27	regimes	regime	NOUN
ftr-412	1245	28	.	.	PUNCT
ftr-412	1246	1	however	however	ADV
ftr-412	1246	2	,	,	PUNCT
ftr-412	1246	3	in	in	ADP
ftr-412	1246	4	all	all	PRON
ftr-412	1246	5	of	of	ADP
ftr-412	1246	6	these	these	DET
ftr-412	1246	7	efforts	effort	NOUN
ftr-412	1246	8	to	to	ADP
ftr-412	1246	9	digitizing	digitize	VERB
ftr-412	1246	10	the	the	DET
ftr-412	1246	11	consumption	consumption	NOUN
ftr-412	1246	12	tax	tax	NOUN
ftr-412	1246	13	,	,	PUNCT
ftr-412	1246	14	both	both	CCONJ
ftr-412	1246	15	in	in	ADP
ftr-412	1246	16	the	the	DET
ftr-412	1246	17	eu	eu	PROPN
ftr-412	1246	18	and	and	CCONJ
ftr-412	1246	19	in	in	ADP
ftr-412	1246	20	the	the	DET
ftr-412	1246	21	u.s	u.s	PROPN
ftr-412	1246	22	.	.	PROPN
ftr-412	1246	23	,	,	PUNCT
ftr-412	1246	24	the	the	DET
ftr-412	1246	25	sticking	stick	VERB
ftr-412	1246	26	point	point	NOUN
ftr-412	1246	27	has	have	AUX
ftr-412	1246	28	never	never	ADV
ftr-412	1246	29	really	really	ADV
ftr-412	1246	30	been	be	AUX
ftr-412	1246	31	the	the	DET
ftr-412	1246	32	ability	ability	NOUN
ftr-412	1246	33	to	to	PART
ftr-412	1246	34	digitize	digitize	VERB
ftr-412	1246	35	,	,	PUNCT
ftr-412	1246	36	but	but	CCONJ
ftr-412	1246	37	it	it	PRON
ftr-412	1246	38	has	have	AUX
ftr-412	1246	39	rather	rather	ADV
ftr-412	1246	40	been	be	AUX
ftr-412	1246	41	with	with	ADP
ftr-412	1246	42	verification	verification	NOUN
ftr-412	1246	43	–	–	PUNCT
ftr-412	1246	44	how	how	SCONJ
ftr-412	1246	45	do	do	AUX
ftr-412	1246	46	we	we	PRON
ftr-412	1246	47	know	know	VERB
ftr-412	1246	48	that	that	SCONJ
ftr-412	1246	49	what	what	PRON
ftr-412	1246	50	was	be	AUX
ftr-412	1246	51	digitized	digitize	VERB
ftr-412	1246	52	was	be	AUX
ftr-412	1246	53	accurate	accurate	ADJ
ftr-412	1246	54	.	.	PUNCT
ftr-412	1247	1	in	in	ADP
ftr-412	1247	2	this	this	DET
ftr-412	1247	3	regard	regard	NOUN
ftr-412	1247	4	,	,	PUNCT
ftr-412	1247	5	the	the	DET
ftr-412	1247	6	final	final	ADJ
ftr-412	1247	7	piece	piece	NOUN
ftr-412	1247	8	of	of	ADP
ftr-412	1247	9	the	the	DET
ftr-412	1247	10	regressivity	regressivity	NOUN
ftr-412	1247	11	puzzle	puzzle	NOUN
ftr-412	1247	12	in	in	ADP
ftr-412	1247	13	consumption	consumption	NOUN
ftr-412	1247	14	taxes	taxis	NOUN
ftr-412	1247	15	is	be	AUX
ftr-412	1247	16	the	the	DET
ftr-412	1247	17	certification	certification	NOUN
ftr-412	1247	18	of	of	ADP
ftr-412	1247	19	the	the	DET
ftr-412	1247	20	tax	tax	NOUN
ftr-412	1247	21	calculation	calculation	NOUN
ftr-412	1247	22	software	software	NOUN
ftr-412	1247	23	.	.	PUNCT
ftr-412	1248	1	part	part	NOUN
ftr-412	1248	2	iii	iii	PROPN
ftr-412	1248	3	:	:	PUNCT
ftr-412	1248	4	certified	certified	ADJ
ftr-412	1248	5	tax	tax	NOUN
ftr-412	1248	6	compliance	compliance	NOUN
ftr-412	1248	7	software	software	NOUN
ftr-412	1248	8	almost	almost	ADV
ftr-412	1248	9	all	all	PRON
ftr-412	1248	10	business	business	NOUN
ftr-412	1248	11	information	information	NOUN
ftr-412	1248	12	today	today	NOUN
ftr-412	1248	13	–	–	PUNCT
ftr-412	1248	14	including	include	VERB
ftr-412	1248	15	the	the	DET
ftr-412	1248	16	critical	critical	ADJ
ftr-412	1248	17	data	datum	NOUN
ftr-412	1248	18	needed	need	VERB
ftr-412	1248	19	for	for	ADP
ftr-412	1248	20	determining	determine	VERB
ftr-412	1248	21	consumption	consumption	NOUN
ftr-412	1248	22	taxes	taxis	NOUN
ftr-412	1248	23	–	–	PUNCT
ftr-412	1248	24	is	be	AUX
ftr-412	1248	25	digitized	digitize	VERB
ftr-412	1248	26	.	.	PUNCT
ftr-412	1249	1	digitizing	digitize	VERB
ftr-412	1249	2	business	business	NOUN
ftr-412	1249	3	data	datum	NOUN
ftr-412	1249	4	has	have	AUX
ftr-412	1249	5	not	not	PART
ftr-412	1249	6	been	be	AUX
ftr-412	1249	7	a	a	DET
ftr-412	1249	8	problem	problem	NOUN
ftr-412	1249	9	for	for	ADP
ftr-412	1249	10	some	some	DET
ftr-412	1249	11	time	time	NOUN
ftr-412	1249	12	now	now	ADV
ftr-412	1249	13	.	.	PUNCT
ftr-412	1250	1	the	the	DET
ftr-412	1250	2	problem	problem	NOUN
ftr-412	1250	3	has	have	AUX
ftr-412	1250	4	been	be	AUX
ftr-412	1250	5	in	in	ADP
ftr-412	1250	6	the	the	DET
ftr-412	1250	7	controls	control	NOUN
ftr-412	1250	8	–	–	PUNCT
ftr-412	1250	9	in	in	ADP
ftr-412	1250	10	what	what	PRON
ftr-412	1250	11	has	have	AUX
ftr-412	1250	12	been	be	AUX
ftr-412	1250	13	done	do	VERB
ftr-412	1250	14	with	with	ADP
ftr-412	1250	15	the	the	DET
ftr-412	1250	16	data	datum	NOUN
ftr-412	1250	17	.	.	PUNCT
ftr-412	1251	1	the	the	DET
ftr-412	1251	2	solution	solution	NOUN
ftr-412	1251	3	to	to	ADP
ftr-412	1251	4	this	this	DET
ftr-412	1251	5	problem	problem	NOUN
ftr-412	1251	6	,	,	PUNCT
ftr-412	1251	7	one	one	NOUN
ftr-412	1251	8	that	that	PRON
ftr-412	1251	9	has	have	AUX
ftr-412	1251	10	been	be	AUX
ftr-412	1251	11	broadly	broadly	ADV
ftr-412	1251	12	applied	apply	VERB
ftr-412	1251	13	from	from	ADP
ftr-412	1251	14	tax	tax	NOUN
ftr-412	1251	15	administrations	administration	NOUN
ftr-412	1251	16	to	to	ADP
ftr-412	1251	17	security	security	NOUN
ftr-412	1251	18	regulators	regulator	NOUN
ftr-412	1251	19	,	,	PUNCT
ftr-412	1251	20	has	have	AUX
ftr-412	1251	21	been	be	AUX
ftr-412	1251	22	to	to	PART
ftr-412	1251	23	certify	certify	VERB
ftr-412	1251	24	(	(	PUNCT
ftr-412	1251	25	pre	pre	ADJ
ftr-412	1251	26	-	-	NOUN
ftr-412	1251	27	audit	audit	NOUN
ftr-412	1251	28	and	and	CCONJ
ftr-412	1251	29	confirm	confirm	VERB
ftr-412	1251	30	)	)	PUNCT
ftr-412	1251	31	the	the	DET
ftr-412	1251	32	accuracy	accuracy	NOUN
ftr-412	1251	33	of	of	ADP
ftr-412	1251	34	the	the	DET
ftr-412	1251	35	software	software	NOUN
ftr-412	1251	36	and	and	CCONJ
ftr-412	1251	37	computer	computer	NOUN
ftr-412	1251	38	systems	system	NOUN
ftr-412	1251	39	that	that	PRON
ftr-412	1251	40	control	control	VERB
ftr-412	1251	41	the	the	DET
ftr-412	1251	42	data	datum	NOUN
ftr-412	1251	43	.	.	PUNCT
ftr-412	1252	1	corporate	corporate	ADJ
ftr-412	1252	2	governance	governance	NOUN
ftr-412	1252	3	reform	reform	NOUN
ftr-412	1252	4	on	on	ADP
ftr-412	1252	5	a	a	DET
ftr-412	1252	6	global	global	ADJ
ftr-412	1252	7	scale	scale	NOUN
ftr-412	1252	8	in	in	ADP
ftr-412	1252	9	the	the	DET
ftr-412	1252	10	wake	wake	NOUN
ftr-412	1252	11	of	of	ADP
ftr-412	1252	12	enron	enron	PROPN
ftr-412	1252	13	and	and	CCONJ
ftr-412	1252	14	other	other	ADJ
ftr-412	1252	15	accounting	accounting	NOUN
ftr-412	1252	16	failures	failure	NOUN
ftr-412	1252	17	have	have	AUX
ftr-412	1252	18	focused	focus	VERB
ftr-412	1252	19	attention	attention	NOUN
ftr-412	1252	20	on	on	ADP
ftr-412	1252	21	the	the	DET
ftr-412	1252	22	certification	certification	NOUN
ftr-412	1252	23	of	of	ADP
ftr-412	1252	24	financial	financial	ADJ
ftr-412	1252	25	data	datum	NOUN
ftr-412	1252	26	and	and	CCONJ
ftr-412	1252	27	processes	process	NOUN
ftr-412	1252	28	–	–	PUNCT
ftr-412	1252	29	certifications	certification	NOUN
ftr-412	1252	30	of	of	ADP
ftr-412	1252	31	profits	profit	NOUN
ftr-412	1252	32	,	,	PUNCT
ftr-412	1252	33	losses	loss	NOUN
ftr-412	1252	34	and	and	CCONJ
ftr-412	1252	35	more	more	ADV
ftr-412	1252	36	comprehensively	comprehensively	ADV
ftr-412	1252	37	of	of	ADP
ftr-412	1252	38	the	the	DET
ftr-412	1252	39	cash	cash	NOUN
ftr-412	1252	40	flow	flow	NOUN
ftr-412	1252	41	itself	itself	PRON
ftr-412	1252	42	.	.	PUNCT
ftr-412	1253	1	in	in	ADP
ftr-412	1253	2	addition	addition	NOUN
ftr-412	1253	3	,	,	PUNCT
ftr-412	1253	4	certification	certification	NOUN
ftr-412	1253	5	is	be	AUX
ftr-412	1253	6	required	require	VERB
ftr-412	1253	7	of	of	ADP
ftr-412	1253	8	the	the	DET
ftr-412	1253	9	internal	internal	ADJ
ftr-412	1253	10	controls	control	NOUN
ftr-412	1253	11	over	over	ADP
ftr-412	1253	12	the	the	DET
ftr-412	1253	13	data	datum	NOUN
ftr-412	1253	14	and	and	CCONJ
ftr-412	1253	15	systems	system	NOUN
ftr-412	1253	16	.	.	PUNCT
ftr-412	1254	1	in	in	ADP
ftr-412	1254	2	this	this	DET
ftr-412	1254	3	context	context	NOUN
ftr-412	1254	4	therefore	therefore	ADV
ftr-412	1254	5	,	,	PUNCT
ftr-412	1254	6	it	it	PRON
ftr-412	1254	7	stands	stand	VERB
ftr-412	1254	8	to	to	PART
ftr-412	1254	9	reason	reason	VERB
ftr-412	1254	10	that	that	SCONJ
ftr-412	1254	11	as	as	SCONJ
ftr-412	1254	12	traditional	traditional	ADJ
ftr-412	1254	13	paper	paper	NOUN
ftr-412	1254	14	-	-	PUNCT
ftr-412	1254	15	based	base	VERB
ftr-412	1254	16	consumption	consumption	NOUN
ftr-412	1254	17	tax	tax	NOUN
ftr-412	1254	18	regimes	regime	NOUN
ftr-412	1254	19	are	be	AUX
ftr-412	1254	20	being	be	AUX
ftr-412	1254	21	replaced	replace	VERB
ftr-412	1254	22	by	by	ADP
ftr-412	1254	23	fully	fully	ADV
ftr-412	1254	24	digital	digital	ADJ
ftr-412	1254	25	tax	tax	NOUN
ftr-412	1254	26	systems	system	NOUN
ftr-412	1254	27	,	,	PUNCT
ftr-412	1254	28	that	that	DET
ftr-412	1254	29	government	government	NOUN
ftr-412	1254	30	certification	certification	NOUN
ftr-412	1254	31	of	of	ADP
ftr-412	1254	32	the	the	DET
ftr-412	1254	33	accuracy	accuracy	NOUN
ftr-412	1254	34	of	of	ADP
ftr-412	1254	35	taxpayer	taxpayer	NOUN
ftr-412	1254	36	’s	’s	PART
ftr-412	1254	37	automated	automate	VERB
ftr-412	1254	38	tax	tax	NOUN
ftr-412	1254	39	calculation	calculation	NOUN
ftr-412	1254	40	systems	system	NOUN
ftr-412	1254	41	are	be	AUX
ftr-412	1254	42	coming	come	VERB
ftr-412	1254	43	to	to	ADP
ftr-412	1254	44	the	the	DET
ftr-412	1254	45	forefront	forefront	NOUN
ftr-412	1254	46	of	of	ADP
ftr-412	1254	47	tax	tax	NOUN
ftr-412	1254	48	policy	policy	NOUN
ftr-412	1254	49	discussions	discussion	NOUN
ftr-412	1254	50	.	.	PUNCT
ftr-412	1255	1	tax	tax	NOUN
ftr-412	1255	2	compliance	compliance	NOUN
ftr-412	1255	3	is	be	AUX
ftr-412	1255	4	,	,	PUNCT
ftr-412	1255	5	after	after	ADV
ftr-412	1255	6	all	all	ADV
ftr-412	1255	7	,	,	PUNCT
ftr-412	1255	8	simply	simply	ADV
ftr-412	1255	9	a	a	DET
ftr-412	1255	10	subset	subset	NOUN
ftr-412	1255	11	of	of	ADP
ftr-412	1255	12	the	the	DET
ftr-412	1255	13	larger	large	ADJ
ftr-412	1255	14	field	field	NOUN
ftr-412	1255	15	of	of	ADP
ftr-412	1255	16	accurate	accurate	ADJ
ftr-412	1255	17	enterprise	enterprise	NOUN
ftr-412	1255	18	-	-	PUNCT
ftr-412	1255	19	wide	wide	ADJ
ftr-412	1255	20	financial	financial	ADJ
ftr-412	1255	21	reporting	reporting	NOUN
ftr-412	1255	22	.	.	PUNCT
ftr-412	1256	1	a.	a.	NOUN
ftr-412	1257	1	the	the	DET
ftr-412	1257	2	digital	digital	ADJ
ftr-412	1257	3	context	context	NOUN
ftr-412	1257	4	in	in	ADP
ftr-412	1257	5	2000	2000	NUM
ftr-412	1257	6	the	the	DET
ftr-412	1257	7	university	university	PROPN
ftr-412	1257	8	of	of	ADP
ftr-412	1257	9	california	california	PROPN
ftr-412	1257	10	at	at	ADP
ftr-412	1257	11	berkeley	berkeley	PROPN
ftr-412	1257	12	’s	’s	PART
ftr-412	1257	13	school	school	NOUN
ftr-412	1257	14	of	of	ADP
ftr-412	1257	15	information	information	NOUN
ftr-412	1257	16	management	management	NOUN
ftr-412	1257	17	systems	system	NOUN
ftr-412	1257	18	conducted	conduct	VERB
ftr-412	1257	19	the	the	DET
ftr-412	1257	20	first	first	ADJ
ftr-412	1257	21	study	study	NOUN
ftr-412	1257	22	of	of	ADP
ftr-412	1257	23	newly	newly	ADV
ftr-412	1257	24	created	create	VERB
ftr-412	1257	25	information	information	NOUN
ftr-412	1257	26	,	,	PUNCT
ftr-412	1257	27	and	and	CCONJ
ftr-412	1257	28	demonstrated	demonstrate	VERB
ftr-412	1257	29	that	that	SCONJ
ftr-412	1257	30	93	93	NUM
ftr-412	1257	31	%	%	NOUN
ftr-412	1257	32	of	of	ADP
ftr-412	1257	33	the	the	DET
ftr-412	1257	34	three	three	NUM
ftr-412	1257	35	billion	billion	NUM
ftr-412	1257	36	gigabytes	gigabyte	NOUN
ftr-412	1257	37	of	of	ADP
ftr-412	1257	38	data	datum	NOUN
ftr-412	1257	39	generated	generate	VERB
ftr-412	1257	40	worldwide	worldwide	ADV
ftr-412	1257	41	(	(	PUNCT
ftr-412	1257	42	using	use	VERB
ftr-412	1257	43	1999	1999	NUM
ftr-412	1257	44	data	datum	NOUN
ftr-412	1257	45	)	)	PUNCT
ftr-412	1257	46	was	be	AUX
ftr-412	1257	47	computer	computer	NOUN
ftr-412	1257	48	generated	generate	VERB
ftr-412	1257	49	.	.	PUNCT
ftr-412	1258	1	updated	update	VERB
ftr-412	1258	2	in150	in150	PROPN
ftr-412	1258	3	2002	2002	NUM
ftr-412	1258	4	,	,	PUNCT
ftr-412	1258	5	a	a	DET
ftr-412	1258	6	new	new	ADJ
ftr-412	1258	7	study	study	NOUN
ftr-412	1258	8	reached	reach	VERB
ftr-412	1258	9	much	much	ADV
ftr-412	1258	10	the	the	DET
ftr-412	1258	11	same	same	ADJ
ftr-412	1258	12	conclusions	conclusion	NOUN
ftr-412	1258	13	,	,	PUNCT
ftr-412	1258	14	and	and	CCONJ
ftr-412	1258	15	indicated	indicate	VERB
ftr-412	1258	16	(	(	PUNCT
ftr-412	1258	17	using	use	VERB
ftr-412	1258	18	2006	2006	NUM
ftr-412	1258	19	]	]	PUNCT
ftr-412	1258	20	biometrics	biometric	NOUN
ftr-412	1258	21	:	:	PUNCT
ftr-412	1258	22	solving	solve	VERB
ftr-412	1258	23	the	the	DET
ftr-412	1258	24	regressivity	regressivity	NOUN
ftr-412	1258	25	of	of	ADP
ftr-412	1258	26	vats	vat	NOUN
ftr-412	1258	27	and	and	CCONJ
ftr-412	1258	28	rsts	rst	VERB
ftr-412	1258	29	699	699	NUM
ftr-412	1258	30	151	151	NUM
ftr-412	1258	31	.	.	PUNCT
ftr-412	1259	1	peter	peter	PROPN
ftr-412	1259	2	lyman	lyman	PROPN
ftr-412	1259	3	and	and	CCONJ
ftr-412	1259	4	hal	hal	PROPN
ftr-412	1259	5	r.	r.	PROPN
ftr-412	1259	6	varian	varian	PROPN
ftr-412	1259	7	,	,	PUNCT
ftr-412	1259	8	executive	executive	ADJ
ftr-412	1259	9	summary	summary	NOUN
ftr-412	1259	10	,	,	PUNCT
ftr-412	1259	11	school	school	NOUN
ftr-412	1259	12	of	of	ADP
ftr-412	1259	13	information	information	NOUN
ftr-412	1259	14	management	management	NOUN
ftr-412	1259	15	and	and	CCONJ
ftr-412	1259	16	systems	system	NOUN
ftr-412	1259	17	at	at	ADP
ftr-412	1259	18	the	the	DET
ftr-412	1259	19	university	university	PROPN
ftr-412	1259	20	of	of	ADP
ftr-412	1259	21	california	california	PROPN
ftr-412	1259	22	at	at	ADP
ftr-412	1259	23	berkeley	berkeley	PROPN
ftr-412	1259	24	,	,	PUNCT
ftr-412	1259	25	how	how	SCONJ
ftr-412	1259	26	much	much	ADJ
ftr-412	1259	27	information	information	NOUN
ftr-412	1259	28	?	?	PUNCT
ftr-412	1260	1	(	(	PUNCT
ftr-412	1260	2	2003	2003	NUM
ftr-412	1260	3	)	)	PUNCT
ftr-412	1260	4	(	(	PUNCT
ftr-412	1260	5	oct	oct	PROPN
ftr-412	1260	6	.	.	PROPN
ftr-412	1260	7	27	27	NUM
ftr-412	1260	8	,	,	PUNCT
ftr-412	1260	9	2003	2003	NUM
ftr-412	1260	10	)	)	PUNCT
ftr-412	1260	11	at	at	ADP
ftr-412	1260	12	http://www.sims.berkeley.edu	http://www.sims.berkeley.edu	PROPN
ftr-412	1260	13	(	(	PUNCT
ftr-412	1260	14	last	last	ADV
ftr-412	1260	15	visited	visit	VERB
ftr-412	1260	16	aug	aug	PROPN
ftr-412	1260	17	.	.	PROPN
ftr-412	1260	18	2	2	NUM
ftr-412	1260	19	,	,	PUNCT
ftr-412	1260	20	2006	2006	NUM
ftr-412	1260	21	)	)	PUNCT
ftr-412	1260	22	(	(	PUNCT
ftr-412	1260	23	“	"	PUNCT
ftr-412	1260	24	how	how	SCONJ
ftr-412	1260	25	big	big	ADJ
ftr-412	1260	26	is	be	AUX
ftr-412	1260	27	five	five	NUM
ftr-412	1260	28	exabytes	exabyte	NOUN
ftr-412	1260	29	?	?	PUNCT
ftr-412	1261	1	if	if	SCONJ
ftr-412	1261	2	digitized	digitize	VERB
ftr-412	1261	3	,	,	PUNCT
ftr-412	1261	4	the	the	DET
ftr-412	1261	5	19	19	NUM
ftr-412	1261	6	million	million	NUM
ftr-412	1261	7	books	book	NOUN
ftr-412	1261	8	and	and	CCONJ
ftr-412	1261	9	other	other	ADJ
ftr-412	1261	10	print	print	NOUN
ftr-412	1261	11	collections	collection	NOUN
ftr-412	1261	12	in	in	ADP
ftr-412	1261	13	the	the	DET
ftr-412	1261	14	library	library	NOUN
ftr-412	1261	15	of	of	ADP
ftr-412	1261	16	congress	congress	PROPN
ftr-412	1261	17	would	would	AUX
ftr-412	1261	18	contain	contain	VERB
ftr-412	1261	19	about	about	ADP
ftr-412	1261	20	ten	ten	NUM
ftr-412	1261	21	terabytes	terabyte	NOUN
ftr-412	1261	22	of	of	ADP
ftr-412	1261	23	information	information	NOUN
ftr-412	1261	24	;	;	PUNCT
ftr-412	1261	25	five	five	NUM
ftr-412	1261	26	exabytes	exabyte	NOUN
ftr-412	1261	27	of	of	ADP
ftr-412	1261	28	information	information	NOUN
ftr-412	1261	29	is	be	AUX
ftr-412	1261	30	equivalent	equivalent	ADJ
ftr-412	1261	31	in	in	ADP
ftr-412	1261	32	size	size	NOUN
ftr-412	1261	33	to	to	ADP
ftr-412	1261	34	the	the	DET
ftr-412	1261	35	information	information	NOUN
ftr-412	1261	36	contained	contain	VERB
ftr-412	1261	37	in	in	ADP
ftr-412	1261	38	half	half	DET
ftr-412	1261	39	a	a	DET
ftr-412	1261	40	million	million	NUM
ftr-412	1261	41	new	new	ADJ
ftr-412	1261	42	libraries	library	NOUN
ftr-412	1261	43	the	the	DET
ftr-412	1261	44	size	size	NOUN
ftr-412	1261	45	of	of	ADP
ftr-412	1261	46	the	the	DET
ftr-412	1261	47	library	library	NOUN
ftr-412	1261	48	of	of	ADP
ftr-412	1261	49	congress	congress	PROPN
ftr-412	1261	50	print	print	NOUN
ftr-412	1261	51	collections	collection	NOUN
ftr-412	1261	52	.	.	PUNCT
ftr-412	1261	53	”	"	PUNCT
ftr-412	1261	54	)	)	PUNCT
ftr-412	1261	55	.	.	PUNCT
ftr-412	1262	1	152	152	NUM
ftr-412	1262	2	.	.	PUNCT
ftr-412	1263	1	i	i	PRON
ftr-412	1263	2	d.	d.	PROPN
ftr-412	1263	3	at	at	ADP
ftr-412	1263	4	executive	executive	ADJ
ftr-412	1263	5	summary	summary	NOUN
ftr-412	1263	6	.	.	PUNCT
ftr-412	1264	1	153	153	NUM
ftr-412	1264	2	.	.	PUNCT
ftr-412	1265	1	the	the	DET
ftr-412	1265	2	sarbanes	sarbanes	PROPN
ftr-412	1265	3	-	-	PUNCT
ftr-412	1265	4	oxley	oxley	ADJ
ftr-412	1265	5	act	act	NOUN
ftr-412	1265	6	of	of	ADP
ftr-412	1265	7	2002	2002	NUM
ftr-412	1265	8	(	(	PUNCT
ftr-412	1265	9	p.l	p.l	PROPN
ftr-412	1265	10	.	.	PROPN
ftr-412	1265	11	107	107	NUM
ftr-412	1265	12	-	-	SYM
ftr-412	1265	13	204	204	NUM
ftr-412	1265	14	,	,	PUNCT
ftr-412	1265	15	116	116	NUM
ftr-412	1265	16	stat	stat	NOUN
ftr-412	1265	17	.	.	PUNCT
ftr-412	1266	1	274.101	274.101	NUM
ftr-412	1266	2	)	)	PUNCT
ftr-412	1266	3	at	at	ADP
ftr-412	1266	4	§	§	PROPN
ftr-412	1266	5	906	906	NUM
ftr-412	1266	6	.	.	PUNCT
ftr-412	1267	1	(	(	PUNCT
ftr-412	1267	2	amending	amend	VERB
ftr-412	1267	3	the	the	DET
ftr-412	1267	4	criminal	criminal	ADJ
ftr-412	1267	5	code	code	NOUN
ftr-412	1267	6	and	and	CCONJ
ftr-412	1267	7	imposing	impose	VERB
ftr-412	1267	8	a	a	DET
ftr-412	1267	9	fine	fine	NOUN
ftr-412	1267	10	of	of	ADP
ftr-412	1267	11	not	not	PART
ftr-412	1267	12	more	more	ADJ
ftr-412	1267	13	than	than	ADP
ftr-412	1267	14	$	$	SYM
ftr-412	1267	15	1,000,000	1,000,000	NUM
ftr-412	1267	16	and	and	CCONJ
ftr-412	1267	17	10	10	NUM
ftr-412	1267	18	years	year	NOUN
ftr-412	1267	19	in	in	ADP
ftr-412	1267	20	prison	prison	NOUN
ftr-412	1267	21	,	,	PUNCT
ftr-412	1267	22	or	or	CCONJ
ftr-412	1267	23	both	both	PRON
ftr-412	1267	24	,	,	PUNCT
ftr-412	1267	25	for	for	ADP
ftr-412	1267	26	a	a	DET
ftr-412	1267	27	signing	signing	NOUN
ftr-412	1267	28	officer	officer	NOUN
ftr-412	1267	29	who	who	PRON
ftr-412	1267	30	certifies	certify	VERB
ftr-412	1267	31	a	a	DET
ftr-412	1267	32	report	report	NOUN
ftr-412	1267	33	“	"	PUNCT
ftr-412	1267	34	knowing	know	VERB
ftr-412	1267	35	”	"	PUNCT
ftr-412	1267	36	it	it	PRON
ftr-412	1267	37	to	to	PART
ftr-412	1267	38	be	be	AUX
ftr-412	1267	39	false	false	ADJ
ftr-412	1267	40	.	.	PUNCT
ftr-412	1268	1	for	for	ADP
ftr-412	1268	2	a	a	DET
ftr-412	1268	3	“	"	PUNCT
ftr-412	1268	4	willful	willful	ADJ
ftr-412	1268	5	”	"	PUNCT
ftr-412	1268	6	violation	violation	NOUN
ftr-412	1268	7	the	the	DET
ftr-412	1268	8	penalties	penalty	NOUN
ftr-412	1268	9	rise	rise	VERB
ftr-412	1268	10	to	to	ADP
ftr-412	1268	11	not	not	PART
ftr-412	1268	12	more	more	ADJ
ftr-412	1268	13	than	than	ADP
ftr-412	1268	14	$	$	SYM
ftr-412	1268	15	5,000,000	5,000,000	NUM
ftr-412	1268	16	,	,	PUNCT
ftr-412	1268	17	20	20	NUM
ftr-412	1268	18	years	year	NOUN
ftr-412	1268	19	in	in	ADP
ftr-412	1268	20	p	p	NOUN
ftr-412	1268	21	r	r	NOUN
ftr-412	1269	1	i	i	PRON
ftr-412	1270	1	so	so	ADV
ftr-412	1270	2	n	n	ADV
ftr-412	1270	3	,	,	PUNCT
ftr-412	1270	4	o	o	NOUN
ftr-412	1270	5	r	r	NOUN
ftr-412	1270	6	b	b	X
ftr-412	1270	7	o	o	X
ftr-412	1270	8	th	th	X
ftr-412	1270	9	.	.	PUNCT
ftr-412	1270	10	)	)	PUNCT
ftr-412	1271	1	t	t	PROPN
ftr-412	1271	2	h	h	NOUN
ftr-412	1271	3	e	e	PROPN
ftr-412	1271	4	fu	fu	PROPN
ftr-412	1271	5	l	l	PROPN
ftr-412	1271	6	l	l	NOUN
ftr-412	1272	1	te	te	X
ftr-412	1272	2	x	x	SYM
ftr-412	1272	3	t	t	NOUN
ftr-412	1272	4	o	o	X
ftr-412	1272	5	f	f	X
ftr-412	1272	6	th	th	X
ftr-412	1272	7	e	e	X
ftr-412	1272	8	la	la	PROPN
ftr-412	1272	9	w	w	PROPN
ftr-412	1272	10	is	be	AUX
ftr-412	1272	11	a	a	DET
ftr-412	1272	12	t	t	NOUN
ftr-412	1272	13	2001	2001	NUM
ftr-412	1272	14	and	and	CCONJ
ftr-412	1272	15	2002	2002	NUM
ftr-412	1272	16	data	datum	NOUN
ftr-412	1272	17	)	)	PUNCT
ftr-412	1273	1	that	that	SCONJ
ftr-412	1273	2	“	"	PUNCT
ftr-412	1273	3	.	.	PUNCT
ftr-412	1273	4	.	.	PUNCT
ftr-412	1273	5	.	.	PUNCT
ftr-412	1274	1	about	about	ADV
ftr-412	1274	2	5	5	NUM
ftr-412	1274	3	exabytes	exabyte	NOUN
ftr-412	1274	4	of	of	ADP
ftr-412	1274	5	new	new	ADJ
ftr-412	1274	6	information	information	NOUN
ftr-412	1274	7	[	[	X
ftr-412	1274	8	was]151	was]151	PROPN
ftr-412	1274	9	created	create	VERB
ftr-412	1274	10	in	in	ADP
ftr-412	1274	11	2002	2002	NUM
ftr-412	1274	12	.	.	PUNCT
ftr-412	1275	1	ninety	ninety	NUM
ftr-412	1275	2	-	-	PUNCT
ftr-412	1275	3	two	two	NUM
ftr-412	1275	4	percent	percent	NOUN
ftr-412	1275	5	of	of	ADP
ftr-412	1275	6	the	the	DET
ftr-412	1275	7	new	new	ADJ
ftr-412	1275	8	information	information	NOUN
ftr-412	1275	9	was	be	AUX
ftr-412	1275	10	stored	store	VERB
ftr-412	1275	11	on	on	ADP
ftr-412	1275	12	magnetic	magnetic	ADJ
ftr-412	1275	13	media	medium	NOUN
ftr-412	1275	14	,	,	PUNCT
ftr-412	1275	15	mostly	mostly	ADV
ftr-412	1275	16	hard	hard	ADJ
ftr-412	1275	17	disks	disk	NOUN
ftr-412	1275	18	.	.	PUNCT
ftr-412	1275	19	.	.	PUNCT
ftr-412	1275	20	.	.	PUNCT
ftr-412	1275	21	.	.	PUNCT
ftr-412	1276	1	film	film	NOUN
ftr-412	1276	2	represented	represent	VERB
ftr-412	1276	3	7	7	NUM
ftr-412	1276	4	%	%	NOUN
ftr-412	1276	5	of	of	ADP
ftr-412	1276	6	the	the	DET
ftr-412	1276	7	total	total	NOUN
ftr-412	1276	8	,	,	PUNCT
ftr-412	1276	9	paper	paper	NOUN
ftr-412	1276	10	0.01	0.01	NUM
ftr-412	1276	11	%	%	NOUN
ftr-412	1276	12	,	,	PUNCT
ftr-412	1276	13	and	and	CCONJ
ftr-412	1276	14	optical	optical	ADJ
ftr-412	1276	15	media	medium	NOUN
ftr-412	1276	16	0.002	0.002	NUM
ftr-412	1276	17	%	%	NOUN
ftr-412	1276	18	.	.	PUNCT
ftr-412	1276	19	”	"	PUNCT
ftr-412	1277	1	thus	thus	ADV
ftr-412	1277	2	,	,	PUNCT
ftr-412	1277	3	it	it	PRON
ftr-412	1277	4	may	may	AUX
ftr-412	1277	5	be	be	AUX
ftr-412	1277	6	presumed	presume	VERB
ftr-412	1277	7	that	that	SCONJ
ftr-412	1277	8	almost	almost	ADV
ftr-412	1277	9	all152	all152	PROPN
ftr-412	1277	10	enterprise	enterprise	NOUN
ftr-412	1277	11	source	source	NOUN
ftr-412	1277	12	data	data	NOUN
ftr-412	1277	13	content	content	NOUN
ftr-412	1277	14	for	for	ADP
ftr-412	1277	15	operations	operation	NOUN
ftr-412	1277	16	,	,	PUNCT
ftr-412	1277	17	accounting	accounting	NOUN
ftr-412	1277	18	,	,	PUNCT
ftr-412	1277	19	audit	audit	NOUN
ftr-412	1277	20	,	,	PUNCT
ftr-412	1277	21	as	as	ADV
ftr-412	1277	22	well	well	ADV
ftr-412	1277	23	as	as	ADP
ftr-412	1277	24	tax	tax	NOUN
ftr-412	1277	25	filing	filing	NOUN
ftr-412	1277	26	,	,	PUNCT
ftr-412	1277	27	financial	financial	ADJ
ftr-412	1277	28	reporting	reporting	NOUN
ftr-412	1277	29	,	,	PUNCT
ftr-412	1277	30	regulatory	regulatory	ADJ
ftr-412	1277	31	submissions	submission	NOUN
ftr-412	1277	32	,	,	PUNCT
ftr-412	1277	33	and	and	CCONJ
ftr-412	1277	34	almost	almost	ADV
ftr-412	1277	35	all	all	PRON
ftr-412	1277	36	other	other	ADJ
ftr-412	1277	37	purposes	purpose	NOUN
ftr-412	1277	38	is	be	AUX
ftr-412	1277	39	digitized	digitize	VERB
ftr-412	1277	40	both	both	PRON
ftr-412	1277	41	in	in	ADP
ftr-412	1277	42	generation	generation	NOUN
ftr-412	1277	43	and	and	CCONJ
ftr-412	1277	44	in	in	ADP
ftr-412	1277	45	storage	storage	NOUN
ftr-412	1277	46	.	.	PUNCT
ftr-412	1278	1	in	in	ADP
ftr-412	1278	2	other	other	ADJ
ftr-412	1278	3	words	word	NOUN
ftr-412	1278	4	,	,	PUNCT
ftr-412	1278	5	there	there	PRON
ftr-412	1278	6	is	be	VERB
ftr-412	1278	7	no	no	DET
ftr-412	1278	8	paper	paper	NOUN
ftr-412	1278	9	and	and	CCONJ
ftr-412	1278	10	ink	ink	NOUN
ftr-412	1278	11	parentage	parentage	NOUN
ftr-412	1278	12	for	for	ADP
ftr-412	1278	13	most	most	ADJ
ftr-412	1278	14	source	source	NOUN
ftr-412	1278	15	documents	document	NOUN
ftr-412	1278	16	.	.	PUNCT
ftr-412	1279	1	thus	thus	ADV
ftr-412	1279	2	,	,	PUNCT
ftr-412	1279	3	if	if	SCONJ
ftr-412	1279	4	the	the	DET
ftr-412	1279	5	provenance	provenance	NOUN
ftr-412	1279	6	of	of	ADP
ftr-412	1279	7	almost	almost	ADV
ftr-412	1279	8	all	all	PRON
ftr-412	1279	9	enterprise	enterprise	NOUN
ftr-412	1279	10	data	datum	NOUN
ftr-412	1279	11	is	be	AUX
ftr-412	1279	12	digital	digital	ADJ
ftr-412	1279	13	,	,	PUNCT
ftr-412	1279	14	not	not	PART
ftr-412	1279	15	physical	physical	ADJ
ftr-412	1279	16	,	,	PUNCT
ftr-412	1279	17	it	it	PRON
ftr-412	1279	18	makes	make	VERB
ftr-412	1279	19	sense	sense	NOUN
ftr-412	1279	20	to	to	PART
ftr-412	1279	21	determine	determine	VERB
ftr-412	1279	22	,	,	PUNCT
ftr-412	1279	23	collect	collect	ADJ
ftr-412	1279	24	,	,	PUNCT
ftr-412	1279	25	report	report	NOUN
ftr-412	1279	26	,	,	PUNCT
ftr-412	1279	27	and	and	CCONJ
ftr-412	1279	28	enforce	enforce	VERB
ftr-412	1279	29	transaction	transaction	NOUN
ftr-412	1279	30	tax	tax	NOUN
ftr-412	1279	31	obligations	obligation	NOUN
ftr-412	1279	32	digitally	digitally	ADV
ftr-412	1279	33	.	.	PUNCT
ftr-412	1280	1	in	in	ADP
ftr-412	1280	2	addition	addition	NOUN
ftr-412	1280	3	,	,	PUNCT
ftr-412	1280	4	if	if	SCONJ
ftr-412	1280	5	the	the	DET
ftr-412	1280	6	trend	trend	NOUN
ftr-412	1280	7	in	in	ADP
ftr-412	1280	8	transaction	transaction	NOUN
ftr-412	1280	9	taxes	taxis	NOUN
ftr-412	1280	10	is	be	AUX
ftr-412	1280	11	for	for	ADP
ftr-412	1280	12	fully	fully	ADV
ftr-412	1280	13	digital	digital	ADJ
ftr-412	1280	14	vats	vat	NOUN
ftr-412	1280	15	and	and	CCONJ
ftr-412	1280	16	rsts	rst	NOUN
ftr-412	1280	17	,	,	PUNCT
ftr-412	1280	18	then	then	ADV
ftr-412	1280	19	it	it	PRON
ftr-412	1280	20	only	only	ADV
ftr-412	1280	21	makes	make	VERB
ftr-412	1280	22	sense	sense	NOUN
ftr-412	1280	23	for	for	SCONJ
ftr-412	1280	24	tax	tax	NOUN
ftr-412	1280	25	administrations	administration	NOUN
ftr-412	1280	26	to	to	PART
ftr-412	1280	27	move	move	VERB
ftr-412	1280	28	in	in	ADP
ftr-412	1280	29	the	the	DET
ftr-412	1280	30	direction	direction	NOUN
ftr-412	1280	31	of	of	ADP
ftr-412	1280	32	certifying	certify	VERB
ftr-412	1280	33	the	the	DET
ftr-412	1280	34	output	output	NOUN
ftr-412	1280	35	of	of	ADP
ftr-412	1280	36	the	the	DET
ftr-412	1280	37	systems	system	NOUN
ftr-412	1280	38	that	that	PRON
ftr-412	1280	39	determine	determine	VERB
ftr-412	1280	40	and	and	CCONJ
ftr-412	1280	41	report	report	VERB
ftr-412	1280	42	the	the	DET
ftr-412	1280	43	taxes	taxis	NOUN
ftr-412	1280	44	that	that	PRON
ftr-412	1280	45	are	be	AUX
ftr-412	1280	46	due	due	ADJ
ftr-412	1280	47	.	.	PUNCT
ftr-412	1281	1	the	the	DET
ftr-412	1281	2	oecd	oecd	PROPN
ftr-412	1281	3	has	have	AUX
ftr-412	1281	4	proposed	propose	VERB
ftr-412	1281	5	a	a	DET
ftr-412	1281	6	multi	multi	ADJ
ftr-412	1281	7	-	-	ADJ
ftr-412	1281	8	jurisdictional	jurisdictional	ADJ
ftr-412	1281	9	certification	certification	NOUN
ftr-412	1281	10	for	for	ADP
ftr-412	1281	11	automated	automate	VERB
ftr-412	1281	12	vat	vat	NOUN
ftr-412	1281	13	systems	system	NOUN
ftr-412	1281	14	,	,	PUNCT
ftr-412	1281	15	and	and	CCONJ
ftr-412	1281	16	the	the	DET
ftr-412	1281	17	streamlines	streamline	NOUN
ftr-412	1281	18	stales	stale	VERB
ftr-412	1281	19	and	and	CCONJ
ftr-412	1281	20	use	use	VERB
ftr-412	1281	21	tax	tax	NOUN
ftr-412	1281	22	has	have	AUX
ftr-412	1281	23	begun	begin	VERB
ftr-412	1281	24	certifying	certify	VERB
ftr-412	1281	25	rst	rst	ADJ
ftr-412	1281	26	systems	system	NOUN
ftr-412	1281	27	in	in	ADP
ftr-412	1281	28	the	the	DET
ftr-412	1281	29	u.s	u.s	PROPN
ftr-412	1281	30	.	.	PROPN
ftr-412	1281	31	the	the	DET
ftr-412	1281	32	certification	certification	NOUN
ftr-412	1281	33	of	of	ADP
ftr-412	1281	34	transaction	transaction	NOUN
ftr-412	1281	35	tax	tax	NOUN
ftr-412	1281	36	compliance	compliance	NOUN
ftr-412	1281	37	systems	system	NOUN
ftr-412	1281	38	is	be	AUX
ftr-412	1281	39	especially	especially	ADV
ftr-412	1281	40	welcomed	welcome	VERB
ftr-412	1281	41	by	by	ADP
ftr-412	1281	42	businesses	business	NOUN
ftr-412	1281	43	,	,	PUNCT
ftr-412	1281	44	particularly	particularly	ADV
ftr-412	1281	45	the	the	DET
ftr-412	1281	46	large	large	ADJ
ftr-412	1281	47	multinationals	multinational	NOUN
ftr-412	1281	48	that	that	PRON
ftr-412	1281	49	are	be	AUX
ftr-412	1281	50	being	be	AUX
ftr-412	1281	51	pressed	press	VERB
ftr-412	1281	52	to	to	PART
ftr-412	1281	53	certify	certify	VERB
ftr-412	1281	54	enterprisewide	enterprisewide	VERB
ftr-412	1281	55	financial	financial	ADJ
ftr-412	1281	56	processes	process	NOUN
ftr-412	1281	57	by	by	ADP
ftr-412	1281	58	the	the	DET
ftr-412	1281	59	sarbanes	sarbanes	PROPN
ftr-412	1281	60	-	-	PUNCT
ftr-412	1281	61	oxley	oxley	ADJ
ftr-412	1281	62	act	act	NOUN
ftr-412	1281	63	of	of	ADP
ftr-412	1281	64	2002	2002	NUM
ftr-412	1281	65	and	and	CCONJ
ftr-412	1281	66	related	relate	VERB
ftr-412	1281	67	foreign	foreign	ADJ
ftr-412	1281	68	governance	governance	NOUN
ftr-412	1281	69	rules	rule	NOUN
ftr-412	1281	70	.	.	PUNCT
ftr-412	1282	1	1	1	X
ftr-412	1282	2	.	.	X
ftr-412	1282	3	certification	certification	NOUN
ftr-412	1282	4	of	of	ADP
ftr-412	1282	5	enterprise	enterprise	NOUN
ftr-412	1282	6	data	datum	NOUN
ftr-412	1282	7	a.	a.	NOUN
ftr-412	1282	8	the	the	DET
ftr-412	1282	9	90	90	NUM
ftr-412	1282	10	-	-	PUNCT
ftr-412	1282	11	day	day	NOUN
ftr-412	1282	12	certification	certification	NOUN
ftr-412	1282	13	cycle	cycle	NOUN
ftr-412	1282	14	of	of	ADP
ftr-412	1282	15	sarbanes	sarbanes	PROPN
ftr-412	1282	16	-	-	PUNCT
ftr-412	1282	17	oxley	oxley	ADJ
ftr-412	1282	18	and	and	CCONJ
ftr-412	1282	19	other	other	ADJ
ftr-412	1282	20	governance	governance	NOUN
ftr-412	1282	21	regulations	regulation	NOUN
ftr-412	1282	22	for	for	ADP
ftr-412	1282	23	the	the	DET
ftr-412	1282	24	largest	large	ADJ
ftr-412	1282	25	businesses	business	NOUN
ftr-412	1282	26	,	,	PUNCT
ftr-412	1282	27	the	the	DET
ftr-412	1282	28	certification	certification	NOUN
ftr-412	1282	29	of	of	ADP
ftr-412	1282	30	tax	tax	NOUN
ftr-412	1282	31	data	datum	NOUN
ftr-412	1282	32	is	be	AUX
ftr-412	1282	33	a	a	DET
ftr-412	1282	34	subset	subset	NOUN
ftr-412	1282	35	of	of	ADP
ftr-412	1282	36	a	a	DET
ftr-412	1282	37	larger	large	ADJ
ftr-412	1282	38	movement	movement	NOUN
ftr-412	1282	39	compelling	compel	VERB
ftr-412	1282	40	the	the	DET
ftr-412	1282	41	business	business	NOUN
ftr-412	1282	42	,	,	PUNCT
ftr-412	1282	43	the	the	DET
ftr-412	1282	44	c.e.o	c.e.o	NOUN
ftr-412	1282	45	.	.	PUNCT
ftr-412	1282	46	,	,	PUNCT
ftr-412	1282	47	and	and	CCONJ
ftr-412	1282	48	the	the	DET
ftr-412	1282	49	c.f.o	c.f.o	NOUN
ftr-412	1282	50	.	.	PUNCT
ftr-412	1283	1	to	to	PART
ftr-412	1283	2	certify	certify	VERB
ftr-412	1283	3	the	the	DET
ftr-412	1283	4	accuracy	accuracy	NOUN
ftr-412	1283	5	of	of	ADP
ftr-412	1283	6	financial	financial	ADJ
ftr-412	1283	7	records	record	NOUN
ftr-412	1283	8	.	.	PUNCT
ftr-412	1284	1	the	the	DET
ftr-412	1284	2	sarbanes	sarbanes	PROPN
ftr-412	1284	3	-	-	PUNCT
ftr-412	1284	4	oxley	oxley	ADJ
ftr-412	1284	5	act	act	NOUN
ftr-412	1284	6	of	of	ADP
ftr-412	1284	7	2002153	2002153	NUM
ftr-412	1284	8	700	700	NUM
ftr-412	1284	9	florida	florida	PROPN
ftr-412	1284	10	tax	tax	NOUN
ftr-412	1284	11	review	review	NOUN
ftr-412	1284	12	vol	vol	NOUN
ftr-412	1284	13	.	.	PUNCT
ftr-412	1285	1	7:10	7:10	NUM
ftr-412	1285	2	http://www.law.uc.edu/ccl/soact/soact.pfd	http://www.law.uc.edu/ccl/soact/soact.pfd	NOUN
ftr-412	1286	1	(	(	PUNCT
ftr-412	1286	2	last	last	ADV
ftr-412	1286	3	visited	visit	VERB
ftr-412	1286	4	aug	aug	PROPN
ftr-412	1286	5	.	.	PROPN
ftr-412	1286	6	2	2	NUM
ftr-412	1286	7	,	,	PUNCT
ftr-412	1286	8	2006	2006	NUM
ftr-412	1286	9	)	)	PUNCT
ftr-412	1286	10	.	.	PUNCT
ftr-412	1287	1	154	154	NUM
ftr-412	1287	2	.	.	PUNCT
ftr-412	1288	1	see	see	VERB
ftr-412	1288	2	wardell	wardell	PROPN
ftr-412	1288	3	,	,	PUNCT
ftr-412	1288	4	thomas	thomas	PROPN
ftr-412	1288	5	,	,	PUNCT
ftr-412	1288	6	international	international	ADJ
ftr-412	1288	7	accounting	accounting	NOUN
ftr-412	1288	8	standards	standard	NOUN
ftr-412	1288	9	in	in	ADP
ftr-412	1288	10	the	the	DET
ftr-412	1288	11	wake	wake	NOUN
ftr-412	1288	12	of	of	ADP
ftr-412	1288	13	enron	enron	PROPN
ftr-412	1288	14	:	:	PUNCT
ftr-412	1288	15	the	the	DET
ftr-412	1288	16	current	current	ADJ
ftr-412	1288	17	state	state	NOUN
ftr-412	1288	18	of	of	ADP
ftr-412	1288	19	play	play	NOUN
ftr-412	1288	20	under	under	ADP
ftr-412	1288	21	the	the	DET
ftr-412	1288	22	sarbanes	sarbanes	PROPN
ftr-412	1288	23	-	-	PUNCT
ftr-412	1288	24	oxley	oxley	ADJ
ftr-412	1288	25	act	act	NOUN
ftr-412	1288	26	of	of	ADP
ftr-412	1288	27	2002	2002	NUM
ftr-412	1288	28	,	,	PUNCT
ftr-412	1288	29	28	28	NUM
ftr-412	1288	30	n.c	n.c	PROPN
ftr-412	1288	31	.	.	PROPN
ftr-412	1288	32	j.	j.	PROPN
ftr-412	1288	33	int’l	int’l	PROPN
ftr-412	1288	34	l.	l.	PROPN
ftr-412	1288	35	&	&	CCONJ
ftr-412	1288	36	com	com	PROPN
ftr-412	1288	37	.	.	PUNCT
ftr-412	1289	1	reg	reg	PROPN
ftr-412	1289	2	.	.	PUNCT
ftr-412	1290	1	935	935	NUM
ftr-412	1290	2	(	(	PUNCT
ftr-412	1290	3	2003	2003	NUM
ftr-412	1290	4	)	)	PUNCT
ftr-412	1290	5	;	;	PUNCT
ftr-412	1290	6	note	note	VERB
ftr-412	1290	7	,	,	PUNCT
ftr-412	1290	8	the	the	DET
ftr-412	1290	9	good	good	ADJ
ftr-412	1290	10	the	the	DET
ftr-412	1290	11	bad	bad	ADJ
ftr-412	1290	12	and	and	CCONJ
ftr-412	1290	13	their	their	PRON
ftr-412	1290	14	corporate	corporate	ADJ
ftr-412	1290	15	code	code	NOUN
ftr-412	1290	16	of	of	ADP
ftr-412	1290	17	ethics	ethic	NOUN
ftr-412	1290	18	:	:	PUNCT
ftr-412	1290	19	enron	enron	PROPN
ftr-412	1290	20	,	,	PUNCT
ftr-412	1290	21	sarbanes	sarbanes	PROPN
ftr-412	1290	22	-	-	PUNCT
ftr-412	1290	23	oxley	oxley	ADJ
ftr-412	1290	24	,	,	PUNCT
ftr-412	1290	25	and	and	CCONJ
ftr-412	1290	26	the	the	DET
ftr-412	1290	27	problems	problem	NOUN
ftr-412	1290	28	with	with	ADP
ftr-412	1290	29	legislating	legislate	VERB
ftr-412	1290	30	good	good	ADJ
ftr-412	1290	31	behavior	behavior	NOUN
ftr-412	1290	32	,	,	PUNCT
ftr-412	1290	33	116	116	NUM
ftr-412	1290	34	harv	harv	NOUN
ftr-412	1290	35	.	.	PUNCT
ftr-412	1291	1	l.	l.	PROPN
ftr-412	1291	2	rev	rev	PROPN
ftr-412	1291	3	.	.	PROPN
ftr-412	1291	4	2123	2123	NUM
ftr-412	1291	5	(	(	PUNCT
ftr-412	1291	6	2003	2003	NUM
ftr-412	1291	7	)	)	PUNCT
ftr-412	1291	8	.	.	PUNCT
ftr-412	1292	1	155	155	NUM
ftr-412	1292	2	.	.	PUNCT
ftr-412	1293	1	france	france	PROPN
ftr-412	1293	2	responded	respond	VERB
ftr-412	1293	3	to	to	ADP
ftr-412	1293	4	enron	enron	PROPN
ftr-412	1293	5	with	with	ADP
ftr-412	1293	6	the	the	DET
ftr-412	1293	7	loi	loi	PROPN
ftr-412	1293	8	de	de	PROPN
ftr-412	1293	9	sécurité	sécurité	X
ftr-412	1293	10	financière	financière	PROPN
ftr-412	1293	11	.	.	PUNCT
ftr-412	1294	1	it	it	PRON
ftr-412	1294	2	was	be	AUX
ftr-412	1294	3	approved	approve	VERB
ftr-412	1294	4	17	17	NUM
ftr-412	1294	5	july	july	PROPN
ftr-412	1294	6	2003	2003	NUM
ftr-412	1294	7	,	,	PUNCT
ftr-412	1294	8	and	and	CCONJ
ftr-412	1294	9	published	publish	VERB
ftr-412	1294	10	2	2	NUM
ftr-412	1294	11	august	august	PROPN
ftr-412	1294	12	2003	2003	NUM
ftr-412	1294	13	.	.	PUNCT
ftr-412	1295	1	the	the	DET
ftr-412	1295	2	law	law	NOUN
ftr-412	1295	3	is	be	AUX
ftr-412	1295	4	published	publish	VERB
ftr-412	1295	5	in	in	ADP
ftr-412	1295	6	the	the	DET
ftr-412	1295	7	o	o	X
ftr-412	1295	8	f	f	X
ftr-412	1296	1	f	f	NOUN
ftr-412	1297	1	i	i	INTJ
ftr-412	1297	2	c	c	VERB
ftr-412	1297	3	i	i	PRON
ftr-412	1297	4	a	a	DET
ftr-412	1297	5	l	l	NOUN
ftr-412	1297	6	f	f	NOUN
ftr-412	1297	7	r	r	NOUN
ftr-412	1297	8	e	e	NOUN
ftr-412	1297	9	n	n	PROPN
ftr-412	1297	10	c	c	NOUN
ftr-412	1297	11	h	h	NOUN
ftr-412	1298	1	j	j	NOUN
ftr-412	1298	2	o	o	X
ftr-412	1298	3	u	u	NOUN
ftr-412	1298	4	r	r	NOUN
ftr-412	1298	5	n	n	NOUN
ftr-412	1298	6	a	a	DET
ftr-412	1298	7	l	l	NOUN
ftr-412	1298	8	,	,	PUNCT
ftr-412	1298	9	2	2	NUM
ftr-412	1298	10	a	a	DET
ftr-412	1298	11	u	u	NOUN
ftr-412	1298	12	g	g	PROPN
ftr-412	1298	13	u	u	PROPN
ftr-412	1298	14	s	s	PROPN
ftr-412	1298	15	t	t	PROPN
ftr-412	1298	16	2	2	NUM
ftr-412	1298	17	0	0	NUM
ftr-412	1298	18	0	0	NUM
ftr-412	1298	19	3	3	NUM
ftr-412	1298	20	.	.	PUNCT
ftr-412	1299	1	i	i	PRON
ftr-412	1299	2	n	n	VERB
ftr-412	1299	3	f	f	NOUN
ftr-412	1299	4	r	r	NOUN
ftr-412	1299	5	e	e	PROPN
ftr-412	1299	6	n	n	ADP
ftr-412	1299	7	c	c	NOUN
ftr-412	1299	8	h	h	NOUN
ftr-412	1300	1	a	a	DET
ftr-412	1300	2	t	t	NOUN
ftr-412	1300	3	http://www.legifrance.gouv.fr/waspad/untextedejorf?numjo=ecox0200186l	http://www.legifrance.gouv.fr/waspad/untextedejorf?numjo=ecox0200186l	PROPN
ftr-412	1300	4	(	(	PUNCT
ftr-412	1300	5	last	last	ADV
ftr-412	1300	6	visited	visit	VERB
ftr-412	1300	7	aug	aug	PROPN
ftr-412	1300	8	.	.	PROPN
ftr-412	1300	9	2	2	NUM
ftr-412	1300	10	,	,	PUNCT
ftr-412	1300	11	2006	2006	NUM
ftr-412	1300	12	)	)	PUNCT
ftr-412	1300	13	.	.	PUNCT
ftr-412	1301	1	156	156	NUM
ftr-412	1301	2	.	.	PUNCT
ftr-412	1302	1	australia	australia	PROPN
ftr-412	1302	2	began	begin	VERB
ftr-412	1302	3	a	a	DET
ftr-412	1302	4	comprehensive	comprehensive	ADJ
ftr-412	1302	5	corporate	corporate	ADJ
ftr-412	1302	6	law	law	NOUN
ftr-412	1302	7	economic	economic	ADJ
ftr-412	1302	8	reform	reform	NOUN
ftr-412	1302	9	program	program	NOUN
ftr-412	1302	10	in	in	ADP
ftr-412	1302	11	1997	1997	NUM
ftr-412	1302	12	(	(	PUNCT
ftr-412	1302	13	the	the	DET
ftr-412	1302	14	clerp	clerp	PROPN
ftr-412	1302	15	initiative	initiative	NOUN
ftr-412	1302	16	)	)	PUNCT
ftr-412	1302	17	.	.	PUNCT
ftr-412	1303	1	the	the	DET
ftr-412	1303	2	ninth	ninth	ADJ
ftr-412	1303	3	package	package	NOUN
ftr-412	1303	4	reforms	reform	NOUN
ftr-412	1303	5	in	in	ADP
ftr-412	1303	6	this	this	DET
ftr-412	1303	7	initiative	initiative	NOUN
ftr-412	1303	8	took	take	VERB
ftr-412	1303	9	up	up	ADP
ftr-412	1303	10	the	the	DET
ftr-412	1303	11	enron	enron	PROPN
ftr-412	1303	12	issue	issue	NOUN
ftr-412	1303	13	of	of	ADP
ftr-412	1303	14	auditor	auditor	NOUN
ftr-412	1303	15	independence	independence	NOUN
ftr-412	1303	16	.	.	PUNCT
ftr-412	1304	1	corporate	corporate	ADJ
ftr-412	1304	2	disclosure	disclosure	NOUN
ftr-412	1304	3	:	:	PUNCT
ftr-412	1304	4	strengthening	strengthen	VERB
ftr-412	1304	5	the	the	DET
ftr-412	1304	6	financial	financial	ADJ
ftr-412	1304	7	reporting	reporting	NOUN
ftr-412	1304	8	framework	framework	NOUN
ftr-412	1304	9	,	,	PUNCT
ftr-412	1304	10	is	be	AUX
ftr-412	1304	11	referred	refer	VERB
ftr-412	1304	12	to	to	ADP
ftr-412	1304	13	as	as	ADP
ftr-412	1304	14	clerp	clerp	NOUN
ftr-412	1304	15	9	9	NUM
ftr-412	1304	16	.	.	PUNCT
ftr-412	1305	1	the	the	DET
ftr-412	1305	2	reform	reform	NOUN
ftr-412	1305	3	program	program	NOUN
ftr-412	1305	4	was	be	AUX
ftr-412	1305	5	presented	present	VERB
ftr-412	1305	6	to	to	ADP
ftr-412	1305	7	parliament	parliament	NOUN
ftr-412	1305	8	on	on	ADP
ftr-412	1305	9	december	december	PROPN
ftr-412	1305	10	2	2	NUM
ftr-412	1305	11	,	,	PUNCT
ftr-412	1305	12	2003	2003	NUM
ftr-412	1305	13	.	.	PUNCT
ftr-412	1306	1	the	the	DET
ftr-412	1306	2	complete	complete	ADJ
ftr-412	1306	3	legislations	legislation	NOUN
ftr-412	1306	4	package	package	NOUN
ftr-412	1306	5	can	can	AUX
ftr-412	1306	6	be	be	AUX
ftr-412	1306	7	found	find	VERB
ftr-412	1306	8	at	at	ADP
ftr-412	1306	9	http://www.treasury.gov.au/documents/700/pdf/clerp_bill.pdf	http://www.treasury.gov.au/documents/700/pdf/clerp_bill.pdf	PROPN
ftr-412	1306	10	(	(	PUNCT
ftr-412	1306	11	last	last	ADJ
ftr-412	1306	12	visited	visit	VERB
ftr-412	1306	13	aug	aug	PROPN
ftr-412	1306	14	.	.	PROPN
ftr-412	1306	15	2	2	NUM
ftr-412	1306	16	,	,	PUNCT
ftr-412	1306	17	2006	2006	NUM
ftr-412	1306	18	)	)	PUNCT
ftr-412	1306	19	.	.	PUNCT
ftr-412	1307	1	157	157	NUM
ftr-412	1307	2	.	.	PUNCT
ftr-412	1308	1	japan	japan	PROPN
ftr-412	1308	2	’s	’s	PART
ftr-412	1308	3	response	response	NOUN
ftr-412	1308	4	had	have	VERB
ftr-412	1308	5	two	two	NUM
ftr-412	1308	6	aspects	aspect	NOUN
ftr-412	1308	7	:	:	PUNCT
ftr-412	1308	8	(	(	PUNCT
ftr-412	1308	9	a	a	X
ftr-412	1308	10	)	)	PUNCT
ftr-412	1308	11	it	it	PRON
ftr-412	1308	12	amended	amend	VERB
ftr-412	1308	13	the	the	DET
ftr-412	1308	14	“	"	PUNCT
ftr-412	1308	15	certified	certified	ADJ
ftr-412	1308	16	public	public	ADJ
ftr-412	1308	17	accountant	accountant	NOUN
ftr-412	1308	18	law	law	NOUN
ftr-412	1308	19	”	"	PUNCT
ftr-412	1308	20	(	(	PUNCT
ftr-412	1308	21	kouninkaikeishihou	kouninkaikeishihou	NOUN
ftr-412	1308	22	1948	1948	NUM
ftr-412	1308	23	-	-	SYM
ftr-412	1308	24	8	8	NUM
ftr-412	1308	25	-	-	SYM
ftr-412	1308	26	1	1	NUM
ftr-412	1308	27	)	)	PUNCT
ftr-412	1308	28	through	through	ADP
ftr-412	1308	29	“	"	PUNCT
ftr-412	1308	30	an	an	DET
ftr-412	1308	31	act	act	NOUN
ftr-412	1308	32	to	to	PART
ftr-412	1308	33	amend	amend	VERB
ftr-412	1308	34	part	part	NOUN
ftr-412	1308	35	of	of	ADP
ftr-412	1308	36	the	the	DET
ftr-412	1308	37	certified	certified	ADJ
ftr-412	1308	38	public	public	ADJ
ftr-412	1308	39	accounting	accounting	NOUN
ftr-412	1308	40	law	law	NOUN
ftr-412	1308	41	”	"	PUNCT
ftr-412	1308	42	(	(	PUNCT
ftr-412	1308	43	kouninkaikeishihou	kouninkaikeishihou	INTJ
ftr-412	1308	44	no	no	DET
ftr-412	1308	45	ichibu	ichibu	NOUN
ftr-412	1308	46	wo	will	AUX
ftr-412	1308	47	kaisei	kaisei	VERB
ftr-412	1308	48	suru	suru	PROPN
ftr-412	1308	49	houritsu	houritsu	PROPN
ftr-412	1308	50	2004	2004	NUM
ftr-412	1308	51	-	-	SYM
ftr-412	1308	52	4	4	NUM
ftr-412	1308	53	-	-	SYM
ftr-412	1308	54	1	1	NUM
ftr-412	1308	55	)	)	PUNCT
ftr-412	1308	56	,	,	PUNCT
ftr-412	1308	57	and	and	CCONJ
ftr-412	1308	58	(	(	PUNCT
ftr-412	1308	59	b	b	X
ftr-412	1308	60	)	)	PUNCT
ftr-412	1308	61	it	it	PRON
ftr-412	1308	62	issued	issue	VERB
ftr-412	1308	63	cabinet	cabinet	NOUN
ftr-412	1308	64	office	office	NOUN
ftr-412	1308	65	ordinances	ordinance	NOUN
ftr-412	1308	66	(	(	PUNCT
ftr-412	1308	67	naikakuhurei	naikakuhurei	NOUN
ftr-412	1308	68	2004	2004	NUM
ftr-412	1308	69	-	-	SYM
ftr-412	1308	70	41	41	NUM
ftr-412	1308	71	)	)	PUNCT
ftr-412	1308	72	.	.	PUNCT
ftr-412	1309	1	in	in	ADP
ftr-412	1309	2	the	the	DET
ftr-412	1309	3	law	law	NOUN
ftr-412	1309	4	,	,	PUNCT
ftr-412	1309	5	promulgated	promulgate	VERB
ftr-412	1309	6	june	june	PROPN
ftr-412	1309	7	6	6	NUM
ftr-412	1309	8	,	,	PUNCT
ftr-412	1309	9	2003	2003	NUM
ftr-412	1309	10	,	,	PUNCT
ftr-412	1309	11	a	a	DET
ftr-412	1309	12	new	new	ADJ
ftr-412	1309	13	government	government	NOUN
ftr-412	1309	14	oversight	oversight	NOUN
ftr-412	1309	15	and	and	CCONJ
ftr-412	1309	16	inspection	inspection	NOUN
ftr-412	1309	17	agency	agency	NOUN
ftr-412	1309	18	,	,	PUNCT
ftr-412	1309	19	the	the	DET
ftr-412	1309	20	cpa	cpa	NOUN
ftr-412	1309	21	and	and	CCONJ
ftr-412	1309	22	auditing	auditing	NOUN
ftr-412	1309	23	oversight	oversight	NOUN
ftr-412	1309	24	board	board	NOUN
ftr-412	1309	25	(	(	PUNCT
ftr-412	1309	26	cpaaob	cpaaob	PROPN
ftr-412	1309	27	)	)	PUNCT
ftr-412	1309	28	was	be	AUX
ftr-412	1309	29	established	establish	VERB
ftr-412	1309	30	.	.	PUNCT
ftr-412	1310	1	in	in	ADP
ftr-412	1310	2	article	article	NOUN
ftr-412	1310	3	5	5	NUM
ftr-412	1310	4	of	of	ADP
ftr-412	1310	5	the	the	DET
ftr-412	1310	6	related	related	ADJ
ftr-412	1310	7	cabinet	cabinet	NOUN
ftr-412	1310	8	ordinance	ordinance	NOUN
ftr-412	1310	9	,	,	PUNCT
ftr-412	1310	10	rules	rule	NOUN
ftr-412	1310	11	on	on	ADP
ftr-412	1310	12	auditor	auditor	NOUN
ftr-412	1310	13	independence	independence	NOUN
ftr-412	1310	14	were	be	AUX
ftr-412	1310	15	published	publish	VERB
ftr-412	1310	16	.	.	PUNCT
ftr-412	1311	1	these	these	DET
ftr-412	1311	2	rules	rule	NOUN
ftr-412	1311	3	are	be	AUX
ftr-412	1311	4	a	a	DET
ftr-412	1311	5	literal	literal	ADJ
ftr-412	1311	6	translation	translation	NOUN
ftr-412	1311	7	of	of	ADP
ftr-412	1311	8	sox	sox	PROPN
ftr-412	1311	9	.	.	PUNCT
ftr-412	1312	1	the	the	DET
ftr-412	1312	2	japanese	japanese	ADJ
ftr-412	1312	3	law	law	NOUN
ftr-412	1312	4	and	and	CCONJ
ftr-412	1312	5	ordinances	ordinance	NOUN
ftr-412	1312	6	were	be	AUX
ftr-412	1312	7	effective	effective	ADJ
ftr-412	1312	8	april	april	PROPN
ftr-412	1312	9	1	1	NUM
ftr-412	1312	10	,	,	PUNCT
ftr-412	1312	11	2004	2004	NUM
ftr-412	1312	12	.	.	PUNCT
ftr-412	1313	1	158	158	NUM
ftr-412	1313	2	.	.	PUNCT
ftr-412	1314	1	directive	directive	NOUN
ftr-412	1314	2	2006/43	2006/43	NUM
ftr-412	1314	3	/	/	SYM
ftr-412	1314	4	ec	ec	PROPN
ftr-412	1314	5	of	of	ADP
ftr-412	1314	6	the	the	DET
ftr-412	1314	7	european	european	ADJ
ftr-412	1314	8	parliament	parliament	NOUN
ftr-412	1314	9	and	and	CCONJ
ftr-412	1314	10	of	of	ADP
ftr-412	1314	11	the	the	DET
ftr-412	1314	12	council	council	NOUN
ftr-412	1314	13	of	of	ADP
ftr-412	1314	14	17	17	NUM
ftr-412	1314	15	may	may	PROPN
ftr-412	1314	16	2006	2006	NUM
ftr-412	1314	17	on	on	ADP
ftr-412	1314	18	statutory	statutory	ADJ
ftr-412	1314	19	audits	audits	NOUN
ftr-412	1314	20	of	of	ADP
ftr-412	1314	21	annual	annual	ADJ
ftr-412	1314	22	accounts	account	NOUN
ftr-412	1314	23	and	and	CCONJ
ftr-412	1314	24	consolidated	consolidated	ADJ
ftr-412	1314	25	accounts	account	NOUN
ftr-412	1314	26	,	,	PUNCT
ftr-412	1314	27	amending	amend	VERB
ftr-412	1314	28	council	council	NOUN
ftr-412	1314	29	directives	directive	NOUN
ftr-412	1314	30	78/660	78/660	NUM
ftr-412	1314	31	/	/	SYM
ftr-412	1314	32	eec	eec	PROPN
ftr-412	1314	33	and	and	CCONJ
ftr-412	1314	34	83/349	83/349	NUM
ftr-412	1314	35	/	/	SYM
ftr-412	1314	36	eec	eec	PROPN
ftr-412	1314	37	and	and	CCONJ
ftr-412	1314	38	repealing	repeal	VERB
ftr-412	1314	39	council	council	NOUN
ftr-412	1314	40	directive	directive	NOUN
ftr-412	1314	41	84/253	84/253	NUM
ftr-412	1314	42	/	/	SYM
ftr-412	1314	43	eec	eec	PROPN
ftr-412	1314	44	,	,	PUNCT
ftr-412	1314	45	2006	2006	NUM
ftr-412	1314	46	o.j	o.j	PROPN
ftr-412	1314	47	.	.	PROPN
ftr-412	1315	1	(	(	PUNCT
ftr-412	1315	2	l157	l157	PROPN
ftr-412	1315	3	)	)	PUNCT
ftr-412	1315	4	87	87	NUM
ftr-412	1315	5	at	at	ADP
ftr-412	1315	6	http://europa.eu.int/eurlex/lex/johtml.do?uri=oj:l:2006:157:som:en:html	http://europa.eu.int/eurlex/lex/johtml.do?uri=oj:l:2006:157:som:en:html	PROPN
ftr-412	1315	7	(	(	PUNCT
ftr-412	1315	8	last	last	ADV
ftr-412	1315	9	visited	visit	VERB
ftr-412	1315	10	aug	aug	PROPN
ftr-412	1315	11	.	.	PROPN
ftr-412	1315	12	2	2	NUM
ftr-412	1315	13	,	,	PUNCT
ftr-412	1315	14	2006	2006	NUM
ftr-412	1315	15	)	)	PUNCT
ftr-412	1315	16	.	.	PUNCT
ftr-412	1316	1	mandates	mandate	NOUN
ftr-412	1316	2	wide	wide	ADV
ftr-412	1316	3	-	-	PUNCT
ftr-412	1316	4	ranging	range	VERB
ftr-412	1316	5	reforms	reform	NOUN
ftr-412	1316	6	in	in	ADP
ftr-412	1316	7	the	the	DET
ftr-412	1316	8	public	public	ADJ
ftr-412	1316	9	company	company	NOUN
ftr-412	1316	10	financial	financial	ADJ
ftr-412	1316	11	reporting	reporting	NOUN
ftr-412	1316	12	process	process	NOUN
ftr-412	1316	13	.	.	PUNCT
ftr-412	1317	1	the	the	DET
ftr-412	1317	2	act	act	NOUN
ftr-412	1317	3	attempts	attempt	VERB
ftr-412	1317	4	to	to	PART
ftr-412	1317	5	restore	restore	VERB
ftr-412	1317	6	confidence	confidence	NOUN
ftr-412	1317	7	in	in	ADP
ftr-412	1317	8	the	the	DET
ftr-412	1317	9	management	management	NOUN
ftr-412	1317	10	of	of	ADP
ftr-412	1317	11	public	public	ADJ
ftr-412	1317	12	companies	company	NOUN
ftr-412	1317	13	following	follow	VERB
ftr-412	1317	14	the	the	DET
ftr-412	1317	15	post	post	ADJ
ftr-412	1317	16	-	-	ADJ
ftr-412	1317	17	enron	enron	ADJ
ftr-412	1317	18	outcry	outcry	NOUN
ftr-412	1317	19	over	over	ADP
ftr-412	1317	20	the	the	DET
ftr-412	1317	21	accounting	accounting	NOUN
ftr-412	1317	22	problems	problem	NOUN
ftr-412	1317	23	that	that	PRON
ftr-412	1317	24	shook	shake	VERB
ftr-412	1317	25	investor	investor	NOUN
ftr-412	1317	26	confidence	confidence	NOUN
ftr-412	1317	27	in	in	ADP
ftr-412	1317	28	the	the	DET
ftr-412	1317	29	us	us	PROPN
ftr-412	1317	30	securities	security	NOUN
ftr-412	1317	31	market	market	NOUN
ftr-412	1317	32	.	.	PUNCT
ftr-412	1318	1	identifying	identify	VERB
ftr-412	1318	2	trusted	trust	VERB
ftr-412	1318	3	providers	provider	NOUN
ftr-412	1318	4	of	of	ADP
ftr-412	1318	5	essential	essential	ADJ
ftr-412	1318	6	tax	tax	NOUN
ftr-412	1318	7	services	service	NOUN
ftr-412	1318	8	for	for	ADP
ftr-412	1318	9	global	global	ADJ
ftr-412	1318	10	businesses	business	NOUN
ftr-412	1318	11	is	be	AUX
ftr-412	1318	12	close	close	ADJ
ftr-412	1318	13	to	to	ADP
ftr-412	1318	14	the	the	DET
ftr-412	1318	15	heart	heart	NOUN
ftr-412	1318	16	of	of	ADP
ftr-412	1318	17	this	this	DET
ftr-412	1318	18	legislation.154	legislation.154	VERB
ftr-412	1318	19	sarbanes	sarbanes	PROPN
ftr-412	1318	20	-	-	PUNCT
ftr-412	1318	21	oxley	oxley	PROPN
ftr-412	1318	22	however	however	ADV
ftr-412	1318	23	,	,	PUNCT
ftr-412	1318	24	does	do	AUX
ftr-412	1318	25	not	not	PART
ftr-412	1318	26	stand	stand	VERB
ftr-412	1318	27	alone	alone	ADV
ftr-412	1318	28	.	.	PUNCT
ftr-412	1319	1	similar	similar	ADJ
ftr-412	1319	2	legislation	legislation	NOUN
ftr-412	1319	3	has	have	AUX
ftr-412	1319	4	been	be	AUX
ftr-412	1319	5	enacted	enact	VERB
ftr-412	1319	6	in	in	ADP
ftr-412	1319	7	france	france	PROPN
ftr-412	1319	8	,	,	PUNCT
ftr-412	1319	9	australia	australia	PROPN
ftr-412	1319	10	and	and	CCONJ
ftr-412	1319	11	japan	japan	PROPN
ftr-412	1319	12	.	.	PUNCT
ftr-412	1320	1	additional	additional	ADJ
ftr-412	1320	2	legislation	legislation	NOUN
ftr-412	1320	3	is155	is155	PROPN
ftr-412	1320	4	156	156	NUM
ftr-412	1320	5	157	157	NUM
ftr-412	1320	6	planned	plan	VERB
ftr-412	1320	7	in	in	ADP
ftr-412	1320	8	each	each	PRON
ftr-412	1320	9	of	of	ADP
ftr-412	1320	10	the	the	DET
ftr-412	1320	11	25	25	NUM
ftr-412	1320	12	countries	country	NOUN
ftr-412	1320	13	of	of	ADP
ftr-412	1320	14	the	the	DET
ftr-412	1320	15	european	european	PROPN
ftr-412	1320	16	union	union	PROPN
ftr-412	1320	17	following	follow	VERB
ftr-412	1320	18	recent	recent	ADJ
ftr-412	1320	19	modification	modification	NOUN
ftr-412	1320	20	of	of	ADP
ftr-412	1320	21	the	the	DET
ftr-412	1320	22	eighth	eighth	ADJ
ftr-412	1320	23	corporate	corporate	ADJ
ftr-412	1320	24	directive	directive	NOUN
ftr-412	1320	25	.	.	PUNCT
ftr-412	1321	1	in	in	ADP
ftr-412	1321	2	part	part	NOUN
ftr-412	1321	3	,	,	PUNCT
ftr-412	1321	4	these	these	DET
ftr-412	1321	5	countries	country	NOUN
ftr-412	1321	6	are158	are158	PROPN
ftr-412	1321	7	following	follow	VERB
ftr-412	1321	8	a	a	DET
ftr-412	1321	9	us	us	PROPN
ftr-412	1321	10	lead	lead	NOUN
ftr-412	1321	11	,	,	PUNCT
ftr-412	1321	12	but	but	CCONJ
ftr-412	1321	13	they	they	PRON
ftr-412	1321	14	are	be	AUX
ftr-412	1321	15	also	also	ADV
ftr-412	1321	16	responding	respond	VERB
ftr-412	1321	17	to	to	ADP
ftr-412	1321	18	their	their	PRON
ftr-412	1321	19	own	own	ADJ
ftr-412	1321	20	domestic	domestic	ADJ
ftr-412	1321	21	,	,	PUNCT
ftr-412	1321	22	enronlike	enronlike	ADJ
ftr-412	1321	23	financial	financial	ADJ
ftr-412	1321	24	collapses	collapse	NOUN
ftr-412	1321	25	.	.	PUNCT
ftr-412	1322	1	australia	australia	PROPN
ftr-412	1322	2	witnessed	witness	VERB
ftr-412	1322	3	the	the	DET
ftr-412	1322	4	collapse	collapse	NOUN
ftr-412	1322	5	of	of	ADP
ftr-412	1322	6	hih	hih	PROPN
ftr-412	1322	7	(	(	PUNCT
ftr-412	1322	8	march	march	PROPN
ftr-412	1322	9	,	,	PUNCT
ftr-412	1322	10	2006	2006	NUM
ftr-412	1322	11	]	]	PUNCT
ftr-412	1322	12	biometrics	biometric	NOUN
ftr-412	1322	13	:	:	PUNCT
ftr-412	1322	14	solving	solve	VERB
ftr-412	1322	15	the	the	DET
ftr-412	1322	16	regressivity	regressivity	NOUN
ftr-412	1322	17	of	of	ADP
ftr-412	1322	18	vats	vat	NOUN
ftr-412	1322	19	and	and	CCONJ
ftr-412	1322	20	rsts	rst	VERB
ftr-412	1322	21	701	701	NUM
ftr-412	1322	22	159	159	NUM
ftr-412	1322	23	.	.	PUNCT
ftr-412	1323	1	hih	hih	PROPN
ftr-412	1323	2	was	be	AUX
ftr-412	1323	3	the	the	DET
ftr-412	1323	4	largest	large	ADJ
ftr-412	1323	5	general	general	ADJ
ftr-412	1323	6	insurance	insurance	NOUN
ftr-412	1323	7	company	company	NOUN
ftr-412	1323	8	in	in	ADP
ftr-412	1323	9	australia	australia	PROPN
ftr-412	1323	10	.	.	PUNCT
ftr-412	1324	1	accounting	accounting	NOUN
ftr-412	1324	2	entries	entry	NOUN
ftr-412	1324	3	hid	hide	VERB
ftr-412	1324	4	claims	claim	NOUN
ftr-412	1324	5	that	that	PRON
ftr-412	1324	6	exceeded	exceed	VERB
ftr-412	1324	7	accounting	accounting	NOUN
ftr-412	1324	8	reserves	reserve	NOUN
ftr-412	1324	9	,	,	PUNCT
ftr-412	1324	10	forcing	force	VERB
ftr-412	1324	11	the	the	DET
ftr-412	1324	12	company	company	NOUN
ftr-412	1324	13	’s	’s	PART
ftr-412	1324	14	liquidation	liquidation	NOUN
ftr-412	1324	15	.	.	PUNCT
ftr-412	1325	1	see	see	VERB
ftr-412	1325	2	hih	hih	PROPN
ftr-412	1325	3	royal	royal	PROPN
ftr-412	1325	4	commission	commission	PROPN
ftr-412	1325	5	(	(	PUNCT
ftr-412	1325	6	justice	justice	PROPN
ftr-412	1325	7	neville	neville	PROPN
ftr-412	1325	8	owen	owen	PROPN
ftr-412	1325	9	)	)	PUNCT
ftr-412	1325	10	,	,	PUNCT
ftr-412	1325	11	report	report	NOUN
ftr-412	1325	12	of	of	ADP
ftr-412	1325	13	the	the	DET
ftr-412	1325	14	hih	hih	PROPN
ftr-412	1325	15	royal	royal	PROPN
ftr-412	1325	16	commission	commission	PROPN
ftr-412	1325	17	,	,	PUNCT
ftr-412	1325	18	2003	2003	NUM
ftr-412	1325	19	at	at	ADP
ftr-412	1325	20	http://www.hihroyalcom.gov.au/finalreport/	http://www.hihroyalcom.gov.au/finalreport/	PROPN
ftr-412	1325	21	(	(	PUNCT
ftr-412	1325	22	last	last	ADJ
ftr-412	1325	23	visited	visit	VERB
ftr-412	1325	24	aug	aug	PROPN
ftr-412	1325	25	.	.	PROPN
ftr-412	1325	26	2	2	NUM
ftr-412	1325	27	,	,	PUNCT
ftr-412	1325	28	2006	2006	NUM
ftr-412	1325	29	)	)	PUNCT
ftr-412	1325	30	,	,	PUNCT
ftr-412	1325	31	and	and	CCONJ
ftr-412	1325	32	m.	m.	NOUN
ftr-412	1325	33	de	de	PROPN
ftr-412	1325	34	martinis	martinis	PROPN
ftr-412	1325	35	,	,	PUNCT
ftr-412	1325	36	do	do	VERB
ftr-412	1325	37	directors	director	NOUN
ftr-412	1325	38	,	,	PUNCT
ftr-412	1325	39	regulators	regulator	NOUN
ftr-412	1325	40	,	,	PUNCT
ftr-412	1325	41	and	and	CCONJ
ftr-412	1325	42	auditors	auditor	NOUN
ftr-412	1325	43	speak	speak	VERB
ftr-412	1325	44	,	,	PUNCT
ftr-412	1325	45	hear	hear	VERB
ftr-412	1325	46	and	and	CCONJ
ftr-412	1325	47	see	see	VERB
ftr-412	1325	48	no	no	DET
ftr-412	1325	49	evil	evil	NOUN
ftr-412	1325	50	?	?	PUNCT
ftr-412	1326	1	evidence	evidence	NOUN
ftr-412	1326	2	from	from	ADP
ftr-412	1326	3	the	the	DET
ftr-412	1326	4	enron	enron	PROPN
ftr-412	1326	5	,	,	PUNCT
ftr-412	1326	6	hih	hih	PROPN
ftr-412	1326	7	and	and	CCONJ
ftr-412	1326	8	one.tel	one.tel	PROPN
ftr-412	1326	9	collapses	collapse	NOUN
ftr-412	1326	10	,	,	PUNCT
ftr-412	1326	11	15	15	NUM
ftr-412	1326	12	aust	aust	PROPN
ftr-412	1326	13	.	.	PUNCT
ftr-412	1327	1	j.	j.	PROPN
ftr-412	1327	2	corp	corp	PROPN
ftr-412	1327	3	.	.	PROPN
ftr-412	1327	4	l.	l.	PROPN
ftr-412	1327	5	66	66	NUM
ftr-412	1327	6	(	(	PUNCT
ftr-412	1327	7	2006	2006	NUM
ftr-412	1327	8	)	)	PUNCT
ftr-412	1327	9	.	.	PUNCT
ftr-412	1328	1	160	160	NUM
ftr-412	1328	2	.	.	PUNCT
ftr-412	1329	1	one.tel	one.tel	PROPN
ftr-412	1329	2	was	be	AUX
ftr-412	1329	3	one	one	NUM
ftr-412	1329	4	of	of	ADP
ftr-412	1329	5	australia	australia	PROPN
ftr-412	1329	6	’s	’s	PART
ftr-412	1329	7	largest	large	ADJ
ftr-412	1329	8	telecommunications	telecommunication	NOUN
ftr-412	1329	9	companies	company	NOUN
ftr-412	1329	10	.	.	PUNCT
ftr-412	1330	1	one.tel	one.tel	PROPN
ftr-412	1330	2	paid	pay	VERB
ftr-412	1330	3	high	high	ADJ
ftr-412	1330	4	performance	performance	NOUN
ftr-412	1330	5	bonuses	bonus	NOUN
ftr-412	1330	6	to	to	ADP
ftr-412	1330	7	the	the	DET
ftr-412	1330	8	directors	director	NOUN
ftr-412	1330	9	as	as	SCONJ
ftr-412	1330	10	the	the	DET
ftr-412	1330	11	company	company	NOUN
ftr-412	1330	12	was	be	AUX
ftr-412	1330	13	on	on	ADP
ftr-412	1330	14	the	the	DET
ftr-412	1330	15	verge	verge	NOUN
ftr-412	1330	16	of	of	ADP
ftr-412	1330	17	collapsing	collapse	VERB
ftr-412	1330	18	.	.	PUNCT
ftr-412	1331	1	that	that	SCONJ
ftr-412	1331	2	internal	internal	ADJ
ftr-412	1331	3	incentives	incentive	NOUN
ftr-412	1331	4	could	could	AUX
ftr-412	1331	5	have	have	AUX
ftr-412	1331	6	rewarded	reward	VERB
ftr-412	1331	7	directors	director	NOUN
ftr-412	1331	8	of	of	ADP
ftr-412	1331	9	a	a	DET
ftr-412	1331	10	failing	fail	VERB
ftr-412	1331	11	company	company	NOUN
ftr-412	1331	12	outraged	outrage	VERB
ftr-412	1331	13	australians	australian	NOUN
ftr-412	1331	14	and	and	CCONJ
ftr-412	1331	15	accelerated	accelerate	VERB
ftr-412	1331	16	reform	reform	NOUN
ftr-412	1331	17	efforts	effort	NOUN
ftr-412	1331	18	there	there	ADV
ftr-412	1331	19	.	.	PUNCT
ftr-412	1332	1	161	161	NUM
ftr-412	1332	2	.	.	PUNCT
ftr-412	1333	1	in	in	ADP
ftr-412	1333	2	ahold	ahold	ADJ
ftr-412	1333	3	earnings	earning	NOUN
ftr-412	1333	4	were	be	AUX
ftr-412	1333	5	overstated	overstate	VERB
ftr-412	1333	6	due	due	ADP
ftr-412	1333	7	to	to	ADP
ftr-412	1333	8	improper	improper	ADJ
ftr-412	1333	9	booking	booking	NOUN
ftr-412	1333	10	of	of	ADP
ftr-412	1333	11	supplier	supplier	NOUN
ftr-412	1333	12	discounts	discount	NOUN
ftr-412	1333	13	.	.	PUNCT
ftr-412	1334	1	162	162	NUM
ftr-412	1334	2	.	.	PUNCT
ftr-412	1335	1	in	in	ADP
ftr-412	1335	2	parmalat	parmalat	NOUN
ftr-412	1335	3	$	$	SYM
ftr-412	1335	4	3.5	3.5	NUM
ftr-412	1335	5	billion	billion	NUM
ftr-412	1335	6	in	in	ADP
ftr-412	1335	7	false	false	ADJ
ftr-412	1335	8	assets	asset	NOUN
ftr-412	1335	9	were	be	AUX
ftr-412	1335	10	recorded	record	VERB
ftr-412	1335	11	in	in	ADP
ftr-412	1335	12	caymen	caymen	PROPN
ftr-412	1335	13	island	island	NOUN
ftr-412	1335	14	subsidiaries	subsidiary	NOUN
ftr-412	1335	15	.	.	PUNCT
ftr-412	1336	1	163	163	NUM
ftr-412	1336	2	.	.	PUNCT
ftr-412	1336	3	brian	brian	PROPN
ftr-412	1336	4	kim	kim	PROPN
ftr-412	1336	5	,	,	PUNCT
ftr-412	1336	6	recent	recent	ADJ
ftr-412	1336	7	development	development	NOUN
ftr-412	1336	8	:	:	PUNCT
ftr-412	1336	9	sarbane	sarbane	NOUN
ftr-412	1336	10	-	-	PUNCT
ftr-412	1336	11	oxley	oxley	PROPN
ftr-412	1336	12	act	act	NOUN
ftr-412	1336	13	,	,	PUNCT
ftr-412	1336	14	40	40	NUM
ftr-412	1336	15	harv	harv	NOUN
ftr-412	1336	16	.	.	PUNCT
ftr-412	1337	1	j.	j.	PROPN
ftr-412	1337	2	on	on	ADP
ftr-412	1337	3	legis	legis	PROPN
ftr-412	1337	4	.	.	PUNCT
ftr-412	1338	1	235	235	NUM
ftr-412	1338	2	(	(	PUNCT
ftr-412	1338	3	2003	2003	NUM
ftr-412	1338	4	)	)	PUNCT
ftr-412	1338	5	.	.	PUNCT
ftr-412	1339	1	164	164	NUM
ftr-412	1339	2	.	.	PUNCT
ftr-412	1340	1	considerable	considerable	ADJ
ftr-412	1340	2	academic	academic	ADJ
ftr-412	1340	3	debate	debate	NOUN
ftr-412	1340	4	has	have	AUX
ftr-412	1340	5	focused	focus	VERB
ftr-412	1340	6	on	on	ADP
ftr-412	1340	7	the	the	DET
ftr-412	1340	8	global	global	ADJ
ftr-412	1340	9	convergence	convergence	NOUN
ftr-412	1340	10	of	of	ADP
ftr-412	1340	11	corporate	corporate	ADJ
ftr-412	1340	12	governance	governance	NOUN
ftr-412	1340	13	practices	practice	NOUN
ftr-412	1340	14	.	.	PUNCT
ftr-412	1341	1	see	see	VERB
ftr-412	1341	2	lucian	lucian	PROPN
ftr-412	1341	3	a.	a.	PROPN
ftr-412	1341	4	bebchuck	bebchuck	PROPN
ftr-412	1341	5	&	&	CCONJ
ftr-412	1341	6	marc	marc	PROPN
ftr-412	1341	7	j.	j.	PROPN
ftr-412	1341	8	rowe	rowe	PROPN
ftr-412	1341	9	,	,	PUNCT
ftr-412	1341	10	a	a	DET
ftr-412	1341	11	theory	theory	NOUN
ftr-412	1341	12	of	of	ADP
ftr-412	1341	13	path	path	NOUN
ftr-412	1341	14	dependence	dependence	NOUN
ftr-412	1341	15	in	in	ADP
ftr-412	1341	16	corporate	corporate	ADJ
ftr-412	1341	17	ownership	ownership	NOUN
ftr-412	1341	18	and	and	CCONJ
ftr-412	1341	19	governance	governance	NOUN
ftr-412	1341	20	,	,	PUNCT
ftr-412	1341	21	52	52	NUM
ftr-412	1341	22	stan	stan	NOUN
ftr-412	1341	23	.	.	PUNCT
ftr-412	1342	1	l.	l.	PROPN
ftr-412	1342	2	rev	rev	PROPN
ftr-412	1342	3	.	.	PROPN
ftr-412	1343	1	127	127	NUM
ftr-412	1343	2	(	(	PUNCT
ftr-412	1343	3	1999	1999	NUM
ftr-412	1343	4	)	)	PUNCT
ftr-412	1343	5	;	;	PUNCT
ftr-412	1344	1	amir	amir	X
ftr-412	1344	2	.	.	PUNCT
ftr-412	1344	3	n.	n.	PROPN
ftr-412	1344	4	licht	licht	PROPN
ftr-412	1344	5	,	,	PUNCT
ftr-412	1344	6	the	the	DET
ftr-412	1344	7	mother	mother	NOUN
ftr-412	1344	8	of	of	ADP
ftr-412	1344	9	all	all	DET
ftr-412	1344	10	path	path	NOUN
ftr-412	1344	11	dependencies	dependency	NOUN
ftr-412	1344	12	toward	toward	ADP
ftr-412	1344	13	a	a	DET
ftr-412	1344	14	cross	cross	ADJ
ftr-412	1344	15	-	-	ADJ
ftr-412	1344	16	cultural	cultural	ADJ
ftr-412	1344	17	theory	theory	NOUN
ftr-412	1344	18	of	of	ADP
ftr-412	1344	19	corporate	corporate	ADJ
ftr-412	1344	20	governance	governance	NOUN
ftr-412	1344	21	systems	system	NOUN
ftr-412	1344	22	,	,	PUNCT
ftr-412	1344	23	26	26	NUM
ftr-412	1344	24	del	del	PROPN
ftr-412	1344	25	.	.	PROPN
ftr-412	1344	26	j.	j.	PROPN
ftr-412	1344	27	corp	corp	PROPN
ftr-412	1344	28	.	.	PROPN
ftr-412	1344	29	l.	l.	PROPN
ftr-412	1344	30	147	147	NUM
ftr-412	1344	31	(	(	PUNCT
ftr-412	1344	32	2001	2001	NUM
ftr-412	1344	33	)	)	PUNCT
ftr-412	1344	34	;	;	PUNCT
ftr-412	1344	35	larry	larry	PROPN
ftr-412	1344	36	e.	e.	PROPN
ftr-412	1344	37	ribstein	ribstein	PROPN
ftr-412	1344	38	,	,	PUNCT
ftr-412	1344	39	politics	politic	NOUN
ftr-412	1344	40	,	,	PUNCT
ftr-412	1344	41	adaptation	adaptation	NOUN
ftr-412	1344	42	and	and	CCONJ
ftr-412	1344	43	change	change	NOUN
ftr-412	1344	44	,	,	PUNCT
ftr-412	1344	45	8	8	NUM
ftr-412	1344	46	aust	aust	PROPN
ftr-412	1344	47	.	.	PUNCT
ftr-412	1345	1	j.	j.	PROPN
ftr-412	1345	2	corp	corp	PROPN
ftr-412	1345	3	.	.	PROPN
ftr-412	1345	4	l.	l.	PROPN
ftr-412	1345	5	246	246	NUM
ftr-412	1345	6	(	(	PUNCT
ftr-412	1345	7	2001	2001	NUM
ftr-412	1345	8	)	)	PUNCT
ftr-412	1345	9	;	;	PUNCT
ftr-412	1345	10	roberta	roberta	PROPN
ftr-412	1345	11	romano	romano	PROPN
ftr-412	1345	12	,	,	PUNCT
ftr-412	1345	13	a	a	DET
ftr-412	1345	14	cautionary	cautionary	ADJ
ftr-412	1345	15	note	note	NOUN
ftr-412	1345	16	on	on	ADP
ftr-412	1345	17	drawing	draw	VERB
ftr-412	1345	18	lessons	lesson	NOUN
ftr-412	1345	19	from	from	ADP
ftr-412	1345	20	comparative	comparative	ADJ
ftr-412	1345	21	corporate	corporate	ADJ
ftr-412	1345	22	law	law	NOUN
ftr-412	1345	23	,	,	PUNCT
ftr-412	1345	24	102	102	NUM
ftr-412	1345	25	yale	yale	PROPN
ftr-412	1345	26	l.	l.	PROPN
ftr-412	1345	27	j.	j.	PROPN
ftr-412	1345	28	2021	2021	NUM
ftr-412	1345	29	(	(	PUNCT
ftr-412	1345	30	1993	1993	NUM
ftr-412	1345	31	)	)	PUNCT
ftr-412	1345	32	.	.	PUNCT
ftr-412	1346	1	some	some	PRON
ftr-412	1346	2	have	have	AUX
ftr-412	1346	3	seen	see	VERB
ftr-412	1346	4	this	this	DET
ftr-412	1346	5	convergence	convergence	NOUN
ftr-412	1346	6	“	"	PUNCT
ftr-412	1346	7	coinciding	coincide	VERB
ftr-412	1346	8	with	with	ADP
ftr-412	1346	9	the	the	DET
ftr-412	1346	10	civil	civil	ADJ
ftr-412	1346	11	/	/	SYM
ftr-412	1346	12	common	common	ADJ
ftr-412	1346	13	law	law	NOUN
ftr-412	1346	14	divide	divide	NOUN
ftr-412	1346	15	,	,	PUNCT
ftr-412	1346	16	”	"	PUNCT
ftr-412	1346	17	see	see	VERB
ftr-412	1346	18	paul	paul	PROPN
ftr-412	1346	19	von	von	PROPN
ftr-412	1346	20	nessen	nessen	PROPN
ftr-412	1346	21	,	,	PUNCT
ftr-412	1346	22	corporate	corporate	ADJ
ftr-412	1346	23	governance	governance	NOUN
ftr-412	1346	24	in	in	ADP
ftr-412	1346	25	australia	australia	PROPN
ftr-412	1346	26	:	:	PUNCT
ftr-412	1346	27	converging	converge	VERB
ftr-412	1346	28	with	with	ADP
ftr-412	1346	29	international	international	ADJ
ftr-412	1346	30	norms	norm	NOUN
ftr-412	1346	31	,	,	PUNCT
ftr-412	1346	32	15	15	NUM
ftr-412	1346	33	aust	aust	PROPN
ftr-412	1346	34	.	.	PUNCT
ftr-412	1347	1	j.	j.	PROPN
ftr-412	1347	2	corp	corp	PROPN
ftr-412	1347	3	.	.	PROPN
ftr-412	1347	4	l.	l.	PROPN
ftr-412	1347	5	1	1	NUM
ftr-412	1347	6	,	,	PUNCT
ftr-412	1347	7	47	47	NUM
ftr-412	1347	8	,	,	PUNCT
ftr-412	1347	9	n.	n.	NOUN
ftr-412	1347	10	73	73	NUM
ftr-412	1347	11	(	(	PUNCT
ftr-412	1347	12	2003	2003	NUM
ftr-412	1347	13	)	)	PUNCT
ftr-412	1347	14	citing	cite	VERB
ftr-412	1347	15	further	far	ADV
ftr-412	1347	16	to	to	ADP
ftr-412	1347	17	paul	paul	PROPN
ftr-412	1347	18	g.	g.	PROPN
ftr-412	1347	19	maloney	maloney	PROPN
ftr-412	1347	20	,	,	PUNCT
ftr-412	1347	21	the	the	DET
ftr-412	1347	22	common	common	ADJ
ftr-412	1347	23	law	law	NOUN
ftr-412	1347	24	and	and	CCONJ
ftr-412	1347	25	economic	economic	ADJ
ftr-412	1347	26	growth	growth	NOUN
ftr-412	1347	27	:	:	PUNCT
ftr-412	1347	28	hayek	hayek	NOUN
ftr-412	1347	29	might	might	AUX
ftr-412	1347	30	be	be	AUX
ftr-412	1347	31	right	right	ADJ
ftr-412	1347	32	,	,	PUNCT
ftr-412	1347	33	30	30	NUM
ftr-412	1347	34	j.	j.	PROPN
ftr-412	1347	35	leg	leg	PROPN
ftr-412	1347	36	.	.	PUNCT
ftr-412	1347	37	stud	stud	PROPN
ftr-412	1347	38	.	.	PUNCT
ftr-412	1348	1	503	503	NUM
ftr-412	1348	2	(	(	PUNCT
ftr-412	1348	3	2001	2001	NUM
ftr-412	1348	4	)	)	PUNCT
ftr-412	1348	5	.	.	PUNCT
ftr-412	1349	1	2001	2001	NUM
ftr-412	1349	2	)	)	PUNCT
ftr-412	1350	1	and	and	CCONJ
ftr-412	1350	2	one.tel	one.tel	PROPN
ftr-412	1350	3	(	(	PUNCT
ftr-412	1350	4	july	july	PROPN
ftr-412	1350	5	,	,	PUNCT
ftr-412	1350	6	2001	2001	NUM
ftr-412	1350	7	)	)	PUNCT
ftr-412	1350	8	.	.	PUNCT
ftr-412	1351	1	in	in	ADP
ftr-412	1351	2	france	france	PROPN
ftr-412	1351	3	there	there	PRON
ftr-412	1351	4	were	be	VERB
ftr-412	1351	5	serious	serious	ADJ
ftr-412	1351	6	corporate159	corporate159	PROPN
ftr-412	1351	7	160	160	NUM
ftr-412	1351	8	governance	governance	NOUN
ftr-412	1351	9	problems	problem	NOUN
ftr-412	1351	10	with	with	ADP
ftr-412	1351	11	vivendi	vivendi	PROPN
ftr-412	1351	12	(	(	PUNCT
ftr-412	1351	13	july	july	PROPN
ftr-412	1351	14	2002	2002	NUM
ftr-412	1351	15	)	)	PUNCT
ftr-412	1351	16	,	,	PUNCT
ftr-412	1351	17	in	in	ADP
ftr-412	1351	18	the	the	DET
ftr-412	1351	19	netherlands	netherlands	PROPN
ftr-412	1351	20	there	there	PRON
ftr-412	1351	21	was	be	VERB
ftr-412	1351	22	the	the	DET
ftr-412	1351	23	near	near	ADJ
ftr-412	1351	24	bankruptcy	bankruptcy	NOUN
ftr-412	1351	25	of	of	ADP
ftr-412	1351	26	ahold	ahold	PROPN
ftr-412	1351	27	(	(	PUNCT
ftr-412	1351	28	february	february	PROPN
ftr-412	1351	29	,	,	PUNCT
ftr-412	1351	30	2003	2003	NUM
ftr-412	1351	31	)	)	PUNCT
ftr-412	1351	32	.	.	PUNCT
ftr-412	1352	1	in	in	ADP
ftr-412	1352	2	italy	italy	PROPN
ftr-412	1352	3	parmalat	parmalat	PROPN
ftr-412	1352	4	(	(	PUNCT
ftr-412	1352	5	february,161	february,161	NOUN
ftr-412	1352	6	2003	2003	NUM
ftr-412	1352	7	)	)	PUNCT
ftr-412	1352	8	faced	face	VERB
ftr-412	1352	9	corporate	corporate	ADJ
ftr-412	1352	10	fraud	fraud	NOUN
ftr-412	1352	11	accusations	accusation	NOUN
ftr-412	1352	12	and	and	CCONJ
ftr-412	1352	13	near	near	ADP
ftr-412	1352	14	collapse	collapse	NOUN
ftr-412	1352	15	.	.	PUNCT
ftr-412	1353	1	162	162	NUM
ftr-412	1353	2	without	without	ADP
ftr-412	1353	3	question	question	NOUN
ftr-412	1353	4	,	,	PUNCT
ftr-412	1353	5	management	management	NOUN
ftr-412	1353	6	practices	practice	NOUN
ftr-412	1353	7	within	within	ADP
ftr-412	1353	8	the	the	DET
ftr-412	1353	9	world	world	NOUN
ftr-412	1353	10	’s	’s	PART
ftr-412	1353	11	largest	large	ADJ
ftr-412	1353	12	corporations	corporation	NOUN
ftr-412	1353	13	are	be	AUX
ftr-412	1353	14	changing	change	VERB
ftr-412	1353	15	.	.	PUNCT
ftr-412	1354	1	if	if	SCONJ
ftr-412	1354	2	regulatory	regulatory	ADJ
ftr-412	1354	3	authorities	authority	NOUN
ftr-412	1354	4	achieve	achieve	VERB
ftr-412	1354	5	a	a	DET
ftr-412	1354	6	global163	global163	PROPN
ftr-412	1354	7	convergence	convergence	NOUN
ftr-412	1354	8	of	of	ADP
ftr-412	1354	9	these	these	DET
ftr-412	1354	10	standards	standard	NOUN
ftr-412	1354	11	the	the	DET
ftr-412	1354	12	contours	contours	NOUN
ftr-412	1354	13	of	of	ADP
ftr-412	1354	14	this	this	DET
ftr-412	1354	15	change	change	NOUN
ftr-412	1354	16	may	may	AUX
ftr-412	1354	17	be	be	AUX
ftr-412	1354	18	uniform.164	uniform.164	NOUN
ftr-412	1354	19	without	without	ADP
ftr-412	1354	20	convergence	convergence	NOUN
ftr-412	1354	21	,	,	PUNCT
ftr-412	1354	22	certification	certification	NOUN
ftr-412	1354	23	requirements	requirement	NOUN
ftr-412	1354	24	become	become	VERB
ftr-412	1354	25	more	more	ADV
ftr-412	1354	26	cumbersome	cumbersome	ADJ
ftr-412	1354	27	and	and	CCONJ
ftr-412	1354	28	may	may	AUX
ftr-412	1354	29	vary	vary	VERB
ftr-412	1354	30	depending	depend	VERB
ftr-412	1354	31	on	on	ADP
ftr-412	1354	32	where	where	SCONJ
ftr-412	1354	33	business	business	NOUN
ftr-412	1354	34	is	be	AUX
ftr-412	1354	35	conducted	conduct	VERB
ftr-412	1354	36	and	and	CCONJ
ftr-412	1354	37	which	which	PRON
ftr-412	1354	38	financial	financial	ADJ
ftr-412	1354	39	markets	market	NOUN
ftr-412	1354	40	are	be	AUX
ftr-412	1354	41	accessed	access	VERB
ftr-412	1354	42	.	.	PUNCT
ftr-412	1355	1	however	however	ADV
ftr-412	1355	2	,	,	PUNCT
ftr-412	1355	3	regardless	regardless	ADV
ftr-412	1355	4	of	of	ADP
ftr-412	1355	5	the	the	DET
ftr-412	1355	6	specific	specific	ADJ
ftr-412	1355	7	rules	rule	NOUN
ftr-412	1355	8	,	,	PUNCT
ftr-412	1355	9	the	the	DET
ftr-412	1355	10	means	mean	NOUN
ftr-412	1355	11	employed	employ	VERB
ftr-412	1355	12	to	to	PART
ftr-412	1355	13	comply	comply	VERB
ftr-412	1355	14	with	with	ADP
ftr-412	1355	15	these	these	DET
ftr-412	1355	16	certifications	certification	NOUN
ftr-412	1355	17	is	be	AUX
ftr-412	1355	18	not	not	PART
ftr-412	1355	19	in	in	ADP
ftr-412	1355	20	doubt	doubt	NOUN
ftr-412	1355	21	.	.	PUNCT
ftr-412	1356	1	it	it	PRON
ftr-412	1356	2	will	will	AUX
ftr-412	1356	3	be	be	AUX
ftr-412	1356	4	a	a	DET
ftr-412	1356	5	digital	digital	ADJ
ftr-412	1356	6	compliance	compliance	NOUN
ftr-412	1356	7	conducted	conduct	VERB
ftr-412	1356	8	as	as	ADV
ftr-412	1356	9	often	often	ADV
ftr-412	1356	10	as	as	ADP
ftr-412	1356	11	possible	possible	ADJ
ftr-412	1356	12	through	through	ADP
ftr-412	1356	13	certified	certify	VERB
ftr-412	1356	14	systems	system	NOUN
ftr-412	1356	15	.	.	PUNCT
ftr-412	1357	1	the	the	DET
ftr-412	1357	2	reason	reason	NOUN
ftr-412	1357	3	for	for	ADP
ftr-412	1357	4	this	this	PRON
ftr-412	1357	5	is	be	AUX
ftr-412	1357	6	(	(	PUNCT
ftr-412	1357	7	a	a	X
ftr-412	1357	8	)	)	PUNCT
ftr-412	1357	9	the	the	DET
ftr-412	1357	10	timing	timing	NOUN
ftr-412	1357	11	of	of	ADP
ftr-412	1357	12	the	the	DET
ftr-412	1357	13	certifications	certification	NOUN
ftr-412	1357	14	(	(	PUNCT
ftr-412	1357	15	every	every	DET
ftr-412	1357	16	90	90	NUM
ftr-412	1357	17	days	day	NOUN
ftr-412	1357	18	in	in	ADP
ftr-412	1357	19	some	some	DET
ftr-412	1357	20	instances	instance	NOUN
ftr-412	1357	21	)	)	PUNCT
ftr-412	1357	22	and	and	CCONJ
ftr-412	1357	23	(	(	PUNCT
ftr-412	1357	24	b	b	X
ftr-412	1357	25	)	)	PUNCT
ftr-412	1357	26	the	the	DET
ftr-412	1357	27	severity	severity	NOUN
ftr-412	1357	28	of	of	ADP
ftr-412	1357	29	the	the	DET
ftr-412	1357	30	penalties	penalty	NOUN
ftr-412	1357	31	.	.	PUNCT
ftr-412	1358	1	702	702	NUM
ftr-412	1358	2	florida	florida	PROPN
ftr-412	1358	3	tax	tax	NOUN
ftr-412	1358	4	review	review	NOUN
ftr-412	1358	5	vol	vol	NOUN
ftr-412	1358	6	.	.	PUNCT
ftr-412	1359	1	7:10	7:10	NUM
ftr-412	1359	2	165	165	NUM
ftr-412	1359	3	.	.	PUNCT
ftr-412	1360	1	the	the	DET
ftr-412	1360	2	concern	concern	NOUN
ftr-412	1360	3	with	with	ADP
ftr-412	1360	4	cash	cash	NOUN
ftr-412	1360	5	flow	flow	NOUN
ftr-412	1360	6	accountability	accountability	NOUN
ftr-412	1360	7	constitutes	constitute	VERB
ftr-412	1360	8	a	a	DET
ftr-412	1360	9	change	change	NOUN
ftr-412	1360	10	in	in	ADP
ftr-412	1360	11	emphasis	emphasis	NOUN
ftr-412	1360	12	for	for	ADP
ftr-412	1360	13	the	the	DET
ftr-412	1360	14	sec	sec	PROPN
ftr-412	1360	15	.	.	PUNCT
ftr-412	1361	1	securities	security	NOUN
ftr-412	1361	2	and	and	CCONJ
ftr-412	1361	3	exchange	exchange	PROPN
ftr-412	1361	4	commission	commission	PROPN
ftr-412	1361	5	,	,	PUNCT
ftr-412	1361	6	final	final	ADJ
ftr-412	1361	7	rule	rule	NOUN
ftr-412	1361	8	:	:	PUNCT
ftr-412	1361	9	certification	certification	NOUN
ftr-412	1361	10	of	of	ADP
ftr-412	1361	11	disclosure	disclosure	NOUN
ftr-412	1361	12	in	in	ADP
ftr-412	1361	13	companies	company	NOUN
ftr-412	1361	14	’	'	PUNCT
ftr-412	1361	15	quarterly	quarterly	ADJ
ftr-412	1361	16	and	and	CCONJ
ftr-412	1361	17	annual	annual	ADJ
ftr-412	1361	18	reports	report	NOUN
ftr-412	1361	19	,	,	PUNCT
ftr-412	1361	20	(	(	PUNCT
ftr-412	1361	21	rin	rin	NOUN
ftr-412	1361	22	3235	3235	NUM
ftr-412	1361	23	-	-	PUNCT
ftr-412	1361	24	ai54	ai54	PROPN
ftr-412	1361	25	)	)	PUNCT
ftr-412	1361	26	at	at	ADP
ftr-412	1361	27	ii(b)(3	ii(b)(3	NOUN
ftr-412	1361	28	)	)	PUNCT
ftr-412	1361	29	indicating	indicate	VERB
ftr-412	1361	30	:	:	PUNCT
ftr-412	1361	31	the	the	DET
ftr-412	1361	32	certification	certification	NOUN
ftr-412	1361	33	,	,	PUNCT
ftr-412	1361	34	as	as	SCONJ
ftr-412	1361	35	adopted	adopt	VERB
ftr-412	1361	36	,	,	PUNCT
ftr-412	1361	37	states	state	VERB
ftr-412	1361	38	that	that	SCONJ
ftr-412	1361	39	the	the	DET
ftr-412	1361	40	overall	overall	ADJ
ftr-412	1361	41	financial	financial	ADJ
ftr-412	1361	42	disclosure	disclosure	NOUN
ftr-412	1361	43	fairly	fairly	ADV
ftr-412	1361	44	presents	present	NOUN
ftr-412	1361	45	,	,	PUNCT
ftr-412	1361	46	in	in	ADP
ftr-412	1361	47	all	all	DET
ftr-412	1361	48	material	material	NOUN
ftr-412	1361	49	respects	respect	NOUN
ftr-412	1361	50	,	,	PUNCT
ftr-412	1361	51	the	the	DET
ftr-412	1361	52	company	company	NOUN
ftr-412	1361	53	’s	’s	PART
ftr-412	1361	54	financial	financial	ADJ
ftr-412	1361	55	condition	condition	NOUN
ftr-412	1361	56	,	,	PUNCT
ftr-412	1361	57	results	result	NOUN
ftr-412	1361	58	of	of	ADP
ftr-412	1361	59	operations	operation	NOUN
ftr-412	1361	60	and	and	CCONJ
ftr-412	1361	61	cash	cash	NOUN
ftr-412	1361	62	flows	flow	NOUN
ftr-412	1361	63	.	.	PUNCT
ftr-412	1362	1	we	we	PRON
ftr-412	1362	2	have	have	AUX
ftr-412	1362	3	added	add	VERB
ftr-412	1362	4	a	a	DET
ftr-412	1362	5	specific	specific	ADJ
ftr-412	1362	6	reference	reference	NOUN
ftr-412	1362	7	to	to	ADP
ftr-412	1362	8	cash	cash	NOUN
ftr-412	1362	9	flows	flow	NOUN
ftr-412	1362	10	even	even	ADV
ftr-412	1362	11	though	though	SCONJ
ftr-412	1362	12	§	§	PROPN
ftr-412	1362	13	302	302	NUM
ftr-412	1362	14	of	of	ADP
ftr-412	1362	15	the	the	DET
ftr-412	1362	16	act	act	NOUN
ftr-412	1362	17	does	do	AUX
ftr-412	1362	18	not	not	PART
ftr-412	1362	19	include	include	VERB
ftr-412	1362	20	such	such	DET
ftr-412	1362	21	an	an	DET
ftr-412	1362	22	explicit	explicit	ADJ
ftr-412	1362	23	reference	reference	NOUN
ftr-412	1362	24	.	.	PUNCT
ftr-412	1363	1	we	we	PRON
ftr-412	1363	2	believe	believe	VERB
ftr-412	1363	3	that	that	SCONJ
ftr-412	1363	4	it	it	PRON
ftr-412	1363	5	is	be	AUX
ftr-412	1363	6	consistent	consistent	ADJ
ftr-412	1363	7	with	with	ADP
ftr-412	1363	8	congressional	congressional	ADJ
ftr-412	1363	9	intent	intent	NOUN
ftr-412	1363	10	to	to	PART
ftr-412	1363	11	include	include	VERB
ftr-412	1363	12	both	both	DET
ftr-412	1363	13	income	income	NOUN
ftr-412	1363	14	or	or	CCONJ
ftr-412	1363	15	loss	loss	NOUN
ftr-412	1363	16	and	and	CCONJ
ftr-412	1363	17	cash	cash	NOUN
ftr-412	1363	18	flows	flow	NOUN
ftr-412	1363	19	within	within	ADP
ftr-412	1363	20	the	the	DET
ftr-412	1363	21	concept	concept	NOUN
ftr-412	1363	22	of	of	ADP
ftr-412	1363	23	“	"	PUNCT
ftr-412	1363	24	fair	fair	ADJ
ftr-412	1363	25	presentation	presentation	NOUN
ftr-412	1363	26	”	"	PUNCT
ftr-412	1363	27	of	of	ADP
ftr-412	1363	28	an	an	DET
ftr-412	1363	29	issuer	issuer	NOUN
ftr-412	1363	30	’s	’s	PART
ftr-412	1363	31	results	result	NOUN
ftr-412	1363	32	of	of	ADP
ftr-412	1363	33	operations	operation	NOUN
ftr-412	1363	34	.	.	PUNCT
ftr-412	1364	1	the	the	DET
ftr-412	1364	2	certification	certification	NOUN
ftr-412	1364	3	statement	statement	NOUN
ftr-412	1364	4	regarding	regard	VERB
ftr-412	1364	5	fair	fair	ADJ
ftr-412	1364	6	presentation	presentation	NOUN
ftr-412	1364	7	of	of	ADP
ftr-412	1364	8	financial	financial	ADJ
ftr-412	1364	9	statements	statement	NOUN
ftr-412	1364	10	and	and	CCONJ
ftr-412	1364	11	other	other	ADJ
ftr-412	1364	12	financial	financial	ADJ
ftr-412	1364	13	information	information	NOUN
ftr-412	1364	14	is	be	AUX
ftr-412	1364	15	not	not	PART
ftr-412	1364	16	limited	limit	VERB
ftr-412	1364	17	to	to	ADP
ftr-412	1364	18	a	a	DET
ftr-412	1364	19	representation	representation	NOUN
ftr-412	1364	20	that	that	SCONJ
ftr-412	1364	21	the	the	DET
ftr-412	1364	22	financial	financial	ADJ
ftr-412	1364	23	statements	statement	NOUN
ftr-412	1364	24	and	and	CCONJ
ftr-412	1364	25	other	other	ADJ
ftr-412	1364	26	financial	financial	ADJ
ftr-412	1364	27	information	information	NOUN
ftr-412	1364	28	have	have	AUX
ftr-412	1364	29	been	be	AUX
ftr-412	1364	30	presented	present	VERB
ftr-412	1364	31	in	in	ADP
ftr-412	1364	32	accordance	accordance	NOUN
ftr-412	1364	33	with	with	ADP
ftr-412	1364	34	“	"	PUNCT
ftr-412	1364	35	generally	generally	ADV
ftr-412	1364	36	accepted	accept	VERB
ftr-412	1364	37	accounting	accounting	NOUN
ftr-412	1364	38	principles	principle	NOUN
ftr-412	1364	39	”	"	PUNCT
ftr-412	1364	40	and	and	CCONJ
ftr-412	1364	41	is	be	AUX
ftr-412	1364	42	not	not	PART
ftr-412	1364	43	otherwise	otherwise	ADV
ftr-412	1364	44	limited	limit	VERB
ftr-412	1364	45	by	by	ADP
ftr-412	1364	46	reference	reference	NOUN
ftr-412	1364	47	to	to	PART
ftr-412	1364	48	generally	generally	ADV
ftr-412	1364	49	accepted	accept	VERB
ftr-412	1364	50	accounting	accounting	NOUN
ftr-412	1364	51	principles	principle	NOUN
ftr-412	1364	52	.	.	PUNCT
ftr-412	1365	1	we	we	PRON
ftr-412	1365	2	believe	believe	VERB
ftr-412	1365	3	that	that	SCONJ
ftr-412	1365	4	congress	congress	PROPN
ftr-412	1365	5	intended	intend	VERB
ftr-412	1365	6	this	this	DET
ftr-412	1365	7	statement	statement	NOUN
ftr-412	1365	8	to	to	PART
ftr-412	1365	9	provide	provide	VERB
ftr-412	1365	10	assurances	assurance	NOUN
ftr-412	1365	11	that	that	SCONJ
ftr-412	1365	12	the	the	DET
ftr-412	1365	13	financial	financial	ADJ
ftr-412	1365	14	information	information	NOUN
ftr-412	1365	15	disclosed	disclose	VERB
ftr-412	1365	16	in	in	ADP
ftr-412	1365	17	a	a	DET
ftr-412	1365	18	report	report	NOUN
ftr-412	1365	19	,	,	PUNCT
ftr-412	1365	20	viewed	view	VERB
ftr-412	1365	21	in	in	ADP
ftr-412	1365	22	its	its	PRON
ftr-412	1365	23	entirety	entirety	NOUN
ftr-412	1365	24	,	,	PUNCT
ftr-412	1365	25	meets	meet	VERB
ftr-412	1365	26	a	a	DET
ftr-412	1365	27	standard	standard	NOUN
ftr-412	1365	28	of	of	ADP
ftr-412	1365	29	overall	overall	ADJ
ftr-412	1365	30	material	material	NOUN
ftr-412	1365	31	accuracy	accuracy	NOUN
ftr-412	1365	32	and	and	CCONJ
ftr-412	1365	33	completeness	completeness	NOUN
ftr-412	1365	34	that	that	PRON
ftr-412	1365	35	is	be	AUX
ftr-412	1365	36	broader	broad	ADJ
ftr-412	1365	37	than	than	ADP
ftr-412	1365	38	financial	financial	ADJ
ftr-412	1365	39	reporting	reporting	NOUN
ftr-412	1365	40	requirements	requirement	NOUN
ftr-412	1365	41	under	under	ADP
ftr-412	1365	42	generally	generally	ADV
ftr-412	1365	43	accepted	accept	VERB
ftr-412	1365	44	accounting	accounting	NOUN
ftr-412	1365	45	principles	principle	NOUN
ftr-412	1365	46	.	.	PUNCT
ftr-412	1366	1	in	in	ADP
ftr-412	1366	2	our	our	PRON
ftr-412	1366	3	view	view	NOUN
ftr-412	1366	4	,	,	PUNCT
ftr-412	1366	5	a	a	DET
ftr-412	1366	6	“	"	PUNCT
ftr-412	1366	7	fair	fair	ADJ
ftr-412	1366	8	presentation	presentation	NOUN
ftr-412	1366	9	”	"	PUNCT
ftr-412	1366	10	of	of	ADP
ftr-412	1366	11	an	an	DET
ftr-412	1366	12	issuer	issuer	NOUN
ftr-412	1366	13	’s	’s	PART
ftr-412	1366	14	financial	financial	ADJ
ftr-412	1366	15	condition	condition	NOUN
ftr-412	1366	16	,	,	PUNCT
ftr-412	1366	17	results	result	NOUN
ftr-412	1366	18	of	of	ADP
ftr-412	1366	19	operations	operation	NOUN
ftr-412	1366	20	and	and	CCONJ
ftr-412	1366	21	cash	cash	NOUN
ftr-412	1366	22	flows	flow	NOUN
ftr-412	1366	23	encompasses	encompass	VERB
ftr-412	1366	24	the	the	DET
ftr-412	1366	25	selection	selection	NOUN
ftr-412	1366	26	of	of	ADP
ftr-412	1366	27	appropriate	appropriate	ADJ
ftr-412	1366	28	accounting	accounting	NOUN
ftr-412	1366	29	policies	policy	NOUN
ftr-412	1366	30	,	,	PUNCT
ftr-412	1366	31	proper	proper	ADJ
ftr-412	1366	32	application	application	NOUN
ftr-412	1366	33	of	of	ADP
ftr-412	1366	34	appropriate	appropriate	ADJ
ftr-412	1366	35	accounting	accounting	NOUN
ftr-412	1366	36	policies	policy	NOUN
ftr-412	1366	37	,	,	PUNCT
ftr-412	1366	38	disclosure	disclosure	NOUN
ftr-412	1366	39	of	of	ADP
ftr-412	1366	40	financial	financial	ADJ
ftr-412	1366	41	information	information	NOUN
ftr-412	1366	42	that	that	PRON
ftr-412	1366	43	is	be	AUX
ftr-412	1366	44	informative	informative	ADJ
ftr-412	1366	45	and	and	CCONJ
ftr-412	1366	46	reasonably	reasonably	ADV
ftr-412	1366	47	reflects	reflect	VERB
ftr-412	1366	48	the	the	DET
ftr-412	1366	49	underlying	underlie	VERB
ftr-412	1366	50	transactions	transaction	NOUN
ftr-412	1366	51	and	and	CCONJ
ftr-412	1366	52	events	event	NOUN
ftr-412	1366	53	and	and	CCONJ
ftr-412	1366	54	the	the	DET
ftr-412	1366	55	inclusion	inclusion	NOUN
ftr-412	1366	56	of	of	ADP
ftr-412	1366	57	any	any	DET
ftr-412	1366	58	additional	additional	ADJ
ftr-412	1366	59	disclosure	disclosure	NOUN
ftr-412	1366	60	necessary	necessary	ADJ
ftr-412	1366	61	to	to	PART
ftr-412	1366	62	provide	provide	VERB
ftr-412	1366	63	investors	investor	NOUN
ftr-412	1366	64	with	with	ADP
ftr-412	1366	65	a	a	DET
ftr-412	1366	66	materially	materially	ADV
ftr-412	1366	67	accurate	accurate	ADJ
ftr-412	1366	68	and	and	CCONJ
ftr-412	1366	69	complete	complete	ADJ
ftr-412	1366	70	picture	picture	NOUN
ftr-412	1366	71	of	of	ADP
ftr-412	1366	72	an	an	DET
ftr-412	1366	73	issuer	issuer	NOUN
ftr-412	1366	74	’s	’s	PART
ftr-412	1366	75	financial	financial	ADJ
ftr-412	1366	76	condition	condition	NOUN
ftr-412	1366	77	,	,	PUNCT
ftr-412	1366	78	results	result	NOUN
ftr-412	1366	79	of	of	ADP
ftr-412	1366	80	o	o	NOUN
ftr-412	1366	81	p	p	X
ftr-412	1366	82	e	e	X
ftr-412	1366	83	r	r	NOUN
ftr-412	1366	84	a	a	DET
ftr-412	1366	85	t	t	NOUN
ftr-412	1366	86	io	io	X
ftr-412	1366	87	n	n	PROPN
ftr-412	1366	88	s	s	PART
ftr-412	1366	89	and	and	CCONJ
ftr-412	1366	90	cash	cash	NOUN
ftr-412	1366	91	f	f	NOUN
ftr-412	1366	92	lo	lo	PROPN
ftr-412	1366	93	w	w	PROPN
ftr-412	1366	94	s	s	PROPN
ftr-412	1366	95	.	.	PUNCT
ftr-412	1367	1	(	(	PUNCT
ftr-412	1367	2	e	e	X
ftr-412	1367	3	m	m	VERB
ftr-412	1367	4	p	p	NOUN
ftr-412	1367	5	h	h	NOUN
ftr-412	1367	6	a	a	DET
ftr-412	1367	7	sis	sis	NOUN
ftr-412	1367	8	a	a	PROPN
ftr-412	1367	9	d	d	X
ftr-412	1367	10	d	d	X
ftr-412	1367	11	e	e	X
ftr-412	1367	12	d	d	PROPN
ftr-412	1367	13	)	)	PUNCT
ftr-412	1367	14	,	,	PUNCT
ftr-412	1367	15	a	a	DET
ftr-412	1367	16	t	t	NOUN
ftr-412	1367	17	http://www.sec.gov/rules/final/33-8124.htm	http://www.sec.gov/rules/final/33-8124.htm	PROPN
ftr-412	1368	1	(	(	PUNCT
ftr-412	1368	2	last	last	ADV
ftr-412	1368	3	visited	visit	VERB
ftr-412	1368	4	aug	aug	PROPN
ftr-412	1368	5	.	.	PROPN
ftr-412	1368	6	2	2	NUM
ftr-412	1368	7	,	,	PUNCT
ftr-412	1368	8	2006	2006	NUM
ftr-412	1368	9	)	)	PUNCT
ftr-412	1368	10	.	.	PUNCT
ftr-412	1369	1	consider	consider	VERB
ftr-412	1369	2	just	just	ADV
ftr-412	1369	3	the	the	DET
ftr-412	1369	4	u.s	u.s	PROPN
ftr-412	1369	5	.	.	PROPN
ftr-412	1369	6	legislation	legislation	NOUN
ftr-412	1369	7	.	.	PUNCT
ftr-412	1370	1	§	§	PROPN
ftr-412	1370	2	302	302	NUM
ftr-412	1370	3	of	of	ADP
ftr-412	1370	4	sarbanes	sarbanes	PROPN
ftr-412	1370	5	-	-	PUNCT
ftr-412	1370	6	oxley	oxley	NOUN
ftr-412	1370	7	required	require	VERB
ftr-412	1370	8	the	the	DET
ftr-412	1370	9	sec	sec	PROPN
ftr-412	1370	10	to	to	PART
ftr-412	1370	11	adopt	adopt	VERB
ftr-412	1370	12	rules	rule	NOUN
ftr-412	1370	13	mandating	mandate	VERB
ftr-412	1370	14	that	that	SCONJ
ftr-412	1370	15	the	the	DET
ftr-412	1370	16	principal	principal	ADJ
ftr-412	1370	17	executive	executive	NOUN
ftr-412	1370	18	officer(s	officer(s	NOUN
ftr-412	1370	19	)	)	PUNCT
ftr-412	1370	20	and	and	CCONJ
ftr-412	1370	21	the	the	DET
ftr-412	1370	22	principal	principal	ADJ
ftr-412	1370	23	financial	financial	ADJ
ftr-412	1370	24	officer(s	officer(s	NOUN
ftr-412	1370	25	)	)	PUNCT
ftr-412	1370	26	certify	certify	NOUN
ftr-412	1370	27	in	in	ADP
ftr-412	1370	28	each	each	DET
ftr-412	1370	29	quarterly	quarterly	ADJ
ftr-412	1370	30	and	and	CCONJ
ftr-412	1370	31	annual	annual	ADJ
ftr-412	1370	32	report	report	NOUN
ftr-412	1370	33	that	that	SCONJ
ftr-412	1370	34	there	there	PRON
ftr-412	1370	35	are	be	VERB
ftr-412	1370	36	no	no	DET
ftr-412	1370	37	untrue	untrue	ADJ
ftr-412	1370	38	statements	statement	NOUN
ftr-412	1370	39	of	of	ADP
ftr-412	1370	40	material	material	ADJ
ftr-412	1370	41	fact	fact	NOUN
ftr-412	1370	42	or	or	CCONJ
ftr-412	1370	43	omission	omission	NOUN
ftr-412	1370	44	,	,	PUNCT
ftr-412	1370	45	and	and	CCONJ
ftr-412	1370	46	that	that	SCONJ
ftr-412	1370	47	the	the	DET
ftr-412	1370	48	financial	financial	ADJ
ftr-412	1370	49	statements	statement	NOUN
ftr-412	1370	50	fairly	fairly	ADV
ftr-412	1370	51	present	present	VERB
ftr-412	1370	52	the	the	DET
ftr-412	1370	53	financial	financial	ADJ
ftr-412	1370	54	condition	condition	NOUN
ftr-412	1370	55	and	and	CCONJ
ftr-412	1370	56	operation	operation	NOUN
ftr-412	1370	57	of	of	ADP
ftr-412	1370	58	the	the	DET
ftr-412	1370	59	company	company	NOUN
ftr-412	1370	60	.	.	PUNCT
ftr-412	1371	1	in	in	ADP
ftr-412	1371	2	addition	addition	NOUN
ftr-412	1371	3	,	,	PUNCT
ftr-412	1371	4	§	§	PROPN
ftr-412	1371	5	404	404	NUM
ftr-412	1371	6	of	of	ADP
ftr-412	1371	7	sarbanes	sarbanes	PROPN
ftr-412	1371	8	-	-	PUNCT
ftr-412	1371	9	oxley	oxley	PROPN
ftr-412	1371	10	requires	require	VERB
ftr-412	1371	11	an	an	DET
ftr-412	1371	12	annual	annual	ADJ
ftr-412	1371	13	certification	certification	NOUN
ftr-412	1371	14	of	of	ADP
ftr-412	1371	15	the	the	DET
ftr-412	1371	16	“	"	PUNCT
ftr-412	1371	17	effectiveness	effectiveness	NOUN
ftr-412	1371	18	of	of	ADP
ftr-412	1371	19	the	the	DET
ftr-412	1371	20	internal	internal	ADJ
ftr-412	1371	21	control	control	NOUN
ftr-412	1371	22	structure	structure	NOUN
ftr-412	1371	23	and	and	CCONJ
ftr-412	1371	24	procedures	procedure	NOUN
ftr-412	1371	25	for	for	ADP
ftr-412	1371	26	financial	financial	ADJ
ftr-412	1371	27	reporting	reporting	NOUN
ftr-412	1371	28	.	.	PUNCT
ftr-412	1371	29	”	"	PUNCT
ftr-412	1372	1	thus	thus	ADV
ftr-412	1372	2	,	,	PUNCT
ftr-412	1372	3	there	there	PRON
ftr-412	1372	4	are	be	VERB
ftr-412	1372	5	quarterly	quarterly	ADJ
ftr-412	1372	6	certifications	certification	NOUN
ftr-412	1372	7	of	of	ADP
ftr-412	1372	8	the	the	DET
ftr-412	1372	9	results	result	NOUN
ftr-412	1372	10	and	and	CCONJ
ftr-412	1372	11	annual	annual	ADJ
ftr-412	1372	12	certifications	certification	NOUN
ftr-412	1372	13	of	of	ADP
ftr-412	1372	14	the	the	DET
ftr-412	1372	15	system	system	NOUN
ftr-412	1372	16	.	.	PUNCT
ftr-412	1373	1	transaction	transaction	NOUN
ftr-412	1373	2	taxes	taxis	NOUN
ftr-412	1373	3	are	be	AUX
ftr-412	1373	4	a	a	DET
ftr-412	1373	5	major	major	ADJ
ftr-412	1373	6	aspect	aspect	NOUN
ftr-412	1373	7	of	of	ADP
ftr-412	1373	8	this	this	DET
ftr-412	1373	9	certification	certification	NOUN
ftr-412	1373	10	,	,	PUNCT
ftr-412	1373	11	because	because	SCONJ
ftr-412	1373	12	final	final	ADJ
ftr-412	1373	13	sec	sec	PROPN
ftr-412	1373	14	regulations	regulation	NOUN
ftr-412	1373	15	consider	consider	VERB
ftr-412	1373	16	financial	financial	ADJ
ftr-412	1373	17	control	control	NOUN
ftr-412	1373	18	over	over	ADP
ftr-412	1373	19	cash	cash	NOUN
ftr-412	1373	20	flow	flow	NOUN
ftr-412	1373	21	to	to	PART
ftr-412	1373	22	be	be	AUX
ftr-412	1373	23	as	as	ADP
ftr-412	1373	24	important165	important165	PROPN
ftr-412	1373	25	2006	2006	NUM
ftr-412	1373	26	]	]	PUNCT
ftr-412	1374	1	biometrics	biometric	NOUN
ftr-412	1374	2	:	:	PUNCT
ftr-412	1374	3	solving	solve	VERB
ftr-412	1374	4	the	the	DET
ftr-412	1374	5	regressivity	regressivity	NOUN
ftr-412	1374	6	of	of	ADP
ftr-412	1374	7	vats	vat	NOUN
ftr-412	1374	8	and	and	CCONJ
ftr-412	1374	9	rsts	rst	VERB
ftr-412	1374	10	703	703	NUM
ftr-412	1374	11	166	166	NUM
ftr-412	1374	12	.	.	PUNCT
ftr-412	1375	1	u.s	u.s	PROPN
ftr-412	1375	2	.	.	PROPN
ftr-412	1375	3	securities	securities	PROPN
ftr-412	1375	4	and	and	CCONJ
ftr-412	1375	5	exchange	exchange	PROPN
ftr-412	1375	6	commission	commission	PROPN
ftr-412	1375	7	,	,	PUNCT
ftr-412	1375	8	rin	rin	NOUN
ftr-412	1375	9	33	33	NUM
ftr-412	1375	10	-	-	SYM
ftr-412	1375	11	8124	8124	NUM
ftr-412	1375	12	:	:	PUNCT
ftr-412	1375	13	“	"	PUNCT
ftr-412	1375	14	final	final	ADJ
ftr-412	1375	15	rule	rule	NOUN
ftr-412	1375	16	:	:	PUNCT
ftr-412	1375	17	certification	certification	NOUN
ftr-412	1375	18	of	of	ADP
ftr-412	1375	19	disclosure	disclosure	NOUN
ftr-412	1375	20	in	in	ADP
ftr-412	1375	21	companies	company	NOUN
ftr-412	1375	22	’	'	PUNCT
ftr-412	1375	23	quarterly	quarterly	ADJ
ftr-412	1375	24	and	and	CCONJ
ftr-412	1375	25	annual	annual	ADJ
ftr-412	1375	26	reports	report	NOUN
ftr-412	1375	27	,	,	PUNCT
ftr-412	1375	28	”	"	PUNCT
ftr-412	1375	29	(	(	PUNCT
ftr-412	1375	30	aug	aug	PROPN
ftr-412	1375	31	.	.	PROPN
ftr-412	1375	32	29	29	NUM
ftr-412	1375	33	,	,	PUNCT
ftr-412	1375	34	2002	2002	NUM
ftr-412	1375	35	,	,	PUNCT
ftr-412	1375	36	effective	effective	ADJ
ftr-412	1375	37	date	date	NOUN
ftr-412	1375	38	)	)	PUNCT
ftr-412	1375	39	at	at	ADP
ftr-412	1375	40	www.sec.gov/rules/final/33-8124.htm	www.sec.gov/rules/final/33-8124.htm	PROPN
ftr-412	1375	41	(	(	PUNCT
ftr-412	1375	42	last	last	ADJ
ftr-412	1375	43	visited	visit	VERB
ftr-412	1375	44	aug	aug	PROPN
ftr-412	1375	45	.	.	PROPN
ftr-412	1375	46	2	2	NUM
ftr-412	1375	47	,	,	PUNCT
ftr-412	1375	48	2006	2006	NUM
ftr-412	1375	49	)	)	PUNCT
ftr-412	1375	50	.	.	PUNCT
ftr-412	1376	1	167	167	NUM
ftr-412	1376	2	.	.	PUNCT
ftr-412	1377	1	sarbanes	sarbane	NOUN
ftr-412	1377	2	-	-	PUNCT
ftr-412	1377	3	oxley	oxley	ADJ
ftr-412	1377	4	act	act	NOUN
ftr-412	1377	5	of	of	ADP
ftr-412	1377	6	2002	2002	NUM
ftr-412	1377	7	,	,	PUNCT
ftr-412	1377	8	supra	supra	PROPN
ftr-412	1377	9	note	note	PROPN
ftr-412	1377	10	153	153	NUM
ftr-412	1377	11	,	,	PUNCT
ftr-412	1377	12	at	at	ADP
ftr-412	1377	13	§	§	PROPN
ftr-412	1377	14	906	906	NUM
ftr-412	1377	15	(	(	PUNCT
ftr-412	1377	16	indicating	indicate	VERB
ftr-412	1377	17	that	that	SCONJ
ftr-412	1377	18	a	a	DET
ftr-412	1377	19	knowing	knowing	ADJ
ftr-412	1377	20	violation	violation	NOUN
ftr-412	1377	21	of	of	ADP
ftr-412	1377	22	the	the	DET
ftr-412	1377	23	certification	certification	NOUN
ftr-412	1377	24	provisions	provision	NOUN
ftr-412	1377	25	carries	carry	VERB
ftr-412	1377	26	up	up	ADP
ftr-412	1377	27	to	to	ADP
ftr-412	1377	28	a	a	DET
ftr-412	1377	29	$	$	SYM
ftr-412	1377	30	1,000,000	1,000,000	NUM
ftr-412	1377	31	fine	fine	NOUN
ftr-412	1377	32	,	,	PUNCT
ftr-412	1377	33	10	10	NUM
ftr-412	1377	34	years	year	NOUN
ftr-412	1377	35	imprisonment	imprisonment	NOUN
ftr-412	1377	36	,	,	PUNCT
ftr-412	1377	37	or	or	CCONJ
ftr-412	1377	38	both	both	PRON
ftr-412	1377	39	,	,	PUNCT
ftr-412	1377	40	and	and	CCONJ
ftr-412	1377	41	that	that	SCONJ
ftr-412	1377	42	willful	willful	ADJ
ftr-412	1377	43	violations	violation	NOUN
ftr-412	1377	44	carry	carry	VERB
ftr-412	1377	45	up	up	ADP
ftr-412	1377	46	to	to	ADP
ftr-412	1377	47	a	a	DET
ftr-412	1377	48	$	$	SYM
ftr-412	1377	49	5,000,000	5,000,000	NUM
ftr-412	1377	50	fine	fine	NOUN
ftr-412	1377	51	,	,	PUNCT
ftr-412	1377	52	20	20	NUM
ftr-412	1377	53	years	year	NOUN
ftr-412	1377	54	imprisonment	imprisonment	NOUN
ftr-412	1377	55	,	,	PUNCT
ftr-412	1377	56	or	or	CCONJ
ftr-412	1377	57	both	both	PRON
ftr-412	1377	58	)	)	PUNCT
ftr-412	1377	59	.	.	PUNCT
ftr-412	1378	1	168	168	NUM
ftr-412	1378	2	.	.	PUNCT
ftr-412	1379	1	i	i	PRON
ftr-412	1379	2	d.	d.	PROPN
ftr-412	1379	3	at	at	ADP
ftr-412	1379	4	§	§	PROPN
ftr-412	1379	5	304	304	NUM
ftr-412	1379	6	.	.	NOUN
ftr-412	1379	7	169	169	NUM
ftr-412	1379	8	.	.	PUNCT
ftr-412	1380	1	i	i	PRON
ftr-412	1380	2	d.	d.	PROPN
ftr-412	1380	3	at	at	ADP
ftr-412	1380	4	§	§	PROPN
ftr-412	1380	5	308	308	NUM
ftr-412	1380	6	.	.	PUNCT
ftr-412	1380	7	170	170	NUM
ftr-412	1380	8	.	.	PUNCT
ftr-412	1381	1	i	i	PRON
ftr-412	1381	2	d.	d.	PROPN
ftr-412	1381	3	at	at	ADP
ftr-412	1381	4	§	§	PROPN
ftr-412	1381	5	1105	1105	NUM
ftr-412	1381	6	.	.	PUNCT
ftr-412	1382	1	171	171	NUM
ftr-412	1382	2	.	.	PUNCT
ftr-412	1383	1	i	i	PRON
ftr-412	1383	2	d.	d.	PROPN
ftr-412	1383	3	at	at	ADP
ftr-412	1383	4	§	§	PROPN
ftr-412	1383	5	804	804	NUM
ftr-412	1383	6	.	.	PUNCT
ftr-412	1383	7	172	172	NUM
ftr-412	1383	8	.	.	PUNCT
ftr-412	1384	1	i	i	PRON
ftr-412	1384	2	d.	d.	PROPN
ftr-412	1384	3	at	at	ADP
ftr-412	1384	4	§	§	PROPN
ftr-412	1384	5	1106	1106	NUM
ftr-412	1384	6	.	.	PUNCT
ftr-412	1385	1	173	173	NUM
ftr-412	1385	2	.	.	PUNCT
ftr-412	1386	1	i	i	PRON
ftr-412	1386	2	d.	d.	PROPN
ftr-412	1386	3	at	at	ADP
ftr-412	1386	4	§	§	PROPN
ftr-412	1386	5	1106	1106	NUM
ftr-412	1386	6	.	.	PUNCT
ftr-412	1387	1	174	174	NUM
ftr-412	1387	2	.	.	PUNCT
ftr-412	1388	1	nasdaq	nasdaq	PROPN
ftr-412	1388	2	,	,	PUNCT
ftr-412	1388	3	summary	summary	NOUN
ftr-412	1388	4	of	of	ADP
ftr-412	1388	5	nasdaq	nasdaq	PROPN
ftr-412	1388	6	corporate	corporate	ADJ
ftr-412	1388	7	governance	governance	NOUN
ftr-412	1388	8	proposals	proposal	NOUN
ftr-412	1388	9	as	as	ADP
ftr-412	1388	10	of	of	ADP
ftr-412	1388	11	february	february	PROPN
ftr-412	1388	12	26	26	NUM
ftr-412	1388	13	,	,	PUNCT
ftr-412	1388	14	2003	2003	NUM
ftr-412	1388	15	(	(	PUNCT
ftr-412	1388	16	2003	2003	NUM
ftr-412	1388	17	)	)	PUNCT
ftr-412	1388	18	(	(	PUNCT
ftr-412	1388	19	revising	revise	VERB
ftr-412	1388	20	the	the	DET
ftr-412	1388	21	earlier	early	ADJ
ftr-412	1388	22	november	november	PROPN
ftr-412	1388	23	20	20	NUM
ftr-412	1388	24	,	,	PUNCT
ftr-412	1388	25	2002	2002	NUM
ftr-412	1388	26	proposals	proposal	NOUN
ftr-412	1388	27	)	)	PUNCT
ftr-412	1388	28	at	at	ADP
ftr-412	1388	29	4	4	NUM
ftr-412	1388	30	-	-	SYM
ftr-412	1388	31	5	5	NUM
ftr-412	1388	32	at	at	ADP
ftr-412	1388	33	http://www.nasdaq.com	http://www.nasdaq.com	X
ftr-412	1388	34	(	(	PUNCT
ftr-412	1388	35	last	last	ADV
ftr-412	1388	36	visited	visit	VERB
ftr-412	1388	37	aug	aug	PROPN
ftr-412	1388	38	.	.	PROPN
ftr-412	1388	39	2	2	NUM
ftr-412	1388	40	,	,	PUNCT
ftr-412	1388	41	2006	2006	NUM
ftr-412	1388	42	)	)	PUNCT
ftr-412	1388	43	;	;	PUNCT
ftr-412	1388	44	new	new	PROPN
ftr-412	1388	45	york	york	PROPN
ftr-412	1388	46	stock	stock	PROPN
ftr-412	1388	47	exchange	exchange	PROPN
ftr-412	1388	48	,	,	PUNCT
ftr-412	1388	49	corporate	corporate	ADJ
ftr-412	1388	50	governance	governance	NOUN
ftr-412	1388	51	rule	rule	NOUN
ftr-412	1388	52	proposals	proposal	NOUN
ftr-412	1388	53	reflecting	reflect	VERB
ftr-412	1388	54	recommendations	recommendation	NOUN
ftr-412	1388	55	from	from	ADP
ftr-412	1388	56	the	the	DET
ftr-412	1388	57	nyse	nyse	PROPN
ftr-412	1388	58	corporate	corporate	ADJ
ftr-412	1388	59	accountability	accountability	NOUN
ftr-412	1388	60	and	and	CCONJ
ftr-412	1388	61	listing	list	VERB
ftr-412	1388	62	standards	standard	NOUN
ftr-412	1388	63	committee	committee	NOUN
ftr-412	1388	64	(	(	PUNCT
ftr-412	1388	65	as	as	SCONJ
ftr-412	1388	66	approved	approve	VERB
ftr-412	1388	67	by	by	ADP
ftr-412	1388	68	the	the	DET
ftr-412	1388	69	nyse	nyse	PROPN
ftr-412	1388	70	board	board	PROPN
ftr-412	1388	71	of	of	ADP
ftr-412	1388	72	directors	director	NOUN
ftr-412	1388	73	august	august	PROPN
ftr-412	1388	74	1	1	NUM
ftr-412	1388	75	,	,	PUNCT
ftr-412	1388	76	2002	2002	NUM
ftr-412	1388	77	)	)	PUNCT
ftr-412	1388	78	at	at	ADP
ftr-412	1388	79	17	17	NUM
ftr-412	1388	80	-	-	SYM
ftr-412	1388	81	18	18	NUM
ftr-412	1388	82	at	at	ADP
ftr-412	1388	83	http://www.nyse.com/pdfs/corp	http://www.nyse.com/pdfs/corp	PROPN
ftr-412	1388	84	(	(	PUNCT
ftr-412	1388	85	last	last	ADJ
ftr-412	1388	86	visited	visit	VERB
ftr-412	1388	87	aug	aug	PROPN
ftr-412	1388	88	.	.	PROPN
ftr-412	1388	89	2	2	NUM
ftr-412	1388	90	,	,	PUNCT
ftr-412	1388	91	2006	2006	NUM
ftr-412	1388	92	)	)	PUNCT
ftr-412	1388	93	.	.	PUNCT
ftr-412	1389	1	175	175	NUM
ftr-412	1389	2	.	.	PUNCT
ftr-412	1390	1	sarbanes	sarbanes	PROPN
ftr-412	1390	2	-	-	PUNCT
ftr-412	1390	3	oxley	oxley	ADJ
ftr-412	1390	4	act	act	NOUN
ftr-412	1390	5	of	of	ADP
ftr-412	1390	6	2002	2002	NUM
ftr-412	1390	7	,	,	PUNCT
ftr-412	1390	8	supra	supra	PROPN
ftr-412	1390	9	note	note	PROPN
ftr-412	1390	10	153	153	NUM
ftr-412	1390	11	,	,	PUNCT
ftr-412	1390	12	at	at	ADP
ftr-412	1390	13	§	§	PROPN
ftr-412	1390	14	302	302	NUM
ftr-412	1390	15	(	(	PUNCT
ftr-412	1390	16	setting	set	VERB
ftr-412	1390	17	out	out	ADP
ftr-412	1390	18	the	the	DET
ftr-412	1390	19	requirement	requirement	NOUN
ftr-412	1390	20	that	that	SCONJ
ftr-412	1390	21	there	there	PRON
ftr-412	1390	22	must	must	AUX
ftr-412	1390	23	be	be	AUX
ftr-412	1390	24	quarterly	quarterly	ADJ
ftr-412	1390	25	“	"	PUNCT
ftr-412	1390	26	discloser	discloser	ADJ
ftr-412	1390	27	controls	control	NOUN
ftr-412	1390	28	and	and	CCONJ
ftr-412	1390	29	procedures	procedure	NOUN
ftr-412	1390	30	”	"	PUNCT
ftr-412	1390	31	by	by	ADP
ftr-412	1390	32	ceo	ceo	NOUN
ftr-412	1390	33	and	and	CCONJ
ftr-412	1390	34	cfo	cfo	PROPN
ftr-412	1390	35	’s	’s	PART
ftr-412	1390	36	)	)	PUNCT
ftr-412	1390	37	;	;	PUNCT
ftr-412	1390	38	u.s	u.s	PROPN
ftr-412	1390	39	.	.	PROPN
ftr-412	1390	40	securities	securities	PROPN
ftr-412	1390	41	and	and	CCONJ
ftr-412	1390	42	exchange	exchange	PROPN
ftr-412	1390	43	commission	commission	PROPN
ftr-412	1390	44	,	,	PUNCT
ftr-412	1390	45	rin	rin	NOUN
ftr-412	1390	46	3235	3235	NUM
ftr-412	1390	47	-	-	PUNCT
ftr-412	1390	48	ai54	ai54	PROPN
ftr-412	1390	49	“	"	PUNCT
ftr-412	1390	50	certification	certification	NOUN
ftr-412	1390	51	of	of	ADP
ftr-412	1390	52	disclosure	disclosure	NOUN
ftr-412	1390	53	in	in	ADP
ftr-412	1390	54	companies	company	NOUN
ftr-412	1390	55	’	'	PUNCT
ftr-412	1390	56	quarterly	quarterly	ADJ
ftr-412	1390	57	and	and	CCONJ
ftr-412	1390	58	annual	annual	ADJ
ftr-412	1390	59	reports	report	NOUN
ftr-412	1390	60	”	"	PUNCT
ftr-412	1390	61	(	(	PUNCT
ftr-412	1390	62	aug	aug	PROPN
ftr-412	1390	63	.	.	PROPN
ftr-412	1390	64	28	28	NUM
ftr-412	1390	65	,	,	PUNCT
ftr-412	1390	66	2002	2002	NUM
ftr-412	1390	67	,	,	PUNCT
ftr-412	1390	68	release	release	NOUN
ftr-412	1390	69	as	as	ADP
ftr-412	1390	70	financial	financial	ADJ
ftr-412	1390	71	control	control	NOUN
ftr-412	1390	72	over	over	ADP
ftr-412	1390	73	profit	profit	NOUN
ftr-412	1390	74	and/	and/	NOUN
ftr-412	1390	75	or	or	CCONJ
ftr-412	1390	76	loss	loss	NOUN
ftr-412	1390	77	.	.	PUNCT
ftr-412	1391	1	transaction	transaction	NOUN
ftr-412	1391	2	taxes	taxis	NOUN
ftr-412	1391	3	–	–	PUNCT
ftr-412	1391	4	calculated	calculate	VERB
ftr-412	1391	5	on166	on166	PROPN
ftr-412	1391	6	a	a	DET
ftr-412	1391	7	percentage	percentage	NOUN
ftr-412	1391	8	of	of	ADP
ftr-412	1391	9	gross	gross	ADJ
ftr-412	1391	10	sales	sale	NOUN
ftr-412	1391	11	(	(	PUNCT
ftr-412	1391	12	normally	normally	ADV
ftr-412	1391	13	between	between	ADP
ftr-412	1391	14	10	10	NUM
ftr-412	1391	15	and	and	CCONJ
ftr-412	1391	16	25	25	NUM
ftr-412	1391	17	%	%	NOUN
ftr-412	1391	18	)	)	PUNCT
ftr-412	1391	19	–	–	PUNCT
ftr-412	1391	20	are	be	AUX
ftr-412	1391	21	almost	almost	ADV
ftr-412	1391	22	always	always	ADV
ftr-412	1391	23	material	material	ADJ
ftr-412	1391	24	cash	cash	NOUN
ftr-412	1391	25	-	-	PUNCT
ftr-412	1391	26	flow	flow	NOUN
ftr-412	1391	27	figures	figure	NOUN
ftr-412	1391	28	.	.	PUNCT
ftr-412	1392	1	b.	b.	PROPN
ftr-412	1392	2	false	false	ADJ
ftr-412	1392	3	certifications	certification	NOUN
ftr-412	1392	4	under	under	ADP
ftr-412	1392	5	sections	section	NOUN
ftr-412	1392	6	302	302	NUM
ftr-412	1392	7	and	and	CCONJ
ftr-412	1392	8	404	404	NUM
ftr-412	1392	9	are	be	AUX
ftr-412	1392	10	criminalized167	criminalized167	ADJ
ftr-412	1392	11	new	new	ADJ
ftr-412	1392	12	penalties	penalty	NOUN
ftr-412	1392	13	have	have	AUX
ftr-412	1392	14	been	be	AUX
ftr-412	1392	15	created	create	VERB
ftr-412	1392	16	;	;	PUNCT
ftr-412	1392	17	traditional	traditional	ADJ
ftr-412	1392	18	penalties	penalty	NOUN
ftr-412	1392	19	have	have	AUX
ftr-412	1392	20	been	be	AUX
ftr-412	1392	21	expanded	expand	VERB
ftr-412	1392	22	.	.	PUNCT
ftr-412	1393	1	the	the	DET
ftr-412	1393	2	penalties	penalty	NOUN
ftr-412	1393	3	are	be	AUX
ftr-412	1393	4	directed	direct	VERB
ftr-412	1393	5	at	at	ADP
ftr-412	1393	6	both	both	DET
ftr-412	1393	7	individuals	individual	NOUN
ftr-412	1393	8	and	and	CCONJ
ftr-412	1393	9	companies	company	NOUN
ftr-412	1393	10	.	.	PUNCT
ftr-412	1394	1	if	if	SCONJ
ftr-412	1394	2	financial	financial	ADJ
ftr-412	1394	3	statements	statement	NOUN
ftr-412	1394	4	need	need	VERB
ftr-412	1394	5	to	to	PART
ftr-412	1394	6	be	be	AUX
ftr-412	1394	7	restated	restate	VERB
ftr-412	1394	8	due	due	ADP
ftr-412	1394	9	to	to	ADP
ftr-412	1394	10	material	material	ADJ
ftr-412	1394	11	non	non	ADJ
ftr-412	1394	12	-	-	ADJ
ftr-412	1394	13	compliance	compliance	ADJ
ftr-412	1394	14	senior	senior	ADJ
ftr-412	1394	15	management	management	NOUN
ftr-412	1394	16	may	may	AUX
ftr-412	1394	17	have	have	VERB
ftr-412	1394	18	to	to	PART
ftr-412	1394	19	return	return	VERB
ftr-412	1394	20	bonuses	bonus	NOUN
ftr-412	1394	21	,	,	PUNCT
ftr-412	1394	22	and	and	CCONJ
ftr-412	1394	23	profits	profit	NOUN
ftr-412	1394	24	must	must	AUX
ftr-412	1394	25	be	be	AUX
ftr-412	1394	26	disgorged.168	disgorged.168	VERB
ftr-412	1394	27	169	169	NUM
ftr-412	1394	28	violators	violator	NOUN
ftr-412	1394	29	can	can	AUX
ftr-412	1394	30	be	be	AUX
ftr-412	1394	31	barred	bar	VERB
ftr-412	1394	32	from	from	ADP
ftr-412	1394	33	future	future	ADJ
ftr-412	1394	34	public	public	ADJ
ftr-412	1394	35	company	company	NOUN
ftr-412	1394	36	service	service	NOUN
ftr-412	1394	37	.	.	PUNCT
ftr-412	1395	1	fines	fine	NOUN
ftr-412	1395	2	are170	are170	PROPN
ftr-412	1395	3	increased	increase	VERB
ftr-412	1395	4	,	,	PUNCT
ftr-412	1395	5	sentences	sentence	NOUN
ftr-412	1395	6	increased	increase	VERB
ftr-412	1395	7	,	,	PUNCT
ftr-412	1395	8	and	and	CCONJ
ftr-412	1395	9	sentencing	sentencing	NOUN
ftr-412	1395	10	guidelines	guideline	NOUN
ftr-412	1395	11	have	have	VERB
ftr-412	1395	12	been171	been171	PROPN
ftr-412	1395	13	172	172	NUM
ftr-412	1395	14	tightened	tighten	VERB
ftr-412	1395	15	.	.	PUNCT
ftr-412	1396	1	systemic	systemic	ADJ
ftr-412	1396	2	errors	error	NOUN
ftr-412	1396	3	that	that	PRON
ftr-412	1396	4	point	point	VERB
ftr-412	1396	5	to	to	ADP
ftr-412	1396	6	the	the	DET
ftr-412	1396	7	design	design	NOUN
ftr-412	1396	8	of	of	ADP
ftr-412	1396	9	internal	internal	ADJ
ftr-412	1396	10	controls	control	NOUN
ftr-412	1396	11	over173	over173	PROPN
ftr-412	1396	12	cash	cash	NOUN
ftr-412	1396	13	flow	flow	NOUN
ftr-412	1396	14	need	need	VERB
ftr-412	1396	15	to	to	PART
ftr-412	1396	16	be	be	AUX
ftr-412	1396	17	disclosed	disclose	VERB
ftr-412	1396	18	and	and	CCONJ
ftr-412	1396	19	quickly	quickly	ADV
ftr-412	1396	20	remedied	remedied	ADJ
ftr-412	1396	21	.	.	PUNCT
ftr-412	1397	1	to	to	PART
ftr-412	1397	2	fail	fail	VERB
ftr-412	1397	3	to	to	PART
ftr-412	1397	4	do	do	VERB
ftr-412	1397	5	so	so	ADV
ftr-412	1397	6	would	would	AUX
ftr-412	1397	7	risk	risk	VERB
ftr-412	1397	8	the	the	DET
ftr-412	1397	9	delisting	delisting	NOUN
ftr-412	1397	10	of	of	ADP
ftr-412	1397	11	corporation	corporation	NOUN
ftr-412	1397	12	from	from	ADP
ftr-412	1397	13	exchanges.174	exchanges.174	PROPN
ftr-412	1397	14	the	the	DET
ftr-412	1397	15	reach	reach	NOUN
ftr-412	1397	16	of	of	ADP
ftr-412	1397	17	sarbanes	sarbane	NOUN
ftr-412	1397	18	-	-	PUNCT
ftr-412	1397	19	oxley	oxley	NOUN
ftr-412	1397	20	(	(	PUNCT
ftr-412	1397	21	to	to	PART
ftr-412	1397	22	say	say	VERB
ftr-412	1397	23	nothing	nothing	PRON
ftr-412	1397	24	of	of	ADP
ftr-412	1397	25	the	the	DET
ftr-412	1397	26	related	relate	VERB
ftr-412	1397	27	foreign	foreign	ADJ
ftr-412	1397	28	legislation	legislation	NOUN
ftr-412	1397	29	)	)	PUNCT
ftr-412	1397	30	is	be	AUX
ftr-412	1397	31	global	global	ADJ
ftr-412	1397	32	–	–	PUNCT
ftr-412	1397	33	sections	section	NOUN
ftr-412	1397	34	302	302	NUM
ftr-412	1397	35	and	and	CCONJ
ftr-412	1397	36	404	404	NUM
ftr-412	1397	37	and	and	CCONJ
ftr-412	1397	38	related	relate	VERB
ftr-412	1397	39	penalty	penalty	NOUN
ftr-412	1397	40	provisions	provision	NOUN
ftr-412	1397	41	apply	apply	VERB
ftr-412	1397	42	not	not	PART
ftr-412	1397	43	only	only	ADV
ftr-412	1397	44	to	to	ADP
ftr-412	1397	45	domestic	domestic	ADJ
ftr-412	1397	46	companies	company	NOUN
ftr-412	1397	47	,	,	PUNCT
ftr-412	1397	48	but	but	CCONJ
ftr-412	1397	49	extend	extend	VERB
ftr-412	1397	50	to	to	ADP
ftr-412	1397	51	foreign	foreign	ADJ
ftr-412	1397	52	issuers	issuer	NOUN
ftr-412	1397	53	.	.	PUNCT
ftr-412	1398	1	and	and	CCONJ
ftr-412	1398	2	to175	to175	PROPN
ftr-412	1398	3	704	704	NUM
ftr-412	1398	4	florida	florida	PROPN
ftr-412	1398	5	tax	tax	NOUN
ftr-412	1398	6	review	review	NOUN
ftr-412	1398	7	vol	vol	NOUN
ftr-412	1398	8	.	.	PUNCT
ftr-412	1399	1	7:10	7:10	NUM
ftr-412	1399	2	date	date	NOUN
ftr-412	1399	3	;	;	PUNCT
ftr-412	1399	4	august	august	PROPN
ftr-412	1399	5	29	29	NUM
ftr-412	1399	6	,	,	PUNCT
ftr-412	1399	7	2003	2003	NUM
ftr-412	1399	8	,	,	PUNCT
ftr-412	1399	9	effective	effective	ADJ
ftr-412	1399	10	date	date	NOUN
ftr-412	1399	11	)	)	PUNCT
ftr-412	1399	12	(	(	PUNCT
ftr-412	1399	13	expressly	expressly	ADV
ftr-412	1399	14	extending	extend	VERB
ftr-412	1399	15	this	this	DET
ftr-412	1399	16	rule	rule	NOUN
ftr-412	1399	17	to	to	ADP
ftr-412	1399	18	foreign	foreign	ADJ
ftr-412	1399	19	issuers	issuer	NOUN
ftr-412	1399	20	and	and	CCONJ
ftr-412	1399	21	their	their	PRON
ftr-412	1399	22	ceo	ceo	NOUN
ftr-412	1399	23	’s	’s	NOUN
ftr-412	1399	24	and	and	CCONJ
ftr-412	1399	25	cfo	cfo	NOUN
ftr-412	1399	26	’s	’s	PART
ftr-412	1399	27	)	)	PUNCT
ftr-412	1399	28	at	at	ADP
ftr-412	1399	29	www.sec.gov/rules/final/33-8124.htm	www.sec.gov/rules/final/33-8124.htm	PROPN
ftr-412	1399	30	(	(	PUNCT
ftr-412	1399	31	last	last	ADJ
ftr-412	1399	32	visited	visit	VERB
ftr-412	1399	33	aug	aug	PROPN
ftr-412	1399	34	.	.	PROPN
ftr-412	1399	35	2	2	NUM
ftr-412	1399	36	,	,	PUNCT
ftr-412	1399	37	2006	2006	NUM
ftr-412	1399	38	)	)	PUNCT
ftr-412	1399	39	.	.	PUNCT
ftr-412	1400	1	sarbanes	sarbanes	PROPN
ftr-412	1400	2	-	-	PUNCT
ftr-412	1400	3	oxley	oxley	ADJ
ftr-412	1400	4	act	act	NOUN
ftr-412	1400	5	of	of	ADP
ftr-412	1400	6	2002	2002	NUM
ftr-412	1400	7	,	,	PUNCT
ftr-412	1400	8	supra	supra	PROPN
ftr-412	1400	9	note	note	PROPN
ftr-412	1400	10	153	153	NUM
ftr-412	1400	11	,	,	PUNCT
ftr-412	1400	12	at	at	ADP
ftr-412	1400	13	§	§	PROPN
ftr-412	1400	14	404	404	NUM
ftr-412	1400	15	(	(	PUNCT
ftr-412	1400	16	setting	set	VERB
ftr-412	1400	17	out	out	ADP
ftr-412	1400	18	the	the	DET
ftr-412	1400	19	requirements	requirement	NOUN
ftr-412	1400	20	for	for	ADP
ftr-412	1400	21	“	"	PUNCT
ftr-412	1400	22	internal	internal	ADJ
ftr-412	1400	23	controls	control	NOUN
ftr-412	1400	24	over	over	ADP
ftr-412	1400	25	financial	financial	ADJ
ftr-412	1400	26	reporting	reporting	NOUN
ftr-412	1400	27	”	"	PUNCT
ftr-412	1400	28	by	by	ADP
ftr-412	1400	29	ceo	ceo	NOUN
ftr-412	1400	30	’s	’s	PART
ftr-412	1400	31	and	and	CCONJ
ftr-412	1400	32	cfo	cfo	NOUN
ftr-412	1400	33	’s	’s	PART
ftr-412	1400	34	)	)	PUNCT
ftr-412	1400	35	;	;	PUNCT
ftr-412	1400	36	u.s	u.s	PROPN
ftr-412	1400	37	.	.	PROPN
ftr-412	1400	38	securities	securities	PROPN
ftr-412	1400	39	and	and	CCONJ
ftr-412	1400	40	exchange	exchange	PROPN
ftr-412	1400	41	commission	commission	PROPN
ftr-412	1400	42	,	,	PUNCT
ftr-412	1400	43	rin	rin	NOUN
ftr-412	1400	44	3235	3235	NUM
ftr-412	1400	45	-	-	PUNCT
ftr-412	1400	46	ai66	ai66	ADJ
ftr-412	1400	47	“	"	PUNCT
ftr-412	1400	48	management	management	NOUN
ftr-412	1400	49	’s	’s	PART
ftr-412	1400	50	report	report	NOUN
ftr-412	1400	51	on	on	ADP
ftr-412	1400	52	internal	internal	ADJ
ftr-412	1400	53	control	control	NOUN
ftr-412	1400	54	over	over	ADP
ftr-412	1400	55	financial	financial	ADJ
ftr-412	1400	56	reporting	reporting	NOUN
ftr-412	1400	57	and	and	CCONJ
ftr-412	1400	58	certification	certification	NOUN
ftr-412	1400	59	of	of	ADP
ftr-412	1400	60	disclosure	disclosure	NOUN
ftr-412	1400	61	in	in	ADP
ftr-412	1400	62	exchange	exchange	NOUN
ftr-412	1400	63	act	act	VERB
ftr-412	1400	64	periodic	periodic	ADJ
ftr-412	1400	65	reports	report	NOUN
ftr-412	1400	66	”	"	PUNCT
ftr-412	1400	67	(	(	PUNCT
ftr-412	1400	68	june	june	PROPN
ftr-412	1400	69	5	5	NUM
ftr-412	1400	70	,	,	PUNCT
ftr-412	1400	71	2003	2003	NUM
ftr-412	1400	72	,	,	PUNCT
ftr-412	1400	73	release	release	VERB
ftr-412	1400	74	date	date	NOUN
ftr-412	1400	75	;	;	PUNCT
ftr-412	1400	76	august	august	PROPN
ftr-412	1400	77	14	14	NUM
ftr-412	1400	78	,	,	PUNCT
ftr-412	1400	79	2003	2003	NUM
ftr-412	1400	80	,	,	PUNCT
ftr-412	1400	81	effective	effective	ADJ
ftr-412	1400	82	date	date	NOUN
ftr-412	1400	83	)	)	PUNCT
ftr-412	1400	84	(	(	PUNCT
ftr-412	1400	85	similarly	similarly	ADV
ftr-412	1400	86	expressly	expressly	ADV
ftr-412	1400	87	extending	extend	VERB
ftr-412	1400	88	this	this	DET
ftr-412	1400	89	rule	rule	NOUN
ftr-412	1400	90	to	to	ADP
ftr-412	1400	91	foreign	foreign	ADJ
ftr-412	1400	92	issuers	issuer	NOUN
ftr-412	1400	93	and	and	CCONJ
ftr-412	1400	94	their	their	PRON
ftr-412	1400	95	ceo	ceo	NOUN
ftr-412	1400	96	’s	’s	NOUN
ftr-412	1400	97	and	and	CCONJ
ftr-412	1400	98	cfo	cfo	NOUN
ftr-412	1400	99	’s	’s	PART
ftr-412	1400	100	)	)	PUNCT
ftr-412	1400	101	at	at	ADP
ftr-412	1400	102	www.sec.gov/rules/final/33-8238.htm	www.sec.gov/rules/final/33-8238.htm	PROPN
ftr-412	1400	103	(	(	PUNCT
ftr-412	1400	104	last	last	ADJ
ftr-412	1400	105	visited	visit	VERB
ftr-412	1400	106	aug	aug	PROPN
ftr-412	1400	107	.	.	PROPN
ftr-412	1400	108	2	2	NUM
ftr-412	1400	109	,	,	PUNCT
ftr-412	1400	110	2006	2006	NUM
ftr-412	1400	111	)	)	PUNCT
ftr-412	1400	112	.	.	PUNCT
ftr-412	1401	1	176	176	NUM
ftr-412	1401	2	.	.	PUNCT
ftr-412	1402	1	securities	security	NOUN
ftr-412	1402	2	exchange	exchange	PROPN
ftr-412	1402	3	act	act	NOUN
ftr-412	1402	4	of	of	ADP
ftr-412	1402	5	1934	1934	NUM
ftr-412	1402	6	,	,	PUNCT
ftr-412	1402	7	15	15	NUM
ftr-412	1402	8	u.s.c	u.s.c	ADJ
ftr-412	1402	9	.	.	PUNCT
ftr-412	1402	10	sections	section	NOUN
ftr-412	1402	11	78	78	NUM
ftr-412	1402	12	et	et	NOUN
ftr-412	1402	13	seq	seq	PROPN
ftr-412	1402	14	.	.	PROPN
ftr-412	1403	1	177	177	NUM
ftr-412	1403	2	.	.	PUNCT
ftr-412	1404	1	oecd	oecd	PROPN
ftr-412	1404	2	,	,	PUNCT
ftr-412	1404	3	electronic	electronic	ADJ
ftr-412	1404	4	commerce	commerce	NOUN
ftr-412	1404	5	:	:	PUNCT
ftr-412	1404	6	taxation	taxation	NOUN
ftr-412	1404	7	framework	framework	NOUN
ftr-412	1404	8	conditions	condition	NOUN
ftr-412	1404	9	5	5	NUM
ftr-412	1404	10	(	(	PUNCT
ftr-412	1404	11	oct	oct	PROPN
ftr-412	1404	12	.	.	PROPN
ftr-412	1404	13	8	8	NUM
ftr-412	1404	14	,	,	PUNCT
ftr-412	1404	15	1998	1998	NUM
ftr-412	1404	16	)	)	PUNCT
ftr-412	1404	17	(	(	PUNCT
ftr-412	1404	18	setting	set	VERB
ftr-412	1404	19	out	out	ADP
ftr-412	1404	20	the	the	DET
ftr-412	1404	21	framework	framework	NOUN
ftr-412	1404	22	principles	principle	NOUN
ftr-412	1404	23	of	of	ADP
ftr-412	1404	24	a	a	DET
ftr-412	1404	25	consumption	consumption	NOUN
ftr-412	1404	26	tax	tax	NOUN
ftr-412	1404	27	as	as	ADP
ftr-412	1404	28	:	:	PUNCT
ftr-412	1404	29	(	(	PUNCT
ftr-412	1404	30	a	a	X
ftr-412	1404	31	)	)	PUNCT
ftr-412	1404	32	taxation	taxation	NOUN
ftr-412	1404	33	should	should	AUX
ftr-412	1404	34	be	be	AUX
ftr-412	1404	35	in	in	ADP
ftr-412	1404	36	the	the	DET
ftr-412	1404	37	place	place	NOUN
ftr-412	1404	38	of	of	ADP
ftr-412	1404	39	consumption	consumption	NOUN
ftr-412	1404	40	,	,	PUNCT
ftr-412	1404	41	(	(	PUNCT
ftr-412	1404	42	b	b	X
ftr-412	1404	43	)	)	PUNCT
ftr-412	1404	44	digital	digital	ADJ
ftr-412	1404	45	goods	good	NOUN
ftr-412	1404	46	should	should	AUX
ftr-412	1404	47	be	be	AUX
ftr-412	1404	48	taxed	tax	VERB
ftr-412	1404	49	as	as	ADP
ftr-412	1404	50	services	service	NOUN
ftr-412	1404	51	,	,	PUNCT
ftr-412	1404	52	(	(	PUNCT
ftr-412	1404	53	c	c	X
ftr-412	1404	54	)	)	PUNCT
ftr-412	1404	55	imported	import	VERB
ftr-412	1404	56	services	service	NOUN
ftr-412	1404	57	and	and	CCONJ
ftr-412	1404	58	intangible	intangible	ADJ
ftr-412	1404	59	products	product	NOUN
ftr-412	1404	60	should	should	AUX
ftr-412	1404	61	be	be	AUX
ftr-412	1404	62	reverse	reverse	ADJ
ftr-412	1404	63	charged	charge	VERB
ftr-412	1404	64	,	,	PUNCT
ftr-412	1404	65	and	and	CCONJ
ftr-412	1404	66	(	(	PUNCT
ftr-412	1404	67	e	e	NOUN
ftr-412	1404	68	)	)	PUNCT
ftr-412	1404	69	cooperative	cooperative	ADJ
ftr-412	1404	70	systems	system	NOUN
ftr-412	1404	71	be	be	AUX
ftr-412	1404	72	put	put	VERB
ftr-412	1404	73	in	in	ADP
ftr-412	1404	74	place	place	NOUN
ftr-412	1404	75	to	to	PART
ftr-412	1404	76	collect	collect	VERB
ftr-412	1404	77	taxes	taxis	NOUN
ftr-412	1404	78	.	.	PUNCT
ftr-412	1405	1	in	in	ADP
ftr-412	1405	2	tax	tax	NOUN
ftr-412	1405	3	administration	administration	NOUN
ftr-412	1405	4	the	the	DET
ftr-412	1405	5	framework	framework	NOUN
ftr-412	1405	6	established	establish	VERB
ftr-412	1405	7	principles	principle	NOUN
ftr-412	1405	8	(	(	PUNCT
ftr-412	1405	9	a	a	NOUN
ftr-412	1405	10	)	)	PUNCT
ftr-412	1405	11	to	to	PART
ftr-412	1405	12	develop	develop	VERB
ftr-412	1405	13	electronic	electronic	ADJ
ftr-412	1405	14	signature	signature	NOUN
ftr-412	1405	15	ids	id	NOUN
ftr-412	1405	16	,	,	PUNCT
ftr-412	1405	17	(	(	PUNCT
ftr-412	1405	18	b	b	X
ftr-412	1405	19	)	)	PUNCT
ftr-412	1405	20	to	to	PART
ftr-412	1405	21	reach	reach	VERB
ftr-412	1405	22	international	international	ADJ
ftr-412	1405	23	agreement	agreement	NOUN
ftr-412	1405	24	on	on	ADP
ftr-412	1405	25	accepting	accept	VERB
ftr-412	1405	26	digital	digital	ADJ
ftr-412	1405	27	signatures	signature	NOUN
ftr-412	1405	28	,	,	PUNCT
ftr-412	1405	29	and	and	CCONJ
ftr-412	1405	30	(	(	PUNCT
ftr-412	1405	31	c	c	NOUN
ftr-412	1405	32	)	)	PUNCT
ftr-412	1405	33	to	to	PART
ftr-412	1405	34	develop	develop	VERB
ftr-412	1405	35	make	make	VERB
ftr-412	1405	36	matters	matter	NOUN
ftr-412	1405	37	even	even	ADV
ftr-412	1405	38	more	more	ADV
ftr-412	1405	39	serious	serious	ADJ
ftr-412	1405	40	,	,	PUNCT
ftr-412	1405	41	§	§	PROPN
ftr-412	1405	42	3	3	NUM
ftr-412	1405	43	of	of	ADP
ftr-412	1405	44	sarbanes	sarbanes	PROPN
ftr-412	1405	45	-	-	PUNCT
ftr-412	1405	46	oxley	oxley	PROPN
ftr-412	1405	47	makes	make	VERB
ftr-412	1405	48	any	any	DET
ftr-412	1405	49	violation	violation	NOUN
ftr-412	1405	50	of	of	ADP
ftr-412	1405	51	the	the	DET
ftr-412	1405	52	act	act	NOUN
ftr-412	1405	53	also	also	ADV
ftr-412	1405	54	a	a	DET
ftr-412	1405	55	violation	violation	NOUN
ftr-412	1405	56	of	of	ADP
ftr-412	1405	57	the	the	DET
ftr-412	1405	58	securities	securities	PROPN
ftr-412	1405	59	exchange	exchange	PROPN
ftr-412	1405	60	act	act	NOUN
ftr-412	1405	61	of	of	ADP
ftr-412	1405	62	1934	1934	NUM
ftr-412	1405	63	,	,	PUNCT
ftr-412	1405	64	opening	open	VERB
ftr-412	1405	65	the176	the176	NOUN
ftr-412	1405	66	door	door	NOUN
ftr-412	1405	67	for	for	ADP
ftr-412	1405	68	shareholder	shareholder	NOUN
ftr-412	1405	69	suits	suit	NOUN
ftr-412	1405	70	under	under	ADP
ftr-412	1405	71	§	§	PROPN
ftr-412	1405	72	10b-5	10b-5	NUM
ftr-412	1405	73	.	.	PUNCT
ftr-412	1405	74	2	2	NUM
ftr-412	1405	75	.	.	PUNCT
ftr-412	1405	76	tax	tax	NOUN
ftr-412	1405	77	application	application	NOUN
ftr-412	1405	78	–	–	PUNCT
ftr-412	1405	79	certification	certification	NOUN
ftr-412	1405	80	of	of	ADP
ftr-412	1405	81	automated	automate	VERB
ftr-412	1405	82	consumption	consumption	NOUN
ftr-412	1405	83	tax	tax	NOUN
ftr-412	1405	84	software	software	NOUN
ftr-412	1405	85	solutions	solution	NOUN
ftr-412	1405	86	to	to	PART
ftr-412	1405	87	satisfy	satisfy	VERB
ftr-412	1405	88	vat	vat	NOUN
ftr-412	1405	89	and	and	CCONJ
ftr-412	1405	90	rst	rst	NOUN
ftr-412	1405	91	collection	collection	NOUN
ftr-412	1405	92	and	and	CCONJ
ftr-412	1405	93	reporting	report	VERB
ftr-412	1405	94	obligations	obligation	NOUN
ftr-412	1405	95	globally	globally	ADV
ftr-412	1405	96	,	,	PUNCT
ftr-412	1405	97	multinational	multinational	ADJ
ftr-412	1405	98	companies	company	NOUN
ftr-412	1405	99	have	have	VERB
ftr-412	1405	100	for	for	ADP
ftr-412	1405	101	a	a	DET
ftr-412	1405	102	long	long	ADJ
ftr-412	1405	103	time	time	NOUN
ftr-412	1405	104	turned	turn	VERB
ftr-412	1405	105	to	to	ADP
ftr-412	1405	106	software	software	NOUN
ftr-412	1405	107	solutions	solution	NOUN
ftr-412	1405	108	.	.	PUNCT
ftr-412	1406	1	two	two	NUM
ftr-412	1406	2	parallel	parallel	ADJ
ftr-412	1406	3	efforts	effort	NOUN
ftr-412	1406	4	are	be	AUX
ftr-412	1406	5	underway	underway	ADJ
ftr-412	1406	6	to	to	PART
ftr-412	1406	7	develop	develop	VERB
ftr-412	1406	8	comprehensive	comprehensive	ADJ
ftr-412	1406	9	certification	certification	NOUN
ftr-412	1406	10	regimes	regime	NOUN
ftr-412	1406	11	for	for	ADP
ftr-412	1406	12	transaction	transaction	NOUN
ftr-412	1406	13	tax	tax	NOUN
ftr-412	1406	14	software	software	NOUN
ftr-412	1406	15	,	,	PUNCT
ftr-412	1406	16	one	one	NUM
ftr-412	1406	17	for	for	ADP
ftr-412	1406	18	vats	vat	NOUN
ftr-412	1406	19	under	under	ADP
ftr-412	1406	20	the	the	DET
ftr-412	1406	21	direction	direction	NOUN
ftr-412	1406	22	of	of	ADP
ftr-412	1406	23	the	the	DET
ftr-412	1406	24	oecd	oecd	PROPN
ftr-412	1406	25	,	,	PUNCT
ftr-412	1406	26	and	and	CCONJ
ftr-412	1406	27	another	another	PRON
ftr-412	1406	28	for	for	ADP
ftr-412	1406	29	the	the	DET
ftr-412	1406	30	rst	rst	PROPN
ftr-412	1406	31	under	under	ADP
ftr-412	1406	32	the	the	DET
ftr-412	1406	33	ssuta	ssuta	NOUN
ftr-412	1406	34	.	.	PUNCT
ftr-412	1407	1	the	the	DET
ftr-412	1407	2	regimes	regime	NOUN
ftr-412	1407	3	are	be	AUX
ftr-412	1407	4	similar	similar	ADJ
ftr-412	1407	5	,	,	PUNCT
ftr-412	1407	6	but	but	CCONJ
ftr-412	1407	7	reflect	reflect	VERB
ftr-412	1407	8	the	the	DET
ftr-412	1407	9	different	different	ADJ
ftr-412	1407	10	realities	reality	NOUN
ftr-412	1407	11	of	of	ADP
ftr-412	1407	12	the	the	DET
ftr-412	1407	13	multi	multi	ADJ
ftr-412	1407	14	-	-	ADJ
ftr-412	1407	15	national	national	ADJ
ftr-412	1407	16	effort	effort	NOUN
ftr-412	1407	17	in	in	ADP
ftr-412	1407	18	vat	vat	NOUN
ftr-412	1407	19	certification	certification	NOUN
ftr-412	1407	20	and	and	CCONJ
ftr-412	1407	21	the	the	DET
ftr-412	1407	22	purely	purely	ADV
ftr-412	1407	23	domestic	domestic	ADJ
ftr-412	1407	24	,	,	PUNCT
ftr-412	1407	25	multi	multi	ADJ
ftr-412	1407	26	-	-	ADJ
ftr-412	1407	27	state	state	ADJ
ftr-412	1407	28	effort	effort	NOUN
ftr-412	1407	29	in	in	ADP
ftr-412	1407	30	the	the	DET
ftr-412	1407	31	u.s	u.s	PROPN
ftr-412	1407	32	.	.	PROPN
ftr-412	1407	33	rsts	rst	NOUN
ftr-412	1407	34	.	.	PUNCT
ftr-412	1408	1	3	3	X
ftr-412	1408	2	.	.	X
ftr-412	1408	3	oecd	oecd	PROPN
ftr-412	1408	4	–	–	PUNCT
ftr-412	1408	5	from	from	ADP
ftr-412	1408	6	ottawa	ottawa	PROPN
ftr-412	1408	7	to	to	ADP
ftr-412	1408	8	tax	tax	NOUN
ftr-412	1408	9	software	software	NOUN
ftr-412	1408	10	certification	certification	NOUN
ftr-412	1408	11	the	the	DET
ftr-412	1408	12	availability	availability	NOUN
ftr-412	1408	13	of	of	ADP
ftr-412	1408	14	software	software	NOUN
ftr-412	1408	15	packages	package	NOUN
ftr-412	1408	16	that	that	PRON
ftr-412	1408	17	effectively	effectively	ADV
ftr-412	1408	18	determine	determine	VERB
ftr-412	1408	19	the	the	DET
ftr-412	1408	20	full	full	ADJ
ftr-412	1408	21	range	range	NOUN
ftr-412	1408	22	of	of	ADP
ftr-412	1408	23	global	global	ADJ
ftr-412	1408	24	vat	vat	NOUN
ftr-412	1408	25	obligations	obligation	NOUN
ftr-412	1408	26	has	have	AUX
ftr-412	1408	27	been	be	AUX
ftr-412	1408	28	a	a	DET
ftr-412	1408	29	recognized	recognize	VERB
ftr-412	1408	30	fact	fact	NOUN
ftr-412	1408	31	of	of	ADP
ftr-412	1408	32	business	business	NOUN
ftr-412	1408	33	life	life	NOUN
ftr-412	1408	34	for	for	ADP
ftr-412	1408	35	over	over	ADP
ftr-412	1408	36	a	a	PRON
ftr-412	1408	37	decade	decade	NOUN
ftr-412	1408	38	.	.	PUNCT
ftr-412	1409	1	these	these	DET
ftr-412	1409	2	packages	package	NOUN
ftr-412	1409	3	automatically	automatically	ADV
ftr-412	1409	4	identify	identify	VERB
ftr-412	1409	5	taxable	taxable	ADJ
ftr-412	1409	6	transactions	transaction	NOUN
ftr-412	1409	7	,	,	PUNCT
ftr-412	1409	8	make	make	VERB
ftr-412	1409	9	an	an	DET
ftr-412	1409	10	accurate	accurate	ADJ
ftr-412	1409	11	calculation	calculation	NOUN
ftr-412	1409	12	of	of	ADP
ftr-412	1409	13	tax	tax	NOUN
ftr-412	1409	14	,	,	PUNCT
ftr-412	1409	15	and	and	CCONJ
ftr-412	1409	16	provide	provide	VERB
ftr-412	1409	17	for	for	ADP
ftr-412	1409	18	the	the	DET
ftr-412	1409	19	automated	automate	VERB
ftr-412	1409	20	production	production	NOUN
ftr-412	1409	21	of	of	ADP
ftr-412	1409	22	returns	return	NOUN
ftr-412	1409	23	,	,	PUNCT
ftr-412	1409	24	or	or	CCONJ
ftr-412	1409	25	perform	perform	VERB
ftr-412	1409	26	electronic	electronic	ADJ
ftr-412	1409	27	filing	filing	NOUN
ftr-412	1409	28	.	.	PUNCT
ftr-412	1410	1	tax	tax	NOUN
ftr-412	1410	2	payments	payment	NOUN
ftr-412	1410	3	,	,	PUNCT
ftr-412	1410	4	refunds	refund	NOUN
ftr-412	1410	5	,	,	PUNCT
ftr-412	1410	6	and	and	CCONJ
ftr-412	1410	7	tax	tax	NOUN
ftr-412	1410	8	audits	audits	NOUN
ftr-412	1410	9	can	can	AUX
ftr-412	1410	10	all	all	PRON
ftr-412	1410	11	be	be	AUX
ftr-412	1410	12	carried	carry	VERB
ftr-412	1410	13	out	out	ADP
ftr-412	1410	14	electronically	electronically	ADV
ftr-412	1410	15	.	.	PUNCT
ftr-412	1411	1	these	these	DET
ftr-412	1411	2	software	software	NOUN
ftr-412	1411	3	solutions	solution	NOUN
ftr-412	1411	4	have	have	AUX
ftr-412	1411	5	been	be	AUX
ftr-412	1411	6	a	a	DET
ftr-412	1411	7	topic	topic	NOUN
ftr-412	1411	8	of	of	ADP
ftr-412	1411	9	continued	continue	VERB
ftr-412	1411	10	interest	interest	NOUN
ftr-412	1411	11	in	in	ADP
ftr-412	1411	12	the	the	DET
ftr-412	1411	13	oecd	oecd	PROPN
ftr-412	1411	14	the	the	DET
ftr-412	1411	15	1998	1998	NUM
ftr-412	1411	16	ottawa	ottawa	PROPN
ftr-412	1411	17	ministerial	ministerial	ADJ
ftr-412	1411	18	conference	conference	NOUN
ftr-412	1411	19	initiated	initiate	VERB
ftr-412	1411	20	a	a	DET
ftr-412	1411	21	public	public	ADJ
ftr-412	1411	22	discussion	discussion	NOUN
ftr-412	1411	23	on	on	ADP
ftr-412	1411	24	issues	issue	NOUN
ftr-412	1411	25	in	in	ADP
ftr-412	1411	26	e	e	NOUN
ftr-412	1411	27	-	-	NOUN
ftr-412	1411	28	commerce	commerce	NOUN
ftr-412	1411	29	with	with	ADP
ftr-412	1411	30	the	the	DET
ftr-412	1411	31	taxation	taxation	NOUN
ftr-412	1411	32	framework	framework	NOUN
ftr-412	1411	33	conditions	condition	NOUN
ftr-412	1411	34	.	.	PUNCT
ftr-412	1412	1	the	the	DET
ftr-412	1412	2	ottawa177	ottawa177	PROPN
ftr-412	1412	3	2006	2006	NUM
ftr-412	1412	4	]	]	PUNCT
ftr-412	1412	5	biometrics	biometric	NOUN
ftr-412	1412	6	:	:	PUNCT
ftr-412	1412	7	solving	solve	VERB
ftr-412	1412	8	the	the	DET
ftr-412	1412	9	regressivity	regressivity	NOUN
ftr-412	1412	10	of	of	ADP
ftr-412	1412	11	vats	vat	NOUN
ftr-412	1412	12	and	and	CCONJ
ftr-412	1412	13	rsts	rst	NOUN
ftr-412	1412	14	705	705	NUM
ftr-412	1412	15	internationally	internationally	ADV
ftr-412	1412	16	compatible	compatible	ADJ
ftr-412	1412	17	information	information	NOUN
ftr-412	1412	18	requirements	requirement	NOUN
ftr-412	1412	19	for	for	ADP
ftr-412	1412	20	record	record	NOUN
ftr-412	1412	21	retention	retention	NOUN
ftr-412	1412	22	,	,	PUNCT
ftr-412	1412	23	record	record	NOUN
ftr-412	1412	24	format	format	NOUN
ftr-412	1412	25	,	,	PUNCT
ftr-412	1412	26	access	access	NOUN
ftr-412	1412	27	to	to	ADP
ftr-412	1412	28	third	third	ADJ
ftr-412	1412	29	party	party	NOUN
ftr-412	1412	30	database	database	NOUN
ftr-412	1412	31	arrangements	arrangement	NOUN
ftr-412	1412	32	,	,	PUNCT
ftr-412	1412	33	and	and	CCONJ
ftr-412	1412	34	agreed	agree	VERB
ftr-412	1412	35	periods	period	NOUN
ftr-412	1412	36	for	for	ADP
ftr-412	1412	37	record	record	NOUN
ftr-412	1412	38	retention	retention	NOUN
ftr-412	1412	39	)	)	PUNCT
ftr-412	1412	40	at	at	ADP
ftr-412	1412	41	http://www.oecd.org	http://www.oecd.org	PUNCT
ftr-412	1412	42	(	(	PUNCT
ftr-412	1412	43	last	last	ADJ
ftr-412	1412	44	visited	visit	VERB
ftr-412	1412	45	aug	aug	PROPN
ftr-412	1412	46	.	.	PROPN
ftr-412	1412	47	2	2	NUM
ftr-412	1412	48	,	,	PUNCT
ftr-412	1412	49	2006	2006	NUM
ftr-412	1412	50	)	)	PUNCT
ftr-412	1412	51	.	.	PUNCT
ftr-412	1413	1	178	178	NUM
ftr-412	1413	2	.	.	PUNCT
ftr-412	1414	1	oecd	oecd	PROPN
ftr-412	1414	2	,	,	PUNCT
ftr-412	1414	3	report	report	NOUN
ftr-412	1414	4	by	by	ADP
ftr-412	1414	5	the	the	DET
ftr-412	1414	6	consumption	consumption	NOUN
ftr-412	1414	7	tax	tax	NOUN
ftr-412	1414	8	technical	technical	ADJ
ftr-412	1414	9	advisory	advisory	ADJ
ftr-412	1414	10	group	group	NOUN
ftr-412	1414	11	(	(	PUNCT
ftr-412	1414	12	tag	tag	NOUN
ftr-412	1414	13	)	)	PUNCT
ftr-412	1414	14	(	(	PUNCT
ftr-412	1414	15	dec	dec	PROPN
ftr-412	1414	16	.	.	PROPN
ftr-412	1414	17	2000	2000	NUM
ftr-412	1414	18	)	)	PUNCT
ftr-412	1414	19	(	(	PUNCT
ftr-412	1414	20	considering	consider	VERB
ftr-412	1414	21	place	place	NOUN
ftr-412	1414	22	of	of	ADP
ftr-412	1414	23	consumption	consumption	NOUN
ftr-412	1414	24	,	,	PUNCT
ftr-412	1414	25	tax	tax	NOUN
ftr-412	1414	26	collection	collection	NOUN
ftr-412	1414	27	options	option	NOUN
ftr-412	1414	28	,	,	PUNCT
ftr-412	1414	29	consumption	consumption	NOUN
ftr-412	1414	30	tax	tax	NOUN
ftr-412	1414	31	barriers	barrier	NOUN
ftr-412	1414	32	to	to	ADP
ftr-412	1414	33	e	e	NOUN
ftr-412	1414	34	-	-	NOUN
ftr-412	1414	35	commerce	commerce	NOUN
ftr-412	1414	36	development	development	NOUN
ftr-412	1414	37	,	,	PUNCT
ftr-412	1414	38	and	and	CCONJ
ftr-412	1414	39	a	a	DET
ftr-412	1414	40	simplified	simplified	ADJ
ftr-412	1414	41	interim	interim	ADJ
ftr-412	1414	42	approach	approach	NOUN
ftr-412	1414	43	)	)	PUNCT
ftr-412	1414	44	at	at	ADP
ftr-412	1414	45	http://www.oecd.org	http://www.oecd.org	PUNCT
ftr-412	1414	46	(	(	PUNCT
ftr-412	1414	47	last	last	ADJ
ftr-412	1414	48	visited	visit	VERB
ftr-412	1414	49	aug	aug	PROPN
ftr-412	1414	50	.	.	PROPN
ftr-412	1414	51	2	2	NUM
ftr-412	1414	52	,	,	PUNCT
ftr-412	1414	53	2006	2006	NUM
ftr-412	1414	54	)	)	PUNCT
ftr-412	1414	55	;	;	PUNCT
ftr-412	1415	1	oecd	oecd	PROPN
ftr-412	1415	2	,	,	PUNCT
ftr-412	1415	3	report	report	NOUN
ftr-412	1415	4	by	by	ADP
ftr-412	1415	5	the	the	DET
ftr-412	1415	6	technology	technology	NOUN
ftr-412	1415	7	technical	technical	PROPN
ftr-412	1415	8	advisory	advisory	ADJ
ftr-412	1415	9	group	group	NOUN
ftr-412	1415	10	(	(	PUNCT
ftr-412	1415	11	tag	tag	NOUN
ftr-412	1415	12	)	)	PUNCT
ftr-412	1415	13	(	(	PUNCT
ftr-412	1415	14	dec	dec	PROPN
ftr-412	1415	15	.	.	PROPN
ftr-412	1415	16	2000	2000	NUM
ftr-412	1415	17	)	)	PUNCT
ftr-412	1415	18	(	(	PUNCT
ftr-412	1415	19	considering	consider	VERB
ftr-412	1415	20	the	the	DET
ftr-412	1415	21	technological	technological	ADJ
ftr-412	1415	22	implications	implication	NOUN
ftr-412	1415	23	of	of	ADP
ftr-412	1415	24	various	various	ADJ
ftr-412	1415	25	e	e	NOUN
ftr-412	1415	26	-	-	NOUN
ftr-412	1415	27	commerce	commerce	NOUN
ftr-412	1415	28	collection	collection	NOUN
ftr-412	1415	29	models	model	NOUN
ftr-412	1415	30	,	,	PUNCT
ftr-412	1415	31	and	and	CCONJ
ftr-412	1415	32	making	make	VERB
ftr-412	1415	33	recommendations	recommendation	NOUN
ftr-412	1415	34	for	for	ADP
ftr-412	1415	35	further	further	ADJ
ftr-412	1415	36	research	research	NOUN
ftr-412	1415	37	)	)	PUNCT
ftr-412	1415	38	at	at	ADP
ftr-412	1415	39	http://www.oecd.org	http://www.oecd.org	PUNCT
ftr-412	1415	40	(	(	PUNCT
ftr-412	1415	41	last	last	ADJ
ftr-412	1415	42	visited	visit	VERB
ftr-412	1415	43	aug	aug	PROPN
ftr-412	1415	44	.	.	PROPN
ftr-412	1415	45	2	2	NUM
ftr-412	1415	46	,	,	PUNCT
ftr-412	1415	47	2006	2006	NUM
ftr-412	1415	48	)	)	PUNCT
ftr-412	1415	49	;	;	PUNCT
ftr-412	1415	50	oecd	oecd	PROPN
ftr-412	1415	51	,	,	PUNCT
ftr-412	1415	52	consumption	consumption	NOUN
ftr-412	1415	53	tax	tax	NOUN
ftr-412	1415	54	aspects	aspect	NOUN
ftr-412	1415	55	of	of	ADP
ftr-412	1415	56	electronic	electronic	ADJ
ftr-412	1415	57	commerce	commerce	NOUN
ftr-412	1415	58	:	:	PUNCT
ftr-412	1415	59	a	a	DET
ftr-412	1415	60	report	report	NOUN
ftr-412	1415	61	from	from	ADP
ftr-412	1415	62	working	work	VERB
ftr-412	1415	63	party	party	PROPN
ftr-412	1415	64	no	no	INTJ
ftr-412	1415	65	.	.	PROPN
ftr-412	1415	66	9	9	NUM
ftr-412	1415	67	on	on	ADP
ftr-412	1415	68	consumption	consumption	NOUN
ftr-412	1415	69	taxes	taxis	NOUN
ftr-412	1415	70	to	to	ADP
ftr-412	1415	71	the	the	DET
ftr-412	1415	72	committee	committee	NOUN
ftr-412	1415	73	on	on	ADP
ftr-412	1415	74	fiscal	fiscal	ADJ
ftr-412	1415	75	affairs	affair	NOUN
ftr-412	1415	76	(	(	PUNCT
ftr-412	1415	77	feb	feb	PROPN
ftr-412	1415	78	.	.	PROPN
ftr-412	1415	79	2001	2001	NUM
ftr-412	1415	80	)	)	PUNCT
ftr-412	1415	81	(	(	PUNCT
ftr-412	1415	82	assessing	assess	VERB
ftr-412	1415	83	and	and	CCONJ
ftr-412	1415	84	consolidating	consolidate	VERB
ftr-412	1415	85	the	the	DET
ftr-412	1415	86	work	work	NOUN
ftr-412	1415	87	of	of	ADP
ftr-412	1415	88	the	the	DET
ftr-412	1415	89	tags	tag	NOUN
ftr-412	1415	90	completed	complete	VERB
ftr-412	1415	91	the	the	DET
ftr-412	1415	92	previous	previous	ADJ
ftr-412	1415	93	year	year	NOUN
ftr-412	1415	94	)	)	PUNCT
ftr-412	1415	95	at	at	ADP
ftr-412	1415	96	http://www.oecd.org	http://www.oecd.org	PUNCT
ftr-412	1415	97	(	(	PUNCT
ftr-412	1415	98	last	last	ADJ
ftr-412	1415	99	visited	visit	VERB
ftr-412	1415	100	aug	aug	PROPN
ftr-412	1415	101	.	.	PROPN
ftr-412	1415	102	2	2	NUM
ftr-412	1415	103	,	,	PUNCT
ftr-412	1415	104	2006	2006	NUM
ftr-412	1415	105	)	)	PUNCT
ftr-412	1415	106	;	;	PUNCT
ftr-412	1415	107	oecd	oecd	PROPN
ftr-412	1415	108	,	,	PUNCT
ftr-412	1415	109	implementation	implementation	NOUN
ftr-412	1415	110	of	of	ADP
ftr-412	1415	111	the	the	DET
ftr-412	1415	112	ottawa	ottawa	PROPN
ftr-412	1415	113	taxation	taxation	NOUN
ftr-412	1415	114	framework	framework	NOUN
ftr-412	1415	115	conditions	condition	NOUN
ftr-412	1415	116	(	(	PUNCT
ftr-412	1415	117	2003	2003	NUM
ftr-412	1415	118	)	)	PUNCT
ftr-412	1415	119	(	(	PUNCT
ftr-412	1415	120	assessing	assess	VERB
ftr-412	1415	121	progress	progress	NOUN
ftr-412	1415	122	since	since	SCONJ
ftr-412	1415	123	ottawa	ottawa	PROPN
ftr-412	1415	124	and	and	CCONJ
ftr-412	1415	125	setting	set	VERB
ftr-412	1415	126	out	out	ADP
ftr-412	1415	127	the	the	DET
ftr-412	1415	128	research	research	NOUN
ftr-412	1415	129	goals	goal	NOUN
ftr-412	1415	130	in	in	ADP
ftr-412	1415	131	third	third	ADJ
ftr-412	1415	132	party	party	NOUN
ftr-412	1415	133	providers	provider	NOUN
ftr-412	1415	134	,	,	PUNCT
ftr-412	1415	135	certified	certified	ADJ
ftr-412	1415	136	software	software	NOUN
ftr-412	1415	137	,	,	PUNCT
ftr-412	1415	138	audit	audit	NOUN
ftr-412	1415	139	interface	interface	NOUN
ftr-412	1415	140	for	for	ADP
ftr-412	1415	141	remote	remote	ADJ
ftr-412	1415	142	enforcement	enforcement	NOUN
ftr-412	1415	143	in	in	ADP
ftr-412	1415	144	consumption	consumption	NOUN
ftr-412	1415	145	taxes	taxis	NOUN
ftr-412	1415	146	)	)	PUNCT
ftr-412	1415	147	available	available	ADJ
ftr-412	1415	148	at	at	ADP
ftr-412	1415	149	http://www.oecd.org	http://www.oecd.org	PUNCT
ftr-412	1415	150	(	(	PUNCT
ftr-412	1415	151	last	last	ADJ
ftr-412	1415	152	visited	visit	VERB
ftr-412	1415	153	aug	aug	PROPN
ftr-412	1415	154	.	.	PROPN
ftr-412	1415	155	2	2	NUM
ftr-412	1415	156	,	,	PUNCT
ftr-412	1415	157	2006	2006	NUM
ftr-412	1415	158	)	)	PUNCT
ftr-412	1415	159	;	;	PUNCT
ftr-412	1415	160	directorate	directorate	VERB
ftr-412	1415	161	for	for	ADP
ftr-412	1415	162	financial	financial	ADJ
ftr-412	1415	163	,	,	PUNCT
ftr-412	1415	164	fiscal	fiscal	ADJ
ftr-412	1415	165	and	and	CCONJ
ftr-412	1415	166	enterprise	enterprise	NOUN
ftr-412	1415	167	affairs	affair	NOUN
ftr-412	1415	168	,	,	PUNCT
ftr-412	1415	169	committee	committee	NOUN
ftr-412	1415	170	on	on	ADP
ftr-412	1415	171	fiscal	fiscal	ADJ
ftr-412	1415	172	affairs	affair	NOUN
ftr-412	1415	173	,	,	PUNCT
ftr-412	1415	174	oecd	oecd	PROPN
ftr-412	1415	175	report	report	NOUN
ftr-412	1415	176	on	on	ADP
ftr-412	1415	177	automating	automate	VERB
ftr-412	1415	178	consumption	consumption	NOUN
ftr-412	1415	179	tax	tax	NOUN
ftr-412	1415	180	collection	collection	NOUN
ftr-412	1415	181	mechanisms	mechanism	NOUN
ftr-412	1415	182	,	,	PUNCT
ftr-412	1415	183	(	(	PUNCT
ftr-412	1415	184	daffe	daffe	NOUN
ftr-412	1415	185	/	/	SYM
ftr-412	1415	186	cfa(2003)43	cfa(2003)43	NOUN
ftr-412	1415	187	/	/	SYM
ftr-412	1415	188	ann5	ann5	PROPN
ftr-412	1415	189	)	)	PUNCT
ftr-412	1415	190	(	(	PUNCT
ftr-412	1415	191	july	july	PROPN
ftr-412	1415	192	1	1	NUM
ftr-412	1415	193	-	-	SYM
ftr-412	1415	194	2	2	NUM
ftr-412	1415	195	,	,	PUNCT
ftr-412	1415	196	2003	2003	NUM
ftr-412	1415	197	)	)	PUNCT
ftr-412	1415	198	at	at	ADP
ftr-412	1415	199	http://www.oecd.org	http://www.oecd.org	PUNCT
ftr-412	1415	200	(	(	PUNCT
ftr-412	1415	201	last	last	ADJ
ftr-412	1415	202	visited	visit	VERB
ftr-412	1415	203	aug	aug	PROPN
ftr-412	1415	204	.	.	PROPN
ftr-412	1415	205	2	2	NUM
ftr-412	1415	206	,	,	PUNCT
ftr-412	1415	207	2006	2006	NUM
ftr-412	1415	208	)	)	PUNCT
ftr-412	1415	209	.	.	PUNCT
ftr-412	1416	1	179	179	NUM
ftr-412	1416	2	.	.	PUNCT
ftr-412	1417	1	oecd	oecd	PROPN
ftr-412	1417	2	,	,	PUNCT
ftr-412	1417	3	consumption	consumption	NOUN
ftr-412	1417	4	tag	tag	NOUN
ftr-412	1417	5	,	,	PUNCT
ftr-412	1417	6	supra	supra	PROPN
ftr-412	1417	7	note	note	NOUN
ftr-412	1417	8	178	178	NUM
ftr-412	1417	9	,	,	PUNCT
ftr-412	1417	10	at	at	ADP
ftr-412	1417	11	8	8	NUM
ftr-412	1417	12	(	(	PUNCT
ftr-412	1417	13	discussing	discuss	VERB
ftr-412	1417	14	how	how	SCONJ
ftr-412	1417	15	“	"	PUNCT
ftr-412	1417	16	business	business	NOUN
ftr-412	1417	17	members	member	NOUN
ftr-412	1417	18	feel	feel	VERB
ftr-412	1417	19	strongly	strongly	ADV
ftr-412	1417	20	the	the	PRON
ftr-412	1417	21	simpler	simple	ADJ
ftr-412	1417	22	the	the	DET
ftr-412	1417	23	solution	solution	NOUN
ftr-412	1417	24	,	,	PUNCT
ftr-412	1417	25	the	the	PRON
ftr-412	1417	26	greater	great	ADJ
ftr-412	1417	27	the	the	DET
ftr-412	1417	28	level	level	NOUN
ftr-412	1417	29	of	of	ADP
ftr-412	1417	30	compliance	compliance	NOUN
ftr-412	1417	31	would	would	AUX
ftr-412	1417	32	be	be	AUX
ftr-412	1417	33	and	and	CCONJ
ftr-412	1417	34	that	that	SCONJ
ftr-412	1417	35	future	future	ADJ
ftr-412	1417	36	requirements	requirement	NOUN
ftr-412	1417	37	should	should	AUX
ftr-412	1417	38	leverage	leverage	VERB
ftr-412	1417	39	the	the	DET
ftr-412	1417	40	developments	development	NOUN
ftr-412	1417	41	of	of	ADP
ftr-412	1417	42	commercial	commercial	ADJ
ftr-412	1417	43	business	business	NOUN
ftr-412	1417	44	models	model	NOUN
ftr-412	1417	45	.	.	PUNCT
ftr-412	1417	46	”	"	PUNCT
ftr-412	1418	1	)	)	PUNCT
ftr-412	1418	2	180	180	NUM
ftr-412	1418	3	.	.	PUNCT
ftr-412	1419	1	oecd	oecd	PROPN
ftr-412	1419	2	,	,	PUNCT
ftr-412	1419	3	technology	technology	NOUN
ftr-412	1419	4	tag	tag	NOUN
ftr-412	1419	5	,	,	PUNCT
ftr-412	1419	6	supra	supra	PROPN
ftr-412	1419	7	note	note	NOUN
ftr-412	1419	8	178	178	NUM
ftr-412	1419	9	,	,	PUNCT
ftr-412	1419	10	at	at	ADP
ftr-412	1419	11	14	14	NUM
ftr-412	1419	12	-	-	SYM
ftr-412	1419	13	90	90	NUM
ftr-412	1419	14	(	(	PUNCT
ftr-412	1419	15	considering	consider	VERB
ftr-412	1419	16	collection	collection	NOUN
ftr-412	1419	17	models	model	NOUN
ftr-412	1419	18	,	,	PUNCT
ftr-412	1419	19	jurisdiction	jurisdiction	NOUN
ftr-412	1419	20	verification	verification	NOUN
ftr-412	1419	21	systems	system	NOUN
ftr-412	1419	22	,	,	PUNCT
ftr-412	1419	23	party	party	NOUN
ftr-412	1419	24	identification	identification	NOUN
ftr-412	1419	25	and	and	CCONJ
ftr-412	1419	26	classification	classification	NOUN
ftr-412	1419	27	systems	system	NOUN
ftr-412	1419	28	,	,	PUNCT
ftr-412	1419	29	credit	credit	NOUN
ftr-412	1419	30	card	card	NOUN
ftr-412	1419	31	applications	application	NOUN
ftr-412	1419	32	,	,	PUNCT
ftr-412	1419	33	registration	registration	NOUN
ftr-412	1419	34	systems	system	NOUN
ftr-412	1419	35	,	,	PUNCT
ftr-412	1419	36	the	the	DET
ftr-412	1419	37	tax	tax	NOUN
ftr-412	1419	38	at	at	ADP
ftr-412	1419	39	source	source	NOUN
ftr-412	1419	40	and	and	CCONJ
ftr-412	1419	41	transfer	transfer	NOUN
ftr-412	1419	42	model	model	NOUN
ftr-412	1419	43	,	,	PUNCT
ftr-412	1419	44	trusted	trust	VERB
ftr-412	1419	45	third	third	ADJ
ftr-412	1419	46	party	party	NOUN
ftr-412	1419	47	models	model	NOUN
ftr-412	1419	48	,	,	PUNCT
ftr-412	1419	49	hybrid	hybrid	ADJ
ftr-412	1419	50	tax	tax	NOUN
ftr-412	1419	51	and	and	CCONJ
ftr-412	1419	52	transfer	transfer	NOUN
ftr-412	1419	53	and	and	CCONJ
ftr-412	1419	54	clearinghouse	clearinghouse	NOUN
ftr-412	1419	55	models	model	NOUN
ftr-412	1419	56	,	,	PUNCT
ftr-412	1419	57	electronic	electronic	ADJ
ftr-412	1419	58	payments	payment	NOUN
ftr-412	1419	59	,	,	PUNCT
ftr-412	1419	60	electronic	electronic	ADJ
ftr-412	1419	61	invoicing	invoicing	NOUN
ftr-412	1419	62	,	,	PUNCT
ftr-412	1419	63	electronic	electronic	ADJ
ftr-412	1419	64	remittance	remittance	NOUN
ftr-412	1419	65	and	and	CCONJ
ftr-412	1419	66	reporting	reporting	NOUN
ftr-412	1419	67	,	,	PUNCT
ftr-412	1419	68	electronic	electronic	ADJ
ftr-412	1419	69	record	record	NOUN
ftr-412	1419	70	integrity	integrity	NOUN
ftr-412	1419	71	systems	system	NOUN
ftr-412	1419	72	and	and	CCONJ
ftr-412	1419	73	electronic	electronic	ADJ
ftr-412	1419	74	database	database	NOUN
ftr-412	1419	75	solutions	solution	NOUN
ftr-412	1419	76	.	.	PUNCT
ftr-412	1419	77	)	)	PUNCT
ftr-412	1420	1	conference	conference	NOUN
ftr-412	1420	2	was	be	AUX
ftr-412	1420	3	followed	follow	VERB
ftr-412	1420	4	by	by	ADP
ftr-412	1420	5	a	a	DET
ftr-412	1420	6	series	series	NOUN
ftr-412	1420	7	of	of	ADP
ftr-412	1420	8	reports	report	NOUN
ftr-412	1420	9	that	that	PRON
ftr-412	1420	10	broadly	broadly	ADV
ftr-412	1420	11	examined	examine	VERB
ftr-412	1420	12	tax	tax	NOUN
ftr-412	1420	13	law	law	NOUN
ftr-412	1420	14	applications	application	NOUN
ftr-412	1420	15	and	and	CCONJ
ftr-412	1420	16	the	the	DET
ftr-412	1420	17	administrative	administrative	ADJ
ftr-412	1420	18	impact	impact	NOUN
ftr-412	1420	19	of	of	ADP
ftr-412	1420	20	digital	digital	ADJ
ftr-412	1420	21	technology	technology	NOUN
ftr-412	1420	22	.	.	PUNCT
ftr-412	1421	1	throughout178	throughout178	PROPN
ftr-412	1421	2	its	its	PRON
ftr-412	1421	3	work	work	NOUN
ftr-412	1421	4	the	the	DET
ftr-412	1421	5	oecd	oecd	PROPN
ftr-412	1421	6	’s	’s	PART
ftr-412	1421	7	primary	primary	ADJ
ftr-412	1421	8	concern	concern	NOUN
ftr-412	1421	9	has	have	AUX
ftr-412	1421	10	been	be	AUX
ftr-412	1421	11	with	with	ADP
ftr-412	1421	12	the	the	DET
ftr-412	1421	13	cross	cross	ADJ
ftr-412	1421	14	-	-	ADJ
ftr-412	1421	15	border	border	ADJ
ftr-412	1421	16	aspect	aspect	NOUN
ftr-412	1421	17	of	of	ADP
ftr-412	1421	18	digital	digital	PROPN
ftr-412	1421	19	commerce	commerce	PROPN
ftr-412	1421	20	.	.	PUNCT
ftr-412	1422	1	businesses	business	NOUN
ftr-412	1422	2	pressed	press	VERB
ftr-412	1422	3	strongly	strongly	ADV
ftr-412	1422	4	,	,	PUNCT
ftr-412	1422	5	and	and	CCONJ
ftr-412	1422	6	the	the	DET
ftr-412	1422	7	oecd	oecd	PROPN
ftr-412	1422	8	conceded179	conceded179	PROPN
ftr-412	1422	9	early	early	ADV
ftr-412	1422	10	,	,	PUNCT
ftr-412	1422	11	that	that	SCONJ
ftr-412	1422	12	globally	globally	ADV
ftr-412	1422	13	effective	effective	ADJ
ftr-412	1422	14	e	e	NOUN
ftr-412	1422	15	-	-	NOUN
ftr-412	1422	16	solutions	solution	NOUN
ftr-412	1422	17	to	to	PART
ftr-412	1422	18	consumption	consumption	NOUN
ftr-412	1422	19	tax	tax	NOUN
ftr-412	1422	20	problems	problem	NOUN
ftr-412	1422	21	were	be	AUX
ftr-412	1422	22	already	already	ADV
ftr-412	1422	23	in	in	ADP
ftr-412	1422	24	place	place	NOUN
ftr-412	1422	25	,	,	PUNCT
ftr-412	1422	26	and	and	CCONJ
ftr-412	1422	27	that	that	SCONJ
ftr-412	1422	28	these	these	DET
ftr-412	1422	29	solutions	solution	NOUN
ftr-412	1422	30	,	,	PUNCT
ftr-412	1422	31	in	in	ADP
ftr-412	1422	32	aggregate	aggregate	NOUN
ftr-412	1422	33	,	,	PUNCT
ftr-412	1422	34	contained	contain	VERB
ftr-412	1422	35	the	the	DET
ftr-412	1422	36	elements	element	NOUN
ftr-412	1422	37	of	of	ADP
ftr-412	1422	38	a	a	DET
ftr-412	1422	39	fully	fully	ADV
ftr-412	1422	40	digital	digital	ADJ
ftr-412	1422	41	compliance	compliance	NOUN
ftr-412	1422	42	model	model	NOUN
ftr-412	1422	43	.	.	PUNCT
ftr-412	1423	1	participation	participation	NOUN
ftr-412	1423	2	in	in	ADP
ftr-412	1423	3	global	global	ADJ
ftr-412	1423	4	commerce	commerce	PROPN
ftr-412	1423	5	was	be	AUX
ftr-412	1423	6	and180	and180	NOUN
ftr-412	1423	7	is	be	AUX
ftr-412	1423	8	synonymous	synonymous	ADJ
ftr-412	1423	9	with	with	ADP
ftr-412	1423	10	participation	participation	NOUN
ftr-412	1423	11	in	in	ADP
ftr-412	1423	12	e	e	NOUN
ftr-412	1423	13	-	-	NOUN
ftr-412	1423	14	commerce	commerce	NOUN
ftr-412	1423	15	and	and	CCONJ
ftr-412	1423	16	e	e	NOUN
ftr-412	1423	17	-	-	NOUN
ftr-412	1423	18	tax	tax	NOUN
ftr-412	1423	19	compliance	compliance	NOUN
ftr-412	1423	20	.	.	PUNCT
ftr-412	1424	1	during	during	ADP
ftr-412	1424	2	the	the	DET
ftr-412	1424	3	opening	opening	NOUN
ftr-412	1424	4	months	month	NOUN
ftr-412	1424	5	of	of	ADP
ftr-412	1424	6	2005	2005	NUM
ftr-412	1424	7	the	the	DET
ftr-412	1424	8	oecd	oecd	PROPN
ftr-412	1424	9	issued	issue	VERB
ftr-412	1424	10	further	further	ADJ
ftr-412	1424	11	reports	report	NOUN
ftr-412	1424	12	.	.	PUNCT
ftr-412	1425	1	this	this	DET
ftr-412	1425	2	time	time	NOUN
ftr-412	1425	3	they	they	PRON
ftr-412	1425	4	focused	focus	VERB
ftr-412	1425	5	on	on	ADP
ftr-412	1425	6	the	the	DET
ftr-412	1425	7	use	use	NOUN
ftr-412	1425	8	of	of	ADP
ftr-412	1425	9	certified	certify	VERB
ftr-412	1425	10	intermediaries	intermediary	NOUN
ftr-412	1425	11	for	for	ADP
ftr-412	1425	12	determining	determine	VERB
ftr-412	1425	13	,	,	PUNCT
ftr-412	1425	14	reporting	reporting	NOUN
ftr-412	1425	15	and	and	CCONJ
ftr-412	1425	16	remitting	remit	VERB
ftr-412	1425	17	cross	cross	ADJ
ftr-412	1425	18	-	-	ADJ
ftr-412	1425	19	border	border	ADJ
ftr-412	1425	20	consumption	consumption	NOUN
ftr-412	1425	21	taxes	taxis	NOUN
ftr-412	1425	22	.	.	PUNCT
ftr-412	1426	1	the	the	DET
ftr-412	1426	2	oecd	oecd	PROPN
ftr-412	1426	3	expressly	expressly	ADV
ftr-412	1426	4	anticipates	anticipate	VERB
ftr-412	1426	5	the	the	DET
ftr-412	1426	6	“	"	PUNCT
ftr-412	1426	7	emergence	emergence	NOUN
ftr-412	1426	8	of	of	ADP
ftr-412	1426	9	global	global	ADJ
ftr-412	1426	10	intermediaries	intermediary	NOUN
ftr-412	1426	11	”	"	PUNCT
ftr-412	1426	12	and	and	CCONJ
ftr-412	1426	13	is	be	AUX
ftr-412	1426	14	proposing	propose	VERB
ftr-412	1426	15	standards	standard	NOUN
ftr-412	1426	16	706	706	NUM
ftr-412	1426	17	florida	florida	PROPN
ftr-412	1426	18	tax	tax	NOUN
ftr-412	1426	19	review	review	NOUN
ftr-412	1426	20	vol	vol	NOUN
ftr-412	1426	21	.	.	PUNCT
ftr-412	1427	1	7:10	7:10	NUM
ftr-412	1427	2	181	181	NUM
ftr-412	1427	3	.	.	PUNCT
ftr-412	1428	1	oecd	oecd	PROPN
ftr-412	1428	2	,	,	PUNCT
ftr-412	1428	3	electronic	electronic	ADJ
ftr-412	1428	4	commerce	commerce	NOUN
ftr-412	1428	5	:	:	PUNCT
ftr-412	1428	6	facilitating	facilitate	VERB
ftr-412	1428	7	collection	collection	NOUN
ftr-412	1428	8	of	of	ADP
ftr-412	1428	9	consumption	consumption	NOUN
ftr-412	1428	10	taxes	taxis	NOUN
ftr-412	1428	11	on	on	ADP
ftr-412	1428	12	business	business	NOUN
ftr-412	1428	13	-	-	PUNCT
ftr-412	1428	14	to	to	ADP
ftr-412	1428	15	-	-	PUNCT
ftr-412	1428	16	consumer	consumer	NOUN
ftr-412	1428	17	cross	cross	NOUN
ftr-412	1428	18	-	-	ADJ
ftr-412	1428	19	border	border	ADJ
ftr-412	1428	20	e	e	PROPN
ftr-412	1428	21	-	-	NOUN
ftr-412	1428	22	commerce	commerce	NOUN
ftr-412	1428	23	transactions	transaction	NOUN
ftr-412	1428	24	9	9	NUM
ftr-412	1428	25	(	(	PUNCT
ftr-412	1428	26	feb	feb	X
ftr-412	1428	27	.	.	PROPN
ftr-412	1428	28	11	11	NUM
ftr-412	1428	29	,	,	PUNCT
ftr-412	1428	30	2005	2005	NUM
ftr-412	1428	31	)	)	PUNCT
ftr-412	1428	32	(	(	PUNCT
ftr-412	1428	33	“	"	PUNCT
ftr-412	1428	34	a	a	DET
ftr-412	1428	35	global	global	ADJ
ftr-412	1428	36	intermediary	intermediary	NOUN
ftr-412	1428	37	may	may	AUX
ftr-412	1428	38	be	be	AUX
ftr-412	1428	39	based	base	VERB
ftr-412	1428	40	in	in	ADP
ftr-412	1428	41	one	one	NUM
ftr-412	1428	42	country	country	NOUN
ftr-412	1428	43	and	and	CCONJ
ftr-412	1428	44	would	would	AUX
ftr-412	1428	45	undertake	undertake	VERB
ftr-412	1428	46	intermediary	intermediary	ADJ
ftr-412	1428	47	activities	activity	NOUN
ftr-412	1428	48	in	in	ADP
ftr-412	1428	49	as	as	ADV
ftr-412	1428	50	many	many	ADJ
ftr-412	1428	51	countries	country	NOUN
ftr-412	1428	52	as	as	SCONJ
ftr-412	1428	53	suppliers	supplier	NOUN
ftr-412	1428	54	are	be	AUX
ftr-412	1428	55	required	require	VERB
ftr-412	1428	56	to	to	PART
ftr-412	1428	57	collect	collect	VERB
ftr-412	1428	58	and	and	CCONJ
ftr-412	1428	59	remit	remit	VERB
ftr-412	1428	60	consumption	consumption	NOUN
ftr-412	1428	61	taxes	taxis	NOUN
ftr-412	1428	62	on	on	ADP
ftr-412	1428	63	behalf	behalf	NOUN
ftr-412	1428	64	of	of	ADP
ftr-412	1428	65	e	e	NOUN
ftr-412	1428	66	-	-	NOUN
ftr-412	1428	67	commerce	commerce	NOUN
ftr-412	1428	68	suppliers	supplier	NOUN
ftr-412	1428	69	.	.	PUNCT
ftr-412	1429	1	in	in	ADP
ftr-412	1429	2	cases	case	NOUN
ftr-412	1429	3	where	where	SCONJ
ftr-412	1429	4	satisfactory	satisfactory	ADJ
ftr-412	1429	5	levels	level	NOUN
ftr-412	1429	6	of	of	ADP
ftr-412	1429	7	approval	approval	NOUN
ftr-412	1429	8	or	or	CCONJ
ftr-412	1429	9	financial	financial	ADJ
ftr-412	1429	10	security	security	NOUN
ftr-412	1429	11	are	be	AUX
ftr-412	1429	12	evident	evident	ADJ
ftr-412	1429	13	,	,	PUNCT
ftr-412	1429	14	countries	country	NOUN
ftr-412	1429	15	could	could	AUX
ftr-412	1429	16	be	be	AUX
ftr-412	1429	17	more	more	ADV
ftr-412	1429	18	relaxed	relaxed	ADJ
ftr-412	1429	19	…	…	PUNCT
ftr-412	1429	20	”	"	PUNCT
ftr-412	1429	21	)	)	PUNCT
ftr-412	1429	22	at	at	ADP
ftr-412	1429	23	http://www.oecd.org	http://www.oecd.org	PUNCT
ftr-412	1429	24	(	(	PUNCT
ftr-412	1429	25	last	last	ADJ
ftr-412	1429	26	visited	visit	VERB
ftr-412	1429	27	aug	aug	PROPN
ftr-412	1429	28	.	.	PROPN
ftr-412	1429	29	2	2	NUM
ftr-412	1429	30	,	,	PUNCT
ftr-412	1429	31	2006	2006	NUM
ftr-412	1429	32	)	)	PUNCT
ftr-412	1429	33	.	.	PUNCT
ftr-412	1430	1	182	182	NUM
ftr-412	1430	2	.	.	PUNCT
ftr-412	1431	1	oecd	oecd	PROPN
ftr-412	1431	2	,	,	PUNCT
ftr-412	1431	3	guidance	guidance	NOUN
ftr-412	1431	4	note	note	NOUN
ftr-412	1431	5	:	:	PUNCT
ftr-412	1431	6	guidance	guidance	NOUN
ftr-412	1431	7	for	for	ADP
ftr-412	1431	8	the	the	DET
ftr-412	1431	9	standard	standard	ADJ
ftr-412	1431	10	audit	audit	NOUN
ftr-412	1431	11	file	file	NOUN
ftr-412	1431	12	–	–	PUNCT
ftr-412	1431	13	tax	tax	NOUN
ftr-412	1431	14	(	(	PUNCT
ftr-412	1431	15	may	may	AUX
ftr-412	1431	16	,	,	PUNCT
ftr-412	1431	17	2005	2005	NUM
ftr-412	1431	18	)	)	PUNCT
ftr-412	1431	19	at	at	ADP
ftr-412	1431	20	http://www.oecd.org	http://www.oecd.org	PUNCT
ftr-412	1431	21	(	(	PUNCT
ftr-412	1431	22	last	last	ADJ
ftr-412	1431	23	visited	visit	VERB
ftr-412	1431	24	aug	aug	PROPN
ftr-412	1431	25	.	.	PROPN
ftr-412	1431	26	2	2	NUM
ftr-412	1431	27	,	,	PUNCT
ftr-412	1431	28	2006	2006	NUM
ftr-412	1431	29	)	)	PUNCT
ftr-412	1431	30	.	.	PUNCT
ftr-412	1432	1	183	183	NUM
ftr-412	1432	2	.	.	PUNCT
ftr-412	1433	1	oecd	oecd	PROPN
ftr-412	1433	2	,	,	PUNCT
ftr-412	1433	3	guidance	guidance	NOUN
ftr-412	1433	4	note	note	NOUN
ftr-412	1433	5	:	:	PUNCT
ftr-412	1433	6	guidance	guidance	NOUN
ftr-412	1433	7	on	on	ADP
ftr-412	1433	8	tax	tax	NOUN
ftr-412	1433	9	compliance	compliance	NOUN
ftr-412	1433	10	for	for	ADP
ftr-412	1433	11	business	business	NOUN
ftr-412	1433	12	and	and	CCONJ
ftr-412	1433	13	accounting	accounting	NOUN
ftr-412	1433	14	software	software	NOUN
ftr-412	1433	15	(	(	PUNCT
ftr-412	1433	16	may	may	NOUN
ftr-412	1433	17	2005	2005	NUM
ftr-412	1433	18	)	)	PUNCT
ftr-412	1433	19	at	at	ADP
ftr-412	1433	20	http://www.oecd.org	http://www.oecd.org	PUNCT
ftr-412	1433	21	(	(	PUNCT
ftr-412	1433	22	last	last	ADJ
ftr-412	1433	23	visited	visit	VERB
ftr-412	1433	24	aug	aug	PROPN
ftr-412	1433	25	.	.	PROPN
ftr-412	1433	26	2	2	NUM
ftr-412	1433	27	,	,	PUNCT
ftr-412	1433	28	2006	2006	NUM
ftr-412	1433	29	)	)	PUNCT
ftr-412	1433	30	.	.	PUNCT
ftr-412	1434	1	184	184	X
ftr-412	1434	2	.	.	PUNCT
ftr-412	1435	1	oecd	oecd	PROPN
ftr-412	1435	2	facilitating	facilitate	VERB
ftr-412	1435	3	collection	collection	NOUN
ftr-412	1435	4	,	,	PUNCT
ftr-412	1435	5	supra	supra	PROPN
ftr-412	1435	6	note	note	NOUN
ftr-412	1435	7	181	181	NUM
ftr-412	1435	8	,	,	PUNCT
ftr-412	1435	9	at	at	ADP
ftr-412	1435	10	10	10	NUM
ftr-412	1435	11	&	&	CCONJ
ftr-412	1435	12	17	17	NUM
ftr-412	1435	13	-	-	SYM
ftr-412	1435	14	21	21	NUM
ftr-412	1435	15	;	;	PUNCT
ftr-412	1435	16	oecd	oecd	PROPN
ftr-412	1435	17	,	,	PUNCT
ftr-412	1435	18	automating	automate	VERB
ftr-412	1435	19	consumption	consumption	NOUN
ftr-412	1435	20	,	,	PUNCT
ftr-412	1435	21	supra	supra	PROPN
ftr-412	1435	22	note	note	NOUN
ftr-412	1435	23	178	178	NUM
ftr-412	1435	24	,	,	PUNCT
ftr-412	1435	25	at	at	ADP
ftr-412	1435	26	10	10	NUM
ftr-412	1435	27	-	-	SYM
ftr-412	1435	28	14	14	NUM
ftr-412	1435	29	at	at	ADP
ftr-412	1435	30	http://www.oecd.org	http://www.oecd.org	PUNCT
ftr-412	1435	31	(	(	PUNCT
ftr-412	1435	32	last	last	ADJ
ftr-412	1435	33	visited	visit	VERB
ftr-412	1435	34	aug	aug	PROPN
ftr-412	1435	35	.	.	PROPN
ftr-412	1435	36	2	2	NUM
ftr-412	1435	37	,	,	PUNCT
ftr-412	1435	38	2006	2006	NUM
ftr-412	1435	39	)	)	PUNCT
ftr-412	1435	40	.	.	PUNCT
ftr-412	1436	1	185	185	NUM
ftr-412	1436	2	.	.	PUNCT
ftr-412	1437	1	oecd	oecd	PROPN
ftr-412	1437	2	,	,	PUNCT
ftr-412	1437	3	guidance	guidance	NOUN
ftr-412	1437	4	note	note	NOUN
ftr-412	1437	5	:	:	PUNCT
ftr-412	1437	6	accounting	accounting	NOUN
ftr-412	1437	7	software	software	NOUN
ftr-412	1437	8	11	11	NUM
ftr-412	1437	9	(	(	PUNCT
ftr-412	1437	10	indicating	indicate	VERB
ftr-412	1437	11	that	that	SCONJ
ftr-412	1437	12	,	,	PUNCT
ftr-412	1437	13	“	"	PUNCT
ftr-412	1437	14	[	[	X
ftr-412	1437	15	t]his	t]his	DET
ftr-412	1437	16	guidance	guidance	NOUN
ftr-412	1437	17	is	be	AUX
ftr-412	1437	18	published	publish	VERB
ftr-412	1437	19	at	at	ADP
ftr-412	1437	20	a	a	DET
ftr-412	1437	21	time	time	NOUN
ftr-412	1437	22	when	when	SCONJ
ftr-412	1437	23	corporate	corporate	ADJ
ftr-412	1437	24	governance	governance	NOUN
ftr-412	1437	25	is	be	AUX
ftr-412	1437	26	under	under	ADP
ftr-412	1437	27	scrutiny	scrutiny	NOUN
ftr-412	1437	28	as	as	ADP
ftr-412	1437	29	never	never	ADV
ftr-412	1437	30	before	before	ADV
ftr-412	1437	31	,	,	PUNCT
ftr-412	1437	32	as	as	SCONJ
ftr-412	1437	33	governments	government	NOUN
ftr-412	1437	34	worldwide	worldwide	ADV
ftr-412	1437	35	demonstrate	demonstrate	VERB
ftr-412	1437	36	a	a	DET
ftr-412	1437	37	firm	firm	ADJ
ftr-412	1437	38	resolve	resolve	NOUN
ftr-412	1437	39	to	to	PART
ftr-412	1437	40	increase	increase	VERB
ftr-412	1437	41	corporate	corporate	ADJ
ftr-412	1437	42	responsibility	responsibility	NOUN
ftr-412	1437	43	and	and	CCONJ
ftr-412	1437	44	accountability	accountability	NOUN
ftr-412	1437	45	through	through	ADP
ftr-412	1437	46	legislations	legislation	NOUN
ftr-412	1437	47	such	such	ADJ
ftr-412	1437	48	as	as	ADP
ftr-412	1437	49	the	the	DET
ftr-412	1437	50	sarbanes	sarbanes	PROPN
ftr-412	1437	51	-	-	PUNCT
ftr-412	1437	52	oxley	oxley	ADJ
ftr-412	1437	53	act	act	NOUN
ftr-412	1437	54	in	in	ADP
ftr-412	1437	55	the	the	DET
ftr-412	1437	56	us	us	PROPN
ftr-412	1437	57	,	,	PUNCT
ftr-412	1437	58	and	and	CCONJ
ftr-412	1437	59	the	the	DET
ftr-412	1437	60	eu	eu	PROPN
ftr-412	1437	61	ruling	ruling	NOUN
ftr-412	1437	62	that	that	SCONJ
ftr-412	1437	63	all	all	DET
ftr-412	1437	64	listed	list	VERB
ftr-412	1437	65	companies	company	NOUN
ftr-412	1437	66	in	in	ADP
ftr-412	1437	67	europe	europe	PROPN
ftr-412	1437	68	must	must	AUX
ftr-412	1437	69	adopt	adopt	VERB
ftr-412	1437	70	the	the	DET
ftr-412	1437	71	international	international	ADJ
ftr-412	1437	72	financial	financial	ADJ
ftr-412	1437	73	reporting	reporting	NOUN
ftr-412	1437	74	standards	standard	NOUN
ftr-412	1437	75	by	by	ADP
ftr-412	1437	76	2005	2005	NUM
ftr-412	1437	77	at	at	ADP
ftr-412	1437	78	the	the	DET
ftr-412	1437	79	latest	late	ADJ
ftr-412	1437	80	.	.	PUNCT
ftr-412	1438	1	this	this	DET
ftr-412	1438	2	guidance	guidance	NOUN
ftr-412	1438	3	does	do	AUX
ftr-412	1438	4	not	not	PART
ftr-412	1438	5	deal	deal	VERB
ftr-412	1438	6	with	with	ADP
ftr-412	1438	7	corporate	corporate	ADJ
ftr-412	1438	8	governance	governance	NOUN
ftr-412	1438	9	issues	issue	NOUN
ftr-412	1438	10	specifically	specifically	ADV
ftr-412	1438	11	,	,	PUNCT
ftr-412	1438	12	but	but	CCONJ
ftr-412	1438	13	its	its	PRON
ftr-412	1438	14	key	key	ADJ
ftr-412	1438	15	principles	principle	NOUN
ftr-412	1438	16	,	,	PUNCT
ftr-412	1438	17	especially	especially	ADV
ftr-412	1438	18	in	in	ADP
ftr-412	1438	19	the	the	DET
ftr-412	1438	20	establishment	establishment	NOUN
ftr-412	1438	21	of	of	ADP
ftr-412	1438	22	internal	internal	ADJ
ftr-412	1438	23	controls	control	NOUN
ftr-412	1438	24	and	and	CCONJ
ftr-412	1438	25	access	access	NOUN
ftr-412	1438	26	to	to	ADP
ftr-412	1438	27	data	datum	NOUN
ftr-412	1438	28	entry	entry	NOUN
ftr-412	1438	29	for	for	ADP
ftr-412	1438	30	compliance	compliance	NOUN
ftr-412	1438	31	and	and	CCONJ
ftr-412	1438	32	substantive	substantive	ADJ
ftr-412	1438	33	testing	testing	NOUN
ftr-412	1438	34	of	of	ADP
ftr-412	1438	35	these	these	DET
ftr-412	1438	36	controls	control	NOUN
ftr-412	1438	37	will	will	AUX
ftr-412	1438	38	be	be	AUX
ftr-412	1438	39	a	a	DET
ftr-412	1438	40	useful	useful	ADJ
ftr-412	1438	41	tool	tool	NOUN
ftr-412	1438	42	in	in	ADP
ftr-412	1438	43	enabling	enable	VERB
ftr-412	1438	44	businesses	business	NOUN
ftr-412	1438	45	to	to	PART
ftr-412	1438	46	meet	meet	VERB
ftr-412	1438	47	the	the	DET
ftr-412	1438	48	essential	essential	ADJ
ftr-412	1438	49	requirements	requirement	NOUN
ftr-412	1438	50	of	of	ADP
ftr-412	1438	51	this	this	DET
ftr-412	1438	52	type	type	NOUN
ftr-412	1438	53	of	of	ADP
ftr-412	1438	54	legislation	legislation	NOUN
ftr-412	1438	55	.	.	PUNCT
ftr-412	1438	56	”	"	PUNCT
ftr-412	1438	57	)	)	PUNCT
ftr-412	1438	58	at	at	ADP
ftr-412	1438	59	http://www.oecd.org	http://www.oecd.org	PUNCT
ftr-412	1438	60	(	(	PUNCT
ftr-412	1438	61	last	last	ADJ
ftr-412	1438	62	visited	visit	VERB
ftr-412	1438	63	aug	aug	PROPN
ftr-412	1438	64	.	.	PROPN
ftr-412	1438	65	2	2	NUM
ftr-412	1438	66	,	,	PUNCT
ftr-412	1438	67	2006	2006	NUM
ftr-412	1438	68	)	)	PUNCT
ftr-412	1438	69	.	.	PUNCT
ftr-412	1439	1	186	186	NUM
ftr-412	1439	2	.	.	PUNCT
ftr-412	1440	1	streamlined	streamline	VERB
ftr-412	1440	2	sales	sale	NOUN
ftr-412	1440	3	and	and	CCONJ
ftr-412	1440	4	use	use	VERB
ftr-412	1440	5	tax	tax	NOUN
ftr-412	1440	6	agreement	agreement	NOUN
ftr-412	1440	7	,	,	PUNCT
ftr-412	1440	8	supra	supra	PROPN
ftr-412	1440	9	note	note	NOUN
ftr-412	1440	10	140	140	NUM
ftr-412	1440	11	at	at	ADP
ftr-412	1440	12	§	§	PROPN
ftr-412	1440	13	203	203	NUM
ftr-412	1440	14	.	.	PUNCT
ftr-412	1440	15	187	187	NUM
ftr-412	1440	16	.	.	PUNCT
ftr-412	1441	1	streamlined	streamline	VERB
ftr-412	1441	2	sales	sale	NOUN
ftr-412	1441	3	and	and	CCONJ
ftr-412	1441	4	use	use	VERB
ftr-412	1441	5	tax	tax	NOUN
ftr-412	1441	6	agreement	agreement	NOUN
ftr-412	1441	7	,	,	PUNCT
ftr-412	1441	8	supra	supra	PROPN
ftr-412	1441	9	note	note	NOUN
ftr-412	1441	10	140	140	NUM
ftr-412	1441	11	at	at	ADP
ftr-412	1441	12	§	§	PROPN
ftr-412	1441	13	203	203	NUM
ftr-412	1441	14	.	.	PUNCT
ftr-412	1442	1	for	for	ADP
ftr-412	1442	2	their	their	PRON
ftr-412	1442	3	certification	certification	NOUN
ftr-412	1442	4	in	in	ADP
ftr-412	1442	5	consumption	consumption	NOUN
ftr-412	1442	6	tax	tax	NOUN
ftr-412	1442	7	matters	matter	NOUN
ftr-412	1442	8	.	.	PUNCT
ftr-412	1443	1	guidance	guidance	NOUN
ftr-412	1443	2	notes	note	NOUN
ftr-412	1443	3	are181	are181	PROPN
ftr-412	1443	4	available	available	ADJ
ftr-412	1443	5	on	on	ADP
ftr-412	1443	6	the	the	DET
ftr-412	1443	7	proper	proper	ADJ
ftr-412	1443	8	structure	structure	NOUN
ftr-412	1443	9	,	,	PUNCT
ftr-412	1443	10	format	format	NOUN
ftr-412	1443	11	,	,	PUNCT
ftr-412	1443	12	and	and	CCONJ
ftr-412	1443	13	application	application	NOUN
ftr-412	1443	14	of	of	ADP
ftr-412	1443	15	an	an	DET
ftr-412	1443	16	e	e	NOUN
ftr-412	1443	17	-	-	NOUN
ftr-412	1443	18	tax	tax	ADJ
ftr-412	1443	19	audit	audit	NOUN
ftr-412	1443	20	file,182	file,182	PROPN
ftr-412	1443	21	as	as	ADV
ftr-412	1443	22	well	well	ADV
ftr-412	1443	23	as	as	ADP
ftr-412	1443	24	on	on	ADP
ftr-412	1443	25	the	the	DET
ftr-412	1443	26	evaluation	evaluation	NOUN
ftr-412	1443	27	of	of	ADP
ftr-412	1443	28	tax	tax	NOUN
ftr-412	1443	29	accounting	accounting	NOUN
ftr-412	1443	30	software	software	NOUN
ftr-412	1443	31	.	.	PUNCT
ftr-412	1444	1	these	these	DET
ftr-412	1444	2	oecd183	oecd183	PROPN
ftr-412	1444	3	guidance	guidance	NOUN
ftr-412	1444	4	notes	note	NOUN
ftr-412	1444	5	are	be	AUX
ftr-412	1444	6	a	a	DET
ftr-412	1444	7	first	first	ADJ
ftr-412	1444	8	effort	effort	NOUN
ftr-412	1444	9	to	to	PART
ftr-412	1444	10	develop	develop	VERB
ftr-412	1444	11	a	a	DET
ftr-412	1444	12	tax	tax	NOUN
ftr-412	1444	13	-	-	PUNCT
ftr-412	1444	14	specific	specific	ADJ
ftr-412	1444	15	international	international	ADJ
ftr-412	1444	16	software	software	NOUN
ftr-412	1444	17	certification	certification	NOUN
ftr-412	1444	18	regime	regime	NOUN
ftr-412	1444	19	.	.	PUNCT
ftr-412	1445	1	it	it	PRON
ftr-412	1445	2	is	be	AUX
ftr-412	1445	3	clear	clear	ADJ
ftr-412	1445	4	that	that	SCONJ
ftr-412	1445	5	the	the	DET
ftr-412	1445	6	oecd	oecd	PROPN
ftr-412	1445	7	anticipates	anticipate	VERB
ftr-412	1445	8	the	the	DET
ftr-412	1445	9	development	development	NOUN
ftr-412	1445	10	of	of	ADP
ftr-412	1445	11	software	software	NOUN
ftr-412	1445	12	certification	certification	NOUN
ftr-412	1445	13	programs	program	NOUN
ftr-412	1445	14	similar	similar	ADJ
ftr-412	1445	15	to	to	ADP
ftr-412	1445	16	those	those	PRON
ftr-412	1445	17	under	under	ADP
ftr-412	1445	18	the	the	DET
ftr-412	1445	19	ssuta	ssuta	NOUN
ftr-412	1445	20	.	.	PUNCT
ftr-412	1446	1	some	some	DET
ftr-412	1446	2	vat	vat	NOUN
ftr-412	1446	3	system	system	NOUN
ftr-412	1446	4	certifications	certification	NOUN
ftr-412	1446	5	may	may	AUX
ftr-412	1446	6	be	be	AUX
ftr-412	1446	7	single	single	ADJ
ftr-412	1446	8	-	-	PUNCT
ftr-412	1446	9	jurisdiction	jurisdiction	NOUN
ftr-412	1446	10	based	base	VERB
ftr-412	1446	11	,	,	PUNCT
ftr-412	1446	12	while	while	SCONJ
ftr-412	1446	13	others	other	NOUN
ftr-412	1446	14	may	may	AUX
ftr-412	1446	15	be	be	AUX
ftr-412	1446	16	multi	multi	ADJ
ftr-412	1446	17	-	-	ADJ
ftr-412	1446	18	jurisdictional	jurisdictional	ADJ
ftr-412	1446	19	.	.	PUNCT
ftr-412	1447	1	the	the	DET
ftr-412	1447	2	oecd	oecd	PROPN
ftr-412	1447	3	’s	’s	PART
ftr-412	1447	4	work	work	NOUN
ftr-412	1447	5	expressly	expressly	ADV
ftr-412	1447	6	references	reference	VERB
ftr-412	1447	7	the	the	DET
ftr-412	1447	8	software	software	NOUN
ftr-412	1447	9	certification	certification	NOUN
ftr-412	1447	10	aspects	aspect	NOUN
ftr-412	1447	11	of	of	ADP
ftr-412	1447	12	ssuta	ssuta	NOUN
ftr-412	1447	13	they	they	PRON
ftr-412	1447	14	also	also	ADV
ftr-412	1447	15	expressly	expressly	ADV
ftr-412	1447	16	link	link	VERB
ftr-412	1447	17	the	the	DET
ftr-412	1447	18	vat	vat	NOUN
ftr-412	1447	19	software-184	software-184	NOUN
ftr-412	1447	20	standard	standard	ADJ
ftr-412	1447	21	setting	set	VERB
ftr-412	1447	22	effort	effort	NOUN
ftr-412	1447	23	to	to	ADP
ftr-412	1447	24	the	the	DET
ftr-412	1447	25	rules	rule	NOUN
ftr-412	1447	26	of	of	ADP
ftr-412	1447	27	corporate	corporate	ADJ
ftr-412	1447	28	governance	governance	NOUN
ftr-412	1447	29	under	under	ADP
ftr-412	1447	30	the	the	DET
ftr-412	1447	31	sarbanesoxley	sarbanesoxley	PROPN
ftr-412	1447	32	act	act	NOUN
ftr-412	1447	33	,	,	PUNCT
ftr-412	1447	34	and	and	CCONJ
ftr-412	1447	35	the	the	DET
ftr-412	1447	36	international	international	ADJ
ftr-412	1447	37	financial	financial	ADJ
ftr-412	1447	38	reporting	reporting	NOUN
ftr-412	1447	39	standards	standard	NOUN
ftr-412	1447	40	that	that	PRON
ftr-412	1447	41	became	become	VERB
ftr-412	1447	42	mandatory	mandatory	ADJ
ftr-412	1447	43	throughout	throughout	ADP
ftr-412	1447	44	the	the	DET
ftr-412	1447	45	eu	eu	PROPN
ftr-412	1447	46	by	by	ADP
ftr-412	1447	47	the	the	DET
ftr-412	1447	48	close	close	NOUN
ftr-412	1447	49	of	of	ADP
ftr-412	1447	50	2005.185	2005.185	NUM
ftr-412	1447	51	4	4	NUM
ftr-412	1447	52	.	.	PUNCT
ftr-412	1448	1	ssuta	ssuta	ADJ
ftr-412	1448	2	–	–	PUNCT
ftr-412	1448	3	reality	reality	NOUN
ftr-412	1448	4	of	of	ADP
ftr-412	1448	5	rst	rst	PROPN
ftr-412	1448	6	software	software	NOUN
ftr-412	1448	7	certification	certification	NOUN
ftr-412	1448	8	the	the	DET
ftr-412	1448	9	ssuta	ssuta	NOUN
ftr-412	1448	10	provides	provide	VERB
ftr-412	1448	11	three	three	NUM
ftr-412	1448	12	models	model	NOUN
ftr-412	1448	13	for	for	ADP
ftr-412	1448	14	software	software	NOUN
ftr-412	1448	15	certification	certification	NOUN
ftr-412	1448	16	:	:	PUNCT
ftr-412	1448	17	the	the	DET
ftr-412	1448	18	certified	certify	VERB
ftr-412	1448	19	service	service	NOUN
ftr-412	1448	20	provider	provider	NOUN
ftr-412	1448	21	(	(	PUNCT
ftr-412	1448	22	csp	csp	PROPN
ftr-412	1448	23	)	)	PUNCT
ftr-412	1448	24	;	;	PUNCT
ftr-412	1448	25	the	the	DET
ftr-412	1448	26	certified	certify	VERB
ftr-412	1448	27	automated	automate	VERB
ftr-412	1448	28	system	system	NOUN
ftr-412	1448	29	(	(	PUNCT
ftr-412	1448	30	cas	cas	PROPN
ftr-412	1448	31	)	)	PUNCT
ftr-412	1448	32	;	;	PUNCT
ftr-412	1448	33	and186	and186	PROPN
ftr-412	1448	34	187	187	NUM
ftr-412	1448	35	2006	2006	NUM
ftr-412	1448	36	]	]	PUNCT
ftr-412	1448	37	biometrics	biometric	NOUN
ftr-412	1448	38	:	:	PUNCT
ftr-412	1448	39	solving	solve	VERB
ftr-412	1448	40	the	the	DET
ftr-412	1448	41	regressivity	regressivity	NOUN
ftr-412	1448	42	of	of	ADP
ftr-412	1448	43	vats	vat	NOUN
ftr-412	1448	44	and	and	CCONJ
ftr-412	1448	45	rsts	rst	VERB
ftr-412	1448	46	707	707	NUM
ftr-412	1448	47	188	188	NUM
ftr-412	1448	48	.	.	PUNCT
ftr-412	1449	1	streamlined	streamline	VERB
ftr-412	1449	2	sales	sale	NOUN
ftr-412	1449	3	and	and	CCONJ
ftr-412	1449	4	use	use	VERB
ftr-412	1449	5	tax	tax	NOUN
ftr-412	1449	6	agreement	agreement	NOUN
ftr-412	1449	7	,	,	PUNCT
ftr-412	1449	8	supra	supra	PROPN
ftr-412	1449	9	note	note	VERB
ftr-412	1449	10	142	142	NUM
ftr-412	1449	11	at	at	ADP
ftr-412	1449	12	§	§	PROPN
ftr-412	1449	13	207	207	NUM
ftr-412	1449	14	.	.	PUNCT
ftr-412	1449	15	189	189	NUM
ftr-412	1449	16	.	.	PUNCT
ftr-412	1450	1	in	in	ADP
ftr-412	1450	2	2001	2001	NUM
ftr-412	1450	3	four	four	NUM
ftr-412	1450	4	states	state	NOUN
ftr-412	1450	5	(	(	PUNCT
ftr-412	1450	6	kansas	kansas	PROPN
ftr-412	1450	7	,	,	PUNCT
ftr-412	1450	8	michigan	michigan	PROPN
ftr-412	1450	9	,	,	PUNCT
ftr-412	1450	10	north	north	PROPN
ftr-412	1450	11	carolina	carolina	PROPN
ftr-412	1450	12	,	,	PUNCT
ftr-412	1450	13	and	and	CCONJ
ftr-412	1450	14	wisconsin	wisconsin	PROPN
ftr-412	1450	15	)	)	PUNCT
ftr-412	1450	16	participated	participate	VERB
ftr-412	1450	17	in	in	ADP
ftr-412	1450	18	a	a	DET
ftr-412	1450	19	pilot	pilot	NOUN
ftr-412	1450	20	project	project	NOUN
ftr-412	1450	21	to	to	PART
ftr-412	1450	22	test	test	VERB
ftr-412	1450	23	the	the	DET
ftr-412	1450	24	csp	csp	PROPN
ftr-412	1450	25	concept	concept	PROPN
ftr-412	1450	26	.	.	PUNCT
ftr-412	1451	1	three	three	NUM
ftr-412	1451	2	firms	firm	NOUN
ftr-412	1451	3	applied	apply	VERB
ftr-412	1451	4	to	to	PART
ftr-412	1451	5	participate	participate	VERB
ftr-412	1451	6	as	as	ADP
ftr-412	1451	7	csp	csp	PROPN
ftr-412	1451	8	’s	’s	PART
ftr-412	1451	9	,	,	PUNCT
ftr-412	1451	10	(	(	PUNCT
ftr-412	1451	11	taxware	taxware	PROPN
ftr-412	1451	12	international	international	PROPN
ftr-412	1451	13	,	,	PUNCT
ftr-412	1451	14	pitney	pitney	NOUN
ftr-412	1451	15	-	-	PUNCT
ftr-412	1451	16	bowes	bowes	NOUN
ftr-412	1451	17	/	/	SYM
ftr-412	1451	18	vertex	vertex	NOUN
ftr-412	1451	19	,	,	PUNCT
ftr-412	1451	20	and	and	CCONJ
ftr-412	1451	21	e	e	NOUN
ftr-412	1451	22	-	-	NOUN
ftr-412	1451	23	salestax	salestax	NOUN
ftr-412	1451	24	)	)	PUNCT
ftr-412	1451	25	,	,	PUNCT
ftr-412	1451	26	two	two	NUM
ftr-412	1451	27	were	be	AUX
ftr-412	1451	28	certified	certify	VERB
ftr-412	1451	29	as	as	ADP
ftr-412	1451	30	csps	csp	NOUN
ftr-412	1451	31	,	,	PUNCT
ftr-412	1451	32	(	(	PUNCT
ftr-412	1451	33	taxware	taxware	PROPN
ftr-412	1451	34	international	international	PROPN
ftr-412	1451	35	,	,	PUNCT
ftr-412	1451	36	pitney	pitney	NOUN
ftr-412	1451	37	-	-	PUNCT
ftr-412	1451	38	bowes	bowes	NOUN
ftr-412	1451	39	/	/	SYM
ftr-412	1451	40	vertex	vertex	NOUN
ftr-412	1451	41	)	)	PUNCT
ftr-412	1451	42	.	.	PUNCT
ftr-412	1452	1	the	the	DET
ftr-412	1452	2	pilot	pilot	NOUN
ftr-412	1452	3	project	project	NOUN
ftr-412	1452	4	was	be	AUX
ftr-412	1452	5	successful	successful	ADJ
ftr-412	1452	6	in	in	ADP
ftr-412	1452	7	establishing	establish	VERB
ftr-412	1452	8	the	the	DET
ftr-412	1452	9	viability	viability	NOUN
ftr-412	1452	10	of	of	ADP
ftr-412	1452	11	the	the	DET
ftr-412	1452	12	csp	csp	PROPN
ftr-412	1452	13	concept	concept	PROPN
ftr-412	1452	14	.	.	PUNCT
ftr-412	1453	1	the	the	DET
ftr-412	1453	2	streamlined	streamline	VERB
ftr-412	1453	3	sales	sale	NOUN
ftr-412	1453	4	tax	tax	NOUN
ftr-412	1453	5	project	project	NOUN
ftr-412	1453	6	web	web	NOUN
ftr-412	1453	7	site	site	NOUN
ftr-412	1453	8	indicates	indicate	VERB
ftr-412	1453	9	:	:	PUNCT
ftr-412	1453	10	“	"	PUNCT
ftr-412	1453	11	the	the	DET
ftr-412	1453	12	pilot	pilot	NOUN
ftr-412	1453	13	project	project	NOUN
ftr-412	1453	14	established	establish	VERB
ftr-412	1453	15	that	that	SCONJ
ftr-412	1453	16	the	the	DET
ftr-412	1453	17	use	use	NOUN
ftr-412	1453	18	of	of	ADP
ftr-412	1453	19	a	a	DET
ftr-412	1453	20	third	third	ADJ
ftr-412	1453	21	-	-	PUNCT
ftr-412	1453	22	party	party	NOUN
ftr-412	1453	23	provider	provider	NOUN
ftr-412	1453	24	was	be	AUX
ftr-412	1453	25	viable	viable	ADJ
ftr-412	1453	26	.	.	PUNCT
ftr-412	1454	1	systems	system	NOUN
ftr-412	1454	2	and	and	CCONJ
ftr-412	1454	3	procedures	procedure	NOUN
ftr-412	1454	4	were	be	AUX
ftr-412	1454	5	established	establish	VERB
ftr-412	1454	6	that	that	PRON
ftr-412	1454	7	resulted	result	VERB
ftr-412	1454	8	in	in	ADP
ftr-412	1454	9	the	the	DET
ftr-412	1454	10	actual	actual	ADJ
ftr-412	1454	11	collection	collection	NOUN
ftr-412	1454	12	and	and	CCONJ
ftr-412	1454	13	remittance	remittance	NOUN
ftr-412	1454	14	of	of	ADP
ftr-412	1454	15	sales	sale	NOUN
ftr-412	1454	16	and	and	CCONJ
ftr-412	1454	17	use	use	VERB
ftr-412	1454	18	tax	tax	NOUN
ftr-412	1454	19	by	by	ADP
ftr-412	1454	20	a	a	DET
ftr-412	1454	21	vendor	vendor	NOUN
ftr-412	1454	22	on	on	ADP
ftr-412	1454	23	behalf	behalf	NOUN
ftr-412	1454	24	of	of	ADP
ftr-412	1454	25	a	a	DET
ftr-412	1454	26	retailer	retailer	NOUN
ftr-412	1454	27	.	.	PUNCT
ftr-412	1455	1	knowledge	knowledge	NOUN
ftr-412	1455	2	and	and	CCONJ
ftr-412	1455	3	experience	experience	NOUN
ftr-412	1455	4	was	be	AUX
ftr-412	1455	5	obtained	obtain	VERB
ftr-412	1455	6	by	by	ADP
ftr-412	1455	7	the	the	DET
ftr-412	1455	8	participating	participate	VERB
ftr-412	1455	9	states	state	NOUN
ftr-412	1455	10	and	and	CCONJ
ftr-412	1455	11	vendors	vendor	NOUN
ftr-412	1455	12	.	.	PUNCT
ftr-412	1455	13	”	"	PUNCT
ftr-412	1456	1	see	see	VERB
ftr-412	1456	2	http://www.streamlinedsalestax.org	http://www.streamlinedsalestax.org	PROPN
ftr-412	1456	3	(	(	PUNCT
ftr-412	1456	4	last	last	ADJ
ftr-412	1456	5	visited	visit	VERB
ftr-412	1456	6	aug	aug	PROPN
ftr-412	1456	7	.	.	PROPN
ftr-412	1456	8	2	2	NUM
ftr-412	1456	9	,	,	PUNCT
ftr-412	1456	10	2006	2006	NUM
ftr-412	1456	11	)	)	PUNCT
ftr-412	1456	12	.	.	PUNCT
ftr-412	1457	1	190	190	NUM
ftr-412	1457	2	.	.	PUNCT
ftr-412	1458	1	streamlined	streamline	VERB
ftr-412	1458	2	sales	sale	NOUN
ftr-412	1458	3	and	and	CCONJ
ftr-412	1458	4	use	use	VERB
ftr-412	1458	5	tax	tax	NOUN
ftr-412	1458	6	agreement	agreement	NOUN
ftr-412	1458	7	,	,	PUNCT
ftr-412	1458	8	supra	supra	PROPN
ftr-412	1458	9	note	note	VERB
ftr-412	1458	10	130	130	NUM
ftr-412	1458	11	at	at	ADP
ftr-412	1458	12	§	§	PROPN
ftr-412	1458	13	501	501	NUM
ftr-412	1458	14	(	(	PUNCT
ftr-412	1458	15	c	c	NOUN
ftr-412	1458	16	)	)	PUNCT
ftr-412	1458	17	and	and	CCONJ
ftr-412	1458	18	(	(	PUNCT
ftr-412	1458	19	d	d	NOUN
ftr-412	1458	20	)	)	PUNCT
ftr-412	1458	21	.	.	PUNCT
ftr-412	1459	1	191	191	NUM
ftr-412	1459	2	.	.	PUNCT
ftr-412	1459	3	uniform	uniform	ADJ
ftr-412	1459	4	sales	sale	NOUN
ftr-412	1459	5	and	and	CCONJ
ftr-412	1459	6	use	use	VERB
ftr-412	1459	7	tax	tax	NOUN
ftr-412	1459	8	administration	administration	PROPN
ftr-412	1459	9	act	act	PROPN
ftr-412	1459	10	,	,	PUNCT
ftr-412	1459	11	supra	supra	PROPN
ftr-412	1459	12	note	note	NOUN
ftr-412	1459	13	145	145	NUM
ftr-412	1459	14	at	at	ADP
ftr-412	1459	15	§	§	PROPN
ftr-412	1459	16	§	§	PROPN
ftr-412	1459	17	9(b	9(b	NUM
ftr-412	1459	18	)	)	PUNCT
ftr-412	1459	19	and	and	CCONJ
ftr-412	1459	20	(	(	PUNCT
ftr-412	1459	21	c	c	X
ftr-412	1459	22	)	)	PUNCT
ftr-412	1459	23	(	(	PUNCT
ftr-412	1459	24	for	for	ADP
ftr-412	1459	25	cas	cas	PROPN
ftr-412	1459	26	and	and	CCONJ
ftr-412	1459	27	cps	cp	NOUN
ftr-412	1459	28	respectively	respectively	ADV
ftr-412	1459	29	)	)	PUNCT
ftr-412	1459	30	.	.	PUNCT
ftr-412	1460	1	192	192	NUM
ftr-412	1460	2	.	.	PUNCT
ftr-412	1460	3	stephen	stephen	PROPN
ftr-412	1460	4	moore	moore	PROPN
ftr-412	1460	5	,	,	PUNCT
ftr-412	1460	6	an	an	DET
ftr-412	1460	7	uneasy	uneasy	ADJ
ftr-412	1460	8	marriage	marriage	NOUN
ftr-412	1460	9	:	:	PUNCT
ftr-412	1460	10	sellers	seller	NOUN
ftr-412	1460	11	and	and	CCONJ
ftr-412	1460	12	certified	certified	ADJ
ftr-412	1460	13	service	service	NOUN
ftr-412	1460	14	providers	provider	NOUN
ftr-412	1460	15	,	,	PUNCT
ftr-412	1460	16	21	21	NUM
ftr-412	1460	17	j.	j.	PROPN
ftr-412	1460	18	state	state	PROPN
ftr-412	1460	19	tax’n	tax’n	NOUN
ftr-412	1460	20	65	65	NUM
ftr-412	1460	21	,	,	PUNCT
ftr-412	1460	22	72	72	NUM
ftr-412	1460	23	(	(	PUNCT
ftr-412	1460	24	2003	2003	NUM
ftr-412	1460	25	)	)	PUNCT
ftr-412	1460	26	.	.	PUNCT
ftr-412	1461	1	(	(	PUNCT
ftr-412	1461	2	“	"	PUNCT
ftr-412	1461	3	the	the	DET
ftr-412	1461	4	relationship	relationship	NOUN
ftr-412	1461	5	[	[	X
ftr-412	1461	6	between	between	ADP
ftr-412	1461	7	sellers	seller	NOUN
ftr-412	1461	8	and	and	CCONJ
ftr-412	1461	9	service	service	NOUN
ftr-412	1461	10	providers	provider	NOUN
ftr-412	1461	11	]	]	PUNCT
ftr-412	1461	12	is	be	AUX
ftr-412	1461	13	inherently	inherently	ADV
ftr-412	1461	14	adversarial	adversarial	ADJ
ftr-412	1461	15	and	and	CCONJ
ftr-412	1461	16	each	each	DET
ftr-412	1461	17	party	party	NOUN
ftr-412	1461	18	needs	need	VERB
ftr-412	1461	19	to	to	PART
ftr-412	1461	20	develop	develop	VERB
ftr-412	1461	21	audit	audit	NOUN
ftr-412	1461	22	strategies	strategy	NOUN
ftr-412	1461	23	for	for	ADP
ftr-412	1461	24	protecting	protect	VERB
ftr-412	1461	25	itself	itself	PRON
ftr-412	1461	26	from	from	ADP
ftr-412	1461	27	the	the	DET
ftr-412	1461	28	other	other	ADJ
ftr-412	1461	29	party	party	NOUN
ftr-412	1461	30	in	in	ADP
ftr-412	1461	31	what	what	PRON
ftr-412	1461	32	may	may	AUX
ftr-412	1461	33	prove	prove	VERB
ftr-412	1461	34	to	to	PART
ftr-412	1461	35	be	be	AUX
ftr-412	1461	36	an	an	DET
ftr-412	1461	37	unhappy	unhappy	ADJ
ftr-412	1461	38	marriage	marriage	NOUN
ftr-412	1461	39	for	for	ADP
ftr-412	1461	40	these	these	DET
ftr-412	1461	41	partners	partner	NOUN
ftr-412	1461	42	in	in	ADP
ftr-412	1461	43	commerce	commerce	NOUN
ftr-412	1461	44	.	.	PUNCT
ftr-412	1461	45	.	.	PUNCT
ftr-412	1461	46	.	.	PUNCT
ftr-412	1461	47	.	.	PUNCT
ftr-412	1462	1	can	can	AUX
ftr-412	1462	2	csps	csps	AUX
ftr-412	1462	3	audit	audit	VERB
ftr-412	1462	4	sellers	seller	NOUN
ftr-412	1462	5	to	to	PART
ftr-412	1462	6	determine	determine	VERB
ftr-412	1462	7	whether	whether	SCONJ
ftr-412	1462	8	there	there	PRON
ftr-412	1462	9	is	be	VERB
ftr-412	1462	10	probably	probably	ADV
ftr-412	1462	11	cause	cause	ADJ
ftr-412	1462	12	to	to	PART
ftr-412	1462	13	believe	believe	VERB
ftr-412	1462	14	that	that	SCONJ
ftr-412	1462	15	a	a	DET
ftr-412	1462	16	seller	seller	NOUN
ftr-412	1462	17	has	have	AUX
ftr-412	1462	18	committed	commit	VERB
ftr-412	1462	19	fraud	fraud	NOUN
ftr-412	1462	20	or	or	CCONJ
ftr-412	1462	21	made	make	VERB
ftr-412	1462	22	a	a	DET
ftr-412	1462	23	material	material	ADJ
ftr-412	1462	24	misrepresentation	misrepresentation	NOUN
ftr-412	1462	25	?	?	PUNCT
ftr-412	1462	26	”	"	PUNCT
ftr-412	1463	1	moore	moore	PROPN
ftr-412	1463	2	asks	ask	VERB
ftr-412	1463	3	what	what	PRON
ftr-412	1463	4	would	would	AUX
ftr-412	1463	5	happen	happen	VERB
ftr-412	1463	6	if	if	SCONJ
ftr-412	1463	7	a	a	DET
ftr-412	1463	8	seller	seller	NOUN
ftr-412	1463	9	simply	simply	ADV
ftr-412	1463	10	provides	provide	VERB
ftr-412	1463	11	faulty	faulty	ADJ
ftr-412	1463	12	information	information	NOUN
ftr-412	1463	13	to	to	ADP
ftr-412	1463	14	the	the	DET
ftr-412	1463	15	csp	csp	PROPN
ftr-412	1463	16	without	without	ADP
ftr-412	1463	17	,	,	PUNCT
ftr-412	1463	18	rising	rise	VERB
ftr-412	1463	19	to	to	ADP
ftr-412	1463	20	the	the	DET
ftr-412	1463	21	level	level	NOUN
ftr-412	1463	22	of	of	ADP
ftr-412	1463	23	misrepresentation	misrepresentation	NOUN
ftr-412	1463	24	or	or	CCONJ
ftr-412	1463	25	fraud	fraud	NOUN
ftr-412	1463	26	,	,	PUNCT
ftr-412	1463	27	but	but	CCONJ
ftr-412	1463	28	there	there	PRON
ftr-412	1463	29	tax	tax	NOUN
ftr-412	1463	30	collection	collection	NOUN
ftr-412	1463	31	was	be	AUX
ftr-412	1463	32	short	short	ADJ
ftr-412	1463	33	nevertheless	nevertheless	ADV
ftr-412	1463	34	?	?	PUNCT
ftr-412	1463	35	)	)	PUNCT
ftr-412	1463	36	.	.	PUNCT
ftr-412	1464	1	193	193	NUM
ftr-412	1464	2	.	.	PUNCT
ftr-412	1465	1	american	american	PROPN
ftr-412	1465	2	institute	institute	PROPN
ftr-412	1465	3	of	of	ADP
ftr-412	1465	4	certified	certify	VERB
ftr-412	1465	5	public	public	ADJ
ftr-412	1465	6	accountants	accountant	NOUN
ftr-412	1465	7	,	,	PUNCT
ftr-412	1465	8	professional	professional	ADJ
ftr-412	1465	9	standards	standard	NOUN
ftr-412	1465	10	,	,	PUNCT
ftr-412	1465	11	vol	vol	NOUN
ftr-412	1465	12	.	.	PROPN
ftr-412	1465	13	1	1	NUM
ftr-412	1465	14	au	au	ADP
ftr-412	1465	15	§	§	PROPN
ftr-412	1465	16	319	319	NUM
ftr-412	1465	17	the	the	DET
ftr-412	1465	18	effect	effect	NOUN
ftr-412	1465	19	of	of	ADP
ftr-412	1465	20	information	information	NOUN
ftr-412	1465	21	technology	technology	NOUN
ftr-412	1465	22	on	on	ADP
ftr-412	1465	23	the	the	DET
ftr-412	1465	24	auditor	auditor	NOUN
ftr-412	1465	25	’s	’s	PART
ftr-412	1465	26	consideration	consideration	NOUN
ftr-412	1465	27	of	of	ADP
ftr-412	1465	28	internal	internal	ADJ
ftr-412	1465	29	control	control	NOUN
ftr-412	1465	30	in	in	ADP
ftr-412	1465	31	a	a	DET
ftr-412	1465	32	financial	financial	ADJ
ftr-412	1465	33	statement	statement	NOUN
ftr-412	1465	34	audit	audit	NOUN
ftr-412	1465	35	,	,	PUNCT
ftr-412	1465	36	as	as	SCONJ
ftr-412	1465	37	amending	amend	VERB
ftr-412	1465	38	sas	sa	VERB
ftr-412	1465	39	no	no	INTJ
ftr-412	1465	40	.	.	PROPN
ftr-412	1465	41	55	55	NUM
ftr-412	1465	42	consideration	consideration	NOUN
ftr-412	1465	43	of	of	ADP
ftr-412	1465	44	internal	internal	ADJ
ftr-412	1465	45	control	control	NOUN
ftr-412	1465	46	in	in	ADP
ftr-412	1465	47	a	a	DET
ftr-412	1465	48	financial	financial	ADJ
ftr-412	1465	49	statement	statement	NOUN
ftr-412	1465	50	audit	audit	NOUN
ftr-412	1465	51	.	.	PUNCT
ftr-412	1466	1	the	the	DET
ftr-412	1466	2	certified	certify	VERB
ftr-412	1466	3	proprietary	proprietary	ADJ
ftr-412	1466	4	system	system	NOUN
ftr-412	1466	5	(	(	PUNCT
ftr-412	1466	6	cps	cps	PROPN
ftr-412	1466	7	)	)	PUNCT
ftr-412	1466	8	.	.	PUNCT
ftr-412	1467	1	in	in	ADP
ftr-412	1467	2	2001	2001	NUM
ftr-412	1467	3	the	the	DET
ftr-412	1467	4	viability	viability	NOUN
ftr-412	1467	5	of	of	ADP
ftr-412	1467	6	the	the	DET
ftr-412	1467	7	csp	csp	PROPN
ftr-412	1467	8	model188	model188	PROPN
ftr-412	1467	9	was	be	AUX
ftr-412	1467	10	successfully	successfully	ADV
ftr-412	1467	11	tested	test	VERB
ftr-412	1467	12	in	in	ADP
ftr-412	1467	13	a	a	DET
ftr-412	1467	14	pilot	pilot	NOUN
ftr-412	1467	15	project	project	NOUN
ftr-412	1467	16	,	,	PUNCT
ftr-412	1467	17	and	and	CCONJ
ftr-412	1467	18	on	on	ADP
ftr-412	1467	19	june	june	PROPN
ftr-412	1467	20	1	1	NUM
ftr-412	1467	21	,	,	PUNCT
ftr-412	1467	22	2006	2006	NUM
ftr-412	1467	23	three	three	NUM
ftr-412	1467	24	software189	software189	PROPN
ftr-412	1467	25	companies	company	NOUN
ftr-412	1467	26	,	,	PUNCT
ftr-412	1467	27	taxware	taxware	NOUN
ftr-412	1467	28	,	,	PUNCT
ftr-412	1467	29	l.p	l.p	PROPN
ftr-412	1467	30	.	.	PROPN
ftr-412	1467	31	,	,	PUNCT
ftr-412	1467	32	exactor	exactor	NOUN
ftr-412	1467	33	and	and	CCONJ
ftr-412	1467	34	avalara	avalara	NOUN
ftr-412	1467	35	,	,	PUNCT
ftr-412	1467	36	became	become	VERB
ftr-412	1467	37	the	the	DET
ftr-412	1467	38	first	first	ADJ
ftr-412	1467	39	three	three	NUM
ftr-412	1467	40	csps	csp	NOUN
ftr-412	1467	41	.	.	PUNCT
ftr-412	1468	1	taxware	taxware	PROPN
ftr-412	1468	2	additionally	additionally	ADV
ftr-412	1468	3	was	be	AUX
ftr-412	1468	4	certified	certify	VERB
ftr-412	1468	5	as	as	ADP
ftr-412	1468	6	a	a	DET
ftr-412	1468	7	cas	cas	PROPN
ftr-412	1468	8	.	.	PUNCT
ftr-412	1469	1	the	the	DET
ftr-412	1469	2	other	other	ADJ
ftr-412	1469	3	certifications	certification	NOUN
ftr-412	1469	4	provided	provide	VERB
ftr-412	1469	5	by	by	ADP
ftr-412	1469	6	the	the	DET
ftr-412	1469	7	ssuta	ssuta	NOUN
ftr-412	1469	8	,	,	PUNCT
ftr-412	1469	9	the	the	DET
ftr-412	1469	10	certified	certify	VERB
ftr-412	1469	11	automated	automate	VERB
ftr-412	1469	12	system	system	NOUN
ftr-412	1469	13	(	(	PUNCT
ftr-412	1469	14	cas	cas	PROPN
ftr-412	1469	15	)	)	PUNCT
ftr-412	1469	16	and	and	CCONJ
ftr-412	1469	17	the	the	DET
ftr-412	1469	18	certified	certify	VERB
ftr-412	1469	19	proprietary	proprietary	ADJ
ftr-412	1469	20	system	system	NOUN
ftr-412	1469	21	(	(	PUNCT
ftr-412	1469	22	cps	cps	PROPN
ftr-412	1469	23	)	)	PUNCT
ftr-412	1469	24	,	,	PUNCT
ftr-412	1469	25	allow	allow	VERB
ftr-412	1469	26	for	for	ADP
ftr-412	1469	27	the	the	DET
ftr-412	1469	28	certification	certification	NOUN
ftr-412	1469	29	of	of	ADP
ftr-412	1469	30	automated	automate	VERB
ftr-412	1469	31	systems	system	NOUN
ftr-412	1469	32	that	that	PRON
ftr-412	1469	33	are	be	AUX
ftr-412	1469	34	kept	keep	VERB
ftr-412	1469	35	in	in	ADP
ftr-412	1469	36	-	-	PUNCT
ftr-412	1469	37	house	house	NOUN
ftr-412	1469	38	.	.	PUNCT
ftr-412	1470	1	in	in	ADP
ftr-412	1470	2	these	these	DET
ftr-412	1470	3	cases190	cases190	PROPN
ftr-412	1470	4	the	the	DET
ftr-412	1470	5	relief	relief	NOUN
ftr-412	1470	6	from	from	ADP
ftr-412	1470	7	liability	liability	NOUN
ftr-412	1470	8	is	be	AUX
ftr-412	1470	9	dependent	dependent	ADJ
ftr-412	1470	10	on	on	ADP
ftr-412	1470	11	the	the	DET
ftr-412	1470	12	taxpayer	taxpayer	NOUN
ftr-412	1470	13	properly	properly	ADV
ftr-412	1470	14	using	use	VERB
ftr-412	1470	15	the	the	DET
ftr-412	1470	16	certified	certified	ADJ
ftr-412	1470	17	system	system	NOUN
ftr-412	1470	18	.	.	PUNCT
ftr-412	1471	1	questions	question	NOUN
ftr-412	1471	2	about	about	ADP
ftr-412	1471	3	liability	liability	NOUN
ftr-412	1471	4	allocation	allocation	NOUN
ftr-412	1471	5	among	among	ADP
ftr-412	1471	6	all	all	DET
ftr-412	1471	7	these	these	DET
ftr-412	1471	8	systems	system	NOUN
ftr-412	1471	9	(	(	PUNCT
ftr-412	1471	10	csp,191	csp,191	X
ftr-412	1471	11	cas	cas	PROPN
ftr-412	1471	12	and	and	CCONJ
ftr-412	1471	13	cps	cp	NOUN
ftr-412	1471	14	)	)	PUNCT
ftr-412	1471	15	remain	remain	VERB
ftr-412	1471	16	,	,	PUNCT
ftr-412	1471	17	and	and	CCONJ
ftr-412	1471	18	as	as	ADP
ftr-412	1471	19	with	with	ADP
ftr-412	1471	20	all	all	DET
ftr-412	1471	21	yet	yet	ADV
ftr-412	1471	22	-	-	PUNCT
ftr-412	1471	23	to	to	PART
ftr-412	1471	24	-	-	PUNCT
ftr-412	1471	25	be	be	AUX
ftr-412	1471	26	-	-	PUNCT
ftr-412	1471	27	fully	fully	ADV
ftr-412	1471	28	-	-	PUNCT
ftr-412	1471	29	implemented	implement	VERB
ftr-412	1471	30	programs	program	NOUN
ftr-412	1471	31	,	,	PUNCT
ftr-412	1471	32	are	be	AUX
ftr-412	1471	33	best	well	ADV
ftr-412	1471	34	considered	consider	VERB
ftr-412	1471	35	as	as	ADP
ftr-412	1471	36	“	"	PUNCT
ftr-412	1471	37	works	work	NOUN
ftr-412	1471	38	-	-	PUNCT
ftr-412	1471	39	in	in	ADP
ftr-412	1471	40	-	-	PUNCT
ftr-412	1471	41	progress	progress	NOUN
ftr-412	1471	42	”	"	PUNCT
ftr-412	1471	43	until	until	SCONJ
ftr-412	1471	44	they	they	PRON
ftr-412	1471	45	become	become	VERB
ftr-412	1471	46	fully	fully	ADV
ftr-412	1471	47	operational	operational	ADJ
ftr-412	1471	48	in	in	ADP
ftr-412	1471	49	the	the	DET
ftr-412	1471	50	states.192	states.192	NOUN
ftr-412	1471	51	the	the	DET
ftr-412	1471	52	ssuta	ssuta	NOUN
ftr-412	1471	53	certification	certification	NOUN
ftr-412	1471	54	process	process	NOUN
ftr-412	1471	55	involves	involve	VERB
ftr-412	1471	56	measuring	measure	VERB
ftr-412	1471	57	software	software	NOUN
ftr-412	1471	58	against	against	ADP
ftr-412	1471	59	three	three	NUM
ftr-412	1471	60	third	third	ADJ
ftr-412	1471	61	party	party	NOUN
ftr-412	1471	62	standards	standard	NOUN
ftr-412	1471	63	;	;	PUNCT
ftr-412	1471	64	(	(	PUNCT
ftr-412	1471	65	1	1	X
ftr-412	1471	66	)	)	PUNCT
ftr-412	1471	67	the	the	DET
ftr-412	1471	68	aicpa	aicpa	NOUN
ftr-412	1471	69	’s	’s	PART
ftr-412	1471	70	sas	sas	PROPN
ftr-412	1471	71	94	94	NUM
ftr-412	1471	72	and	and	CCONJ
ftr-412	1471	73	(	(	PUNCT
ftr-412	1471	74	2	2	X
ftr-412	1471	75	)	)	PUNCT
ftr-412	1471	76	the	the	DET
ftr-412	1471	77	usgao193	usgao193	PROPN
ftr-412	1471	78	708	708	NUM
ftr-412	1471	79	florida	florida	PROPN
ftr-412	1471	80	tax	tax	NOUN
ftr-412	1471	81	review	review	NOUN
ftr-412	1471	82	vol	vol	NOUN
ftr-412	1471	83	.	.	PUNCT
ftr-412	1472	1	7:10	7:10	NUM
ftr-412	1472	2	194	194	NUM
ftr-412	1472	3	.	.	PUNCT
ftr-412	1473	1	u.s	u.s	PROPN
ftr-412	1473	2	.	.	PROPN
ftr-412	1473	3	government	government	PROPN
ftr-412	1473	4	accounting	accounting	NOUN
ftr-412	1473	5	office	office	NOUN
ftr-412	1473	6	,	,	PUNCT
ftr-412	1473	7	accounting	accounting	NOUN
ftr-412	1473	8	and	and	CCONJ
ftr-412	1473	9	information	information	NOUN
ftr-412	1473	10	management	management	NOUN
ftr-412	1473	11	division	division	NOUN
ftr-412	1473	12	,	,	PUNCT
ftr-412	1473	13	federal	federal	ADJ
ftr-412	1473	14	information	information	NOUN
ftr-412	1473	15	systems	system	NOUN
ftr-412	1473	16	control	control	PROPN
ftr-412	1473	17	audit	audit	NOUN
ftr-412	1473	18	manuel	manuel	NOUN
ftr-412	1473	19	,	,	PUNCT
ftr-412	1473	20	(	(	PUNCT
ftr-412	1473	21	fiscam	fiscam	NOUN
ftr-412	1473	22	)	)	PUNCT
ftr-412	1473	23	vol	vol	NOUN
ftr-412	1473	24	.	.	PROPN
ftr-412	1473	25	1	1	NUM
ftr-412	1473	26	(	(	PUNCT
ftr-412	1473	27	gao	gao	PROPN
ftr-412	1473	28	-	-	PUNCT
ftr-412	1473	29	aimd12.19.6	aimd12.19.6	NOUN
ftr-412	1473	30	)	)	PUNCT
ftr-412	1473	31	at	at	ADP
ftr-412	1473	32	http://www.gao.gov/special.pubs/ai12.19.6.pdf	http://www.gao.gov/special.pubs/ai12.19.6.pdf	PROPN
ftr-412	1473	33	(	(	PUNCT
ftr-412	1473	34	last	last	ADJ
ftr-412	1473	35	visited	visit	VERB
ftr-412	1473	36	aug	aug	PROPN
ftr-412	1473	37	.	.	PROPN
ftr-412	1473	38	2	2	NUM
ftr-412	1473	39	,	,	PUNCT
ftr-412	1473	40	2006	2006	NUM
ftr-412	1473	41	)	)	PUNCT
ftr-412	1473	42	.	.	PUNCT
ftr-412	1474	1	195	195	X
ftr-412	1474	2	.	.	PUNCT
ftr-412	1474	3	international	international	ADJ
ftr-412	1474	4	organizations	organization	NOUN
ftr-412	1474	5	for	for	ADP
ftr-412	1474	6	standardization	standardization	NOUN
ftr-412	1474	7	,	,	PUNCT
ftr-412	1474	8	iso	iso	NOUN
ftr-412	1474	9	17799	17799	NUM
ftr-412	1474	10	:	:	PUNCT
ftr-412	1474	11	information	information	NOUN
ftr-412	1474	12	technology	technology	NOUN
ftr-412	1474	13	,	,	PUNCT
ftr-412	1474	14	security	security	NOUN
ftr-412	1474	15	techniques	technique	NOUN
ftr-412	1474	16	,	,	PUNCT
ftr-412	1474	17	code	code	NOUN
ftr-412	1474	18	for	for	ADP
ftr-412	1474	19	information	information	NOUN
ftr-412	1474	20	security	security	NOUN
ftr-412	1474	21	management	management	NOUN
ftr-412	1474	22	(	(	PUNCT
ftr-412	1474	23	iso	iso	NOUN
ftr-412	1474	24	/	/	SYM
ftr-412	1474	25	iec	iec	PROPN
ftr-412	1474	26	17799:2005	17799:2005	NUM
ftr-412	1474	27	)	)	PUNCT
ftr-412	1474	28	.	.	PUNCT
ftr-412	1475	1	196	196	NUM
ftr-412	1475	2	.	.	PUNCT
ftr-412	1476	1	streamlined	streamline	VERB
ftr-412	1476	2	sale	sale	NOUN
ftr-412	1476	3	tax	tax	NOUN
ftr-412	1476	4	project	project	NOUN
ftr-412	1476	5	,	,	PUNCT
ftr-412	1476	6	certification	certification	NOUN
ftr-412	1476	7	standards	standard	NOUN
ftr-412	1476	8	(	(	PUNCT
ftr-412	1476	9	rev	rev	PROPN
ftr-412	1476	10	.	.	PROPN
ftr-412	1476	11	5/17	5/17	NUM
ftr-412	1476	12	-	-	NUM
ftr-412	1476	13	04	04	NUM
ftr-412	1476	14	)	)	PUNCT
ftr-412	1476	15	(	(	PUNCT
ftr-412	1476	16	provides	provide	VERB
ftr-412	1476	17	a	a	DET
ftr-412	1476	18	detailed	detailed	ADJ
ftr-412	1476	19	application	application	NOUN
ftr-412	1476	20	of	of	ADP
ftr-412	1476	21	sas	sas	PROPN
ftr-412	1476	22	94	94	NUM
ftr-412	1476	23	,	,	PUNCT
ftr-412	1476	24	fiscam	fiscam	NOUN
ftr-412	1476	25	and	and	CCONJ
ftr-412	1476	26	iso	iso	NOUN
ftr-412	1476	27	17799	17799	NUM
ftr-412	1476	28	to	to	ADP
ftr-412	1476	29	the	the	DET
ftr-412	1476	30	ssuta	ssuta	NOUN
ftr-412	1476	31	)	)	PUNCT
ftr-412	1476	32	at	at	ADP
ftr-412	1476	33	http://www.streamlinedsalestax.org/	http://www.streamlinedsalestax.org/	NOUN
ftr-412	1476	34	(	(	PUNCT
ftr-412	1476	35	last	last	ADV
ftr-412	1476	36	visited	visit	VERB
ftr-412	1476	37	aug	aug	PROPN
ftr-412	1476	38	.	.	PROPN
ftr-412	1476	39	2	2	NUM
ftr-412	1476	40	,	,	PUNCT
ftr-412	1476	41	2006	2006	NUM
ftr-412	1476	42	)	)	PUNCT
ftr-412	1476	43	.	.	PUNCT
ftr-412	1477	1	197	197	NUM
ftr-412	1477	2	.	.	PUNCT
ftr-412	1478	1	oecd	oecd	PROPN
ftr-412	1478	2	facilitating	facilitate	VERB
ftr-412	1478	3	collection	collection	NOUN
ftr-412	1478	4	,	,	PUNCT
ftr-412	1478	5	supra	supra	PROPN
ftr-412	1478	6	note	note	NOUN
ftr-412	1478	7	181	181	NUM
ftr-412	1478	8	,	,	PUNCT
ftr-412	1478	9	at	at	ADP
ftr-412	1478	10	17	17	NUM
ftr-412	1478	11	-	-	SYM
ftr-412	1478	12	18	18	NUM
ftr-412	1478	13	(	(	PUNCT
ftr-412	1478	14	discussing	discuss	VERB
ftr-412	1478	15	a	a	DET
ftr-412	1478	16	range	range	NOUN
ftr-412	1478	17	of	of	ADP
ftr-412	1478	18	government	government	NOUN
ftr-412	1478	19	“	"	PUNCT
ftr-412	1478	20	approvals	approval	NOUN
ftr-412	1478	21	”	"	PUNCT
ftr-412	1478	22	for	for	ADP
ftr-412	1478	23	tax	tax	NOUN
ftr-412	1478	24	accounting	accounting	NOUN
ftr-412	1478	25	software	software	NOUN
ftr-412	1478	26	and	and	CCONJ
ftr-412	1478	27	indicating	indicate	VERB
ftr-412	1478	28	that	that	SCONJ
ftr-412	1478	29	at	at	ADP
ftr-412	1478	30	one	one	NUM
ftr-412	1478	31	extreme	extreme	NOUN
ftr-412	1478	32	is	be	AUX
ftr-412	1478	33	“	"	PUNCT
ftr-412	1478	34	accreditation	accreditation	NOUN
ftr-412	1478	35	”	"	PUNCT
ftr-412	1478	36	–	–	PUNCT
ftr-412	1478	37	an	an	DET
ftr-412	1478	38	approval	approval	NOUN
ftr-412	1478	39	process	process	NOUN
ftr-412	1478	40	functions	function	NOUN
ftr-412	1478	41	simply	simply	ADV
ftr-412	1478	42	as	as	ADP
ftr-412	1478	43	a	a	DET
ftr-412	1478	44	mechanism	mechanism	NOUN
ftr-412	1478	45	to	to	PART
ftr-412	1478	46	“	"	PUNCT
ftr-412	1478	47	formally	formally	ADV
ftr-412	1478	48	identify	identify	VERB
ftr-412	1478	49	”	"	PUNCT
ftr-412	1478	50	software	software	NOUN
ftr-412	1478	51	that	that	PRON
ftr-412	1478	52	meets	meet	VERB
ftr-412	1478	53	certain	certain	ADJ
ftr-412	1478	54	criteria	criterion	NOUN
ftr-412	1478	55	of	of	ADP
ftr-412	1478	56	acceptability	acceptability	NOUN
ftr-412	1478	57	–	–	PUNCT
ftr-412	1478	58	while	while	SCONJ
ftr-412	1478	59	at	at	ADP
ftr-412	1478	60	the	the	DET
ftr-412	1478	61	other	other	ADJ
ftr-412	1478	62	extreme	extreme	NOUN
ftr-412	1478	63	is	be	AUX
ftr-412	1478	64	“	"	PUNCT
ftr-412	1478	65	certification	certification	NOUN
ftr-412	1478	66	”	"	PUNCT
ftr-412	1478	67	–	–	PUNCT
ftr-412	1478	68	an	an	DET
ftr-412	1478	69	approval	approval	NOUN
ftr-412	1478	70	process	process	NOUN
ftr-412	1478	71	that	that	PRON
ftr-412	1478	72	designates	designate	VERB
ftr-412	1478	73	software	software	NOUN
ftr-412	1478	74	as	as	ADP
ftr-412	1478	75	“	"	PUNCT
ftr-412	1478	76	an	an	DET
ftr-412	1478	77	officially	officially	ADV
ftr-412	1478	78	authorized	authorize	VERB
ftr-412	1478	79	mechanism	mechanism	NOUN
ftr-412	1478	80	to	to	PART
ftr-412	1478	81	perform	perform	VERB
ftr-412	1478	82	specified	specified	ADJ
ftr-412	1478	83	functions	function	NOUN
ftr-412	1478	84	”	"	PUNCT
ftr-412	1478	85	–	–	PUNCT
ftr-412	1478	86	reaching	reach	VERB
ftr-412	1478	87	a	a	DET
ftr-412	1478	88	conclusion	conclusion	NOUN
ftr-412	1478	89	that	that	SCONJ
ftr-412	1478	90	the	the	DET
ftr-412	1478	91	ssuta	ssuta	NOUN
ftr-412	1478	92	the	the	DET
ftr-412	1478	93	oecd	oecd	PROPN
ftr-412	1478	94	uses	use	VERB
ftr-412	1478	95	the	the	DET
ftr-412	1478	96	term	term	NOUN
ftr-412	1478	97	“	"	PUNCT
ftr-412	1478	98	certification	certification	NOUN
ftr-412	1478	99	”	"	PUNCT
ftr-412	1478	100	in	in	ADP
ftr-412	1478	101	this	this	DET
ftr-412	1478	102	same	same	ADJ
ftr-412	1478	103	manner	manner	NOUN
ftr-412	1478	104	even	even	ADV
ftr-412	1478	105	though	though	SCONJ
ftr-412	1478	106	the	the	DET
ftr-412	1478	107	oecd	oecd	PROPN
ftr-412	1478	108	discussion	discussion	NOUN
ftr-412	1478	109	is	be	AUX
ftr-412	1478	110	broader	broad	ADJ
ftr-412	1478	111	than	than	ADP
ftr-412	1478	112	that	that	PRON
ftr-412	1478	113	found	find	VERB
ftr-412	1478	114	in	in	ADP
ftr-412	1478	115	ssuta	ssuta	NOUN
ftr-412	1478	116	documents	document	NOUN
ftr-412	1478	117	)	)	PUNCT
ftr-412	1478	118	at	at	ADP
ftr-412	1478	119	http://www.oecd.org	http://www.oecd.org	PUNCT
ftr-412	1478	120	(	(	PUNCT
ftr-412	1478	121	last	last	ADJ
ftr-412	1478	122	visited	visit	VERB
ftr-412	1478	123	aug	aug	PROPN
ftr-412	1478	124	.	.	PROPN
ftr-412	1478	125	2	2	NUM
ftr-412	1478	126	,	,	PUNCT
ftr-412	1478	127	2006	2006	NUM
ftr-412	1478	128	)	)	PUNCT
ftr-412	1478	129	.	.	PUNCT
ftr-412	1479	1	federal	federal	ADJ
ftr-412	1479	2	information	information	NOUN
ftr-412	1479	3	systems	systems	PROPN
ftr-412	1479	4	control	control	PROPN
ftr-412	1479	5	audit	audit	NOUN
ftr-412	1479	6	manual	manual	NOUN
ftr-412	1479	7	.	.	PUNCT
ftr-412	1480	1	in	in	ADP
ftr-412	1480	2	addition	addition	NOUN
ftr-412	1480	3	,	,	PUNCT
ftr-412	1480	4	csp	csp	PROPN
ftr-412	1480	5	’s	’s	PART
ftr-412	1480	6	and194	and194	PROPN
ftr-412	1480	7	cas	cas	PROPN
ftr-412	1480	8	software	software	NOUN
ftr-412	1480	9	developers	developer	NOUN
ftr-412	1480	10	must	must	AUX
ftr-412	1480	11	comply	comply	VERB
ftr-412	1480	12	with	with	ADP
ftr-412	1480	13	(	(	PUNCT
ftr-412	1480	14	3	3	X
ftr-412	1480	15	)	)	PUNCT
ftr-412	1480	16	iso	iso	NOUN
ftr-412	1480	17	number	number	NOUN
ftr-412	1480	18	17799	17799	NUM
ftr-412	1480	19	of	of	ADP
ftr-412	1480	20	the195	the195	PROPN
ftr-412	1480	21	international	international	ADJ
ftr-412	1480	22	organization	organization	NOUN
ftr-412	1480	23	for	for	ADP
ftr-412	1480	24	standardization	standardization	NOUN
ftr-412	1480	25	.	.	PUNCT
ftr-412	1481	1	a	a	DET
ftr-412	1481	2	similar	similar	ADJ
ftr-412	1481	3	expectation	expectation	NOUN
ftr-412	1481	4	for196	for196	NOUN
ftr-412	1481	5	objective	objective	ADJ
ftr-412	1481	6	standards	standard	NOUN
ftr-412	1481	7	for	for	ADP
ftr-412	1481	8	certification	certification	NOUN
ftr-412	1481	9	is	be	AUX
ftr-412	1481	10	discussed	discuss	VERB
ftr-412	1481	11	in	in	ADP
ftr-412	1481	12	the	the	DET
ftr-412	1481	13	oecd	oecd	PROPN
ftr-412	1481	14	materials.197	materials.197	PROPN
ftr-412	1481	15	essentially	essentially	ADV
ftr-412	1481	16	the	the	DET
ftr-412	1481	17	ssuta	ssuta	PROPN
ftr-412	1481	18	certification	certification	NOUN
ftr-412	1481	19	is	be	AUX
ftr-412	1481	20	conducted	conduct	VERB
ftr-412	1481	21	in	in	ADP
ftr-412	1481	22	two	two	NUM
ftr-412	1481	23	steps	step	NOUN
ftr-412	1481	24	;	;	PUNCT
ftr-412	1481	25	(	(	PUNCT
ftr-412	1481	26	1	1	X
ftr-412	1481	27	)	)	PUNCT
ftr-412	1481	28	an	an	DET
ftr-412	1481	29	extensive	extensive	ADJ
ftr-412	1481	30	security	security	NOUN
ftr-412	1481	31	check	check	NOUN
ftr-412	1481	32	of	of	ADP
ftr-412	1481	33	the	the	DET
ftr-412	1481	34	software	software	NOUN
ftr-412	1481	35	system	system	NOUN
ftr-412	1481	36	,	,	PUNCT
ftr-412	1481	37	the	the	DET
ftr-412	1481	38	developer	developer	NOUN
ftr-412	1481	39	and	and	CCONJ
ftr-412	1481	40	the	the	DET
ftr-412	1481	41	service	service	NOUN
ftr-412	1481	42	provider	provider	NOUN
ftr-412	1481	43	,	,	PUNCT
ftr-412	1481	44	and	and	CCONJ
ftr-412	1481	45	(	(	PUNCT
ftr-412	1481	46	2	2	X
ftr-412	1481	47	)	)	PUNCT
ftr-412	1481	48	a	a	DET
ftr-412	1481	49	comprehensive	comprehensive	ADJ
ftr-412	1481	50	test	test	NOUN
ftr-412	1481	51	of	of	ADP
ftr-412	1481	52	tax	tax	NOUN
ftr-412	1481	53	calculation	calculation	NOUN
ftr-412	1481	54	and	and	CCONJ
ftr-412	1481	55	return	return	VERB
ftr-412	1481	56	preparation	preparation	NOUN
ftr-412	1481	57	capabilities	capability	NOUN
ftr-412	1481	58	is	be	AUX
ftr-412	1481	59	carried	carry	VERB
ftr-412	1481	60	out	out	ADP
ftr-412	1481	61	by	by	ADP
ftr-412	1481	62	running	run	VERB
ftr-412	1481	63	hypothetical	hypothetical	ADJ
ftr-412	1481	64	tax	tax	NOUN
ftr-412	1481	65	scenarios	scenario	NOUN
ftr-412	1481	66	through	through	ADP
ftr-412	1481	67	the	the	DET
ftr-412	1481	68	system	system	NOUN
ftr-412	1481	69	.	.	PUNCT
ftr-412	1482	1	it	it	PRON
ftr-412	1482	2	is	be	AUX
ftr-412	1482	3	a	a	DET
ftr-412	1482	4	relatively	relatively	ADV
ftr-412	1482	5	easy	easy	ADJ
ftr-412	1482	6	matter	matter	NOUN
ftr-412	1482	7	for	for	SCONJ
ftr-412	1482	8	an	an	DET
ftr-412	1482	9	automated	automate	VERB
ftr-412	1482	10	tax	tax	NOUN
ftr-412	1482	11	calculation	calculation	NOUN
ftr-412	1482	12	system	system	NOUN
ftr-412	1482	13	to	to	PART
ftr-412	1482	14	match	match	VERB
ftr-412	1482	15	up	up	ADP
ftr-412	1482	16	the	the	DET
ftr-412	1482	17	skew	skew	ADJ
ftr-412	1482	18	code	code	NOUN
ftr-412	1482	19	of	of	ADP
ftr-412	1482	20	a	a	DET
ftr-412	1482	21	good	good	NOUN
ftr-412	1482	22	or	or	CCONJ
ftr-412	1482	23	service	service	NOUN
ftr-412	1482	24	purchased	purchase	VERB
ftr-412	1482	25	with	with	ADP
ftr-412	1482	26	a	a	DET
ftr-412	1482	27	tax	tax	NOUN
ftr-412	1482	28	rate	rate	NOUN
ftr-412	1482	29	to	to	PART
ftr-412	1482	30	determine	determine	VERB
ftr-412	1482	31	the	the	DET
ftr-412	1482	32	tax	tax	NOUN
ftr-412	1482	33	due	due	ADJ
ftr-412	1482	34	.	.	PUNCT
ftr-412	1483	1	it	it	PRON
ftr-412	1483	2	is	be	AUX
ftr-412	1483	3	not	not	PART
ftr-412	1483	4	at	at	ADV
ftr-412	1483	5	all	all	ADV
ftr-412	1483	6	a	a	DET
ftr-412	1483	7	large	large	ADJ
ftr-412	1483	8	leap	leap	NOUN
ftr-412	1483	9	in	in	ADP
ftr-412	1483	10	technology	technology	NOUN
ftr-412	1483	11	for	for	ADP
ftr-412	1483	12	a	a	DET
ftr-412	1483	13	tax	tax	NOUN
ftr-412	1483	14	calculation	calculation	NOUN
ftr-412	1483	15	system	system	NOUN
ftr-412	1483	16	to	to	PART
ftr-412	1483	17	be	be	AUX
ftr-412	1483	18	programmed	program	VERB
ftr-412	1483	19	to	to	PART
ftr-412	1483	20	recognize	recognize	VERB
ftr-412	1483	21	that	that	SCONJ
ftr-412	1483	22	a	a	DET
ftr-412	1483	23	different	different	ADJ
ftr-412	1483	24	rate	rate	NOUN
ftr-412	1483	25	should	should	AUX
ftr-412	1483	26	be	be	AUX
ftr-412	1483	27	applied	apply	VERB
ftr-412	1483	28	where	where	SCONJ
ftr-412	1483	29	an	an	DET
ftr-412	1483	30	exemption	exemption	NOUN
ftr-412	1483	31	(	(	PUNCT
ftr-412	1483	32	or	or	CCONJ
ftr-412	1483	33	zero	zero	NUM
ftr-412	1483	34	-	-	PUNCT
ftr-412	1483	35	rating	rating	NOUN
ftr-412	1483	36	)	)	PUNCT
ftr-412	1483	37	code	code	NOUN
ftr-412	1483	38	is	be	AUX
ftr-412	1483	39	received	receive	VERB
ftr-412	1483	40	from	from	ADP
ftr-412	1483	41	a	a	DET
ftr-412	1483	42	“	"	PUNCT
ftr-412	1483	43	smart	smart	ADJ
ftr-412	1483	44	”	"	PUNCT
ftr-412	1483	45	i	i	PROPN
ftr-412	1483	46	d	d	PROPN
ftr-412	1483	47	that	that	PRON
ftr-412	1483	48	is	be	AUX
ftr-412	1483	49	passed	pass	VERB
ftr-412	1483	50	during	during	ADP
ftr-412	1483	51	the	the	DET
ftr-412	1483	52	purchasing	purchasing	NOUN
ftr-412	1483	53	process	process	NOUN
ftr-412	1483	54	.	.	PUNCT
ftr-412	1484	1	from	from	ADP
ftr-412	1484	2	a	a	DET
ftr-412	1484	3	systems	system	NOUN
ftr-412	1484	4	perspective	perspective	NOUN
ftr-412	1484	5	the	the	DET
ftr-412	1484	6	question	question	NOUN
ftr-412	1484	7	presented	present	VERB
ftr-412	1484	8	is	be	AUX
ftr-412	1484	9	no	no	ADV
ftr-412	1484	10	different	different	ADJ
ftr-412	1484	11	than	than	SCONJ
ftr-412	1484	12	that	that	PRON
ftr-412	1484	13	presented	present	VERB
ftr-412	1484	14	when	when	SCONJ
ftr-412	1484	15	the	the	DET
ftr-412	1484	16	same	same	ADJ
ftr-412	1484	17	item	item	NOUN
ftr-412	1484	18	is	be	AUX
ftr-412	1484	19	processed	process	VERB
ftr-412	1484	20	through	through	ADP
ftr-412	1484	21	a	a	DET
ftr-412	1484	22	system	system	NOUN
ftr-412	1484	23	,	,	PUNCT
ftr-412	1484	24	but	but	CCONJ
ftr-412	1484	25	for	for	ADP
ftr-412	1484	26	multiple	multiple	ADJ
ftr-412	1484	27	taxing	tax	VERB
ftr-412	1484	28	jurisdictions	jurisdiction	NOUN
ftr-412	1484	29	.	.	PUNCT
ftr-412	1485	1	different	different	ADJ
ftr-412	1485	2	jurisdictions	jurisdiction	NOUN
ftr-412	1485	3	frequently	frequently	ADV
ftr-412	1485	4	have	have	VERB
ftr-412	1485	5	different	different	ADJ
ftr-412	1485	6	rates	rate	NOUN
ftr-412	1485	7	and	and	CCONJ
ftr-412	1485	8	reporting	reporting	NOUN
ftr-412	1485	9	requirements	requirement	NOUN
ftr-412	1485	10	for	for	ADP
ftr-412	1485	11	the	the	DET
ftr-412	1485	12	same	same	ADJ
ftr-412	1485	13	items	item	NOUN
ftr-412	1485	14	.	.	PUNCT
ftr-412	1486	1	this	this	PRON
ftr-412	1486	2	is	be	AUX
ftr-412	1486	3	no	no	ADV
ftr-412	1486	4	different	different	ADJ
ftr-412	1486	5	.	.	PUNCT
ftr-412	1487	1	rather	rather	ADV
ftr-412	1487	2	than	than	ADP
ftr-412	1487	3	performing	perform	VERB
ftr-412	1487	4	a	a	DET
ftr-412	1487	5	multi	multi	ADJ
ftr-412	1487	6	-	-	ADJ
ftr-412	1487	7	jurisdictional	jurisdictional	ADJ
ftr-412	1487	8	discrimination	discrimination	NOUN
ftr-412	1487	9	for	for	ADP
ftr-412	1487	10	the	the	DET
ftr-412	1487	11	same	same	ADJ
ftr-412	1487	12	product	product	NOUN
ftr-412	1487	13	,	,	PUNCT
ftr-412	1487	14	in	in	ADP
ftr-412	1487	15	this	this	DET
ftr-412	1487	16	instance	instance	NOUN
ftr-412	1487	17	the	the	DET
ftr-412	1487	18	system	system	NOUN
ftr-412	1487	19	is	be	AUX
ftr-412	1487	20	asked	ask	VERB
ftr-412	1487	21	to	to	PART
ftr-412	1487	22	discriminate	discriminate	VERB
ftr-412	1487	23	within	within	ADP
ftr-412	1487	24	the	the	DET
ftr-412	1487	25	same	same	ADJ
ftr-412	1487	26	jurisdiction	jurisdiction	NOUN
ftr-412	1487	27	among	among	ADP
ftr-412	1487	28	both	both	DET
ftr-412	1487	29	products	product	NOUN
ftr-412	1487	30	and	and	CCONJ
ftr-412	1487	31	purchasers	purchaser	NOUN
ftr-412	1487	32	based	base	VERB
ftr-412	1487	33	on	on	ADP
ftr-412	1487	34	a	a	DET
ftr-412	1487	35	certificate	certificate	NOUN
ftr-412	1487	36	embedded	embed	VERB
ftr-412	1487	37	in	in	ADP
ftr-412	1487	38	a	a	DET
ftr-412	1487	39	“	"	PUNCT
ftr-412	1487	40	smart	smart	ADJ
ftr-412	1487	41	”	"	PUNCT
ftr-412	1487	42	i	i	PROPN
ftr-412	1487	43	d.	d.	PROPN
ftr-412	1487	44	thus	thus	ADV
ftr-412	1487	45	,	,	PUNCT
ftr-412	1487	46	because	because	SCONJ
ftr-412	1487	47	highly	highly	ADV
ftr-412	1487	48	discriminatory	discriminatory	ADJ
ftr-412	1487	49	,	,	PUNCT
ftr-412	1487	50	multi	multi	ADJ
ftr-412	1487	51	-	-	ADJ
ftr-412	1487	52	jurisdictional	jurisdictional	ADJ
ftr-412	1487	53	tax	tax	NOUN
ftr-412	1487	54	calculation	calculation	NOUN
ftr-412	1487	55	systems	system	NOUN
ftr-412	1487	56	are	be	AUX
ftr-412	1487	57	currently	currently	ADV
ftr-412	1487	58	being	be	AUX
ftr-412	1487	59	certified	certify	VERB
ftr-412	1487	60	today	today	NOUN
ftr-412	1487	61	under	under	ADP
ftr-412	1487	62	the	the	DET
ftr-412	1487	63	ssuta	ssuta	NOUN
ftr-412	1487	64	,	,	PUNCT
ftr-412	1487	65	it	it	PRON
ftr-412	1487	66	is	be	AUX
ftr-412	1487	67	not	not	PART
ftr-412	1487	68	difficult	difficult	ADJ
ftr-412	1487	69	to	to	PART
ftr-412	1487	70	imagine	imagine	VERB
ftr-412	1487	71	that	that	SCONJ
ftr-412	1487	72	the	the	DET
ftr-412	1487	73	same	same	ADJ
ftr-412	1487	74	type	type	NOUN
ftr-412	1487	75	of	of	ADP
ftr-412	1487	76	discrimination	discrimination	NOUN
ftr-412	1487	77	function	function	NOUN
ftr-412	1487	78	(	(	PUNCT
ftr-412	1487	79	within	within	ADP
ftr-412	1487	80	a	a	DET
ftr-412	1487	81	single	single	ADJ
ftr-412	1487	82	2006	2006	NUM
ftr-412	1487	83	]	]	PUNCT
ftr-412	1487	84	biometrics	biometric	NOUN
ftr-412	1487	85	:	:	PUNCT
ftr-412	1487	86	solving	solve	VERB
ftr-412	1487	87	the	the	DET
ftr-412	1487	88	regressivity	regressivity	NOUN
ftr-412	1487	89	of	of	ADP
ftr-412	1487	90	vats	vat	NOUN
ftr-412	1487	91	and	and	CCONJ
ftr-412	1487	92	rsts	rst	VERB
ftr-412	1487	93	709	709	NUM
ftr-412	1487	94	198	198	NUM
ftr-412	1487	95	.	.	PUNCT
ftr-412	1488	1	see	see	VERB
ftr-412	1488	2	supra	supra	PROPN
ftr-412	1488	3	note	note	PROPN
ftr-412	1488	4	11	11	NUM
ftr-412	1488	5	and	and	CCONJ
ftr-412	1488	6	accompanying	accompany	VERB
ftr-412	1488	7	text	text	NOUN
ftr-412	1488	8	.	.	PUNCT
ftr-412	1489	1	199	199	NUM
ftr-412	1489	2	.	.	PUNCT
ftr-412	1490	1	due	due	ADJ
ftr-412	1490	2	&	&	CCONJ
ftr-412	1490	3	mikesell	mikesell	PROPN
ftr-412	1490	4	,	,	PUNCT
ftr-412	1490	5	supra	supra	PROPN
ftr-412	1490	6	note	note	NOUN
ftr-412	1490	7	8	8	NUM
ftr-412	1490	8	at	at	ADP
ftr-412	1490	9	74	74	NUM
ftr-412	1490	10	(	(	PUNCT
ftr-412	1490	11	indicating	indicate	VERB
ftr-412	1490	12	that	that	SCONJ
ftr-412	1490	13	the	the	DET
ftr-412	1490	14	exemption	exemption	NOUN
ftr-412	1490	15	for	for	ADP
ftr-412	1490	16	food	food	NOUN
ftr-412	1490	17	products	product	NOUN
ftr-412	1490	18	for	for	ADP
ftr-412	1490	19	human	human	ADJ
ftr-412	1490	20	consumption	consumption	NOUN
ftr-412	1490	21	reduces	reduce	VERB
ftr-412	1490	22	the	the	DET
ftr-412	1490	23	tax	tax	NOUN
ftr-412	1490	24	base	base	NOUN
ftr-412	1490	25	by	by	ADP
ftr-412	1490	26	20	20	NUM
ftr-412	1490	27	-	-	SYM
ftr-412	1490	28	25	25	NUM
ftr-412	1490	29	%	%	NOUN
ftr-412	1490	30	)	)	PUNCT
ftr-412	1490	31	.	.	PUNCT
ftr-412	1491	1	200	200	NUM
ftr-412	1491	2	.	.	X
ftr-412	1491	3	bird	bird	PROPN
ftr-412	1491	4	&	&	CCONJ
ftr-412	1491	5	gendron	gendron	PROPN
ftr-412	1491	6	,	,	PUNCT
ftr-412	1491	7	supra	supra	PROPN
ftr-412	1491	8	note	note	NOUN
ftr-412	1491	9	8	8	NUM
ftr-412	1491	10	at	at	ADP
ftr-412	1491	11	10	10	NUM
ftr-412	1491	12	,	,	PUNCT
ftr-412	1491	13	table	table	NOUN
ftr-412	1491	14	2.1	2.1	NUM
ftr-412	1491	15	(	(	PUNCT
ftr-412	1491	16	listing	list	VERB
ftr-412	1491	17	the	the	DET
ftr-412	1491	18	french	french	ADJ
ftr-412	1491	19	vat	vat	NOUN
ftr-412	1491	20	rates	rate	NOUN
ftr-412	1491	21	at	at	ADP
ftr-412	1491	22	19.6	19.6	NUM
ftr-412	1491	23	%	%	NOUN
ftr-412	1491	24	;	;	PUNCT
ftr-412	1491	25	5.5	5.5	NUM
ftr-412	1491	26	%	%	NOUN
ftr-412	1491	27	and	and	CCONJ
ftr-412	1491	28	2.1	2.1	NUM
ftr-412	1491	29	%	%	NOUN
ftr-412	1491	30	;	;	PUNCT
ftr-412	1491	31	with	with	ADP
ftr-412	1491	32	regional	regional	ADJ
ftr-412	1491	33	rates	rate	NOUN
ftr-412	1491	34	of	of	ADP
ftr-412	1491	35	0.9	0.9	NUM
ftr-412	1491	36	%	%	NOUN
ftr-412	1491	37	,	,	PUNCT
ftr-412	1491	38	2.1	2.1	NUM
ftr-412	1491	39	%	%	NOUN
ftr-412	1491	40	,	,	PUNCT
ftr-412	1491	41	8.0	8.0	NUM
ftr-412	1491	42	%	%	NOUN
ftr-412	1491	43	13.5	13.5	NUM
ftr-412	1491	44	%	%	NOUN
ftr-412	1491	45	and	and	CCONJ
ftr-412	1491	46	19.6	19.6	NUM
ftr-412	1491	47	%	%	NOUN
ftr-412	1491	48	in	in	ADP
ftr-412	1491	49	corsica	corsica	PROPN
ftr-412	1491	50	;	;	PUNCT
ftr-412	1491	51	rates	rate	NOUN
ftr-412	1491	52	of	of	ADP
ftr-412	1491	53	1.05	1.05	NUM
ftr-412	1491	54	%	%	NOUN
ftr-412	1491	55	,	,	PUNCT
ftr-412	1491	56	1.75	1.75	NUM
ftr-412	1491	57	%	%	NOUN
ftr-412	1491	58	,	,	PUNCT
ftr-412	1491	59	2.1	2.1	NUM
ftr-412	1491	60	%	%	NOUN
ftr-412	1491	61	and	and	CCONJ
ftr-412	1491	62	8.5	8.5	NUM
ftr-412	1491	63	%	%	NOUN
ftr-412	1491	64	in	in	ADP
ftr-412	1491	65	the	the	DET
ftr-412	1491	66	french	french	ADJ
ftr-412	1491	67	overseas	overseas	ADJ
ftr-412	1491	68	departments	department	NOUN
ftr-412	1491	69	with	with	ADP
ftr-412	1491	70	the	the	DET
ftr-412	1491	71	exception	exception	NOUN
ftr-412	1491	72	of	of	ADP
ftr-412	1491	73	french	french	ADJ
ftr-412	1491	74	guyana	guyana	PROPN
ftr-412	1491	75	)	)	PUNCT
ftr-412	1491	76	.	.	PUNCT
ftr-412	1492	1	jurisdiction	jurisdiction	NOUN
ftr-412	1492	2	)	)	PUNCT
ftr-412	1492	3	can	can	AUX
ftr-412	1492	4	similarly	similarly	ADV
ftr-412	1492	5	be	be	AUX
ftr-412	1492	6	certified	certify	VERB
ftr-412	1492	7	as	as	ADP
ftr-412	1492	8	accurate	accurate	ADJ
ftr-412	1492	9	.	.	PUNCT
ftr-412	1493	1	this	this	DET
ftr-412	1493	2	functionality	functionality	NOUN
ftr-412	1493	3	only	only	ADV
ftr-412	1493	4	waits	wait	VERB
ftr-412	1493	5	for	for	ADP
ftr-412	1493	6	the	the	DET
ftr-412	1493	7	embedding	embedding	NOUN
ftr-412	1493	8	of	of	ADP
ftr-412	1493	9	certificates	certificate	NOUN
ftr-412	1493	10	of	of	ADP
ftr-412	1493	11	exemption	exemption	NOUN
ftr-412	1493	12	into	into	ADP
ftr-412	1493	13	“	"	PUNCT
ftr-412	1493	14	smart	smart	ADJ
ftr-412	1493	15	”	"	PUNCT
ftr-412	1493	16	ids	id	NOUN
ftr-412	1493	17	.	.	PUNCT
ftr-412	1494	1	the	the	DET
ftr-412	1494	2	certified	certify	VERB
ftr-412	1494	3	automated	automate	VERB
ftr-412	1494	4	tax	tax	NOUN
ftr-412	1494	5	calculation	calculation	NOUN
ftr-412	1494	6	system	system	NOUN
ftr-412	1494	7	therefore	therefore	ADV
ftr-412	1494	8	completes	complete	VERB
ftr-412	1494	9	the	the	DET
ftr-412	1494	10	circle	circle	NOUN
ftr-412	1494	11	.	.	PUNCT
ftr-412	1495	1	for	for	ADP
ftr-412	1495	2	the	the	DET
ftr-412	1495	3	first	first	ADJ
ftr-412	1495	4	time	time	NOUN
ftr-412	1495	5	,	,	PUNCT
ftr-412	1495	6	a	a	DET
ftr-412	1495	7	consumption	consumption	NOUN
ftr-412	1495	8	tax	tax	NOUN
ftr-412	1495	9	can	can	AUX
ftr-412	1495	10	now	now	ADV
ftr-412	1495	11	be	be	AUX
ftr-412	1495	12	designed	design	VERB
ftr-412	1495	13	that	that	PRON
ftr-412	1495	14	is	be	AUX
ftr-412	1495	15	progressive	progressive	ADJ
ftr-412	1495	16	,	,	PUNCT
ftr-412	1495	17	and	and	CCONJ
ftr-412	1495	18	which	which	PRON
ftr-412	1495	19	will	will	AUX
ftr-412	1495	20	utilize	utilize	VERB
ftr-412	1495	21	exceptionally	exceptionally	ADV
ftr-412	1495	22	broad	broad	ADJ
ftr-412	1495	23	bases	basis	NOUN
ftr-412	1495	24	without	without	ADP
ftr-412	1495	25	burdening	burden	VERB
ftr-412	1495	26	the	the	DET
ftr-412	1495	27	poor	poor	ADJ
ftr-412	1495	28	.	.	PUNCT
ftr-412	1496	1	this	this	DET
ftr-412	1496	2	new	new	ADJ
ftr-412	1496	3	breed	breed	NOUN
ftr-412	1496	4	of	of	ADP
ftr-412	1496	5	consumption	consumption	NOUN
ftr-412	1496	6	taxes	taxis	NOUN
ftr-412	1496	7	can	can	AUX
ftr-412	1496	8	be	be	AUX
ftr-412	1496	9	simplified	simplify	VERB
ftr-412	1496	10	through	through	ADP
ftr-412	1496	11	the	the	DET
ftr-412	1496	12	imposition	imposition	NOUN
ftr-412	1496	13	of	of	ADP
ftr-412	1496	14	a	a	DET
ftr-412	1496	15	single	single	ADJ
ftr-412	1496	16	rate	rate	NOUN
ftr-412	1496	17	for	for	ADP
ftr-412	1496	18	all	all	DET
ftr-412	1496	19	consumption	consumption	NOUN
ftr-412	1496	20	.	.	PUNCT
ftr-412	1497	1	the	the	DET
ftr-412	1497	2	only	only	ADJ
ftr-412	1497	3	exceptions	exception	NOUN
ftr-412	1497	4	will	will	AUX
ftr-412	1497	5	be	be	AUX
ftr-412	1497	6	for	for	ADP
ftr-412	1497	7	transactions	transaction	NOUN
ftr-412	1497	8	where	where	SCONJ
ftr-412	1497	9	a	a	DET
ftr-412	1497	10	digital	digital	ADJ
ftr-412	1497	11	exemption	exemption	NOUN
ftr-412	1497	12	certificate	certificate	NOUN
ftr-412	1497	13	is	be	AUX
ftr-412	1497	14	passed	pass	VERB
ftr-412	1497	15	through	through	ADP
ftr-412	1497	16	a	a	DET
ftr-412	1497	17	scanner	scanner	NOUN
ftr-412	1497	18	when	when	SCONJ
ftr-412	1497	19	the	the	DET
ftr-412	1497	20	purchase	purchase	NOUN
ftr-412	1497	21	of	of	ADP
ftr-412	1497	22	goods	good	NOUN
ftr-412	1497	23	or	or	CCONJ
ftr-412	1497	24	services	service	NOUN
ftr-412	1497	25	is	be	AUX
ftr-412	1497	26	consummated	consummate	VERB
ftr-412	1497	27	.	.	PUNCT
ftr-412	1498	1	if	if	SCONJ
ftr-412	1498	2	the	the	DET
ftr-412	1498	3	tax	tax	NOUN
ftr-412	1498	4	system	system	NOUN
ftr-412	1498	5	itself	itself	PRON
ftr-412	1498	6	is	be	AUX
ftr-412	1498	7	set	set	VERB
ftr-412	1498	8	up	up	ADP
ftr-412	1498	9	to	to	PART
ftr-412	1498	10	accept	accept	VERB
ftr-412	1498	11	digital	digital	ADJ
ftr-412	1498	12	processing	processing	NOUN
ftr-412	1498	13	of	of	ADP
ftr-412	1498	14	returns	return	NOUN
ftr-412	1498	15	,	,	PUNCT
ftr-412	1498	16	digital	digital	ADJ
ftr-412	1498	17	invoices	invoice	NOUN
ftr-412	1498	18	,	,	PUNCT
ftr-412	1498	19	and	and	CCONJ
ftr-412	1498	20	electronic	electronic	ADJ
ftr-412	1498	21	funds	fund	NOUN
ftr-412	1498	22	remission	remission	NOUN
ftr-412	1498	23	as	as	ADV
ftr-412	1498	24	well	well	ADV
ftr-412	1498	25	as	as	ADP
ftr-412	1498	26	the	the	DET
ftr-412	1498	27	other	other	ADJ
ftr-412	1498	28	myriad	myriad	NOUN
ftr-412	1498	29	of	of	ADP
ftr-412	1498	30	compliance	compliance	NOUN
ftr-412	1498	31	requirements	requirement	NOUN
ftr-412	1498	32	,	,	PUNCT
ftr-412	1498	33	then	then	ADV
ftr-412	1498	34	a	a	DET
ftr-412	1498	35	robust	robust	ADJ
ftr-412	1498	36	and	and	CCONJ
ftr-412	1498	37	certified	certified	ADJ
ftr-412	1498	38	tax	tax	NOUN
ftr-412	1498	39	calculation	calculation	NOUN
ftr-412	1498	40	system	system	NOUN
ftr-412	1498	41	will	will	AUX
ftr-412	1498	42	assure	assure	VERB
ftr-412	1498	43	not	not	PART
ftr-412	1498	44	only	only	ADV
ftr-412	1498	45	the	the	DET
ftr-412	1498	46	accuracy	accuracy	NOUN
ftr-412	1498	47	of	of	ADP
ftr-412	1498	48	the	the	DET
ftr-412	1498	49	tax	tax	NOUN
ftr-412	1498	50	,	,	PUNCT
ftr-412	1498	51	but	but	CCONJ
ftr-412	1498	52	the	the	DET
ftr-412	1498	53	accuracy	accuracy	NOUN
ftr-412	1498	54	of	of	ADP
ftr-412	1498	55	all	all	PRON
ftr-412	1498	56	reporting	report	VERB
ftr-412	1498	57	obligations	obligation	NOUN
ftr-412	1498	58	in	in	ADP
ftr-412	1498	59	a	a	DET
ftr-412	1498	60	real	real	ADJ
ftr-412	1498	61	-	-	PUNCT
ftr-412	1498	62	time	time	NOUN
ftr-412	1498	63	,	,	PUNCT
ftr-412	1498	64	preaudited	preaudite	VERB
ftr-412	1498	65	format	format	NOUN
ftr-412	1498	66	.	.	PUNCT
ftr-412	1499	1	part	part	NOUN
ftr-412	1499	2	iv	iv	NUM
ftr-412	1499	3	:	:	PUNCT
ftr-412	1499	4	conclusion	conclusion	NOUN
ftr-412	1499	5	and	and	CCONJ
ftr-412	1499	6	proposal	proposal	NOUN
ftr-412	1499	7	surgically	surgically	ADV
ftr-412	1499	8	targeting	target	VERB
ftr-412	1499	9	consumption	consumption	NOUN
ftr-412	1499	10	tax	tax	NOUN
ftr-412	1499	11	relief	relief	NOUN
ftr-412	1499	12	regressivity	regressivity	NOUN
ftr-412	1499	13	is	be	AUX
ftr-412	1499	14	an	an	DET
ftr-412	1499	15	inherent	inherent	ADJ
ftr-412	1499	16	problem	problem	NOUN
ftr-412	1499	17	of	of	ADP
ftr-412	1499	18	the	the	DET
ftr-412	1499	19	consumption	consumption	NOUN
ftr-412	1499	20	tax	tax	NOUN
ftr-412	1499	21	.	.	PUNCT
ftr-412	1500	1	in	in	ADP
ftr-412	1500	2	traditional	traditional	ADJ
ftr-412	1500	3	form	form	NOUN
ftr-412	1500	4	consumption	consumption	NOUN
ftr-412	1500	5	taxes	taxis	NOUN
ftr-412	1500	6	burden	burden	VERB
ftr-412	1500	7	the	the	DET
ftr-412	1500	8	poor	poor	ADJ
ftr-412	1500	9	more	more	ADV
ftr-412	1500	10	heavily	heavily	ADV
ftr-412	1500	11	than	than	ADP
ftr-412	1500	12	the	the	DET
ftr-412	1500	13	wealthy	wealthy	ADJ
ftr-412	1500	14	because	because	SCONJ
ftr-412	1500	15	the	the	DET
ftr-412	1500	16	poor	poor	ADJ
ftr-412	1500	17	consume	consume	VERB
ftr-412	1500	18	all	all	PRON
ftr-412	1500	19	of	of	ADP
ftr-412	1500	20	their	their	PRON
ftr-412	1500	21	income	income	NOUN
ftr-412	1500	22	whereas	whereas	SCONJ
ftr-412	1500	23	the	the	DET
ftr-412	1500	24	wealthy	wealthy	ADJ
ftr-412	1500	25	consume	consume	VERB
ftr-412	1500	26	only	only	ADV
ftr-412	1500	27	a	a	DET
ftr-412	1500	28	portion	portion	NOUN
ftr-412	1500	29	of	of	ADP
ftr-412	1500	30	it	it	PRON
ftr-412	1500	31	.	.	PUNCT
ftr-412	1501	1	what	what	PRON
ftr-412	1501	2	the	the	DET
ftr-412	1501	3	wealthy	wealthy	ADJ
ftr-412	1501	4	save	save	VERB
ftr-412	1501	5	is	be	AUX
ftr-412	1501	6	not	not	PART
ftr-412	1501	7	taxed	tax	VERB
ftr-412	1501	8	.	.	PUNCT
ftr-412	1502	1	198	198	NUM
ftr-412	1503	1	although	although	SCONJ
ftr-412	1503	2	surgical	surgical	ADJ
ftr-412	1503	3	options	option	NOUN
ftr-412	1503	4	that	that	PRON
ftr-412	1503	5	would	would	AUX
ftr-412	1503	6	exempt	exempt	VERB
ftr-412	1503	7	specific	specific	ADJ
ftr-412	1503	8	individuals	individual	NOUN
ftr-412	1503	9	-	-	PUNCT
ftr-412	1503	10	inneed	inneed	ADJ
ftr-412	1503	11	when	when	SCONJ
ftr-412	1503	12	they	they	PRON
ftr-412	1503	13	purchase	purchase	VERB
ftr-412	1503	14	identified	identify	VERB
ftr-412	1503	15	products	product	NOUN
ftr-412	1503	16	have	have	AUX
ftr-412	1503	17	been	be	AUX
ftr-412	1503	18	considered	consider	VERB
ftr-412	1503	19	before	before	ADV
ftr-412	1503	20	,	,	PUNCT
ftr-412	1503	21	the	the	DET
ftr-412	1503	22	volume	volume	NOUN
ftr-412	1503	23	of	of	ADP
ftr-412	1503	24	transactions	transaction	NOUN
ftr-412	1503	25	that	that	PRON
ftr-412	1503	26	pass	pass	VERB
ftr-412	1503	27	through	through	ADP
ftr-412	1503	28	a	a	DET
ftr-412	1503	29	broad	broad	ADV
ftr-412	1503	30	-	-	PUNCT
ftr-412	1503	31	based	base	VERB
ftr-412	1503	32	consumption	consumption	NOUN
ftr-412	1503	33	tax	tax	NOUN
ftr-412	1503	34	simply	simply	ADV
ftr-412	1503	35	exceed	exceed	VERB
ftr-412	1503	36	the	the	DET
ftr-412	1503	37	capacity	capacity	NOUN
ftr-412	1503	38	of	of	ADP
ftr-412	1503	39	paper	paper	NOUN
ftr-412	1503	40	-	-	PUNCT
ftr-412	1503	41	intensive	intensive	ADJ
ftr-412	1503	42	systems	system	NOUN
ftr-412	1503	43	to	to	PART
ftr-412	1503	44	handle	handle	VERB
ftr-412	1503	45	them	they	PRON
ftr-412	1503	46	.	.	PUNCT
ftr-412	1504	1	as	as	ADP
ftr-412	1504	2	a	a	DET
ftr-412	1504	3	result	result	NOUN
ftr-412	1504	4	,	,	PUNCT
ftr-412	1504	5	when	when	SCONJ
ftr-412	1504	6	a	a	DET
ftr-412	1504	7	consumption	consumption	NOUN
ftr-412	1504	8	tax	tax	NOUN
ftr-412	1504	9	provides	provide	VERB
ftr-412	1504	10	relief	relief	NOUN
ftr-412	1504	11	to	to	ADP
ftr-412	1504	12	those	those	PRON
ftr-412	1504	13	in	in	ADP
ftr-412	1504	14	need	need	NOUN
ftr-412	1504	15	,	,	PUNCT
ftr-412	1504	16	it	it	PRON
ftr-412	1504	17	does	do	VERB
ftr-412	1504	18	so	so	ADV
ftr-412	1504	19	through	through	ADP
ftr-412	1504	20	universal	universal	ADJ
ftr-412	1504	21	exemptions	exemption	NOUN
ftr-412	1504	22	and/	and/	NOUN
ftr-412	1504	23	or	or	CCONJ
ftr-412	1504	24	multiple	multiple	ADJ
ftr-412	1504	25	rates	rate	NOUN
ftr-412	1504	26	.	.	PUNCT
ftr-412	1505	1	even	even	ADV
ftr-412	1505	2	though	though	SCONJ
ftr-412	1505	3	these	these	DET
ftr-412	1505	4	relief	relief	NOUN
ftr-412	1505	5	mechanisms	mechanism	NOUN
ftr-412	1505	6	are	be	AUX
ftr-412	1505	7	themselves	themselves	PRON
ftr-412	1505	8	a	a	DET
ftr-412	1505	9	problem	problem	NOUN
ftr-412	1505	10	,	,	PUNCT
ftr-412	1505	11	there	there	PRON
ftr-412	1505	12	is	be	VERB
ftr-412	1505	13	little	little	ADJ
ftr-412	1505	14	aside	aside	ADV
ftr-412	1505	15	from	from	ADP
ftr-412	1505	16	tax	tax	NOUN
ftr-412	1505	17	theory	theory	NOUN
ftr-412	1505	18	to	to	PART
ftr-412	1505	19	oppose	oppose	VERB
ftr-412	1505	20	them	they	PRON
ftr-412	1505	21	.	.	PUNCT
ftr-412	1506	1	these	these	DET
ftr-412	1506	2	relief	relief	NOUN
ftr-412	1506	3	efforts	effort	NOUN
ftr-412	1506	4	either	either	CCONJ
ftr-412	1506	5	drastically	drastically	ADV
ftr-412	1506	6	compromise	compromise	VERB
ftr-412	1506	7	the	the	DET
ftr-412	1506	8	base	base	NOUN
ftr-412	1506	9	,	,	PUNCT
ftr-412	1506	10	or199	or199	AUX
ftr-412	1506	11	seriously	seriously	ADV
ftr-412	1506	12	complicate	complicate	VERB
ftr-412	1506	13	the	the	DET
ftr-412	1506	14	taxing	tax	VERB
ftr-412	1506	15	mechanism	mechanism	NOUN
ftr-412	1506	16	.	.	PUNCT
ftr-412	1507	1	200	200	NUM
ftr-412	1507	2	technology	technology	NOUN
ftr-412	1507	3	offers	offer	VERB
ftr-412	1507	4	an	an	DET
ftr-412	1507	5	answer	answer	NOUN
ftr-412	1507	6	.	.	PUNCT
ftr-412	1508	1	consumption	consumption	NOUN
ftr-412	1508	2	taxes	taxis	NOUN
ftr-412	1508	3	(	(	PUNCT
ftr-412	1508	4	both	both	CCONJ
ftr-412	1508	5	vats	vat	NOUN
ftr-412	1508	6	and	and	CCONJ
ftr-412	1508	7	rsts	rst	NOUN
ftr-412	1508	8	)	)	PUNCT
ftr-412	1508	9	can	can	AUX
ftr-412	1508	10	benefit	benefit	VERB
ftr-412	1508	11	from	from	ADP
ftr-412	1508	12	three	three	NUM
ftr-412	1508	13	technological	technological	ADJ
ftr-412	1508	14	advances	advance	NOUN
ftr-412	1508	15	:	:	PUNCT
ftr-412	1508	16	(	(	PUNCT
ftr-412	1508	17	1	1	X
ftr-412	1508	18	)	)	PUNCT
ftr-412	1508	19	widespread	widespread	ADJ
ftr-412	1508	20	adoption	adoption	NOUN
ftr-412	1508	21	of	of	ADP
ftr-412	1508	22	national	national	ADJ
ftr-412	1508	23	identity	identity	NOUN
ftr-412	1508	24	smart	smart	ADJ
ftr-412	1508	25	cards	card	NOUN
ftr-412	1508	26	embedded	embed	VERB
ftr-412	1508	27	with	with	ADP
ftr-412	1508	28	biometric	biometric	ADJ
ftr-412	1508	29	identifiers	identifier	NOUN
ftr-412	1508	30	;	;	PUNCT
ftr-412	1508	31	(	(	PUNCT
ftr-412	1508	32	2	2	X
ftr-412	1508	33	)	)	PUNCT
ftr-412	1508	34	fully	fully	ADV
ftr-412	1508	35	digital	digital	ADJ
ftr-412	1508	36	consumption	consumption	NOUN
ftr-412	1508	37	tax	tax	NOUN
ftr-412	1508	38	regimes	regime	NOUN
ftr-412	1508	39	;	;	PUNCT
ftr-412	1508	40	and	and	CCONJ
ftr-412	1508	41	(	(	PUNCT
ftr-412	1508	42	3	3	X
ftr-412	1508	43	)	)	PUNCT
ftr-412	1508	44	certified	certify	VERB
ftr-412	1508	45	consumption	consumption	NOUN
ftr-412	1508	46	tax	tax	NOUN
ftr-412	1508	47	software	software	NOUN
ftr-412	1508	48	solutions	solution	NOUN
ftr-412	1508	49	.	.	PUNCT
ftr-412	1509	1	the	the	DET
ftr-412	1509	2	tax	tax	NOUN
ftr-412	1509	3	policy	policy	NOUN
ftr-412	1509	4	opportunity	opportunity	NOUN
ftr-412	1509	5	is	be	AUX
ftr-412	1509	6	to	to	PART
ftr-412	1509	7	harness	harness	VERB
ftr-412	1509	8	these	these	DET
ftr-412	1509	9	developments	development	NOUN
ftr-412	1509	10	–	–	PUNCT
ftr-412	1509	11	to	to	PART
ftr-412	1509	12	do	do	VERB
ftr-412	1509	13	710	710	NUM
ftr-412	1509	14	florida	florida	PROPN
ftr-412	1509	15	tax	tax	NOUN
ftr-412	1509	16	review	review	NOUN
ftr-412	1509	17	vol	vol	NOUN
ftr-412	1509	18	.	.	PUNCT
ftr-412	1510	1	7:10	7:10	NUM
ftr-412	1510	2	201	201	NUM
ftr-412	1510	3	.	.	PUNCT
ftr-412	1511	1	the	the	DET
ftr-412	1511	2	range	range	NOUN
ftr-412	1511	3	of	of	ADP
ftr-412	1511	4	possible	possible	ADJ
ftr-412	1511	5	difficulties	difficulty	NOUN
ftr-412	1511	6	here	here	ADV
ftr-412	1511	7	should	should	AUX
ftr-412	1511	8	not	not	PART
ftr-412	1511	9	be	be	AUX
ftr-412	1511	10	minimized	minimize	VERB
ftr-412	1511	11	.	.	PUNCT
ftr-412	1512	1	accuracy	accuracy	NOUN
ftr-412	1512	2	is	be	AUX
ftr-412	1512	3	at	at	ADP
ftr-412	1512	4	a	a	DET
ftr-412	1512	5	premium	premium	NOUN
ftr-412	1512	6	.	.	PUNCT
ftr-412	1513	1	“	"	PUNCT
ftr-412	1513	2	false	false	ADJ
ftr-412	1513	3	positives	positive	NOUN
ftr-412	1513	4	”	"	PUNCT
ftr-412	1513	5	and	and	CCONJ
ftr-412	1513	6	“	"	PUNCT
ftr-412	1513	7	false	false	ADJ
ftr-412	1513	8	negatives	negative	NOUN
ftr-412	1513	9	”	"	PUNCT
ftr-412	1513	10	are	be	AUX
ftr-412	1513	11	possible	possible	ADJ
ftr-412	1513	12	under	under	ADP
ftr-412	1513	13	both	both	DET
ftr-412	1513	14	criteria	criterion	NOUN
ftr-412	1513	15	.	.	PUNCT
ftr-412	1514	1	it	it	PRON
ftr-412	1514	2	is	be	AUX
ftr-412	1514	3	a	a	DET
ftr-412	1514	4	problem	problem	NOUN
ftr-412	1514	5	if	if	SCONJ
ftr-412	1514	6	ineligibles	ineligible	NOUN
ftr-412	1514	7	enroll	enroll	VERB
ftr-412	1514	8	,	,	PUNCT
ftr-412	1514	9	just	just	ADV
ftr-412	1514	10	as	as	SCONJ
ftr-412	1514	11	it	it	PRON
ftr-412	1514	12	is	be	AUX
ftr-412	1514	13	a	a	DET
ftr-412	1514	14	problem	problem	NOUN
ftr-412	1514	15	if	if	SCONJ
ftr-412	1514	16	eligible	eligible	ADJ
ftr-412	1514	17	individuals	individual	NOUN
ftr-412	1514	18	or	or	CCONJ
ftr-412	1514	19	entities	entity	NOUN
ftr-412	1514	20	are	be	AUX
ftr-412	1514	21	not	not	PART
ftr-412	1514	22	able	able	ADJ
ftr-412	1514	23	to	to	PART
ftr-412	1514	24	enroll	enroll	VERB
ftr-412	1514	25	.	.	PUNCT
ftr-412	1515	1	secondly	secondly	ADV
ftr-412	1515	2	,	,	PUNCT
ftr-412	1515	3	even	even	ADV
ftr-412	1515	4	if	if	SCONJ
ftr-412	1515	5	an	an	DET
ftr-412	1515	6	accurate	accurate	ADJ
ftr-412	1515	7	target	target	NOUN
ftr-412	1515	8	population	population	NOUN
ftr-412	1515	9	is	be	AUX
ftr-412	1515	10	identified	identify	VERB
ftr-412	1515	11	the	the	DET
ftr-412	1515	12	system	system	NOUN
ftr-412	1515	13	must	must	AUX
ftr-412	1515	14	accurately	accurately	ADV
ftr-412	1515	15	verify	verify	VERB
ftr-412	1515	16	that	that	SCONJ
ftr-412	1515	17	only	only	ADV
ftr-412	1515	18	those	those	DET
ftr-412	1515	19	individuals	individual	NOUN
ftr-412	1515	20	are	be	AUX
ftr-412	1515	21	actually	actually	ADV
ftr-412	1515	22	making	make	VERB
ftr-412	1515	23	the	the	DET
ftr-412	1515	24	purchases	purchase	NOUN
ftr-412	1515	25	–	–	PUNCT
ftr-412	1515	26	a	a	DET
ftr-412	1515	27	second	second	ADJ
ftr-412	1515	28	chance	chance	NOUN
ftr-412	1515	29	for	for	ADP
ftr-412	1515	30	false	false	ADJ
ftr-412	1515	31	negatives	negative	NOUN
ftr-412	1515	32	and	and	CCONJ
ftr-412	1515	33	positives	positive	NOUN
ftr-412	1515	34	to	to	PART
ftr-412	1515	35	impact	impact	VERB
ftr-412	1515	36	the	the	DET
ftr-412	1515	37	system	system	NOUN
ftr-412	1515	38	.	.	PUNCT
ftr-412	1516	1	more	more	ADV
ftr-412	1516	2	than	than	ADP
ftr-412	1516	3	passively	passively	ADV
ftr-412	1516	4	observe	observe	VERB
ftr-412	1516	5	the	the	DET
ftr-412	1516	6	linear	linear	ADJ
ftr-412	1516	7	function	function	NOUN
ftr-412	1516	8	creep	creep	NOUN
ftr-412	1516	9	of	of	ADP
ftr-412	1516	10	this	this	DET
ftr-412	1516	11	technology	technology	NOUN
ftr-412	1516	12	into	into	ADP
ftr-412	1516	13	the	the	DET
ftr-412	1516	14	consumption	consumption	NOUN
ftr-412	1516	15	tax	tax	NOUN
ftr-412	1516	16	field	field	NOUN
ftr-412	1516	17	.	.	PUNCT
ftr-412	1517	1	the	the	DET
ftr-412	1517	2	opportunity	opportunity	NOUN
ftr-412	1517	3	is	be	AUX
ftr-412	1517	4	to	to	PART
ftr-412	1517	5	use	use	VERB
ftr-412	1517	6	technology	technology	NOUN
ftr-412	1517	7	to	to	PART
ftr-412	1517	8	design	design	VERB
ftr-412	1517	9	the	the	DET
ftr-412	1517	10	first	first	ADJ
ftr-412	1517	11	broad	broad	ADV
ftr-412	1517	12	-	-	PUNCT
ftr-412	1517	13	based	base	VERB
ftr-412	1517	14	,	,	PUNCT
ftr-412	1517	15	single	single	ADJ
ftr-412	1517	16	rate	rate	NOUN
ftr-412	1517	17	consumption	consumption	NOUN
ftr-412	1517	18	tax	tax	NOUN
ftr-412	1517	19	that	that	PRON
ftr-412	1517	20	is	be	AUX
ftr-412	1517	21	truly	truly	ADV
ftr-412	1517	22	and	and	CCONJ
ftr-412	1517	23	independently	independently	ADV
ftr-412	1517	24	progressive	progressive	ADJ
ftr-412	1517	25	.	.	PUNCT
ftr-412	1518	1	a.	a.	NOUN
ftr-412	1518	2	inverting	invert	VERB
ftr-412	1518	3	the	the	DET
ftr-412	1518	4	argument	argument	NOUN
ftr-412	1518	5	the	the	DET
ftr-412	1518	6	argument	argument	NOUN
ftr-412	1518	7	of	of	ADP
ftr-412	1518	8	this	this	DET
ftr-412	1518	9	paper	paper	NOUN
ftr-412	1518	10	can	can	AUX
ftr-412	1518	11	be	be	AUX
ftr-412	1518	12	summarized	summarize	VERB
ftr-412	1518	13	by	by	ADP
ftr-412	1518	14	turning	turn	VERB
ftr-412	1518	15	it	it	PRON
ftr-412	1518	16	on	on	ADP
ftr-412	1518	17	its	its	PRON
ftr-412	1518	18	head	head	NOUN
ftr-412	1518	19	.	.	PUNCT
ftr-412	1519	1	if	if	SCONJ
ftr-412	1519	2	we	we	PRON
ftr-412	1519	3	consider	consider	VERB
ftr-412	1519	4	the	the	DET
ftr-412	1519	5	establishment	establishment	NOUN
ftr-412	1519	6	of	of	ADP
ftr-412	1519	7	a	a	DET
ftr-412	1519	8	truly	truly	ADV
ftr-412	1519	9	progressive	progressive	ADJ
ftr-412	1519	10	consumption	consumption	NOUN
ftr-412	1519	11	tax	tax	NOUN
ftr-412	1519	12	from	from	ADP
ftr-412	1519	13	the	the	DET
ftr-412	1519	14	perspective	perspective	NOUN
ftr-412	1519	15	of	of	ADP
ftr-412	1519	16	the	the	DET
ftr-412	1519	17	barriers	barrier	NOUN
ftr-412	1519	18	that	that	PRON
ftr-412	1519	19	have	have	AUX
ftr-412	1519	20	prevented	prevent	VERB
ftr-412	1519	21	it	it	PRON
ftr-412	1519	22	,	,	PUNCT
ftr-412	1519	23	rather	rather	ADV
ftr-412	1519	24	than	than	ADP
ftr-412	1519	25	from	from	ADP
ftr-412	1519	26	the	the	DET
ftr-412	1519	27	perspective	perspective	NOUN
ftr-412	1519	28	of	of	ADP
ftr-412	1519	29	the	the	DET
ftr-412	1519	30	technology	technology	NOUN
ftr-412	1519	31	that	that	PRON
ftr-412	1519	32	now	now	ADV
ftr-412	1519	33	enables	enable	VERB
ftr-412	1519	34	it	it	PRON
ftr-412	1519	35	,	,	PUNCT
ftr-412	1519	36	we	we	PRON
ftr-412	1519	37	see	see	VERB
ftr-412	1519	38	three	three	NUM
ftr-412	1519	39	distinct	distinct	ADJ
ftr-412	1519	40	problems	problem	NOUN
ftr-412	1519	41	.	.	PUNCT
ftr-412	1520	1	(	(	PUNCT
ftr-412	1520	2	1	1	X
ftr-412	1520	3	)	)	PUNCT
ftr-412	1520	4	the	the	DET
ftr-412	1520	5	fraud	fraud	NOUN
ftr-412	1520	6	problem	problem	NOUN
ftr-412	1520	7	–	–	PUNCT
ftr-412	1520	8	how	how	SCONJ
ftr-412	1520	9	to	to	PART
ftr-412	1520	10	assure	assure	VERB
ftr-412	1520	11	that	that	SCONJ
ftr-412	1520	12	only	only	ADV
ftr-412	1520	13	those	those	PRON
ftr-412	1520	14	entitled	entitle	VERB
ftr-412	1520	15	to	to	PART
ftr-412	1520	16	make	make	VERB
ftr-412	1520	17	exempt	exempt	ADJ
ftr-412	1520	18	purchases	purchase	NOUN
ftr-412	1520	19	are	be	AUX
ftr-412	1520	20	allowed	allow	VERB
ftr-412	1520	21	to	to	PART
ftr-412	1520	22	do	do	VERB
ftr-412	1520	23	so	so	ADV
ftr-412	1520	24	.	.	PUNCT
ftr-412	1521	1	(	(	PUNCT
ftr-412	1521	2	2	2	X
ftr-412	1521	3	)	)	PUNCT
ftr-412	1521	4	the	the	DET
ftr-412	1521	5	surgical	surgical	ADJ
ftr-412	1521	6	capacity	capacity	NOUN
ftr-412	1521	7	problem	problem	NOUN
ftr-412	1521	8	–	–	PUNCT
ftr-412	1521	9	how	how	SCONJ
ftr-412	1521	10	to	to	PART
ftr-412	1521	11	design	design	VERB
ftr-412	1521	12	a	a	DET
ftr-412	1521	13	system	system	NOUN
ftr-412	1521	14	that	that	PRON
ftr-412	1521	15	is	be	AUX
ftr-412	1521	16	capable	capable	ADJ
ftr-412	1521	17	of	of	ADP
ftr-412	1521	18	sifting	sift	VERB
ftr-412	1521	19	through	through	ADP
ftr-412	1521	20	thousands	thousand	NOUN
ftr-412	1521	21	of	of	ADP
ftr-412	1521	22	transactions	transaction	NOUN
ftr-412	1521	23	,	,	PUNCT
ftr-412	1521	24	selecting	select	VERB
ftr-412	1521	25	only	only	ADV
ftr-412	1521	26	those	those	PRON
ftr-412	1521	27	that	that	PRON
ftr-412	1521	28	qualify	qualify	VERB
ftr-412	1521	29	for	for	ADP
ftr-412	1521	30	exemption	exemption	NOUN
ftr-412	1521	31	,	,	PUNCT
ftr-412	1521	32	and	and	CCONJ
ftr-412	1521	33	then	then	ADV
ftr-412	1521	34	taxing	tax	VERB
ftr-412	1521	35	the	the	DET
ftr-412	1521	36	rest	rest	NOUN
ftr-412	1521	37	without	without	ADP
ftr-412	1521	38	interrupting	interrupt	VERB
ftr-412	1521	39	the	the	DET
ftr-412	1521	40	efficient	efficient	ADJ
ftr-412	1521	41	flow	flow	NOUN
ftr-412	1521	42	of	of	ADP
ftr-412	1521	43	commerce	commerce	NOUN
ftr-412	1521	44	.	.	PUNCT
ftr-412	1522	1	(	(	PUNCT
ftr-412	1522	2	3	3	X
ftr-412	1522	3	)	)	PUNCT
ftr-412	1522	4	the	the	DET
ftr-412	1522	5	audit/	audit/	NUM
ftr-412	1522	6	compliance	compliance	NOUN
ftr-412	1522	7	problem	problem	NOUN
ftr-412	1522	8	–	–	PUNCT
ftr-412	1522	9	how	how	SCONJ
ftr-412	1522	10	to	to	PART
ftr-412	1522	11	effectively	effectively	ADV
ftr-412	1522	12	audit	audit	VERB
ftr-412	1522	13	a	a	DET
ftr-412	1522	14	system	system	NOUN
ftr-412	1522	15	where	where	SCONJ
ftr-412	1522	16	exempt	exempt	ADJ
ftr-412	1522	17	transactions	transaction	NOUN
ftr-412	1522	18	are	be	AUX
ftr-412	1522	19	not	not	PART
ftr-412	1522	20	singularly	singularly	ADV
ftr-412	1522	21	tied	tie	VERB
ftr-412	1522	22	to	to	ADP
ftr-412	1522	23	the	the	DET
ftr-412	1522	24	type	type	NOUN
ftr-412	1522	25	of	of	ADP
ftr-412	1522	26	good	good	NOUN
ftr-412	1522	27	or	or	CCONJ
ftr-412	1522	28	service	service	NOUN
ftr-412	1522	29	provided	provide	VERB
ftr-412	1522	30	by	by	ADP
ftr-412	1522	31	the	the	DET
ftr-412	1522	32	supplier	supplier	NOUN
ftr-412	1522	33	,	,	PUNCT
ftr-412	1522	34	but	but	CCONJ
ftr-412	1522	35	are	be	AUX
ftr-412	1522	36	instead	instead	ADV
ftr-412	1522	37	tied	tie	VERB
ftr-412	1522	38	to	to	ADP
ftr-412	1522	39	the	the	DET
ftr-412	1522	40	dual	dual	ADJ
ftr-412	1522	41	requirements	requirement	NOUN
ftr-412	1522	42	of	of	ADP
ftr-412	1522	43	an	an	DET
ftr-412	1522	44	entitled	entitled	ADJ
ftr-412	1522	45	individual	individual	NOUN
ftr-412	1522	46	and	and	CCONJ
ftr-412	1522	47	a	a	DET
ftr-412	1522	48	designated	designate	VERB
ftr-412	1522	49	supply	supply	NOUN
ftr-412	1522	50	.	.	PUNCT
ftr-412	1523	1	1	1	X
ftr-412	1523	2	.	.	X
ftr-412	1523	3	the	the	DET
ftr-412	1523	4	fraud	fraud	NOUN
ftr-412	1523	5	problem	problem	NOUN
ftr-412	1523	6	.	.	PUNCT
ftr-412	1524	1	there	there	PRON
ftr-412	1524	2	are	be	VERB
ftr-412	1524	3	two	two	NUM
ftr-412	1524	4	aspects	aspect	NOUN
ftr-412	1524	5	to	to	ADP
ftr-412	1524	6	the	the	DET
ftr-412	1524	7	fraud	fraud	NOUN
ftr-412	1524	8	problem	problem	NOUN
ftr-412	1524	9	–	–	PUNCT
ftr-412	1524	10	targeting	target	VERB
ftr-412	1524	11	and201	and201	PROPN
ftr-412	1524	12	verification	verification	NOUN
ftr-412	1524	13	.	.	PUNCT
ftr-412	1525	1	the	the	DET
ftr-412	1525	2	tax	tax	NOUN
ftr-412	1525	3	system	system	NOUN
ftr-412	1525	4	is	be	AUX
ftr-412	1525	5	compromised	compromise	VERB
ftr-412	1525	6	if	if	SCONJ
ftr-412	1525	7	unauthorized	unauthorized	ADJ
ftr-412	1525	8	individuals	individual	NOUN
ftr-412	1525	9	or	or	CCONJ
ftr-412	1525	10	entities	entity	NOUN
ftr-412	1525	11	are	be	AUX
ftr-412	1525	12	able	able	ADJ
ftr-412	1525	13	to	to	PART
ftr-412	1525	14	bypass	bypass	VERB
ftr-412	1525	15	security	security	NOUN
ftr-412	1525	16	,	,	PUNCT
ftr-412	1525	17	and	and	CCONJ
ftr-412	1525	18	enroll	enroll	VERB
ftr-412	1525	19	in	in	ADP
ftr-412	1525	20	the	the	DET
ftr-412	1525	21	group	group	NOUN
ftr-412	1525	22	targeted	target	VERB
ftr-412	1525	23	for	for	ADP
ftr-412	1525	24	exemption	exemption	NOUN
ftr-412	1525	25	.	.	PUNCT
ftr-412	1526	1	thus	thus	ADV
ftr-412	1526	2	,	,	PUNCT
ftr-412	1526	3	targeting	target	VERB
ftr-412	1526	4	must	must	AUX
ftr-412	1526	5	be	be	AUX
ftr-412	1526	6	accurate	accurate	ADJ
ftr-412	1526	7	.	.	PUNCT
ftr-412	1527	1	in	in	ADP
ftr-412	1527	2	addition	addition	NOUN
ftr-412	1527	3	,	,	PUNCT
ftr-412	1527	4	once	once	SCONJ
ftr-412	1527	5	the	the	DET
ftr-412	1527	6	target	target	NOUN
ftr-412	1527	7	group	group	NOUN
ftr-412	1527	8	is	be	AUX
ftr-412	1527	9	identified	identify	VERB
ftr-412	1527	10	fraud	fraud	NOUN
ftr-412	1527	11	prevention	prevention	NOUN
ftr-412	1527	12	requires	require	VERB
ftr-412	1527	13	controls	control	NOUN
ftr-412	1527	14	so	so	SCONJ
ftr-412	1527	15	that	that	SCONJ
ftr-412	1527	16	only	only	ADV
ftr-412	1527	17	individuals	individual	NOUN
ftr-412	1527	18	(	(	PUNCT
ftr-412	1527	19	or	or	CCONJ
ftr-412	1527	20	2006	2006	NUM
ftr-412	1527	21	]	]	PUNCT
ftr-412	1527	22	biometrics	biometric	NOUN
ftr-412	1527	23	:	:	PUNCT
ftr-412	1527	24	solving	solve	VERB
ftr-412	1527	25	the	the	DET
ftr-412	1527	26	regressivity	regressivity	NOUN
ftr-412	1527	27	of	of	ADP
ftr-412	1527	28	vats	vat	NOUN
ftr-412	1527	29	and	and	CCONJ
ftr-412	1527	30	rsts	rst	VERB
ftr-412	1527	31	711	711	NUM
ftr-412	1527	32	202	202	NUM
ftr-412	1527	33	.	.	PUNCT
ftr-412	1528	1	unresolved	unresolved	ADJ
ftr-412	1528	2	,	,	PUNCT
ftr-412	1528	3	the	the	DET
ftr-412	1528	4	fraud	fraud	NOUN
ftr-412	1528	5	problem	problem	NOUN
ftr-412	1528	6	alone	alone	ADV
ftr-412	1528	7	is	be	AUX
ftr-412	1528	8	sufficient	sufficient	ADJ
ftr-412	1528	9	to	to	PART
ftr-412	1528	10	kill	kill	VERB
ftr-412	1528	11	a	a	DET
ftr-412	1528	12	program	program	NOUN
ftr-412	1528	13	of	of	ADP
ftr-412	1528	14	targeted	target	VERB
ftr-412	1528	15	exemptions	exemption	NOUN
ftr-412	1528	16	.	.	PUNCT
ftr-412	1529	1	for	for	ADP
ftr-412	1529	2	example	example	NOUN
ftr-412	1529	3	,	,	PUNCT
ftr-412	1529	4	after	after	ADP
ftr-412	1529	5	examining	examine	VERB
ftr-412	1529	6	the	the	DET
ftr-412	1529	7	costs	cost	NOUN
ftr-412	1529	8	of	of	ADP
ftr-412	1529	9	the	the	DET
ftr-412	1529	10	government	government	NOUN
ftr-412	1529	11	’s	’s	PART
ftr-412	1529	12	general	general	ADJ
ftr-412	1529	13	subsidy	subsidy	NOUN
ftr-412	1529	14	on	on	ADP
ftr-412	1529	15	propane	propane	NOUN
ftr-412	1529	16	,	,	PUNCT
ftr-412	1529	17	the	the	DET
ftr-412	1529	18	dominican	dominican	PROPN
ftr-412	1529	19	republic	republic	NOUN
ftr-412	1529	20	determined	determine	VERB
ftr-412	1529	21	in	in	ADP
ftr-412	1529	22	2001	2001	NUM
ftr-412	1529	23	that	that	SCONJ
ftr-412	1529	24	it	it	PRON
ftr-412	1529	25	would	would	AUX
ftr-412	1529	26	replace	replace	VERB
ftr-412	1529	27	this	this	DET
ftr-412	1529	28	subsidy	subsidy	NOUN
ftr-412	1529	29	with	with	ADP
ftr-412	1529	30	a	a	DET
ftr-412	1529	31	program	program	NOUN
ftr-412	1529	32	of	of	ADP
ftr-412	1529	33	coupons	coupon	NOUN
ftr-412	1529	34	that	that	PRON
ftr-412	1529	35	would	would	AUX
ftr-412	1529	36	target	target	VERB
ftr-412	1529	37	the	the	DET
ftr-412	1529	38	poor	poor	ADJ
ftr-412	1529	39	who	who	PRON
ftr-412	1529	40	used	use	VERB
ftr-412	1529	41	propane	propane	NOUN
ftr-412	1529	42	for	for	ADP
ftr-412	1529	43	heating	heat	VERB
ftr-412	1529	44	an	an	DET
ftr-412	1529	45	cooking	cooking	NOUN
ftr-412	1529	46	.	.	PUNCT
ftr-412	1530	1	others	other	NOUN
ftr-412	1530	2	would	would	AUX
ftr-412	1530	3	pay	pay	VERB
ftr-412	1530	4	market	market	NOUN
ftr-412	1530	5	prices	price	NOUN
ftr-412	1530	6	for	for	ADP
ftr-412	1530	7	propane	propane	NOUN
ftr-412	1530	8	.	.	PUNCT
ftr-412	1531	1	the	the	DET
ftr-412	1531	2	coupon	coupon	NOUN
ftr-412	1531	3	program	program	NOUN
ftr-412	1531	4	was	be	AUX
ftr-412	1531	5	projected	project	VERB
ftr-412	1531	6	to	to	PART
ftr-412	1531	7	be	be	AUX
ftr-412	1531	8	a	a	DET
ftr-412	1531	9	less	less	ADV
ftr-412	1531	10	costly	costly	ADJ
ftr-412	1531	11	and	and	CCONJ
ftr-412	1531	12	more	more	ADV
ftr-412	1531	13	economically	economically	ADV
ftr-412	1531	14	rational	rational	ADJ
ftr-412	1531	15	way	way	NOUN
ftr-412	1531	16	to	to	PART
ftr-412	1531	17	provide	provide	VERB
ftr-412	1531	18	assistance	assistance	NOUN
ftr-412	1531	19	.	.	PUNCT
ftr-412	1532	1	within	within	ADP
ftr-412	1532	2	two	two	NUM
ftr-412	1532	3	years	year	NOUN
ftr-412	1532	4	the	the	DET
ftr-412	1532	5	program	program	NOUN
ftr-412	1532	6	failed	fail	VERB
ftr-412	1532	7	.	.	PUNCT
ftr-412	1533	1	the	the	DET
ftr-412	1533	2	failure	failure	NOUN
ftr-412	1533	3	was	be	AUX
ftr-412	1533	4	due	due	ADJ
ftr-412	1533	5	in	in	ADP
ftr-412	1533	6	part	part	NOUN
ftr-412	1533	7	to	to	ADP
ftr-412	1533	8	the	the	DET
ftr-412	1533	9	inability	inability	NOUN
ftr-412	1533	10	of	of	ADP
ftr-412	1533	11	the	the	DET
ftr-412	1533	12	government	government	NOUN
ftr-412	1533	13	to	to	PART
ftr-412	1533	14	effectively	effectively	ADV
ftr-412	1533	15	target	target	VERB
ftr-412	1533	16	individuals	individual	NOUN
ftr-412	1533	17	in	in	ADP
ftr-412	1533	18	need	need	NOUN
ftr-412	1533	19	(	(	PUNCT
ftr-412	1533	20	an	an	DET
ftr-412	1533	21	effort	effort	NOUN
ftr-412	1533	22	that	that	PRON
ftr-412	1533	23	needs	need	VERB
ftr-412	1533	24	to	to	PART
ftr-412	1533	25	begin	begin	VERB
ftr-412	1533	26	well	well	ADV
ftr-412	1533	27	in	in	ADP
ftr-412	1533	28	advance	advance	NOUN
ftr-412	1533	29	of	of	ADP
ftr-412	1533	30	the	the	DET
ftr-412	1533	31	termination	termination	NOUN
ftr-412	1533	32	of	of	ADP
ftr-412	1533	33	the	the	DET
ftr-412	1533	34	subsidy	subsidy	NOUN
ftr-412	1533	35	)	)	PUNCT
ftr-412	1533	36	,	,	PUNCT
ftr-412	1533	37	and	and	CCONJ
ftr-412	1533	38	in	in	ADP
ftr-412	1533	39	part	part	NOUN
ftr-412	1533	40	due	due	ADP
ftr-412	1533	41	to	to	ADP
ftr-412	1533	42	official	official	ADJ
ftr-412	1533	43	corruption	corruption	NOUN
ftr-412	1533	44	.	.	PUNCT
ftr-412	1534	1	government	government	NOUN
ftr-412	1534	2	subsidy	subsidy	NOUN
ftr-412	1534	3	coupons	coupon	NOUN
ftr-412	1534	4	soon	soon	ADV
ftr-412	1534	5	became	become	VERB
ftr-412	1534	6	available	available	ADJ
ftr-412	1534	7	on	on	ADP
ftr-412	1534	8	the	the	DET
ftr-412	1534	9	black	black	ADJ
ftr-412	1534	10	market	market	NOUN
ftr-412	1534	11	.	.	PUNCT
ftr-412	1535	1	those	those	PRON
ftr-412	1535	2	with	with	ADP
ftr-412	1535	3	access	access	NOUN
ftr-412	1535	4	to	to	ADP
ftr-412	1535	5	coupons	coupon	NOUN
ftr-412	1535	6	effectively	effectively	ADV
ftr-412	1535	7	split	split	VERB
ftr-412	1535	8	the	the	DET
ftr-412	1535	9	value	value	NOUN
ftr-412	1535	10	of	of	ADP
ftr-412	1535	11	the	the	DET
ftr-412	1535	12	discount	discount	NOUN
ftr-412	1535	13	with	with	ADP
ftr-412	1535	14	commercial	commercial	ADJ
ftr-412	1535	15	enterprises	enterprise	NOUN
ftr-412	1535	16	.	.	PUNCT
ftr-412	1536	1	in	in	ADP
ftr-412	1536	2	2003	2003	NUM
ftr-412	1536	3	the	the	DET
ftr-412	1536	4	general	general	ADJ
ftr-412	1536	5	subsidy	subsidy	NOUN
ftr-412	1536	6	was	be	AUX
ftr-412	1536	7	reintroduced	reintroduce	VERB
ftr-412	1536	8	,	,	PUNCT
ftr-412	1536	9	even	even	ADV
ftr-412	1536	10	though	though	SCONJ
ftr-412	1536	11	it	it	PRON
ftr-412	1536	12	was	be	AUX
ftr-412	1536	13	clear	clear	ADJ
ftr-412	1536	14	that	that	SCONJ
ftr-412	1536	15	70	70	NUM
ftr-412	1536	16	%	%	NOUN
ftr-412	1536	17	of	of	ADP
ftr-412	1536	18	all	all	DET
ftr-412	1536	19	propane	propane	NOUN
ftr-412	1536	20	consumption	consumption	NOUN
ftr-412	1536	21	was	be	AUX
ftr-412	1536	22	by	by	ADP
ftr-412	1536	23	businesses	business	NOUN
ftr-412	1536	24	(	(	PUNCT
ftr-412	1536	25	transportation	transportation	NOUN
ftr-412	1536	26	,	,	PUNCT
ftr-412	1536	27	hotels	hotel	NOUN
ftr-412	1536	28	and	and	CCONJ
ftr-412	1536	29	other	other	ADJ
ftr-412	1536	30	private	private	ADJ
ftr-412	1536	31	industries	industry	NOUN
ftr-412	1536	32	)	)	PUNCT
ftr-412	1536	33	and	and	CCONJ
ftr-412	1536	34	30	30	NUM
ftr-412	1536	35	%	%	NOUN
ftr-412	1536	36	was	be	AUX
ftr-412	1536	37	consumed	consume	VERB
ftr-412	1536	38	by	by	ADP
ftr-412	1536	39	households	household	NOUN
ftr-412	1536	40	(	(	PUNCT
ftr-412	1536	41	the	the	DET
ftr-412	1536	42	rich	rich	ADJ
ftr-412	1536	43	,	,	PUNCT
ftr-412	1536	44	middle	middle	ADJ
ftr-412	1536	45	class	class	NOUN
ftr-412	1536	46	and	and	CCONJ
ftr-412	1536	47	poor	poor	ADJ
ftr-412	1536	48	combined	combine	VERB
ftr-412	1536	49	)	)	PUNCT
ftr-412	1536	50	.	.	PUNCT
ftr-412	1537	1	litigation	litigation	NOUN
ftr-412	1537	2	in	in	ADP
ftr-412	1537	3	various	various	ADJ
ftr-412	1537	4	fraud	fraud	NOUN
ftr-412	1537	5	enforcement	enforcement	NOUN
ftr-412	1537	6	actions	action	NOUN
ftr-412	1537	7	is	be	AUX
ftr-412	1537	8	ongoing	ongoing	ADJ
ftr-412	1537	9	.	.	PUNCT
ftr-412	1538	1	personal	personal	ADJ
ftr-412	1538	2	communication	communication	NOUN
ftr-412	1538	3	,	,	PUNCT
ftr-412	1538	4	ramon	ramon	NOUN
ftr-412	1538	5	frias	frias	PROPN
ftr-412	1538	6	,	,	PUNCT
ftr-412	1538	7	(	(	PUNCT
ftr-412	1538	8	former	former	ADJ
ftr-412	1538	9	)	)	PUNCT
ftr-412	1538	10	deputy	deputy	NOUN
ftr-412	1538	11	director	director	NOUN
ftr-412	1538	12	of	of	ADP
ftr-412	1538	13	the	the	DET
ftr-412	1538	14	general	general	ADJ
ftr-412	1538	15	directorate	directorate	NOUN
ftr-412	1538	16	on	on	ADP
ftr-412	1538	17	internal	internal	ADJ
ftr-412	1538	18	taxes	taxis	NOUN
ftr-412	1538	19	(	(	PUNCT
ftr-412	1538	20	dominican	dominican	PROPN
ftr-412	1538	21	republic	republic	PROPN
ftr-412	1538	22	)	)	PUNCT
ftr-412	1538	23	july	july	PROPN
ftr-412	1538	24	5	5	NUM
ftr-412	1538	25	,	,	PUNCT
ftr-412	1538	26	2005	2005	NUM
ftr-412	1538	27	(	(	PUNCT
ftr-412	1538	28	on	on	ADP
ftr-412	1538	29	file	file	NOUN
ftr-412	1538	30	with	with	ADP
ftr-412	1538	31	author	author	NOUN
ftr-412	1538	32	)	)	PUNCT
ftr-412	1538	33	.	.	PUNCT
ftr-412	1539	1	203	203	NUM
ftr-412	1539	2	.	.	PUNCT
ftr-412	1539	3	ferdinando	ferdinando	PROPN
ftr-412	1539	4	regalia	regalia	PROPN
ftr-412	1539	5	&	&	CCONJ
ftr-412	1539	6	marcos	marcos	PROPN
ftr-412	1539	7	robles	robles	PROPN
ftr-412	1539	8	,	,	PUNCT
ftr-412	1539	9	social	social	ADJ
ftr-412	1539	10	assistance	assistance	NOUN
ftr-412	1539	11	,	,	PUNCT
ftr-412	1539	12	poverty	poverty	NOUN
ftr-412	1539	13	and	and	CCONJ
ftr-412	1539	14	equity	equity	NOUN
ftr-412	1539	15	in	in	ADP
ftr-412	1539	16	the	the	DET
ftr-412	1539	17	dominican	dominican	PROPN
ftr-412	1539	18	republic	republic	PROPN
ftr-412	1539	19	10	10	NUM
ftr-412	1539	20	-	-	SYM
ftr-412	1539	21	13	13	NUM
ftr-412	1539	22	(	(	PUNCT
ftr-412	1539	23	inter	inter	ADJ
ftr-412	1539	24	-	-	ADJ
ftr-412	1539	25	american	american	ADJ
ftr-412	1539	26	development	development	PROPN
ftr-412	1539	27	bank	bank	PROPN
ftr-412	1539	28	,	,	PUNCT
ftr-412	1539	29	re2	re2	PROPN
ftr-412	1539	30	-	-	PUNCT
ftr-412	1539	31	05007	05007	NUM
ftr-412	1539	32	,	,	PUNCT
ftr-412	1539	33	dec	dec	PROPN
ftr-412	1539	34	.	.	PROPN
ftr-412	1539	35	2005	2005	NUM
ftr-412	1539	36	)	)	PUNCT
ftr-412	1539	37	(	(	PUNCT
ftr-412	1539	38	indicating	indicate	VERB
ftr-412	1539	39	that	that	SCONJ
ftr-412	1539	40	targeting	target	VERB
ftr-412	1539	41	can	can	AUX
ftr-412	1539	42	work	work	VERB
ftr-412	1539	43	in	in	ADP
ftr-412	1539	44	developing	develop	VERB
ftr-412	1539	45	countries	country	NOUN
ftr-412	1539	46	,	,	PUNCT
ftr-412	1539	47	but	but	CCONJ
ftr-412	1539	48	that	that	SCONJ
ftr-412	1539	49	design	design	NOUN
ftr-412	1539	50	and	and	CCONJ
ftr-412	1539	51	implementation	implementation	NOUN
ftr-412	1539	52	details	detail	NOUN
ftr-412	1539	53	have	have	VERB
ftr-412	1539	54	a	a	DET
ftr-412	1539	55	considerable	considerable	ADJ
ftr-412	1539	56	effect	effect	NOUN
ftr-412	1539	57	on	on	ADP
ftr-412	1539	58	the	the	DET
ftr-412	1539	59	final	final	ADJ
ftr-412	1539	60	distributional	distributional	ADJ
ftr-412	1539	61	outcome	outcome	NOUN
ftr-412	1539	62	of	of	ADP
ftr-412	1539	63	the	the	DET
ftr-412	1539	64	effort	effort	NOUN
ftr-412	1539	65	,	,	PUNCT
ftr-412	1539	66	and	and	CCONJ
ftr-412	1539	67	emphasizing	emphasize	VERB
ftr-412	1539	68	the	the	DET
ftr-412	1539	69	importance	importance	NOUN
ftr-412	1539	70	of	of	ADP
ftr-412	1539	71	(	(	PUNCT
ftr-412	1539	72	1	1	X
ftr-412	1539	73	)	)	PUNCT
ftr-412	1539	74	a	a	DET
ftr-412	1539	75	consolidated	consolidated	ADJ
ftr-412	1539	76	national	national	ADJ
ftr-412	1539	77	database	database	NOUN
ftr-412	1539	78	,	,	PUNCT
ftr-412	1539	79	(	(	PUNCT
ftr-412	1539	80	2	2	X
ftr-412	1539	81	)	)	PUNCT
ftr-412	1539	82	proper	proper	ADJ
ftr-412	1539	83	identification	identification	NOUN
ftr-412	1539	84	of	of	ADP
ftr-412	1539	85	individuals	individual	NOUN
ftr-412	1539	86	,	,	PUNCT
ftr-412	1539	87	(	(	PUNCT
ftr-412	1539	88	3	3	X
ftr-412	1539	89	)	)	PUNCT
ftr-412	1539	90	updating	update	VERB
ftr-412	1539	91	an	an	DET
ftr-412	1539	92	re	re	NOUN
ftr-412	1539	93	-	-	NOUN
ftr-412	1539	94	certification	certification	NOUN
ftr-412	1539	95	of	of	ADP
ftr-412	1539	96	databases	database	NOUN
ftr-412	1539	97	,	,	PUNCT
ftr-412	1539	98	and	and	CCONJ
ftr-412	1539	99	(	(	PUNCT
ftr-412	1539	100	4	4	X
ftr-412	1539	101	)	)	PUNCT
ftr-412	1539	102	database	database	NOUN
ftr-412	1539	103	management	management	NOUN
ftr-412	1539	104	needs	need	VERB
ftr-412	1539	105	to	to	PART
ftr-412	1539	106	be	be	AUX
ftr-412	1539	107	flexibly	flexibly	ADV
ftr-412	1539	108	designed	design	VERB
ftr-412	1539	109	)	)	PUNCT
ftr-412	1539	110	.	.	PUNCT
ftr-412	1540	1	204	204	NUM
ftr-412	1540	2	.	.	PUNCT
ftr-412	1541	1	i	i	PRON
ftr-412	1541	2	d.	d.	PROPN
ftr-412	1541	3	at	at	ADP
ftr-412	1541	4	12	12	NUM
ftr-412	1541	5	&	&	CCONJ
ftr-412	1541	6	n.	n.	PROPN
ftr-412	1541	7	25	25	NUM
ftr-412	1541	8	(	(	PUNCT
ftr-412	1541	9	indicating	indicate	VERB
ftr-412	1541	10	that	that	SCONJ
ftr-412	1541	11	targeting	target	VERB
ftr-412	1541	12	social	social	ADJ
ftr-412	1541	13	programs	program	NOUN
ftr-412	1541	14	to	to	ADP
ftr-412	1541	15	the	the	DET
ftr-412	1541	16	poor	poor	ADJ
ftr-412	1541	17	in	in	ADP
ftr-412	1541	18	the	the	DET
ftr-412	1541	19	dominican	dominican	PROPN
ftr-412	1541	20	republic	republic	NOUN
ftr-412	1541	21	was	be	AUX
ftr-412	1541	22	difficult	difficult	ADJ
ftr-412	1541	23	because	because	SCONJ
ftr-412	1541	24	as	as	ADV
ftr-412	1541	25	much	much	ADJ
ftr-412	1541	26	as	as	ADP
ftr-412	1541	27	25	25	NUM
ftr-412	1541	28	%	%	NOUN
ftr-412	1541	29	of	of	ADP
ftr-412	1541	30	the	the	DET
ftr-412	1541	31	population	population	NOUN
ftr-412	1541	32	that	that	PRON
ftr-412	1541	33	would	would	AUX
ftr-412	1541	34	qualify	qualify	VERB
ftr-412	1541	35	as	as	ADP
ftr-412	1541	36	poor	poor	ADJ
ftr-412	1541	37	lacked	lack	VERB
ftr-412	1541	38	personal	personal	ADJ
ftr-412	1541	39	identification	identification	NOUN
ftr-412	1541	40	documents	document	NOUN
ftr-412	1541	41	,	,	PUNCT
ftr-412	1541	42	and	and	CCONJ
ftr-412	1541	43	that	that	SCONJ
ftr-412	1541	44	in	in	ADP
ftr-412	1541	45	other	other	ADJ
ftr-412	1541	46	countries	country	NOUN
ftr-412	1541	47	(	(	PUNCT
ftr-412	1541	48	mexico	mexico	PROPN
ftr-412	1541	49	and	and	CCONJ
ftr-412	1541	50	nicaragua	nicaragua	PROPN
ftr-412	1541	51	)	)	PUNCT
ftr-412	1541	52	this	this	DET
ftr-412	1541	53	targeting	targeting	NOUN
ftr-412	1541	54	process	process	NOUN
ftr-412	1541	55	was	be	AUX
ftr-412	1541	56	greatly	greatly	ADV
ftr-412	1541	57	facilitated	facilitate	VERB
ftr-412	1541	58	by	by	ADP
ftr-412	1541	59	holograms	hologram	NOUN
ftr-412	1541	60	and	and	CCONJ
ftr-412	1541	61	pictures	picture	NOUN
ftr-412	1541	62	on	on	ADP
ftr-412	1541	63	ids	id	NOUN
ftr-412	1541	64	issued	issue	VERB
ftr-412	1541	65	by	by	ADP
ftr-412	1541	66	the	the	DET
ftr-412	1541	67	social	social	ADJ
ftr-412	1541	68	service	service	NOUN
ftr-412	1541	69	agency	agency	NOUN
ftr-412	1541	70	)	)	PUNCT
ftr-412	1541	71	.	.	PUNCT
ftr-412	1542	1	entities	entity	NOUN
ftr-412	1542	2	)	)	PUNCT
ftr-412	1542	3	within	within	ADP
ftr-412	1542	4	the	the	DET
ftr-412	1542	5	target	target	NOUN
ftr-412	1542	6	group	group	NOUN
ftr-412	1542	7	are	be	AUX
ftr-412	1542	8	allowed	allow	VERB
ftr-412	1542	9	to	to	PART
ftr-412	1542	10	benefit	benefit	VERB
ftr-412	1542	11	from	from	ADP
ftr-412	1542	12	the	the	DET
ftr-412	1542	13	exemption.202	exemption.202	PROPN
ftr-412	1542	14	thus	thus	ADV
ftr-412	1542	15	,	,	PUNCT
ftr-412	1542	16	verification	verification	NOUN
ftr-412	1542	17	must	must	AUX
ftr-412	1542	18	be	be	AUX
ftr-412	1542	19	accurate	accurate	ADJ
ftr-412	1542	20	.	.	PUNCT
ftr-412	1543	1	a.	a.	NOUN
ftr-412	1543	2	targeting	target	VERB
ftr-412	1543	3	targeting	target	VERB
ftr-412	1543	4	is	be	AUX
ftr-412	1543	5	a	a	DET
ftr-412	1543	6	difficult	difficult	ADJ
ftr-412	1543	7	and	and	CCONJ
ftr-412	1543	8	time	time	NOUN
ftr-412	1543	9	-	-	PUNCT
ftr-412	1543	10	consuming	consume	VERB
ftr-412	1543	11	task	task	NOUN
ftr-412	1543	12	.	.	PUNCT
ftr-412	1544	1	it	it	PRON
ftr-412	1544	2	is	be	AUX
ftr-412	1544	3	not	not	PART
ftr-412	1544	4	fully	fully	ADV
ftr-412	1544	5	susceptible	susceptible	ADJ
ftr-412	1544	6	to	to	ADP
ftr-412	1544	7	automation	automation	NOUN
ftr-412	1544	8	.	.	PUNCT
ftr-412	1545	1	the	the	DET
ftr-412	1545	2	most	most	ADV
ftr-412	1545	3	difficult	difficult	ADJ
ftr-412	1545	4	part	part	NOUN
ftr-412	1545	5	is	be	AUX
ftr-412	1545	6	making	make	VERB
ftr-412	1545	7	case	case	NOUN
ftr-412	1545	8	-	-	PUNCT
ftr-412	1545	9	by	by	ADP
ftr-412	1545	10	-	-	PUNCT
ftr-412	1545	11	case	case	NOUN
ftr-412	1545	12	entitlement	entitlement	NOUN
ftr-412	1545	13	judgments	judgment	NOUN
ftr-412	1545	14	,	,	PUNCT
ftr-412	1545	15	a	a	DET
ftr-412	1545	16	function	function	NOUN
ftr-412	1545	17	normally	normally	ADV
ftr-412	1545	18	performed	perform	VERB
ftr-412	1545	19	by	by	ADP
ftr-412	1545	20	social	social	ADJ
ftr-412	1545	21	services	service	NOUN
ftr-412	1545	22	agencies	agency	NOUN
ftr-412	1545	23	,	,	PUNCT
ftr-412	1545	24	not	not	PART
ftr-412	1545	25	the	the	DET
ftr-412	1545	26	tax	tax	NOUN
ftr-412	1545	27	administration	administration	NOUN
ftr-412	1545	28	.	.	PUNCT
ftr-412	1546	1	in	in	ADP
ftr-412	1546	2	developing	develop	VERB
ftr-412	1546	3	countries	country	NOUN
ftr-412	1546	4	this	this	DET
ftr-412	1546	5	targeting	target	VERB
ftr-412	1546	6	function	function	NOUN
ftr-412	1546	7	has	have	AUX
ftr-412	1546	8	proven	prove	VERB
ftr-412	1546	9	particularly	particularly	ADV
ftr-412	1546	10	difficult	difficult	ADJ
ftr-412	1546	11	to	to	PART
ftr-412	1546	12	carry	carry	VERB
ftr-412	1546	13	out	out	ADP
ftr-412	1546	14	for	for	ADP
ftr-412	1546	15	a	a	DET
ftr-412	1546	16	number	number	NOUN
ftr-412	1546	17	of	of	ADP
ftr-412	1546	18	reasons,203	reasons,203	PROPN
ftr-412	1546	19	the	the	DET
ftr-412	1546	20	most	most	ADV
ftr-412	1546	21	significant	significant	ADJ
ftr-412	1546	22	being	be	AUX
ftr-412	1546	23	that	that	ADV
ftr-412	1546	24	many	many	ADJ
ftr-412	1546	25	of	of	ADP
ftr-412	1546	26	those	those	PRON
ftr-412	1546	27	in	in	ADP
ftr-412	1546	28	most	most	ADJ
ftr-412	1546	29	need	need	NOUN
ftr-412	1546	30	do	do	AUX
ftr-412	1546	31	not	not	PART
ftr-412	1546	32	carry	carry	VERB
ftr-412	1546	33	identity	identity	NOUN
ftr-412	1546	34	documents	document	NOUN
ftr-412	1546	35	.	.	PUNCT
ftr-412	1547	1	204	204	NUM
ftr-412	1547	2	712	712	NUM
ftr-412	1547	3	florida	florida	PROPN
ftr-412	1547	4	tax	tax	NOUN
ftr-412	1547	5	review	review	NOUN
ftr-412	1547	6	vol	vol	NOUN
ftr-412	1547	7	.	.	PUNCT
ftr-412	1548	1	7:10	7:10	NUM
ftr-412	1548	2	205	205	NUM
ftr-412	1548	3	.	.	PUNCT
ftr-412	1549	1	see	see	VERB
ftr-412	1549	2	supra	supra	PROPN
ftr-412	1549	3	note	note	PROPN
ftr-412	1549	4	28	28	NUM
ftr-412	1549	5	&	&	CCONJ
ftr-412	1549	6	29	29	NUM
ftr-412	1549	7	and	and	CCONJ
ftr-412	1549	8	accompanying	accompany	VERB
ftr-412	1549	9	text	text	NOUN
ftr-412	1549	10	.	.	PUNCT
ftr-412	1550	1	206	206	NUM
ftr-412	1550	2	.	.	PUNCT
ftr-412	1551	1	see	see	VERB
ftr-412	1551	2	supra	supra	PROPN
ftr-412	1551	3	notes	note	VERB
ftr-412	1551	4	43	43	NUM
ftr-412	1551	5	and	and	CCONJ
ftr-412	1551	6	accompanying	accompany	VERB
ftr-412	1551	7	text	text	NOUN
ftr-412	1551	8	,	,	PUNCT
ftr-412	1551	9	47	47	NUM
ftr-412	1551	10	,	,	PUNCT
ftr-412	1551	11	&	&	CCONJ
ftr-412	1551	12	infra	infra	NOUN
ftr-412	1551	13	appendix	appendix	VERB
ftr-412	1551	14	a	a	PRON
ftr-412	1551	15	at	at	ADP
ftr-412	1551	16	belgium	belgium	NOUN
ftr-412	1551	17	and	and	CCONJ
ftr-412	1551	18	estonia	estonia	PROPN
ftr-412	1551	19	.	.	PUNCT
ftr-412	1552	1	207	207	NUM
ftr-412	1552	2	.	.	PUNCT
ftr-412	1553	1	see	see	VERB
ftr-412	1553	2	supra	supra	PROPN
ftr-412	1553	3	notes	note	VERB
ftr-412	1553	4	42	42	NUM
ftr-412	1553	5	and	and	CCONJ
ftr-412	1553	6	accompanying	accompany	VERB
ftr-412	1553	7	text	text	NOUN
ftr-412	1553	8	,	,	PUNCT
ftr-412	1553	9	47	47	NUM
ftr-412	1553	10	&	&	CCONJ
ftr-412	1553	11	infra	infra	NOUN
ftr-412	1553	12	appendix	appendix	VERB
ftr-412	1553	13	a	a	PRON
ftr-412	1553	14	at	at	ADP
ftr-412	1553	15	austria	austria	PROPN
ftr-412	1553	16	,	,	PUNCT
ftr-412	1553	17	finland	finland	PROPN
ftr-412	1553	18	,	,	PUNCT
ftr-412	1553	19	italy	italy	PROPN
ftr-412	1553	20	,	,	PUNCT
ftr-412	1553	21	the	the	DET
ftr-412	1553	22	netherlands	netherlands	PROPN
ftr-412	1553	23	,	,	PUNCT
ftr-412	1553	24	and	and	CCONJ
ftr-412	1553	25	sweden	sweden	PROPN
ftr-412	1553	26	.	.	PUNCT
ftr-412	1554	1	208	208	NUM
ftr-412	1554	2	.	.	X
ftr-412	1555	1	see	see	VERB
ftr-412	1555	2	supra	supra	PROPN
ftr-412	1555	3	note	note	PROPN
ftr-412	1555	4	47	47	NUM
ftr-412	1555	5	,	,	PUNCT
ftr-412	1555	6	infra	infra	NOUN
ftr-412	1555	7	appendix	appendix	VERB
ftr-412	1555	8	a	a	PRON
ftr-412	1555	9	at	at	ADP
ftr-412	1555	10	cyprus	cyprus	PROPN
ftr-412	1555	11	,	,	PUNCT
ftr-412	1555	12	france	france	PROPN
ftr-412	1555	13	,	,	PUNCT
ftr-412	1555	14	germany	germany	PROPN
ftr-412	1555	15	,	,	PUNCT
ftr-412	1555	16	hungary	hungary	PROPN
ftr-412	1555	17	,	,	PUNCT
ftr-412	1555	18	ireland	ireland	PROPN
ftr-412	1555	19	,	,	PUNCT
ftr-412	1555	20	latvia	latvia	PROPN
ftr-412	1555	21	,	,	PUNCT
ftr-412	1555	22	lithuania	lithuania	PROPN
ftr-412	1555	23	,	,	PUNCT
ftr-412	1555	24	malta	malta	PROPN
ftr-412	1555	25	,	,	PUNCT
ftr-412	1555	26	poland	poland	PROPN
ftr-412	1555	27	,	,	PUNCT
ftr-412	1555	28	portugal	portugal	PROPN
ftr-412	1555	29	,	,	PUNCT
ftr-412	1555	30	slovakia	slovakia	PROPN
ftr-412	1555	31	,	,	PUNCT
ftr-412	1555	32	slovenia	slovenia	PROPN
ftr-412	1555	33	,	,	PUNCT
ftr-412	1555	34	spain	spain	PROPN
ftr-412	1555	35	,	,	PUNCT
ftr-412	1555	36	and	and	CCONJ
ftr-412	1555	37	the	the	DET
ftr-412	1555	38	united	united	ADJ
ftr-412	1555	39	kingdom	kingdom	PROPN
ftr-412	1555	40	,	,	PUNCT
ftr-412	1555	41	&	&	CCONJ
ftr-412	1555	42	note	note	VERB
ftr-412	1555	43	55	55	NUM
ftr-412	1555	44	and	and	CCONJ
ftr-412	1555	45	accompanying	accompany	VERB
ftr-412	1555	46	text	text	NOUN
ftr-412	1555	47	.	.	PUNCT
ftr-412	1556	1	209	209	NUM
ftr-412	1556	2	.	.	PUNCT
ftr-412	1557	1	electronic	electronic	ADJ
ftr-412	1557	2	benefits	benefit	NOUN
ftr-412	1557	3	transfer	transfer	NOUN
ftr-412	1557	4	supra	supra	PROPN
ftr-412	1557	5	note	note	NOUN
ftr-412	1557	6	13	13	NUM
ftr-412	1557	7	and	and	CCONJ
ftr-412	1557	8	accompany	accompany	NOUN
ftr-412	1557	9	text	text	NOUN
ftr-412	1557	10	.	.	PUNCT
ftr-412	1558	1	210	210	NUM
ftr-412	1558	2	.	.	PUNCT
ftr-412	1559	1	richard	richard	PROPN
ftr-412	1559	2	hopkins	hopkins	PROPN
ftr-412	1559	3	,	,	PUNCT
ftr-412	1559	4	supra	supra	PROPN
ftr-412	1559	5	note	note	PROPN
ftr-412	1559	6	1	1	NUM
ftr-412	1559	7	,	,	PUNCT
ftr-412	1559	8	at	at	ADP
ftr-412	1559	9	338	338	NUM
ftr-412	1559	10	-	-	SYM
ftr-412	1559	11	39	39	NUM
ftr-412	1559	12	(	(	PUNCT
ftr-412	1559	13	indicating	indicate	VERB
ftr-412	1559	14	that,“[v]erification	that,“[v]erification	NOUN
ftr-412	1559	15	by	by	ADP
ftr-412	1559	16	biometrics	biometric	NOUN
ftr-412	1559	17	asks	ask	VERB
ftr-412	1559	18	the	the	DET
ftr-412	1559	19	question	question	NOUN
ftr-412	1559	20	‘	'	PUNCT
ftr-412	1559	21	am	be	AUX
ftr-412	1559	22	i	i	PRON
ftr-412	1559	23	who	who	PRON
ftr-412	1559	24	i	i	PRON
ftr-412	1559	25	say	say	VERB
ftr-412	1559	26	i	i	PRON
ftr-412	1559	27	am	be	AUX
ftr-412	1559	28	?	?	PUNCT
ftr-412	1559	29	’	'	PUNCT
ftr-412	1560	1	it	it	PRON
ftr-412	1560	2	works	work	VERB
ftr-412	1560	3	by	by	ADP
ftr-412	1560	4	comparing	compare	VERB
ftr-412	1560	5	a	a	DET
ftr-412	1560	6	previously	previously	ADV
ftr-412	1560	7	stored	store	VERB
ftr-412	1560	8	piece	piece	NOUN
ftr-412	1560	9	of	of	ADP
ftr-412	1560	10	biometric	biometric	ADJ
ftr-412	1560	11	data	datum	NOUN
ftr-412	1560	12	against	against	ADP
ftr-412	1560	13	an	an	DET
ftr-412	1560	14	actual	actual	ADJ
ftr-412	1560	15	physical	physical	ADJ
ftr-412	1560	16	biometric	biometric	NOUN
ftr-412	1560	17	as	as	SCONJ
ftr-412	1560	18	read	read	VERB
ftr-412	1560	19	by	by	ADP
ftr-412	1560	20	a	a	DET
ftr-412	1560	21	scanner	scanner	NOUN
ftr-412	1560	22	.	.	PUNCT
ftr-412	1561	1	typical	typical	ADJ
ftr-412	1561	2	applications	application	NOUN
ftr-412	1561	3	for	for	ADP
ftr-412	1561	4	this	this	DET
ftr-412	1561	5	technology	technology	NOUN
ftr-412	1561	6	are	be	AUX
ftr-412	1561	7	for	for	ADP
ftr-412	1561	8	gaining	gain	VERB
ftr-412	1561	9	access	access	NOUN
ftr-412	1561	10	to	to	ADP
ftr-412	1561	11	buildings	building	NOUN
ftr-412	1561	12	or	or	CCONJ
ftr-412	1561	13	for	for	ADP
ftr-412	1561	14	proving	prove	VERB
ftr-412	1561	15	entitlement	entitlement	NOUN
ftr-412	1561	16	to	to	ADP
ftr-412	1561	17	welfare	welfare	NOUN
ftr-412	1561	18	payments	payment	NOUN
ftr-412	1561	19	.	.	PUNCT
ftr-412	1561	20	.	.	PUNCT
ftr-412	1561	21	.	.	PUNCT
ftr-412	1562	1	.	.	PUNCT
ftr-412	1563	1	identification	identification	NOUN
ftr-412	1563	2	by	by	ADP
ftr-412	1563	3	biometrics	biometric	NOUN
ftr-412	1563	4	asks	ask	VERB
ftr-412	1563	5	the	the	DET
ftr-412	1563	6	wider	wide	ADJ
ftr-412	1563	7	question	question	NOUN
ftr-412	1563	8	of	of	ADP
ftr-412	1563	9	‘	'	PUNCT
ftr-412	1563	10	who	who	PRON
ftr-412	1563	11	am	be	AUX
ftr-412	1563	12	i	i	PRON
ftr-412	1563	13	?	?	PUNCT
ftr-412	1563	14	”	"	PUNCT
ftr-412	1564	1	it	it	PRON
ftr-412	1564	2	works	work	VERB
ftr-412	1564	3	by	by	ADP
ftr-412	1564	4	comparing	compare	VERB
ftr-412	1564	5	a	a	DET
ftr-412	1564	6	scanned	scan	VERB
ftr-412	1564	7	biometric	biometric	NOUN
ftr-412	1564	8	against	against	ADP
ftr-412	1564	9	a	a	DET
ftr-412	1564	10	library	library	NOUN
ftr-412	1564	11	of	of	ADP
ftr-412	1564	12	stored	store	VERB
ftr-412	1564	13	biometric	biometric	ADJ
ftr-412	1564	14	data	datum	NOUN
ftr-412	1564	15	.	.	PUNCT
ftr-412	1565	1	in	in	ADP
ftr-412	1565	2	the	the	DET
ftr-412	1565	3	idea	idea	NOUN
ftr-412	1565	4	form	form	NOUN
ftr-412	1565	5	of	of	ADP
ftr-412	1565	6	the	the	DET
ftr-412	1565	7	process	process	NOUN
ftr-412	1565	8	each	each	DET
ftr-412	1565	9	individual	individual	NOUN
ftr-412	1565	10	in	in	ADP
ftr-412	1565	11	the	the	DET
ftr-412	1565	12	library	library	NOUN
ftr-412	1565	13	is	be	AUX
ftr-412	1565	14	compared	compare	VERB
ftr-412	1565	15	and	and	CCONJ
ftr-412	1565	16	the	the	DET
ftr-412	1565	17	question	question	NOUN
ftr-412	1565	18	‘	'	PUNCT
ftr-412	1565	19	am	be	AUX
ftr-412	1565	20	i	i	PRON
ftr-412	1565	21	this	this	DET
ftr-412	1565	22	person	person	NOUN
ftr-412	1565	23	?	?	PUNCT
ftr-412	1565	24	”	"	PUNCT
ftr-412	1565	25	is	be	AUX
ftr-412	1565	26	asked	ask	VERB
ftr-412	1565	27	.	.	PUNCT
ftr-412	1566	1	identification	identification	NOUN
ftr-412	1566	2	is	be	AUX
ftr-412	1566	3	therefore	therefore	ADV
ftr-412	1566	4	like	like	ADP
ftr-412	1566	5	a	a	DET
ftr-412	1566	6	very	very	ADV
ftr-412	1566	7	long	long	ADJ
ftr-412	1566	8	series	series	NOUN
ftr-412	1566	9	of	of	ADP
ftr-412	1566	10	individual	individual	ADJ
ftr-412	1566	11	verifications	verification	NOUN
ftr-412	1566	12	.	.	PUNCT
ftr-412	1567	1	each	each	DET
ftr-412	1567	2	such	such	ADJ
ftr-412	1567	3	verification	verification	NOUN
ftr-412	1567	4	is	be	AUX
ftr-412	1567	5	known	know	VERB
ftr-412	1567	6	as	as	ADP
ftr-412	1567	7	a	a	DET
ftr-412	1567	8	‘	'	PUNCT
ftr-412	1567	9	match	match	NOUN
ftr-412	1567	10	.	.	PUNCT
ftr-412	1567	11	’	'	PUNCT
ftr-412	1567	12	”	"	PUNCT
ftr-412	1567	13	)	)	PUNCT
ftr-412	1567	14	.	.	PUNCT
ftr-412	1568	1	in	in	ADP
ftr-412	1568	2	this	this	DET
ftr-412	1568	3	respect	respect	NOUN
ftr-412	1568	4	,	,	PUNCT
ftr-412	1568	5	a	a	DET
ftr-412	1568	6	mandatory	mandatory	ADJ
ftr-412	1568	7	national	national	PROPN
ftr-412	1568	8	i	i	PROPN
ftr-412	1568	9	d	d	PROPN
ftr-412	1568	10	,	,	PUNCT
ftr-412	1568	11	like	like	ADP
ftr-412	1568	12	that	that	PRON
ftr-412	1568	13	currently	currently	ADV
ftr-412	1568	14	in	in	ADP
ftr-412	1568	15	use	use	NOUN
ftr-412	1568	16	in	in	ADP
ftr-412	1568	17	hong	hong	PROPN
ftr-412	1568	18	kong	kong	PROPN
ftr-412	1568	19	,	,	PUNCT
ftr-412	1568	20	brunei	brunei	PROPN
ftr-412	1568	21	,	,	PUNCT
ftr-412	1568	22	malaysia	malaysia	PROPN
ftr-412	1568	23	,	,	PUNCT
ftr-412	1568	24	belgium	belgium	PROPN
ftr-412	1568	25	and	and	CCONJ
ftr-412	1568	26	estonia	estonia	PROPN
ftr-412	1568	27	would	would	AUX
ftr-412	1568	28	be	be	AUX
ftr-412	1568	29	helpful	helpful	ADJ
ftr-412	1568	30	.	.	PUNCT
ftr-412	1569	1	a205	a205	PRON
ftr-412	1570	1	206	206	NUM
ftr-412	1570	2	voluntary	voluntary	ADJ
ftr-412	1570	3	national	national	PROPN
ftr-412	1570	4	i	i	PROPN
ftr-412	1570	5	d	d	PROPN
ftr-412	1570	6	,	,	PUNCT
ftr-412	1570	7	like	like	ADP
ftr-412	1570	8	those	those	PRON
ftr-412	1570	9	now	now	ADV
ftr-412	1570	10	in	in	ADP
ftr-412	1570	11	use	use	NOUN
ftr-412	1570	12	in	in	ADP
ftr-412	1570	13	austria	austria	PROPN
ftr-412	1570	14	,	,	PUNCT
ftr-412	1570	15	finland	finland	PROPN
ftr-412	1570	16	,	,	PUNCT
ftr-412	1570	17	italy	italy	PROPN
ftr-412	1570	18	,	,	PUNCT
ftr-412	1570	19	the	the	DET
ftr-412	1570	20	netherlands	netherlands	PROPN
ftr-412	1570	21	,	,	PUNCT
ftr-412	1570	22	and	and	CCONJ
ftr-412	1570	23	sweden	sweden	PROPN
ftr-412	1570	24	and	and	CCONJ
ftr-412	1570	25	soon	soon	ADV
ftr-412	1570	26	to	to	PART
ftr-412	1570	27	be	be	AUX
ftr-412	1570	28	implemented	implement	VERB
ftr-412	1570	29	in	in	ADP
ftr-412	1570	30	cyprus	cyprus	PROPN
ftr-412	1570	31	,	,	PUNCT
ftr-412	1570	32	france,207	france,207	PROPN
ftr-412	1570	33	germany	germany	PROPN
ftr-412	1570	34	,	,	PUNCT
ftr-412	1570	35	hungary	hungary	PROPN
ftr-412	1570	36	,	,	PUNCT
ftr-412	1570	37	ireland	ireland	PROPN
ftr-412	1570	38	,	,	PUNCT
ftr-412	1570	39	latvia	latvia	PROPN
ftr-412	1570	40	,	,	PUNCT
ftr-412	1570	41	lithuania	lithuania	PROPN
ftr-412	1570	42	,	,	PUNCT
ftr-412	1570	43	malta	malta	PROPN
ftr-412	1570	44	,	,	PUNCT
ftr-412	1570	45	poland	poland	PROPN
ftr-412	1570	46	,	,	PUNCT
ftr-412	1570	47	portugal	portugal	PROPN
ftr-412	1570	48	,	,	PUNCT
ftr-412	1570	49	slovakia	slovakia	PROPN
ftr-412	1570	50	,	,	PUNCT
ftr-412	1570	51	slovenia	slovenia	PROPN
ftr-412	1570	52	,	,	PUNCT
ftr-412	1570	53	spain	spain	PROPN
ftr-412	1570	54	,	,	PUNCT
ftr-412	1570	55	the	the	DET
ftr-412	1570	56	united	united	ADJ
ftr-412	1570	57	kingdom	kingdom	PROPN
ftr-412	1570	58	,	,	PUNCT
ftr-412	1570	59	and	and	CCONJ
ftr-412	1570	60	the	the	DET
ftr-412	1570	61	united	united	PROPN
ftr-412	1570	62	states	states	PROPN
ftr-412	1570	63	would208	would208	PROPN
ftr-412	1570	64	be	be	VERB
ftr-412	1570	65	nearly	nearly	ADV
ftr-412	1570	66	as	as	ADV
ftr-412	1570	67	effective	effective	ADJ
ftr-412	1570	68	.	.	PUNCT
ftr-412	1571	1	if	if	SCONJ
ftr-412	1571	2	the	the	DET
ftr-412	1571	3	“	"	PUNCT
ftr-412	1571	4	voluntary	voluntary	ADJ
ftr-412	1571	5	”	"	PUNCT
ftr-412	1571	6	nature	nature	NOUN
ftr-412	1571	7	of	of	ADP
ftr-412	1571	8	these	these	DET
ftr-412	1571	9	ids	id	NOUN
ftr-412	1571	10	is	be	AUX
ftr-412	1571	11	tied	tie	VERB
ftr-412	1571	12	to	to	ADP
ftr-412	1571	13	other	other	ADJ
ftr-412	1571	14	necessary	necessary	ADJ
ftr-412	1571	15	privileges	privilege	NOUN
ftr-412	1571	16	,	,	PUNCT
ftr-412	1571	17	like	like	ADP
ftr-412	1571	18	a	a	DET
ftr-412	1571	19	driver	driver	NOUN
ftr-412	1571	20	’s	’s	PART
ftr-412	1571	21	license	license	NOUN
ftr-412	1571	22	(	(	PUNCT
ftr-412	1571	23	as	as	ADP
ftr-412	1571	24	under	under	ADP
ftr-412	1571	25	the	the	DET
ftr-412	1571	26	real	real	ADJ
ftr-412	1571	27	i	i	PROPN
ftr-412	1571	28	d	d	PROPN
ftr-412	1571	29	act	act	NOUN
ftr-412	1571	30	of	of	ADP
ftr-412	1571	31	2005	2005	NUM
ftr-412	1571	32	)	)	PUNCT
ftr-412	1571	33	or	or	CCONJ
ftr-412	1571	34	the	the	DET
ftr-412	1571	35	receipt	receipt	NOUN
ftr-412	1571	36	of	of	ADP
ftr-412	1571	37	welfare	welfare	NOUN
ftr-412	1571	38	entitlements	entitlement	NOUN
ftr-412	1571	39	(	(	PUNCT
ftr-412	1571	40	as	as	ADP
ftr-412	1571	41	in	in	ADP
ftr-412	1571	42	the	the	DET
ftr-412	1571	43	los	los	PROPN
ftr-412	1571	44	angeles	angeles	PROPN
ftr-412	1571	45	welfare	welfare	PROPN
ftr-412	1571	46	fraud	fraud	PROPN
ftr-412	1571	47	prevention	prevention	PROPN
ftr-412	1571	48	program	program	PROPN
ftr-412	1571	49	)	)	PUNCT
ftr-412	1571	50	then	then	ADV
ftr-412	1571	51	these	these	DET
ftr-412	1571	52	ids	id	NOUN
ftr-412	1571	53	would	would	AUX
ftr-412	1571	54	become	become	VERB
ftr-412	1571	55	de	de	X
ftr-412	1571	56	facto	facto	X
ftr-412	1571	57	mandatory	mandatory	ADJ
ftr-412	1571	58	ids	id	NOUN
ftr-412	1571	59	.	.	PUNCT
ftr-412	1572	1	b.	b.	PROPN
ftr-412	1572	2	verification	verification	PROPN
ftr-412	1572	3	.	.	PUNCT
ftr-412	1573	1	once	once	SCONJ
ftr-412	1573	2	the	the	DET
ftr-412	1573	3	target	target	NOUN
ftr-412	1573	4	population	population	NOUN
ftr-412	1573	5	is	be	AUX
ftr-412	1573	6	identified	identify	VERB
ftr-412	1573	7	the	the	DET
ftr-412	1573	8	success	success	NOUN
ftr-412	1573	9	of	of	ADP
ftr-412	1573	10	smart	smart	ADJ
ftr-412	1573	11	i	i	PROPN
ftr-412	1573	12	d	d	PROPN
ftr-412	1573	13	’s	’s	X
ftr-412	1573	14	with	with	ADP
ftr-412	1573	15	biometric	biometric	ADJ
ftr-412	1573	16	identifiers	identifier	NOUN
ftr-412	1573	17	in	in	ADP
ftr-412	1573	18	preventing	prevent	VERB
ftr-412	1573	19	fraudulent	fraudulent	ADJ
ftr-412	1573	20	entitlement	entitlement	NOUN
ftr-412	1573	21	claims	claim	NOUN
ftr-412	1573	22	is	be	AUX
ftr-412	1573	23	very	very	ADV
ftr-412	1573	24	good	good	ADJ
ftr-412	1573	25	.	.	PUNCT
ftr-412	1574	1	this	this	PRON
ftr-412	1574	2	was	be	AUX
ftr-412	1574	3	the	the	DET
ftr-412	1574	4	case	case	NOUN
ftr-412	1574	5	in	in	ADP
ftr-412	1574	6	los	los	PROPN
ftr-412	1574	7	angeles	angeles	PROPN
ftr-412	1574	8	where	where	SCONJ
ftr-412	1574	9	over	over	ADP
ftr-412	1574	10	3,000	3,000	NUM
ftr-412	1574	11	fraudulent	fraudulent	ADJ
ftr-412	1574	12	welfare	welfare	NOUN
ftr-412	1574	13	cases	case	NOUN
ftr-412	1574	14	were	be	AUX
ftr-412	1574	15	identified	identify	VERB
ftr-412	1574	16	between	between	ADP
ftr-412	1574	17	1991	1991	NUM
ftr-412	1574	18	and	and	CCONJ
ftr-412	1574	19	1994	1994	NUM
ftr-412	1574	20	through	through	ADP
ftr-412	1574	21	the	the	DET
ftr-412	1574	22	use	use	NOUN
ftr-412	1574	23	of	of	ADP
ftr-412	1574	24	fingerprint	fingerprint	NOUN
ftr-412	1574	25	biometrics	biometric	NOUN
ftr-412	1574	26	in	in	ADP
ftr-412	1574	27	welfare	welfare	NOUN
ftr-412	1574	28	-	-	PUNCT
ftr-412	1574	29	ids	id	NOUN
ftr-412	1574	30	.	.	PUNCT
ftr-412	1575	1	saving	save	VERB
ftr-412	1575	2	over	over	ADP
ftr-412	1575	3	$	$	SYM
ftr-412	1575	4	14	14	NUM
ftr-412	1575	5	million	million	NUM
ftr-412	1575	6	,	,	PUNCT
ftr-412	1575	7	the	the	DET
ftr-412	1575	8	los	los	PROPN
ftr-412	1575	9	angeles	angeles	PROPN
ftr-412	1575	10	success	success	NOUN
ftr-412	1575	11	story	story	NOUN
ftr-412	1575	12	quickly	quickly	ADV
ftr-412	1575	13	lead	lead	VERB
ftr-412	1575	14	to	to	ADP
ftr-412	1575	15	similar	similar	ADJ
ftr-412	1575	16	programs	program	NOUN
ftr-412	1575	17	in	in	ADP
ftr-412	1575	18	connecticut	connecticut	PROPN
ftr-412	1575	19	,	,	PUNCT
ftr-412	1575	20	illinois	illinois	PROPN
ftr-412	1575	21	,	,	PUNCT
ftr-412	1575	22	massachusetts	massachusetts	PROPN
ftr-412	1575	23	,	,	PUNCT
ftr-412	1575	24	new	new	PROPN
ftr-412	1575	25	jersey	jersey	PROPN
ftr-412	1575	26	,	,	PUNCT
ftr-412	1575	27	new	new	PROPN
ftr-412	1575	28	york	york	PROPN
ftr-412	1575	29	,	,	PUNCT
ftr-412	1575	30	pennsylvania	pennsylvania	PROPN
ftr-412	1575	31	and	and	CCONJ
ftr-412	1575	32	texas	texas	PROPN
ftr-412	1575	33	.	.	PUNCT
ftr-412	1576	1	biometric	biometric	ADJ
ftr-412	1576	2	ids	id	NOUN
ftr-412	1576	3	can	can	AUX
ftr-412	1576	4	solve	solve	VERB
ftr-412	1576	5	the209	the209	NOUN
ftr-412	1576	6	fraud	fraud	NOUN
ftr-412	1576	7	problem	problem	NOUN
ftr-412	1576	8	once	once	SCONJ
ftr-412	1576	9	the	the	DET
ftr-412	1576	10	target	target	NOUN
ftr-412	1576	11	group	group	NOUN
ftr-412	1576	12	is	be	AUX
ftr-412	1576	13	identified	identify	VERB
ftr-412	1576	14	.	.	PUNCT
ftr-412	1577	1	thus	thus	ADV
ftr-412	1577	2	,	,	PUNCT
ftr-412	1577	3	verification	verification	NOUN
ftr-412	1577	4	of	of	ADP
ftr-412	1577	5	consumption	consumption	NOUN
ftr-412	1577	6	tax	tax	NOUN
ftr-412	1577	7	exemptions	exemption	NOUN
ftr-412	1577	8	is	be	AUX
ftr-412	1577	9	easily	easily	ADV
ftr-412	1577	10	within	within	ADP
ftr-412	1577	11	the	the	DET
ftr-412	1577	12	grasp	grasp	NOUN
ftr-412	1577	13	of	of	ADP
ftr-412	1577	14	present	present	ADJ
ftr-412	1577	15	technology	technology	NOUN
ftr-412	1577	16	.	.	PUNCT
ftr-412	1578	1	it	it	PRON
ftr-412	1578	2	is	be	AUX
ftr-412	1578	3	important	important	ADJ
ftr-412	1578	4	to	to	PART
ftr-412	1578	5	note	note	VERB
ftr-412	1578	6	that	that	SCONJ
ftr-412	1578	7	the	the	DET
ftr-412	1578	8	biometric	biometric	NOUN
ftr-412	1578	9	i	i	PROPN
ftr-412	1578	10	d	d	PROPN
ftr-412	1578	11	is	be	AUX
ftr-412	1578	12	being	be	AUX
ftr-412	1578	13	asked	ask	VERB
ftr-412	1578	14	to	to	PART
ftr-412	1578	15	perform	perform	VERB
ftr-412	1578	16	a	a	DET
ftr-412	1578	17	verification	verification	NOUN
ftr-412	1578	18	function	function	NOUN
ftr-412	1578	19	not	not	PART
ftr-412	1578	20	an	an	DET
ftr-412	1578	21	identification	identification	NOUN
ftr-412	1578	22	function	function	NOUN
ftr-412	1578	23	.	.	PUNCT
ftr-412	1579	1	verification	verification	NOUN
ftr-412	1579	2	is	be	AUX
ftr-412	1579	3	cost210	cost210	NOUN
ftr-412	1579	4	effective	effective	ADJ
ftr-412	1579	5	and	and	CCONJ
ftr-412	1579	6	technologically	technologically	ADV
ftr-412	1579	7	viable	viable	ADJ
ftr-412	1579	8	today	today	NOUN
ftr-412	1579	9	.	.	PUNCT
ftr-412	1580	1	identification	identification	NOUN
ftr-412	1580	2	,	,	PUNCT
ftr-412	1580	3	although	although	SCONJ
ftr-412	1580	4	2006	2006	NUM
ftr-412	1580	5	]	]	PUNCT
ftr-412	1580	6	biometrics	biometric	NOUN
ftr-412	1580	7	:	:	PUNCT
ftr-412	1580	8	solving	solve	VERB
ftr-412	1580	9	the	the	DET
ftr-412	1580	10	regressivity	regressivity	NOUN
ftr-412	1580	11	of	of	ADP
ftr-412	1580	12	vats	vat	NOUN
ftr-412	1580	13	and	and	CCONJ
ftr-412	1580	14	rsts	rst	VERB
ftr-412	1580	15	713	713	NUM
ftr-412	1580	16	211	211	NUM
ftr-412	1580	17	.	.	PUNCT
ftr-412	1581	1	arun	arun	PROPN
ftr-412	1581	2	a.	a.	PROPN
ftr-412	1581	3	ross	ross	PROPN
ftr-412	1581	4	,	,	PUNCT
ftr-412	1581	5	karthik	karthik	PROPN
ftr-412	1581	6	nandakumar	nandakumar	PROPN
ftr-412	1581	7	&	&	CCONJ
ftr-412	1581	8	anil	anil	PROPN
ftr-412	1581	9	k.	k.	PROPN
ftr-412	1581	10	jain	jain	PROPN
ftr-412	1581	11	,	,	PUNCT
ftr-412	1581	12	handbook	handbook	NOUN
ftr-412	1581	13	of	of	ADP
ftr-412	1581	14	multibiometrics	multibiometric	NOUN
ftr-412	1581	15	(	(	PUNCT
ftr-412	1581	16	2006	2006	NUM
ftr-412	1581	17	)	)	PUNCT
ftr-412	1581	18	(	(	PUNCT
ftr-412	1581	19	discussing	discuss	VERB
ftr-412	1581	20	the	the	DET
ftr-412	1581	21	current	current	ADJ
ftr-412	1581	22	state	state	NOUN
ftr-412	1581	23	of	of	ADP
ftr-412	1581	24	the	the	DET
ftr-412	1581	25	science	science	NOUN
ftr-412	1581	26	of	of	ADP
ftr-412	1581	27	digital	digital	ADJ
ftr-412	1581	28	identification	identification	NOUN
ftr-412	1581	29	systems	system	NOUN
ftr-412	1581	30	operating	operate	VERB
ftr-412	1581	31	through	through	ADP
ftr-412	1581	32	multibiometric	multibiometric	ADJ
ftr-412	1581	33	identifiers	identifier	NOUN
ftr-412	1581	34	)	)	PUNCT
ftr-412	1581	35	.	.	PUNCT
ftr-412	1582	1	212	212	NUM
ftr-412	1582	2	.	.	PUNCT
ftr-412	1583	1	richard	richard	PROPN
ftr-412	1583	2	hopkins	hopkins	PROPN
ftr-412	1583	3	,	,	PUNCT
ftr-412	1583	4	supra	supra	PROPN
ftr-412	1583	5	note	note	PROPN
ftr-412	1583	6	1	1	NUM
ftr-412	1583	7	,	,	PUNCT
ftr-412	1583	8	at	at	ADP
ftr-412	1583	9	338	338	NUM
ftr-412	1583	10	-	-	SYM
ftr-412	1583	11	39	39	NUM
ftr-412	1583	12	,	,	PUNCT
ftr-412	1583	13	347	347	NUM
ftr-412	1583	14	,	,	PUNCT
ftr-412	1583	15	&	&	CCONJ
ftr-412	1583	16	362	362	NUM
ftr-412	1583	17	.	.	PUNCT
ftr-412	1584	1	this	this	DET
ftr-412	1584	2	study	study	NOUN
ftr-412	1584	3	contrasts	contrast	VERB
ftr-412	1584	4	the	the	DET
ftr-412	1584	5	feasibility	feasibility	NOUN
ftr-412	1584	6	of	of	ADP
ftr-412	1584	7	biometric	biometric	ADJ
ftr-412	1584	8	verification	verification	NOUN
ftr-412	1584	9	and	and	CCONJ
ftr-412	1584	10	biometric	biometric	ADJ
ftr-412	1584	11	identification	identification	NOUN
ftr-412	1584	12	systems	system	NOUN
ftr-412	1584	13	for	for	ADP
ftr-412	1584	14	a	a	DET
ftr-412	1584	15	country	country	NOUN
ftr-412	1584	16	with	with	ADP
ftr-412	1584	17	a	a	DET
ftr-412	1584	18	population	population	NOUN
ftr-412	1584	19	of	of	ADP
ftr-412	1584	20	approximately	approximately	ADV
ftr-412	1584	21	25	25	NUM
ftr-412	1584	22	million	million	NUM
ftr-412	1584	23	people	people	NOUN
ftr-412	1584	24	.	.	PUNCT
ftr-412	1585	1	he	he	PRON
ftr-412	1585	2	concludes	conclude	VERB
ftr-412	1585	3	that	that	SCONJ
ftr-412	1585	4	a	a	DET
ftr-412	1585	5	verification	verification	NOUN
ftr-412	1585	6	system	system	NOUN
ftr-412	1585	7	is	be	AUX
ftr-412	1585	8	viable	viable	ADJ
ftr-412	1585	9	,	,	PUNCT
ftr-412	1585	10	but	but	CCONJ
ftr-412	1585	11	an	an	DET
ftr-412	1585	12	identification	identification	NOUN
ftr-412	1585	13	system	system	NOUN
ftr-412	1585	14	would	would	AUX
ftr-412	1585	15	be	be	AUX
ftr-412	1585	16	difficult	difficult	ADJ
ftr-412	1585	17	to	to	PART
ftr-412	1585	18	put	put	VERB
ftr-412	1585	19	in	in	ADP
ftr-412	1585	20	place	place	NOUN
ftr-412	1585	21	today	today	NOUN
ftr-412	1585	22	.	.	PUNCT
ftr-412	1586	1	essentially	essentially	ADV
ftr-412	1586	2	,	,	PUNCT
ftr-412	1586	3	“	"	PUNCT
ftr-412	1586	4	[	[	X
ftr-412	1586	5	b]iometric	b]iometric	ADJ
ftr-412	1586	6	verification	verification	NOUN
ftr-412	1586	7	performs	perform	VERB
ftr-412	1586	8	the	the	DET
ftr-412	1586	9	same	same	ADJ
ftr-412	1586	10	function	function	NOUN
ftr-412	1586	11	as	as	ADP
ftr-412	1586	12	a	a	DET
ftr-412	1586	13	pin	pin	NOUN
ftr-412	1586	14	number	number	NOUN
ftr-412	1586	15	,	,	PUNCT
ftr-412	1586	16	password	password	NOUN
ftr-412	1586	17	or	or	CCONJ
ftr-412	1586	18	signature	signature	NOUN
ftr-412	1586	19	,	,	PUNCT
ftr-412	1586	20	but	but	CCONJ
ftr-412	1586	21	involves	involve	VERB
ftr-412	1586	22	measurements	measurement	NOUN
ftr-412	1586	23	performed	perform	VERB
ftr-412	1586	24	on	on	ADP
ftr-412	1586	25	a	a	DET
ftr-412	1586	26	physical	physical	ADJ
ftr-412	1586	27	biometric	biometric	NOUN
ftr-412	1586	28	.	.	PUNCT
ftr-412	1586	29	.	.	PUNCT
ftr-412	1586	30	.	.	PUNCT
ftr-412	1587	1	it	it	PRON
ftr-412	1587	2	is	be	AUX
ftr-412	1587	3	usually	usually	ADV
ftr-412	1587	4	deemed	deem	VERB
ftr-412	1587	5	to	to	PART
ftr-412	1587	6	be	be	AUX
ftr-412	1587	7	more	more	ADV
ftr-412	1587	8	secure	secure	ADJ
ftr-412	1587	9	.	.	PUNCT
ftr-412	1587	10	.	.	PUNCT
ftr-412	1587	11	.	.	PUNCT
ftr-412	1588	1	[	[	X
ftr-412	1588	2	and	and	CCONJ
ftr-412	1588	3	has	have	VERB
ftr-412	1588	4	]	]	PUNCT
ftr-412	1588	5	a	a	DET
ftr-412	1588	6	high	high	ADJ
ftr-412	1588	7	degree	degree	NOUN
ftr-412	1588	8	of	of	ADP
ftr-412	1588	9	accuracy	accuracy	NOUN
ftr-412	1588	10	.	.	PUNCT
ftr-412	1588	11	.	.	PUNCT
ftr-412	1588	12	.	.	PUNCT
ftr-412	1588	13	.	.	PUNCT
ftr-412	1589	1	however	however	ADV
ftr-412	1589	2	,	,	PUNCT
ftr-412	1589	3	in	in	ADP
ftr-412	1589	4	a	a	DET
ftr-412	1589	5	biometric	biometric	ADJ
ftr-412	1589	6	identity	identity	NOUN
ftr-412	1589	7	system	system	NOUN
ftr-412	1589	8	,	,	PUNCT
ftr-412	1589	9	just	just	ADV
ftr-412	1589	10	to	to	PART
ftr-412	1589	11	be	be	AUX
ftr-412	1589	12	completely	completely	ADV
ftr-412	1589	13	successful	successful	ADJ
ftr-412	1589	14	in	in	ADP
ftr-412	1589	15	determining	determine	VERB
ftr-412	1589	16	that	that	SCONJ
ftr-412	1589	17	there	there	PRON
ftr-412	1589	18	are	be	VERB
ftr-412	1589	19	no	no	DET
ftr-412	1589	20	duplicate	duplicate	ADJ
ftr-412	1589	21	identities	identity	NOUN
ftr-412	1589	22	,	,	PUNCT
ftr-412	1589	23	the	the	DET
ftr-412	1589	24	system	system	NOUN
ftr-412	1589	25	would	would	AUX
ftr-412	1589	26	effectively	effectively	ADV
ftr-412	1589	27	have	have	VERB
ftr-412	1589	28	to	to	PART
ftr-412	1589	29	compare	compare	VERB
ftr-412	1589	30	a	a	DET
ftr-412	1589	31	new	new	ADJ
ftr-412	1589	32	enrollee	enrollee	NOUN
ftr-412	1589	33	against	against	ADP
ftr-412	1589	34	all	all	DET
ftr-412	1589	35	the	the	DET
ftr-412	1589	36	people	people	NOUN
ftr-412	1589	37	already	already	ADV
ftr-412	1589	38	enrolled	enrol	VERB
ftr-412	1589	39	in	in	ADP
ftr-412	1589	40	the	the	DET
ftr-412	1589	41	database	database	NOUN
ftr-412	1589	42	.	.	PUNCT
ftr-412	1590	1	thus	thus	ADV
ftr-412	1590	2	,	,	PUNCT
ftr-412	1590	3	to	to	PART
ftr-412	1590	4	enroll	enroll	VERB
ftr-412	1590	5	a	a	DET
ftr-412	1590	6	single	single	ADJ
ftr-412	1590	7	individual	individual	NOUN
ftr-412	1590	8	into	into	ADP
ftr-412	1590	9	a	a	DET
ftr-412	1590	10	population	population	NOUN
ftr-412	1590	11	of	of	ADP
ftr-412	1590	12	1	1	NUM
ftr-412	1590	13	million	million	NUM
ftr-412	1590	14	people	people	NOUN
ftr-412	1590	15	,	,	PUNCT
ftr-412	1590	16	1	1	NUM
ftr-412	1590	17	million	million	NUM
ftr-412	1590	18	individual	individual	ADJ
ftr-412	1590	19	verifications	verification	NOUN
ftr-412	1590	20	would	would	AUX
ftr-412	1590	21	effectively	effectively	ADV
ftr-412	1590	22	need	need	VERB
ftr-412	1590	23	to	to	PART
ftr-412	1590	24	be	be	AUX
ftr-412	1590	25	performed	perform	VERB
ftr-412	1590	26	.	.	PUNCT
ftr-412	1591	1	imagining	imagine	VERB
ftr-412	1591	2	a	a	DET
ftr-412	1591	3	system	system	NOUN
ftr-412	1591	4	where	where	SCONJ
ftr-412	1591	5	25	25	NUM
ftr-412	1591	6	million	million	NUM
ftr-412	1591	7	people	people	NOUN
ftr-412	1591	8	are	be	AUX
ftr-412	1591	9	enrolled	enrol	VERB
ftr-412	1591	10	at	at	ADP
ftr-412	1591	11	a	a	DET
ftr-412	1591	12	steady	steady	ADJ
ftr-412	1591	13	rate	rate	NOUN
ftr-412	1591	14	of	of	ADP
ftr-412	1591	15	5	5	NUM
ftr-412	1591	16	million	million	NUM
ftr-412	1591	17	people	people	NOUN
ftr-412	1591	18	per	per	ADP
ftr-412	1591	19	year	year	NOUN
ftr-412	1591	20	over	over	ADP
ftr-412	1591	21	5	5	NUM
ftr-412	1591	22	years	year	NOUN
ftr-412	1591	23	would	would	AUX
ftr-412	1591	24	require	require	VERB
ftr-412	1591	25	in	in	ADP
ftr-412	1591	26	the	the	DET
ftr-412	1591	27	fifth	fifth	ADJ
ftr-412	1591	28	year	year	NOUN
ftr-412	1591	29	that	that	PRON
ftr-412	1591	30	each	each	DET
ftr-412	1591	31	one	one	NUM
ftr-412	1591	32	of	of	ADP
ftr-412	1591	33	the	the	DET
ftr-412	1591	34	5	5	NUM
ftr-412	1591	35	million	million	NUM
ftr-412	1591	36	people	people	NOUN
ftr-412	1591	37	enrolled	enrol	VERB
ftr-412	1591	38	would	would	AUX
ftr-412	1591	39	have	have	VERB
ftr-412	1591	40	to	to	PART
ftr-412	1591	41	be	be	AUX
ftr-412	1591	42	compared	compare	VERB
ftr-412	1591	43	to	to	ADP
ftr-412	1591	44	over	over	ADP
ftr-412	1591	45	20	20	NUM
ftr-412	1591	46	million	million	NUM
ftr-412	1591	47	people	people	NOUN
ftr-412	1591	48	already	already	ADV
ftr-412	1591	49	in	in	ADP
ftr-412	1591	50	the	the	DET
ftr-412	1591	51	system	system	NOUN
ftr-412	1591	52	.	.	PUNCT
ftr-412	1592	1	during	during	ADP
ftr-412	1592	2	this	this	DET
ftr-412	1592	3	year	year	NOUN
ftr-412	1592	4	over	over	ADP
ftr-412	1592	5	100	100	NUM
ftr-412	1592	6	million	million	NUM
ftr-412	1592	7	matches	match	NOUN
ftr-412	1592	8	(	(	PUNCT
ftr-412	1592	9	asking	ask	VERB
ftr-412	1592	10	‘	'	PUNCT
ftr-412	1592	11	am	be	AUX
ftr-412	1592	12	i	i	PRON
ftr-412	1592	13	this	this	DET
ftr-412	1592	14	person	person	NOUN
ftr-412	1592	15	?	?	PUNCT
ftr-412	1592	16	’	'	PUNCT
ftr-412	1592	17	)	)	PUNCT
ftr-412	1592	18	will	will	AUX
ftr-412	1592	19	need	need	VERB
ftr-412	1592	20	to	to	PART
ftr-412	1592	21	take	take	VERB
ftr-412	1592	22	place	place	NOUN
ftr-412	1592	23	.	.	PUNCT
ftr-412	1593	1	“	"	PUNCT
ftr-412	1593	2	if	if	SCONJ
ftr-412	1593	3	we	we	PRON
ftr-412	1593	4	assume	assume	VERB
ftr-412	1593	5	human	human	ADJ
ftr-412	1593	6	experts	expert	NOUN
ftr-412	1593	7	were	be	AUX
ftr-412	1593	8	employed	employ	VERB
ftr-412	1593	9	to	to	PART
ftr-412	1593	10	operate	operate	VERB
ftr-412	1593	11	the	the	DET
ftr-412	1593	12	system	system	NOUN
ftr-412	1593	13	and	and	CCONJ
ftr-412	1593	14	each	each	DET
ftr-412	1593	15	individual	individual	ADJ
ftr-412	1593	16	match	match	NOUN
ftr-412	1593	17	took	take	VERB
ftr-412	1593	18	5	5	NUM
ftr-412	1593	19	seconds	second	NOUN
ftr-412	1593	20	for	for	ADP
ftr-412	1593	21	a	a	DET
ftr-412	1593	22	highly	highly	ADV
ftr-412	1593	23	trained	train	VERB
ftr-412	1593	24	person	person	NOUN
ftr-412	1593	25	,	,	PUNCT
ftr-412	1593	26	over	over	ADP
ftr-412	1593	27	3	3	NUM
ftr-412	1593	28	million	million	NUM
ftr-412	1593	29	experts	expert	NOUN
ftr-412	1593	30	working	work	VERB
ftr-412	1593	31	round	round	ADP
ftr-412	1593	32	the	the	DET
ftr-412	1593	33	clock	clock	NOUN
ftr-412	1593	34	would	would	AUX
ftr-412	1593	35	be	be	AUX
ftr-412	1593	36	necessary	necessary	ADJ
ftr-412	1593	37	to	to	PART
ftr-412	1593	38	cope	cope	VERB
ftr-412	1593	39	with	with	ADP
ftr-412	1593	40	the	the	DET
ftr-412	1593	41	workload	workload	NOUN
ftr-412	1593	42	!	!	PUNCT
ftr-412	1593	43	”	"	PUNCT
ftr-412	1593	44	.	.	PUNCT
ftr-412	1593	45	.	.	PUNCT
ftr-412	1593	46	.	.	PUNCT
ftr-412	1594	1	[	[	X
ftr-412	1594	2	thus	thus	ADV
ftr-412	1594	3	,	,	PUNCT
ftr-412	1594	4	]	]	PUNCT
ftr-412	1595	1	[	[	X
ftr-412	1595	2	w]hat	w]hat	PRON
ftr-412	1595	3	seemed	seem	VERB
ftr-412	1595	4	at	at	ADP
ftr-412	1595	5	first	first	ADV
ftr-412	1595	6	to	to	PART
ftr-412	1595	7	be	be	AUX
ftr-412	1595	8	a	a	DET
ftr-412	1595	9	perfectly	perfectly	ADV
ftr-412	1595	10	reasonable	reasonable	ADJ
ftr-412	1595	11	request	request	NOUN
ftr-412	1595	12	:	:	PUNCT
ftr-412	1595	13	‘	'	PUNCT
ftr-412	1595	14	establish	establish	VERB
ftr-412	1595	15	unique	unique	ADJ
ftr-412	1595	16	identities	identity	NOUN
ftr-412	1595	17	for	for	ADP
ftr-412	1595	18	25	25	NUM
ftr-412	1595	19	million	million	NUM
ftr-412	1595	20	people	people	NOUN
ftr-412	1595	21	within	within	ADP
ftr-412	1595	22	5	5	NUM
ftr-412	1595	23	years	year	NOUN
ftr-412	1595	24	using	use	VERB
ftr-412	1595	25	biometrics	biometric	NOUN
ftr-412	1595	26	’	'	PUNCT
ftr-412	1595	27	now	now	ADV
ftr-412	1595	28	seems	seem	VERB
ftr-412	1595	29	unreasonable	unreasonable	ADJ
ftr-412	1595	30	.	.	PUNCT
ftr-412	1595	31	”	"	PUNCT
ftr-412	1596	1	under	under	ADP
ftr-412	1596	2	hopkins	hopkin	NOUN
ftr-412	1596	3	’	'	PUNCT
ftr-412	1596	4	“	"	PUNCT
ftr-412	1596	5	reasonable	reasonable	ADJ
ftr-412	1596	6	assumptions	assumption	NOUN
ftr-412	1596	7	”	"	PUNCT
ftr-412	1596	8	the	the	DET
ftr-412	1596	9	underlying	underlie	VERB
ftr-412	1596	10	requirements	requirement	NOUN
ftr-412	1596	11	of	of	ADP
ftr-412	1596	12	this	this	DET
ftr-412	1596	13	identification	identification	NOUN
ftr-412	1596	14	system	system	NOUN
ftr-412	1596	15	for	for	ADP
ftr-412	1596	16	25	25	NUM
ftr-412	1596	17	million	million	NUM
ftr-412	1596	18	people	people	NOUN
ftr-412	1596	19	is	be	AUX
ftr-412	1596	20	in	in	ADP
ftr-412	1596	21	fact	fact	NOUN
ftr-412	1596	22	a	a	DET
ftr-412	1596	23	request	request	NOUN
ftr-412	1596	24	to	to	PART
ftr-412	1596	25	implement	implement	VERB
ftr-412	1596	26	a	a	DET
ftr-412	1596	27	system	system	NOUN
ftr-412	1596	28	that	that	PRON
ftr-412	1596	29	performs	perform	VERB
ftr-412	1596	30	3.5	3.5	NUM
ftr-412	1596	31	million	million	NUM
ftr-412	1596	32	biometric	biometric	ADJ
ftr-412	1596	33	comparisons	comparison	NOUN
ftr-412	1596	34	per	per	ADP
ftr-412	1596	35	second	second	NOUN
ftr-412	1596	36	,	,	PUNCT
ftr-412	1596	37	and	and	CCONJ
ftr-412	1596	38	at	at	ADP
ftr-412	1596	39	this	this	DET
ftr-412	1596	40	throughput	throughput	NOUN
ftr-412	1596	41	the	the	DET
ftr-412	1596	42	system	system	NOUN
ftr-412	1596	43	should	should	AUX
ftr-412	1596	44	ensure	ensure	VERB
ftr-412	1596	45	that	that	SCONJ
ftr-412	1596	46	for	for	ADP
ftr-412	1596	47	each	each	DET
ftr-412	1596	48	comparison	comparison	NOUN
ftr-412	1596	49	(	(	PUNCT
ftr-412	1596	50	a	a	X
ftr-412	1596	51	)	)	PUNCT
ftr-412	1596	52	only	only	ADV
ftr-412	1596	53	1	1	NUM
ftr-412	1596	54	in	in	ADP
ftr-412	1596	55	20	20	NUM
ftr-412	1596	56	true	true	ADJ
ftr-412	1596	57	matches	match	NOUN
ftr-412	1596	58	are	be	AUX
ftr-412	1596	59	missed	miss	VERB
ftr-412	1596	60	and	and	CCONJ
ftr-412	1596	61	that	that	SCONJ
ftr-412	1596	62	(	(	PUNCT
ftr-412	1596	63	b	b	X
ftr-412	1596	64	)	)	PUNCT
ftr-412	1596	65	only	only	ADV
ftr-412	1596	66	1	1	NUM
ftr-412	1596	67	in	in	ADP
ftr-412	1596	68	1,000	1,000	NUM
ftr-412	1596	69	million	million	NUM
ftr-412	1596	70	non	non	NOUN
ftr-412	1596	71	-	-	ADJ
ftr-412	1596	72	matches	match	NOUN
ftr-412	1596	73	are	be	AUX
ftr-412	1596	74	wrongly	wrongly	ADV
ftr-412	1596	75	construed	construe	VERB
ftr-412	1596	76	as	as	ADP
ftr-412	1596	77	matches	match	NOUN
ftr-412	1596	78	.	.	PUNCT
ftr-412	1597	1	based	base	VERB
ftr-412	1597	2	on	on	ADP
ftr-412	1597	3	these	these	DET
ftr-412	1597	4	requirements	requirement	NOUN
ftr-412	1597	5	hopkins	hopkin	NOUN
ftr-412	1597	6	believes	believe	VERB
ftr-412	1597	7	that	that	SCONJ
ftr-412	1597	8	it	it	PRON
ftr-412	1597	9	is	be	AUX
ftr-412	1597	10	“	"	PUNCT
ftr-412	1597	11	.	.	PUNCT
ftr-412	1597	12	.	.	PUNCT
ftr-412	1597	13	.	.	PUNCT
ftr-412	1598	1	unlikely	unlikely	ADJ
ftr-412	1598	2	that	that	SCONJ
ftr-412	1598	3	the	the	DET
ftr-412	1598	4	us	us	PROPN
ftr-412	1598	5	or	or	CCONJ
ftr-412	1598	6	an	an	DET
ftr-412	1598	7	eu	eu	PROPN
ftr-412	1598	8	country	country	NOUN
ftr-412	1598	9	will	will	AUX
ftr-412	1598	10	adopt	adopt	VERB
ftr-412	1598	11	a	a	DET
ftr-412	1598	12	biometrically	biometrically	ADV
ftr-412	1598	13	enabled	enable	VERB
ftr-412	1598	14	identity	identity	NOUN
ftr-412	1598	15	system	system	NOUN
ftr-412	1598	16	in	in	ADP
ftr-412	1598	17	the	the	DET
ftr-412	1598	18	foreseeable	foreseeable	ADJ
ftr-412	1598	19	future	future	NOUN
ftr-412	1598	20	.	.	PUNCT
ftr-412	1598	21	”	"	PUNCT
ftr-412	1599	1	technologically	technologically	ADV
ftr-412	1599	2	possible	possible	ADJ
ftr-412	1599	3	usually	usually	ADV
ftr-412	1599	4	requires	require	VERB
ftr-412	1599	5	multiple	multiple	ADJ
ftr-412	1599	6	biometric	biometric	ADJ
ftr-412	1599	7	identifiers	identifier	NOUN
ftr-412	1599	8	and	and	CCONJ
ftr-412	1599	9	extensive	extensive	ADJ
ftr-412	1599	10	data	data	NOUN
ftr-412	1599	11	-	-	PUNCT
ftr-412	1599	12	base	base	NOUN
ftr-412	1599	13	matching	matching	NOUN
ftr-412	1599	14	,	,	PUNCT
ftr-412	1599	15	is	be	AUX
ftr-412	1599	16	not	not	PART
ftr-412	1599	17	presently	presently	ADV
ftr-412	1599	18	financially	financially	ADV
ftr-412	1599	19	manageable.211	manageable.211	NOUN
ftr-412	1599	20	212	212	NUM
ftr-412	1599	21	2	2	NUM
ftr-412	1599	22	.	.	PUNCT
ftr-412	1600	1	the	the	DET
ftr-412	1600	2	surgical	surgical	ADJ
ftr-412	1600	3	capacity	capacity	NOUN
ftr-412	1600	4	problem	problem	NOUN
ftr-412	1600	5	the	the	DET
ftr-412	1600	6	concept	concept	NOUN
ftr-412	1600	7	of	of	ADP
ftr-412	1600	8	surgically	surgically	ADV
ftr-412	1600	9	exempting	exempt	VERB
ftr-412	1600	10	an	an	DET
ftr-412	1600	11	identified	identify	VERB
ftr-412	1600	12	segment	segment	NOUN
ftr-412	1600	13	of	of	ADP
ftr-412	1600	14	the	the	DET
ftr-412	1600	15	population	population	NOUN
ftr-412	1600	16	from	from	ADP
ftr-412	1600	17	a	a	DET
ftr-412	1600	18	consumption	consumption	NOUN
ftr-412	1600	19	tax	tax	NOUN
ftr-412	1600	20	is	be	AUX
ftr-412	1600	21	not	not	PART
ftr-412	1600	22	new	new	ADJ
ftr-412	1600	23	;	;	PUNCT
ftr-412	1600	24	having	have	VERB
ftr-412	1600	25	the	the	DET
ftr-412	1600	26	technical	technical	ADJ
ftr-412	1600	27	capacity	capacity	NOUN
ftr-412	1600	28	to	to	PART
ftr-412	1600	29	do	do	VERB
ftr-412	1600	30	so	so	ADV
ftr-412	1600	31	is	be	AUX
ftr-412	1600	32	.	.	PUNCT
ftr-412	1601	1	in	in	ADP
ftr-412	1601	2	1972	1972	NUM
ftr-412	1601	3	selma	selma	PROPN
ftr-412	1601	4	j.	j.	PROPN
ftr-412	1601	5	mushkin	mushkin	PROPN
ftr-412	1601	6	considered	consider	VERB
ftr-412	1601	7	a	a	DET
ftr-412	1601	8	very	very	ADV
ftr-412	1601	9	similar	similar	ADJ
ftr-412	1601	10	problem	problem	NOUN
ftr-412	1601	11	;	;	PUNCT
ftr-412	1601	12	the	the	DET
ftr-412	1601	13	problem	problem	NOUN
ftr-412	1601	14	of	of	ADP
ftr-412	1601	15	exempting	exempt	VERB
ftr-412	1601	16	a	a	DET
ftr-412	1601	17	target	target	NOUN
ftr-412	1601	18	population	population	NOUN
ftr-412	1601	19	on	on	ADP
ftr-412	1601	20	a	a	DET
ftr-412	1601	21	graduated	graduated	ADJ
ftr-412	1601	22	scale	scale	NOUN
ftr-412	1601	23	(	(	PUNCT
ftr-412	1601	24	based	base	VERB
ftr-412	1601	25	on	on	ADP
ftr-412	1601	26	family	family	NOUN
ftr-412	1601	27	income	income	NOUN
ftr-412	1601	28	)	)	PUNCT
ftr-412	1601	29	from	from	ADP
ftr-412	1601	30	government	government	NOUN
ftr-412	1601	31	fees	fee	NOUN
ftr-412	1601	32	and	and	CCONJ
ftr-412	1601	33	charges	charge	NOUN
ftr-412	1601	34	imposed	impose	VERB
ftr-412	1601	35	on	on	ADP
ftr-412	1601	36	necessary	necessary	ADJ
ftr-412	1601	37	services	service	NOUN
ftr-412	1601	38	.	.	PUNCT
ftr-412	1602	1	mushkin	mushkin	PROPN
ftr-412	1602	2	proposed	propose	VERB
ftr-412	1602	3	using	use	VERB
ftr-412	1602	4	a	a	DET
ftr-412	1602	5	variety	variety	NOUN
ftr-412	1602	6	of	of	ADP
ftr-412	1602	7	paper	paper	NOUN
ftr-412	1602	8	ids	id	NOUN
ftr-412	1602	9	,	,	PUNCT
ftr-412	1602	10	credit	credit	NOUN
ftr-412	1602	11	cards	card	NOUN
ftr-412	1602	12	,	,	PUNCT
ftr-412	1602	13	coupon	coupon	NOUN
ftr-412	1602	14	books	book	NOUN
ftr-412	1602	15	,	,	PUNCT
ftr-412	1602	16	714	714	NUM
ftr-412	1602	17	florida	florida	PROPN
ftr-412	1602	18	tax	tax	NOUN
ftr-412	1602	19	review	review	NOUN
ftr-412	1602	20	vol	vol	NOUN
ftr-412	1602	21	.	.	PUNCT
ftr-412	1603	1	7:10	7:10	NUM
ftr-412	1603	2	213	213	NUM
ftr-412	1603	3	.	.	PUNCT
ftr-412	1604	1	each	each	PRON
ftr-412	1604	2	of	of	ADP
ftr-412	1604	3	these	these	DET
ftr-412	1604	4	limitation	limitation	NOUN
ftr-412	1604	5	can	can	AUX
ftr-412	1604	6	be	be	AUX
ftr-412	1604	7	encoded	encode	VERB
ftr-412	1604	8	on	on	ADP
ftr-412	1604	9	a	a	DET
ftr-412	1604	10	“	"	PUNCT
ftr-412	1604	11	smart	smart	ADJ
ftr-412	1604	12	”	"	PUNCT
ftr-412	1604	13	chip	chip	NOUN
ftr-412	1604	14	in	in	ADP
ftr-412	1604	15	an	an	DET
ftr-412	1604	16	i	i	PROPN
ftr-412	1604	17	d	d	PROPN
ftr-412	1604	18	:	:	PUNCT
ftr-412	1604	19	frequency	frequency	NOUN
ftr-412	1604	20	of	of	ADP
ftr-412	1604	21	use	use	NOUN
ftr-412	1604	22	,	,	PUNCT
ftr-412	1604	23	a	a	DET
ftr-412	1604	24	period	period	NOUN
ftr-412	1604	25	of	of	ADP
ftr-412	1604	26	time	time	NOUN
ftr-412	1604	27	,	,	PUNCT
ftr-412	1604	28	age	age	NOUN
ftr-412	1604	29	,	,	PUNCT
ftr-412	1604	30	changes	change	NOUN
ftr-412	1604	31	in	in	ADP
ftr-412	1604	32	income	income	NOUN
ftr-412	1604	33	levels	level	NOUN
ftr-412	1604	34	,	,	PUNCT
ftr-412	1604	35	overall	overall	ADJ
ftr-412	1604	36	quantitative	quantitative	ADJ
ftr-412	1604	37	limits	limit	NOUN
ftr-412	1604	38	can	can	AUX
ftr-412	1604	39	be	be	AUX
ftr-412	1604	40	set	set	VERB
ftr-412	1604	41	as	as	ADP
ftr-412	1604	42	operative	operative	ADJ
ftr-412	1604	43	parameters	parameter	NOUN
ftr-412	1604	44	determining	determine	VERB
ftr-412	1604	45	whether	whether	SCONJ
ftr-412	1604	46	or	or	CCONJ
ftr-412	1604	47	not	not	PART
ftr-412	1604	48	the	the	DET
ftr-412	1604	49	individual	individual	NOUN
ftr-412	1604	50	presenting	present	VERB
ftr-412	1604	51	the	the	DET
ftr-412	1604	52	card	card	NOUN
ftr-412	1604	53	will	will	AUX
ftr-412	1604	54	be	be	AUX
ftr-412	1604	55	allowed	allow	VERB
ftr-412	1604	56	to	to	PART
ftr-412	1604	57	purchase	purchase	VERB
ftr-412	1604	58	exempt	exempt	ADJ
ftr-412	1604	59	from	from	ADP
ftr-412	1604	60	tax	tax	NOUN
ftr-412	1604	61	.	.	PUNCT
ftr-412	1605	1	214	214	NUM
ftr-412	1605	2	.	.	PUNCT
ftr-412	1606	1	marjorie	marjorie	PROPN
ftr-412	1606	2	c.	c.	PROPN
ftr-412	1606	3	willcox	willcox	PROPN
ftr-412	1606	4	&	&	CCONJ
ftr-412	1606	5	selma	selma	PROPN
ftr-412	1606	6	j.	j.	PROPN
ftr-412	1606	7	mushkin	mushkin	PROPN
ftr-412	1606	8	,	,	PUNCT
ftr-412	1606	9	public	public	ADJ
ftr-412	1606	10	pricing	pricing	NOUN
ftr-412	1606	11	and	and	CCONJ
ftr-412	1606	12	family	family	NOUN
ftr-412	1606	13	income	income	NOUN
ftr-412	1606	14	:	:	PUNCT
ftr-412	1606	15	problems	problem	NOUN
ftr-412	1606	16	of	of	ADP
ftr-412	1606	17	eligibility	eligibility	NOUN
ftr-412	1606	18	standards	standard	NOUN
ftr-412	1606	19	,	,	PUNCT
ftr-412	1606	20	in	in	ADP
ftr-412	1606	21	public	public	ADJ
ftr-412	1606	22	prices	price	NOUN
ftr-412	1606	23	for	for	ADP
ftr-412	1606	24	public	public	ADJ
ftr-412	1606	25	products	product	NOUN
ftr-412	1606	26	,	,	PUNCT
ftr-412	1606	27	395	395	NUM
ftr-412	1606	28	,	,	PUNCT
ftr-412	1606	29	407	407	NUM
ftr-412	1606	30	-	-	SYM
ftr-412	1606	31	08	08	NUM
ftr-412	1606	32	(	(	PUNCT
ftr-412	1606	33	selma	selma	PROPN
ftr-412	1606	34	j.	j.	PROPN
ftr-412	1606	35	mushkin	mushkin	PROPN
ftr-412	1606	36	,	,	PUNCT
ftr-412	1606	37	ed	ed	NOUN
ftr-412	1606	38	.	.	PROPN
ftr-412	1606	39	,	,	PUNCT
ftr-412	1606	40	1972	1972	NUM
ftr-412	1606	41	)	)	PUNCT
ftr-412	1606	42	.	.	PUNCT
ftr-412	1607	1	stamps	stamp	NOUN
ftr-412	1607	2	,	,	PUNCT
ftr-412	1607	3	tokens	token	NOUN
ftr-412	1607	4	or	or	CCONJ
ftr-412	1607	5	punch	punch	VERB
ftr-412	1607	6	cards	card	NOUN
ftr-412	1607	7	.	.	PUNCT
ftr-412	1608	1	limitations	limitation	NOUN
ftr-412	1608	2	based	base	VERB
ftr-412	1608	3	on	on	ADP
ftr-412	1608	4	frequency	frequency	NOUN
ftr-412	1608	5	of	of	ADP
ftr-412	1608	6	use	use	NOUN
ftr-412	1608	7	,	,	PUNCT
ftr-412	1608	8	a	a	DET
ftr-412	1608	9	period	period	NOUN
ftr-412	1608	10	of	of	ADP
ftr-412	1608	11	time	time	NOUN
ftr-412	1608	12	,	,	PUNCT
ftr-412	1608	13	age	age	NOUN
ftr-412	1608	14	criteria	criterion	NOUN
ftr-412	1608	15	,	,	PUNCT
ftr-412	1608	16	as	as	ADV
ftr-412	1608	17	well	well	ADV
ftr-412	1608	18	as	as	ADP
ftr-412	1608	19	adjustments	adjustment	NOUN
ftr-412	1608	20	for	for	ADP
ftr-412	1608	21	changes	change	NOUN
ftr-412	1608	22	in	in	ADP
ftr-412	1608	23	income	income	NOUN
ftr-412	1608	24	levels	level	NOUN
ftr-412	1608	25	,	,	PUNCT
ftr-412	1608	26	probability	probability	NOUN
ftr-412	1608	27	of	of	ADP
ftr-412	1608	28	unauthorized	unauthorized	ADJ
ftr-412	1608	29	use	use	NOUN
ftr-412	1608	30	,	,	PUNCT
ftr-412	1608	31	and	and	CCONJ
ftr-412	1608	32	overall	overall	ADJ
ftr-412	1608	33	quantitative	quantitative	ADJ
ftr-412	1608	34	limits	limit	NOUN
ftr-412	1608	35	on	on	ADP
ftr-412	1608	36	benefits	benefit	NOUN
ftr-412	1608	37	were	be	AUX
ftr-412	1608	38	accommodated	accommodate	VERB
ftr-412	1608	39	as	as	ADP
ftr-412	1608	40	variables	variable	NOUN
ftr-412	1608	41	.	.	PUNCT
ftr-412	1609	1	213	213	NUM
ftr-412	1609	2	mushkin	mushkin	NOUN
ftr-412	1609	3	presented	present	VERB
ftr-412	1609	4	an	an	DET
ftr-412	1609	5	“	"	PUNCT
ftr-412	1609	6	experimental	experimental	ADJ
ftr-412	1609	7	demonstration	demonstration	NOUN
ftr-412	1609	8	”	"	PUNCT
ftr-412	1609	9	in	in	ADP
ftr-412	1609	10	the	the	DET
ftr-412	1609	11	context	context	NOUN
ftr-412	1609	12	of	of	ADP
ftr-412	1609	13	a	a	DET
ftr-412	1609	14	school	school	NOUN
ftr-412	1609	15	lunch	lunch	NOUN
ftr-412	1609	16	program	program	NOUN
ftr-412	1609	17	.	.	PUNCT
ftr-412	1610	1	the	the	DET
ftr-412	1610	2	critical	critical	ADJ
ftr-412	1610	3	variable	variable	NOUN
ftr-412	1610	4	in	in	ADP
ftr-412	1610	5	this	this	DET
ftr-412	1610	6	program	program	NOUN
ftr-412	1610	7	was	be	AUX
ftr-412	1610	8	that	that	SCONJ
ftr-412	1610	9	bills	bill	NOUN
ftr-412	1610	10	for	for	ADP
ftr-412	1610	11	lunches	lunch	NOUN
ftr-412	1610	12	would	would	AUX
ftr-412	1610	13	be	be	AUX
ftr-412	1610	14	sent	send	VERB
ftr-412	1610	15	home	home	ADV
ftr-412	1610	16	monthly	monthly	ADV
ftr-412	1610	17	to	to	ADP
ftr-412	1610	18	parents	parent	NOUN
ftr-412	1610	19	.	.	PUNCT
ftr-412	1611	1	this	this	DET
ftr-412	1611	2	mechanism	mechanism	NOUN
ftr-412	1611	3	allowed	allow	VERB
ftr-412	1611	4	time	time	NOUN
ftr-412	1611	5	for	for	ADP
ftr-412	1611	6	making	make	VERB
ftr-412	1611	7	adjustments	adjustment	NOUN
ftr-412	1611	8	in	in	ADP
ftr-412	1611	9	the	the	DET
ftr-412	1611	10	charges	charge	NOUN
ftr-412	1611	11	based	base	VERB
ftr-412	1611	12	upon	upon	SCONJ
ftr-412	1611	13	family	family	NOUN
ftr-412	1611	14	income	income	NOUN
ftr-412	1611	15	levels	level	NOUN
ftr-412	1611	16	.	.	PUNCT
ftr-412	1612	1	some	some	PRON
ftr-412	1612	2	would	would	AUX
ftr-412	1612	3	pay	pay	VERB
ftr-412	1612	4	in	in	ADP
ftr-412	1612	5	full	full	ADJ
ftr-412	1612	6	,	,	PUNCT
ftr-412	1612	7	others	other	NOUN
ftr-412	1612	8	would	would	AUX
ftr-412	1612	9	pay	pay	VERB
ftr-412	1612	10	at	at	ADP
ftr-412	1612	11	a	a	DET
ftr-412	1612	12	discount	discount	NOUN
ftr-412	1612	13	,	,	PUNCT
ftr-412	1612	14	and	and	CCONJ
ftr-412	1612	15	still	still	ADV
ftr-412	1612	16	others	other	NOUN
ftr-412	1612	17	would	would	AUX
ftr-412	1612	18	be	be	AUX
ftr-412	1612	19	fully	fully	ADV
ftr-412	1612	20	exempt	exempt	ADJ
ftr-412	1612	21	.	.	PUNCT
ftr-412	1613	1	she	she	PRON
ftr-412	1613	2	indicated	indicate	VERB
ftr-412	1613	3	:	:	PUNCT
ftr-412	1613	4	the	the	DET
ftr-412	1613	5	experiment	experiment	NOUN
ftr-412	1613	6	might	might	AUX
ftr-412	1613	7	be	be	AUX
ftr-412	1613	8	designed	design	VERB
ftr-412	1613	9	more	more	ADV
ftr-412	1613	10	or	or	CCONJ
ftr-412	1613	11	less	less	ADJ
ftr-412	1613	12	as	as	SCONJ
ftr-412	1613	13	follows	follow	VERB
ftr-412	1613	14	.	.	PUNCT
ftr-412	1614	1	each	each	DET
ftr-412	1614	2	child	child	NOUN
ftr-412	1614	3	in	in	ADP
ftr-412	1614	4	a	a	DET
ftr-412	1614	5	school	school	NOUN
ftr-412	1614	6	might	might	AUX
ftr-412	1614	7	be	be	AUX
ftr-412	1614	8	issued	issue	VERB
ftr-412	1614	9	a	a	DET
ftr-412	1614	10	numbered	number	VERB
ftr-412	1614	11	plastic	plastic	NOUN
ftr-412	1614	12	card	card	NOUN
ftr-412	1614	13	that	that	PRON
ftr-412	1614	14	could	could	AUX
ftr-412	1614	15	be	be	AUX
ftr-412	1614	16	read	read	VERB
ftr-412	1614	17	by	by	ADP
ftr-412	1614	18	a	a	DET
ftr-412	1614	19	machine	machine	NOUN
ftr-412	1614	20	.	.	PUNCT
ftr-412	1615	1	on	on	ADP
ftr-412	1615	2	inserting	insert	VERB
ftr-412	1615	3	the	the	DET
ftr-412	1615	4	card	card	NOUN
ftr-412	1615	5	in	in	ADP
ftr-412	1615	6	a	a	DET
ftr-412	1615	7	computer	computer	NOUN
ftr-412	1615	8	card	card	NOUN
ftr-412	1615	9	reader	reader	NOUN
ftr-412	1615	10	,	,	PUNCT
ftr-412	1615	11	the	the	DET
ftr-412	1615	12	child	child	NOUN
ftr-412	1615	13	is	be	AUX
ftr-412	1615	14	admitted	admit	VERB
ftr-412	1615	15	to	to	ADP
ftr-412	1615	16	the	the	DET
ftr-412	1615	17	lunchroom	lunchroom	NOUN
ftr-412	1615	18	.	.	PUNCT
ftr-412	1616	1	the	the	DET
ftr-412	1616	2	machine	machine	NOUN
ftr-412	1616	3	would	would	AUX
ftr-412	1616	4	scan	scan	VERB
ftr-412	1616	5	each	each	DET
ftr-412	1616	6	number	number	NOUN
ftr-412	1616	7	presented	present	VERB
ftr-412	1616	8	to	to	PART
ftr-412	1616	9	ensure	ensure	VERB
ftr-412	1616	10	(	(	PUNCT
ftr-412	1616	11	if	if	SCONJ
ftr-412	1616	12	repeated	repeat	VERB
ftr-412	1616	13	use	use	NOUN
ftr-412	1616	14	is	be	AUX
ftr-412	1616	15	considered	consider	VERB
ftr-412	1616	16	a	a	DET
ftr-412	1616	17	problem	problem	NOUN
ftr-412	1616	18	)	)	PUNCT
ftr-412	1616	19	that	that	SCONJ
ftr-412	1616	20	the	the	DET
ftr-412	1616	21	number	number	NOUN
ftr-412	1616	22	had	have	AUX
ftr-412	1616	23	not	not	PART
ftr-412	1616	24	been	be	AUX
ftr-412	1616	25	presented	present	VERB
ftr-412	1616	26	before	before	ADP
ftr-412	1616	27	during	during	ADP
ftr-412	1616	28	that	that	DET
ftr-412	1616	29	particular	particular	ADJ
ftr-412	1616	30	meal	meal	NOUN
ftr-412	1616	31	period	period	NOUN
ftr-412	1616	32	.	.	PUNCT
ftr-412	1617	1	if	if	SCONJ
ftr-412	1617	2	there	there	PRON
ftr-412	1617	3	are	be	VERB
ftr-412	1617	4	problems	problem	NOUN
ftr-412	1617	5	regarding	regard	VERB
ftr-412	1617	6	card	card	NOUN
ftr-412	1617	7	exchanges	exchange	NOUN
ftr-412	1617	8	,	,	PUNCT
ftr-412	1617	9	or	or	CCONJ
ftr-412	1617	10	thefts	theft	NOUN
ftr-412	1617	11	,	,	PUNCT
ftr-412	1617	12	a	a	DET
ftr-412	1617	13	random	random	ADJ
ftr-412	1617	14	number	number	NOUN
ftr-412	1617	15	generator	generator	NOUN
ftr-412	1617	16	can	can	AUX
ftr-412	1617	17	provide	provide	VERB
ftr-412	1617	18	the	the	DET
ftr-412	1617	19	basis	basis	NOUN
ftr-412	1617	20	for	for	ADP
ftr-412	1617	21	a	a	DET
ftr-412	1617	22	quality	quality	NOUN
ftr-412	1617	23	control	control	NOUN
ftr-412	1617	24	check	check	NOUN
ftr-412	1617	25	on	on	ADP
ftr-412	1617	26	the	the	DET
ftr-412	1617	27	match	match	NOUN
ftr-412	1617	28	between	between	ADP
ftr-412	1617	29	card	card	NOUN
ftr-412	1617	30	user	user	NOUN
ftr-412	1617	31	and	and	CCONJ
ftr-412	1617	32	card	card	NOUN
ftr-412	1617	33	ownership	ownership	NOUN
ftr-412	1617	34	.	.	PUNCT
ftr-412	1618	1	the	the	DET
ftr-412	1618	2	information	information	NOUN
ftr-412	1618	3	is	be	AUX
ftr-412	1618	4	stored	store	VERB
ftr-412	1618	5	to	to	PART
ftr-412	1618	6	be	be	AUX
ftr-412	1618	7	used	use	VERB
ftr-412	1618	8	to	to	PART
ftr-412	1618	9	prepare	prepare	VERB
ftr-412	1618	10	monthly	monthly	ADJ
ftr-412	1618	11	billing	billing	NOUN
ftr-412	1618	12	to	to	ADP
ftr-412	1618	13	all	all	DET
ftr-412	1618	14	parents	parent	NOUN
ftr-412	1618	15	.	.	PUNCT
ftr-412	1619	1	the	the	DET
ftr-412	1619	2	bill	bill	NOUN
ftr-412	1619	3	would	would	AUX
ftr-412	1619	4	be	be	AUX
ftr-412	1619	5	adjusted	adjust	VERB
ftr-412	1619	6	for	for	ADP
ftr-412	1619	7	the	the	DET
ftr-412	1619	8	income	income	NOUN
ftr-412	1619	9	of	of	ADP
ftr-412	1619	10	the	the	DET
ftr-412	1619	11	parents	parent	NOUN
ftr-412	1619	12	on	on	ADP
ftr-412	1619	13	a	a	DET
ftr-412	1619	14	sliding	slide	VERB
ftr-412	1619	15	scale	scale	NOUN
ftr-412	1619	16	.	.	PUNCT
ftr-412	1620	1	thus	thus	ADV
ftr-412	1620	2	,	,	PUNCT
ftr-412	1620	3	for	for	ADP
ftr-412	1620	4	example	example	NOUN
ftr-412	1620	5	,	,	PUNCT
ftr-412	1620	6	lunch	lunch	NOUN
ftr-412	1620	7	might	might	AUX
ftr-412	1620	8	be	be	AUX
ftr-412	1620	9	“	"	PUNCT
ftr-412	1620	10	free	free	ADJ
ftr-412	1620	11	”	"	PUNCT
ftr-412	1620	12	to	to	ADP
ftr-412	1620	13	all	all	DET
ftr-412	1620	14	children	child	NOUN
ftr-412	1620	15	in	in	ADP
ftr-412	1620	16	families	family	NOUN
ftr-412	1620	17	with	with	ADP
ftr-412	1620	18	an	an	DET
ftr-412	1620	19	income	income	NOUN
ftr-412	1620	20	equal	equal	ADJ
ftr-412	1620	21	to	to	ADP
ftr-412	1620	22	less	less	ADJ
ftr-412	1620	23	than	than	ADP
ftr-412	1620	24	one	one	NUM
ftr-412	1620	25	and	and	CCONJ
ftr-412	1620	26	one	one	NUM
ftr-412	1620	27	-	-	PUNCT
ftr-412	1620	28	half	half	NOUN
ftr-412	1620	29	times	time	NOUN
ftr-412	1620	30	the	the	DET
ftr-412	1620	31	current	current	ADJ
ftr-412	1620	32	welfare	welfare	NOUN
ftr-412	1620	33	maximum	maximum	ADJ
ftr-412	1620	34	allowance	allowance	NOUN
ftr-412	1620	35	for	for	ADP
ftr-412	1620	36	that	that	DET
ftr-412	1620	37	size	size	NOUN
ftr-412	1620	38	of	of	ADP
ftr-412	1620	39	family	family	NOUN
ftr-412	1620	40	.	.	PUNCT
ftr-412	1620	41	.	.	PUNCT
ftr-412	1620	42	.	.	PUNCT
ftr-412	1621	1	.	.	PUNCT
ftr-412	1622	1	214	214	NUM
ftr-412	1622	2	this	this	DET
ftr-412	1622	3	experiment	experiment	NOUN
ftr-412	1622	4	contains	contain	VERB
ftr-412	1622	5	the	the	DET
ftr-412	1622	6	germ	germ	NOUN
ftr-412	1622	7	of	of	ADP
ftr-412	1622	8	the	the	DET
ftr-412	1622	9	surgical	surgical	ADJ
ftr-412	1622	10	exemption	exemption	NOUN
ftr-412	1622	11	principle	principle	NOUN
ftr-412	1622	12	.	.	PUNCT
ftr-412	1623	1	its	its	PRON
ftr-412	1623	2	expression	expression	NOUN
ftr-412	1623	3	is	be	AUX
ftr-412	1623	4	hampered	hamper	VERB
ftr-412	1623	5	by	by	ADP
ftr-412	1623	6	the	the	DET
ftr-412	1623	7	technology	technology	NOUN
ftr-412	1623	8	of	of	ADP
ftr-412	1623	9	the	the	DET
ftr-412	1623	10	day	day	NOUN
ftr-412	1623	11	.	.	PUNCT
ftr-412	1624	1	even	even	ADV
ftr-412	1624	2	though	though	SCONJ
ftr-412	1624	3	“	"	PUNCT
ftr-412	1624	4	.	.	PUNCT
ftr-412	1624	5	.	.	PUNCT
ftr-412	1624	6	.	.	PUNCT
ftr-412	1625	1	the	the	DET
ftr-412	1625	2	proposed	propose	VERB
ftr-412	1625	3	approach	approach	NOUN
ftr-412	1625	4	depends	depend	VERB
ftr-412	1625	5	heavily	heavily	ADV
ftr-412	1625	6	upon	upon	SCONJ
ftr-412	1625	7	a	a	DET
ftr-412	1625	8	central	central	ADJ
ftr-412	1625	9	computer	computer	NOUN
ftr-412	1625	10	with	with	ADP
ftr-412	1625	11	inexpensive	inexpensive	ADJ
ftr-412	1625	12	remote	remote	ADJ
ftr-412	1625	13	readers	reader	NOUN
ftr-412	1625	14	,	,	PUNCT
ftr-412	1625	15	”	"	PUNCT
ftr-412	1625	16	micro	micro	ADJ
ftr-412	1625	17	-	-	NOUN
ftr-412	1625	18	capacity	capacity	NOUN
ftr-412	1625	19	chips	chip	NOUN
ftr-412	1625	20	and	and	CCONJ
ftr-412	1625	21	the	the	DET
ftr-412	1625	22	flexibility	flexibility	NOUN
ftr-412	1625	23	of	of	ADP
ftr-412	1625	24	contemporary	contemporary	ADJ
ftr-412	1625	25	software	software	NOUN
ftr-412	1625	26	applications	application	NOUN
ftr-412	1625	27	are	be	AUX
ftr-412	1625	28	not	not	PART
ftr-412	1625	29	contemplated	contemplate	VERB
ftr-412	1625	30	.	.	PUNCT
ftr-412	1626	1	these	these	DET
ftr-412	1626	2	missing	miss	VERB
ftr-412	1626	3	pieces	piece	NOUN
ftr-412	1626	4	limit	limit	VERB
ftr-412	1626	5	the	the	DET
ftr-412	1626	6	vision	vision	NOUN
ftr-412	1626	7	of	of	ADP
ftr-412	1626	8	her	her	PRON
ftr-412	1626	9	experiment	experiment	NOUN
ftr-412	1626	10	.	.	PUNCT
ftr-412	1627	1	2006	2006	NUM
ftr-412	1627	2	]	]	PUNCT
ftr-412	1627	3	biometrics	biometric	NOUN
ftr-412	1627	4	:	:	PUNCT
ftr-412	1627	5	solving	solve	VERB
ftr-412	1627	6	the	the	DET
ftr-412	1627	7	regressivity	regressivity	NOUN
ftr-412	1627	8	of	of	ADP
ftr-412	1627	9	vats	vat	NOUN
ftr-412	1627	10	and	and	CCONJ
ftr-412	1627	11	rsts	rst	NOUN
ftr-412	1627	12	715	715	NUM
ftr-412	1627	13	215	215	NUM
ftr-412	1627	14	.	.	PUNCT
ftr-412	1628	1	benjamin	benjamin	PROPN
ftr-412	1628	2	higgins	higgins	PROPN
ftr-412	1628	3	,	,	PUNCT
ftr-412	1628	4	self	self	NOUN
ftr-412	1628	5	-	-	PUNCT
ftr-412	1628	6	enforcing	enforce	VERB
ftr-412	1628	7	incentive	incentive	NOUN
ftr-412	1628	8	tax	tax	NOUN
ftr-412	1628	9	system	system	NOUN
ftr-412	1628	10	for	for	ADP
ftr-412	1628	11	underdeveloped	underdeveloped	ADJ
ftr-412	1628	12	countries	country	NOUN
ftr-412	1628	13	,	,	PUNCT
ftr-412	1628	14	in	in	ADP
ftr-412	1628	15	economic	economic	ADJ
ftr-412	1628	16	development	development	NOUN
ftr-412	1628	17	:	:	PUNCT
ftr-412	1628	18	principles	principle	NOUN
ftr-412	1628	19	,	,	PUNCT
ftr-412	1628	20	problems	problem	NOUN
ftr-412	1628	21	and	and	CCONJ
ftr-412	1628	22	policies	policy	NOUN
ftr-412	1628	23	(	(	PUNCT
ftr-412	1628	24	1959	1959	NUM
ftr-412	1628	25	)	)	PUNCT
ftr-412	1628	26	531	531	NUM
ftr-412	1628	27	-	-	SYM
ftr-412	1628	28	532	532	NUM
ftr-412	1628	29	.	.	PUNCT
ftr-412	1629	1	there	there	PRON
ftr-412	1629	2	is	be	VERB
ftr-412	1629	3	no	no	DET
ftr-412	1629	4	expectation	expectation	NOUN
ftr-412	1629	5	that	that	SCONJ
ftr-412	1629	6	a	a	DET
ftr-412	1629	7	single	single	ADJ
ftr-412	1629	8	,	,	PUNCT
ftr-412	1629	9	secure	secure	ADJ
ftr-412	1629	10	i	i	NOUN
ftr-412	1629	11	d	d	PROPN
ftr-412	1629	12	with	with	ADP
ftr-412	1629	13	biometric	biometric	ADJ
ftr-412	1629	14	identifiers	identifier	NOUN
ftr-412	1629	15	is	be	AUX
ftr-412	1629	16	possible	possible	ADJ
ftr-412	1629	17	;	;	PUNCT
ftr-412	1629	18	no	no	DET
ftr-412	1629	19	vision	vision	NOUN
ftr-412	1629	20	that	that	PRON
ftr-412	1629	21	ids	id	NOUN
ftr-412	1629	22	will	will	AUX
ftr-412	1629	23	have	have	VERB
ftr-412	1629	24	the	the	DET
ftr-412	1629	25	capacity	capacity	NOUN
ftr-412	1629	26	to	to	PART
ftr-412	1629	27	record	record	VERB
ftr-412	1629	28	and	and	CCONJ
ftr-412	1629	29	immediately	immediately	ADV
ftr-412	1629	30	display	display	VERB
ftr-412	1629	31	qualifications	qualification	NOUN
ftr-412	1629	32	to	to	ADP
ftr-412	1629	33	entitlement	entitlement	NOUN
ftr-412	1629	34	programs	program	NOUN
ftr-412	1629	35	.	.	PUNCT
ftr-412	1630	1	thus	thus	ADV
ftr-412	1630	2	,	,	PUNCT
ftr-412	1630	3	the	the	DET
ftr-412	1630	4	horizon	horizon	NOUN
ftr-412	1630	5	of	of	ADP
ftr-412	1630	6	the	the	DET
ftr-412	1630	7	experiment	experiment	NOUN
ftr-412	1630	8	is	be	AUX
ftr-412	1630	9	pulled	pull	VERB
ftr-412	1630	10	back	back	ADV
ftr-412	1630	11	–	–	PUNCT
ftr-412	1630	12	simple	simple	ADJ
ftr-412	1630	13	credit	credit	NOUN
ftr-412	1630	14	purchases	purchase	NOUN
ftr-412	1630	15	with	with	ADP
ftr-412	1630	16	time	time	NOUN
ftr-412	1630	17	-	-	PUNCT
ftr-412	1630	18	delayed	delay	VERB
ftr-412	1630	19	billings	billing	NOUN
ftr-412	1630	20	is	be	AUX
ftr-412	1630	21	what	what	PRON
ftr-412	1630	22	this	this	DET
ftr-412	1630	23	example	example	NOUN
ftr-412	1630	24	is	be	AUX
ftr-412	1630	25	all	all	ADV
ftr-412	1630	26	about	about	ADP
ftr-412	1630	27	.	.	PUNCT
ftr-412	1631	1	secondly	secondly	ADV
ftr-412	1631	2	,	,	PUNCT
ftr-412	1631	3	the	the	DET
ftr-412	1631	4	prospect	prospect	NOUN
ftr-412	1631	5	of	of	ADP
ftr-412	1631	6	an	an	DET
ftr-412	1631	7	instantaneous	instantaneous	ADJ
ftr-412	1631	8	exemption	exemption	NOUN
ftr-412	1631	9	for	for	ADP
ftr-412	1631	10	a	a	DET
ftr-412	1631	11	cash	cash	NOUN
ftr-412	1631	12	point	point	NOUN
ftr-412	1631	13	-	-	PUNCT
ftr-412	1631	14	of	of	ADP
ftr-412	1631	15	-	-	PUNCT
ftr-412	1631	16	sale	sale	NOUN
ftr-412	1631	17	transaction	transaction	NOUN
ftr-412	1631	18	is	be	AUX
ftr-412	1631	19	not	not	PART
ftr-412	1631	20	imagined	imagine	VERB
ftr-412	1631	21	.	.	PUNCT
ftr-412	1632	1	the	the	DET
ftr-412	1632	2	experiment	experiment	NOUN
ftr-412	1632	3	does	do	AUX
ftr-412	1632	4	not	not	PART
ftr-412	1632	5	anticipate	anticipate	VERB
ftr-412	1632	6	that	that	SCONJ
ftr-412	1632	7	software	software	NOUN
ftr-412	1632	8	programs	program	NOUN
ftr-412	1632	9	will	will	AUX
ftr-412	1632	10	automate	automate	VERB
ftr-412	1632	11	both	both	CCONJ
ftr-412	1632	12	the	the	DET
ftr-412	1632	13	sales	sale	NOUN
ftr-412	1632	14	and	and	CCONJ
ftr-412	1632	15	exemption/	exemption/	NUM
ftr-412	1632	16	adjustment	adjustment	NOUN
ftr-412	1632	17	aspects	aspect	NOUN
ftr-412	1632	18	of	of	ADP
ftr-412	1632	19	the	the	DET
ftr-412	1632	20	transaction	transaction	NOUN
ftr-412	1632	21	in	in	ADP
ftr-412	1632	22	real	real	ADJ
ftr-412	1632	23	time	time	NOUN
ftr-412	1632	24	.	.	PUNCT
ftr-412	1633	1	however	however	ADV
ftr-412	1633	2	,	,	PUNCT
ftr-412	1633	3	today	today	NOUN
ftr-412	1633	4	we	we	PRON
ftr-412	1633	5	have	have	VERB
ftr-412	1633	6	the	the	DET
ftr-412	1633	7	technical	technical	ADJ
ftr-412	1633	8	capacity	capacity	NOUN
ftr-412	1633	9	to	to	PART
ftr-412	1633	10	surgically	surgically	ADV
ftr-412	1633	11	exempt	exempt	VERB
ftr-412	1633	12	individuals	individual	NOUN
ftr-412	1633	13	from	from	ADP
ftr-412	1633	14	state	state	NOUN
ftr-412	1633	15	-	-	PUNCT
ftr-412	1633	16	imposed	impose	VERB
ftr-412	1633	17	charges	charge	NOUN
ftr-412	1633	18	on	on	ADP
ftr-412	1633	19	necessities	necessity	NOUN
ftr-412	1633	20	in	in	ADP
ftr-412	1633	21	real	real	ADJ
ftr-412	1633	22	time	time	NOUN
ftr-412	1633	23	.	.	PUNCT
ftr-412	1634	1	it	it	PRON
ftr-412	1634	2	is	be	AUX
ftr-412	1634	3	technically	technically	ADV
ftr-412	1634	4	no	no	ADV
ftr-412	1634	5	different	different	ADJ
ftr-412	1634	6	for	for	SCONJ
ftr-412	1634	7	an	an	DET
ftr-412	1634	8	individual	individual	NOUN
ftr-412	1634	9	to	to	PART
ftr-412	1634	10	make	make	VERB
ftr-412	1634	11	a	a	DET
ftr-412	1634	12	purchase	purchase	NOUN
ftr-412	1634	13	with	with	ADP
ftr-412	1634	14	a	a	DET
ftr-412	1634	15	credit	credit	NOUN
ftr-412	1634	16	card	card	NOUN
ftr-412	1634	17	than	than	SCONJ
ftr-412	1634	18	it	it	PRON
ftr-412	1634	19	is	be	AUX
ftr-412	1634	20	for	for	SCONJ
ftr-412	1634	21	a	a	DET
ftr-412	1634	22	person	person	NOUN
ftr-412	1634	23	to	to	PART
ftr-412	1634	24	swipe	swipe	VERB
ftr-412	1634	25	a	a	DET
ftr-412	1634	26	national	national	PROPN
ftr-412	1634	27	i	i	NOUN
ftr-412	1634	28	d	d	PROPN
ftr-412	1634	29	authorizing	authorize	VERB
ftr-412	1634	30	a	a	DET
ftr-412	1634	31	consumption	consumption	NOUN
ftr-412	1634	32	tax	tax	NOUN
ftr-412	1634	33	exemption	exemption	NOUN
ftr-412	1634	34	for	for	ADP
ftr-412	1634	35	designated	designate	VERB
ftr-412	1634	36	purchases	purchase	NOUN
ftr-412	1634	37	.	.	PUNCT
ftr-412	1635	1	thus	thus	ADV
ftr-412	1635	2	,	,	PUNCT
ftr-412	1635	3	today	today	NOUN
ftr-412	1635	4	’s	’s	PART
ftr-412	1635	5	technology	technology	NOUN
ftr-412	1635	6	removes	remove	VERB
ftr-412	1635	7	the	the	DET
ftr-412	1635	8	surgical	surgical	ADJ
ftr-412	1635	9	capacity	capacity	NOUN
ftr-412	1635	10	barrier	barrier	NOUN
ftr-412	1635	11	to	to	ADP
ftr-412	1635	12	the	the	DET
ftr-412	1635	13	establishment	establishment	NOUN
ftr-412	1635	14	of	of	ADP
ftr-412	1635	15	a	a	DET
ftr-412	1635	16	truly	truly	ADV
ftr-412	1635	17	progressive	progressive	ADJ
ftr-412	1635	18	consumption	consumption	NOUN
ftr-412	1635	19	tax	tax	NOUN
ftr-412	1635	20	.	.	PUNCT
ftr-412	1636	1	3	3	X
ftr-412	1636	2	.	.	X
ftr-412	1636	3	the	the	DET
ftr-412	1636	4	audit/	audit/	NUM
ftr-412	1636	5	compliance	compliance	NOUN
ftr-412	1636	6	problem	problem	NOUN
ftr-412	1636	7	although	although	SCONJ
ftr-412	1636	8	mushkin	mushkin	NOUN
ftr-412	1636	9	’s	’s	PART
ftr-412	1636	10	experimental	experimental	ADJ
ftr-412	1636	11	demonstration	demonstration	NOUN
ftr-412	1636	12	depends	depend	VERB
ftr-412	1636	13	heavily	heavily	ADV
ftr-412	1636	14	upon	upon	SCONJ
ftr-412	1636	15	a	a	DET
ftr-412	1636	16	central	central	ADJ
ftr-412	1636	17	computer	computer	NOUN
ftr-412	1636	18	with	with	ADP
ftr-412	1636	19	inexpensive	inexpensive	ADJ
ftr-412	1636	20	remote	remote	ADJ
ftr-412	1636	21	readers	reader	NOUN
ftr-412	1636	22	,	,	PUNCT
ftr-412	1636	23	she	she	PRON
ftr-412	1636	24	does	do	AUX
ftr-412	1636	25	not	not	PART
ftr-412	1636	26	speculate	speculate	VERB
ftr-412	1636	27	on	on	ADP
ftr-412	1636	28	the	the	DET
ftr-412	1636	29	capacity	capacity	NOUN
ftr-412	1636	30	of	of	ADP
ftr-412	1636	31	the	the	DET
ftr-412	1636	32	digital	digital	ADJ
ftr-412	1636	33	economy	economy	NOUN
ftr-412	1636	34	.	.	PUNCT
ftr-412	1637	1	it	it	PRON
ftr-412	1637	2	would	would	AUX
ftr-412	1637	3	have	have	AUX
ftr-412	1637	4	been	be	AUX
ftr-412	1637	5	valuable	valuable	ADJ
ftr-412	1637	6	if	if	SCONJ
ftr-412	1637	7	she	she	PRON
ftr-412	1637	8	had	have	VERB
ftr-412	1637	9	.	.	PUNCT
ftr-412	1638	1	fully	fully	ADV
ftr-412	1638	2	automated	automate	VERB
ftr-412	1638	3	transactional	transactional	ADJ
ftr-412	1638	4	compliance	compliance	NOUN
ftr-412	1638	5	,	,	PUNCT
ftr-412	1638	6	remote	remote	ADJ
ftr-412	1638	7	digital	digital	ADJ
ftr-412	1638	8	audits	audits	NOUN
ftr-412	1638	9	of	of	ADP
ftr-412	1638	10	businesses	business	NOUN
ftr-412	1638	11	extending	extend	VERB
ftr-412	1638	12	exemptions	exemption	NOUN
ftr-412	1638	13	,	,	PUNCT
ftr-412	1638	14	is	be	AUX
ftr-412	1638	15	not	not	PART
ftr-412	1638	16	contemplated	contemplate	VERB
ftr-412	1638	17	.	.	PUNCT
ftr-412	1639	1	however	however	ADV
ftr-412	1639	2	,	,	PUNCT
ftr-412	1639	3	fourteen	fourteen	NUM
ftr-412	1639	4	years	year	NOUN
ftr-412	1639	5	earlier	early	ADV
ftr-412	1639	6	,	,	PUNCT
ftr-412	1639	7	in	in	ADP
ftr-412	1639	8	1959	1959	NUM
ftr-412	1639	9	,	,	PUNCT
ftr-412	1639	10	benjamin	benjamin	PROPN
ftr-412	1639	11	higgins	higgins	PROPN
ftr-412	1639	12	,	,	PUNCT
ftr-412	1639	13	director	director	NOUN
ftr-412	1639	14	of	of	ADP
ftr-412	1639	15	the	the	DET
ftr-412	1639	16	mit	mit	PROPN
ftr-412	1639	17	center	center	NOUN
ftr-412	1639	18	for	for	ADP
ftr-412	1639	19	international	international	ADJ
ftr-412	1639	20	studies	study	NOUN
ftr-412	1639	21	saw	see	VERB
ftr-412	1639	22	the	the	DET
ftr-412	1639	23	contours	contours	NOUN
ftr-412	1639	24	and	and	CCONJ
ftr-412	1639	25	the	the	DET
ftr-412	1639	26	tax	tax	NOUN
ftr-412	1639	27	compliance	compliance	NOUN
ftr-412	1639	28	implications	implication	NOUN
ftr-412	1639	29	of	of	ADP
ftr-412	1639	30	a	a	DET
ftr-412	1639	31	fully	fully	ADV
ftr-412	1639	32	digital	digital	ADJ
ftr-412	1639	33	economy	economy	NOUN
ftr-412	1639	34	.	.	PUNCT
ftr-412	1640	1	higgins	higgins	PROPN
ftr-412	1640	2	observed	observe	VERB
ftr-412	1640	3	that	that	SCONJ
ftr-412	1640	4	such	such	DET
ftr-412	1640	5	a	a	DET
ftr-412	1640	6	system	system	NOUN
ftr-412	1640	7	would	would	AUX
ftr-412	1640	8	allow	allow	VERB
ftr-412	1640	9	for	for	ADP
ftr-412	1640	10	the	the	DET
ftr-412	1640	11	dramatic	dramatic	ADJ
ftr-412	1640	12	streamlining	streamlining	NOUN
ftr-412	1640	13	of	of	ADP
ftr-412	1640	14	tax	tax	NOUN
ftr-412	1640	15	determination	determination	NOUN
ftr-412	1640	16	.	.	PUNCT
ftr-412	1641	1	the	the	DET
ftr-412	1641	2	context	context	NOUN
ftr-412	1641	3	was	be	AUX
ftr-412	1641	4	a	a	DET
ftr-412	1641	5	tax	tax	NOUN
ftr-412	1641	6	advisory	advisory	ADJ
ftr-412	1641	7	mission	mission	NOUN
ftr-412	1641	8	to	to	ADP
ftr-412	1641	9	indonesia	indonesia	PROPN
ftr-412	1641	10	.	.	PUNCT
ftr-412	1642	1	higgins	higgins	PROPN
ftr-412	1642	2	indicates	indicate	VERB
ftr-412	1642	3	,	,	PUNCT
ftr-412	1642	4	it	it	PRON
ftr-412	1642	5	became	become	VERB
ftr-412	1642	6	apparent	apparent	ADJ
ftr-412	1642	7	that	that	SCONJ
ftr-412	1642	8	conceptually	conceptually	ADV
ftr-412	1642	9	simple	simple	ADJ
ftr-412	1642	10	extensions	extension	NOUN
ftr-412	1642	11	of	of	ADP
ftr-412	1642	12	existing	exist	VERB
ftr-412	1642	13	statistical	statistical	ADJ
ftr-412	1642	14	operations	operation	NOUN
ftr-412	1642	15	would	would	AUX
ftr-412	1642	16	permit	permit	VERB
ftr-412	1642	17	the	the	DET
ftr-412	1642	18	government	government	NOUN
ftr-412	1642	19	to	to	PART
ftr-412	1642	20	follow	follow	VERB
ftr-412	1642	21	the	the	DET
ftr-412	1642	22	flow	flow	NOUN
ftr-412	1642	23	of	of	ADP
ftr-412	1642	24	goods	good	NOUN
ftr-412	1642	25	through	through	ADP
ftr-412	1642	26	every	every	DET
ftr-412	1642	27	stage	stage	NOUN
ftr-412	1642	28	of	of	ADP
ftr-412	1642	29	the	the	DET
ftr-412	1642	30	economy	economy	NOUN
ftr-412	1642	31	,	,	PUNCT
ftr-412	1642	32	providing	provide	VERB
ftr-412	1642	33	the	the	DET
ftr-412	1642	34	base	base	NOUN
ftr-412	1642	35	for	for	ADP
ftr-412	1642	36	a	a	DET
ftr-412	1642	37	completely	completely	ADV
ftr-412	1642	38	efficient	efficient	ADJ
ftr-412	1642	39	system	system	NOUN
ftr-412	1642	40	of	of	ADP
ftr-412	1642	41	income	income	NOUN
ftr-412	1642	42	,	,	PUNCT
ftr-412	1642	43	sales	sale	NOUN
ftr-412	1642	44	and	and	CCONJ
ftr-412	1642	45	excess	excess	ADJ
ftr-412	1642	46	inventory	inventory	NOUN
ftr-412	1642	47	taxes	taxis	NOUN
ftr-412	1642	48	.	.	PUNCT
ftr-412	1642	49	.	.	PUNCT
ftr-412	1642	50	.	.	PUNCT
ftr-412	1642	51	.	.	PUNCT
ftr-412	1643	1	with	with	ADP
ftr-412	1643	2	these	these	DET
ftr-412	1643	3	materials	material	NOUN
ftr-412	1643	4	an	an	DET
ftr-412	1643	5	appropriate	appropriate	ADJ
ftr-412	1643	6	system	system	NOUN
ftr-412	1643	7	of	of	ADP
ftr-412	1643	8	coding	code	VERB
ftr-412	1643	9	and	and	CCONJ
ftr-412	1643	10	[	[	X
ftr-412	1643	11	ibm	ibm	PROPN
ftr-412	1643	12	computer	computer	NOUN
ftr-412	1643	13	]	]	PUNCT
ftr-412	1643	14	cards	card	NOUN
ftr-412	1643	15	,	,	PUNCT
ftr-412	1643	16	it	it	PRON
ftr-412	1643	17	would	would	AUX
ftr-412	1643	18	be	be	AUX
ftr-412	1643	19	technically	technically	ADV
ftr-412	1643	20	possible	possible	ADJ
ftr-412	1643	21	to	to	PART
ftr-412	1643	22	compute	compute	VERB
ftr-412	1643	23	for	for	ADP
ftr-412	1643	24	any	any	DET
ftr-412	1643	25	period	period	NOUN
ftr-412	1643	26	after	after	ADP
ftr-412	1643	27	the	the	DET
ftr-412	1643	28	starting	starting	NOUN
ftr-412	1643	29	date	date	NOUN
ftr-412	1643	30	,	,	PUNCT
ftr-412	1643	31	the	the	DET
ftr-412	1643	32	average	average	ADJ
ftr-412	1643	33	stocks	stock	NOUN
ftr-412	1643	34	,	,	PUNCT
ftr-412	1643	35	sales	sale	NOUN
ftr-412	1643	36	,	,	PUNCT
ftr-412	1643	37	and	and	CCONJ
ftr-412	1643	38	incomes	income	NOUN
ftr-412	1643	39	of	of	ADP
ftr-412	1643	40	every	every	DET
ftr-412	1643	41	firm.215	firm.215	ADJ
ftr-412	1643	42	716	716	NUM
ftr-412	1643	43	florida	florida	PROPN
ftr-412	1643	44	tax	tax	NOUN
ftr-412	1643	45	review	review	NOUN
ftr-412	1643	46	vol	vol	NOUN
ftr-412	1643	47	.	.	PUNCT
ftr-412	1644	1	7:10	7:10	NUM
ftr-412	1644	2	216	216	NUM
ftr-412	1644	3	.	.	PUNCT
ftr-412	1645	1	supra	supra	PROPN
ftr-412	1645	2	at	at	ADP
ftr-412	1645	3	notes	note	NOUN
ftr-412	1645	4	150	150	NUM
ftr-412	1645	5	,	,	PUNCT
ftr-412	1645	6	151	151	NUM
ftr-412	1645	7	,	,	PUNCT
ftr-412	1645	8	&	&	CCONJ
ftr-412	1645	9	152	152	NUM
ftr-412	1645	10	and	and	CCONJ
ftr-412	1645	11	accompanying	accompany	VERB
ftr-412	1645	12	text	text	NOUN
ftr-412	1645	13	.	.	PUNCT
ftr-412	1646	1	217	217	NUM
ftr-412	1646	2	.	.	PUNCT
ftr-412	1647	1	supra	supra	PROPN
ftr-412	1647	2	notes	note	VERB
ftr-412	1647	3	130	130	NUM
ftr-412	1647	4	to	to	PART
ftr-412	1647	5	148	148	NUM
ftr-412	1647	6	and	and	CCONJ
ftr-412	1647	7	accompanying	accompany	VERB
ftr-412	1647	8	text	text	NOUN
ftr-412	1647	9	.	.	PUNCT
ftr-412	1648	1	218	218	NUM
ftr-412	1648	2	.	.	PUNCT
ftr-412	1649	1	supra	supra	PROPN
ftr-412	1649	2	notes	note	VERB
ftr-412	1649	3	177	177	NUM
ftr-412	1649	4	to	to	PART
ftr-412	1649	5	185	185	NUM
ftr-412	1649	6	and	and	CCONJ
ftr-412	1649	7	accompanying	accompany	VERB
ftr-412	1649	8	text	text	NOUN
ftr-412	1649	9	.	.	PUNCT
ftr-412	1650	1	219	219	NUM
ftr-412	1650	2	.	.	PUNCT
ftr-412	1651	1	richard	richard	PROPN
ftr-412	1651	2	t.	t.	PROPN
ftr-412	1651	3	ainsworth	ainsworth	PROPN
ftr-412	1651	4	,	,	PUNCT
ftr-412	1651	5	carousel	carousel	NOUN
ftr-412	1651	6	fraud	fraud	NOUN
ftr-412	1651	7	in	in	ADP
ftr-412	1651	8	the	the	DET
ftr-412	1651	9	eu	eu	PROPN
ftr-412	1651	10	:	:	PUNCT
ftr-412	1651	11	a	a	DET
ftr-412	1651	12	digital	digital	ADJ
ftr-412	1651	13	vat	vat	NOUN
ftr-412	1651	14	solution	solution	NOUN
ftr-412	1651	15	,	,	PUNCT
ftr-412	1651	16	42	42	NUM
ftr-412	1651	17	tax	tax	NOUN
ftr-412	1651	18	notes	note	NOUN
ftr-412	1651	19	int’l	int’l	PRON
ftr-412	1651	20	.	.	PUNCT
ftr-412	1652	1	443	443	NUM
ftr-412	1652	2	(	(	PUNCT
ftr-412	1652	3	may	may	PROPN
ftr-412	1652	4	1	1	NUM
ftr-412	1652	5	,	,	PUNCT
ftr-412	1652	6	1006	1006	NUM
ftr-412	1652	7	)	)	PUNCT
ftr-412	1652	8	.	.	PUNCT
ftr-412	1653	1	220	220	NUM
ftr-412	1653	2	.	.	PUNCT
ftr-412	1654	1	there	there	PRON
ftr-412	1654	2	are	be	VERB
ftr-412	1654	3	exceptions	exception	NOUN
ftr-412	1654	4	in	in	ADP
ftr-412	1654	5	both	both	DET
ftr-412	1654	6	vat	vat	NOUN
ftr-412	1654	7	and	and	CCONJ
ftr-412	1654	8	rst	rst	NOUN
ftr-412	1654	9	systems	system	NOUN
ftr-412	1654	10	.	.	PUNCT
ftr-412	1655	1	in	in	ADP
ftr-412	1655	2	both	both	DET
ftr-412	1655	3	systems	system	NOUN
ftr-412	1655	4	final	final	ADJ
ftr-412	1655	5	consumers	consumer	NOUN
ftr-412	1655	6	can	can	AUX
ftr-412	1655	7	be	be	AUX
ftr-412	1655	8	legal	legal	ADJ
ftr-412	1655	9	persons	person	NOUN
ftr-412	1655	10	.	.	PUNCT
ftr-412	1656	1	these	these	DET
ftr-412	1656	2	entities	entity	NOUN
ftr-412	1656	3	sometimes	sometimes	ADV
ftr-412	1656	4	qualify	qualify	VERB
ftr-412	1656	5	for	for	ADP
ftr-412	1656	6	exemption	exemption	NOUN
ftr-412	1656	7	from	from	ADP
ftr-412	1656	8	the	the	DET
ftr-412	1656	9	consumption	consumption	NOUN
ftr-412	1656	10	tax	tax	NOUN
ftr-412	1656	11	.	.	PUNCT
ftr-412	1657	1	see	see	VERB
ftr-412	1657	2	sixth	sixth	ADJ
ftr-412	1657	3	directive	directive	NOUN
ftr-412	1657	4	supra	supra	NOUN
ftr-412	1657	5	note	note	NOUN
ftr-412	1657	6	99	99	NUM
ftr-412	1657	7	,	,	PUNCT
ftr-412	1657	8	at	at	ADP
ftr-412	1657	9	art	art	NOUN
ftr-412	1657	10	.	.	PUNCT
ftr-412	1658	1	14(1)(g	14(1)(g	NUM
ftr-412	1658	2	)	)	PUNCT
ftr-412	1658	3	(	(	PUNCT
ftr-412	1658	4	importation	importation	NOUN
ftr-412	1658	5	of	of	ADP
ftr-412	1658	6	goods	good	NOUN
ftr-412	1658	7	under	under	ADP
ftr-412	1658	8	diplomatic	diplomatic	ADJ
ftr-412	1658	9	or	or	CCONJ
ftr-412	1658	10	consular	consular	ADJ
ftr-412	1658	11	arrangements	arrangement	NOUN
ftr-412	1658	12	,	,	PUNCT
ftr-412	1658	13	international	international	ADJ
ftr-412	1658	14	organizations	organization	NOUN
ftr-412	1658	15	)	)	PUNCT
ftr-412	1658	16	;	;	PUNCT
ftr-412	1658	17	mass	mass	PROPN
ftr-412	1658	18	.	.	PUNCT
ftr-412	1659	1	gen	gen	PROPN
ftr-412	1659	2	.	.	PROPN
ftr-412	1659	3	laws	laws	PROPN
ftr-412	1659	4	ch	ch	PROPN
ftr-412	1659	5	.	.	PUNCT
ftr-412	1659	6	64h	64h	NOUN
ftr-412	1659	7	,	,	PUNCT
ftr-412	1659	8	§	§	PROPN
ftr-412	1659	9	6(e	6(e	NUM
ftr-412	1659	10	)	)	PUNCT
ftr-412	1659	11	(	(	PUNCT
ftr-412	1659	12	exempting	exempt	VERB
ftr-412	1659	13	purchases	purchase	NOUN
ftr-412	1659	14	by	by	ADP
ftr-412	1659	15	any	any	DET
ftr-412	1659	16	corporation	corporation	NOUN
ftr-412	1659	17	,	,	PUNCT
ftr-412	1659	18	foundation	foundation	NOUN
ftr-412	1659	19	,	,	PUNCT
ftr-412	1659	20	institution	institution	NOUN
ftr-412	1659	21	,	,	PUNCT
ftr-412	1659	22	or	or	CCONJ
ftr-412	1659	23	other	other	ADJ
ftr-412	1659	24	organization	organization	NOUN
ftr-412	1659	25	if	if	SCONJ
ftr-412	1659	26	the	the	DET
ftr-412	1659	27	organization	organization	NOUN
ftr-412	1659	28	is	be	AUX
ftr-412	1659	29	exempt	exempt	ADJ
ftr-412	1659	30	from	from	ADP
ftr-412	1659	31	federal	federal	ADJ
ftr-412	1659	32	income	income	NOUN
ftr-412	1659	33	tax	tax	NOUN
ftr-412	1659	34	under	under	ADP
ftr-412	1659	35	irc	irc	PROPN
ftr-412	1659	36	§	§	PROPN
ftr-412	1659	37	501(c)(3	501(c)(3	NUM
ftr-412	1659	38	)	)	PUNCT
ftr-412	1659	39	)	)	PUNCT
ftr-412	1659	40	.	.	PUNCT
ftr-412	1660	1	in	in	ADP
ftr-412	1660	2	these	these	DET
ftr-412	1660	3	instances	instance	NOUN
ftr-412	1660	4	an	an	DET
ftr-412	1660	5	institutional	institutional	ADJ
ftr-412	1660	6	i	i	NOUN
ftr-412	1660	7	d	d	PROPN
ftr-412	1660	8	with	with	ADP
ftr-412	1660	9	a	a	DET
ftr-412	1660	10	smart	smart	ADJ
ftr-412	1660	11	card	card	NOUN
ftr-412	1660	12	as	as	SCONJ
ftr-412	1660	13	the	the	DET
ftr-412	1660	14	uc	uc	PROPN
ftr-412	1660	15	berkeley	berkeley	PROPN
ftr-412	1660	16	studies	study	NOUN
ftr-412	1660	17	have	have	AUX
ftr-412	1660	18	made	make	VERB
ftr-412	1660	19	clear	clear	ADJ
ftr-412	1661	1	,	,	PUNCT
ftr-412	1661	2	the	the	DET
ftr-412	1661	3	digital	digital	ADJ
ftr-412	1661	4	economy	economy	NOUN
ftr-412	1661	5	that	that	PRON
ftr-412	1661	6	benjamin	benjamin	PROPN
ftr-412	1661	7	higgins	higgins	PROPN
ftr-412	1661	8	foresaw	foresaw	PROPN
ftr-412	1661	9	is	be	AUX
ftr-412	1661	10	here	here	ADV
ftr-412	1661	11	today	today	NOUN
ftr-412	1661	12	:	:	PUNCT
ftr-412	1661	13	(	(	PUNCT
ftr-412	1661	14	a	a	X
ftr-412	1661	15	)	)	PUNCT
ftr-412	1661	16	because	because	SCONJ
ftr-412	1661	17	93	93	NUM
ftr-412	1661	18	%	%	NOUN
ftr-412	1661	19	data	datum	NOUN
ftr-412	1661	20	generated	generate	VERB
ftr-412	1661	21	worldwide	worldwide	ADV
ftr-412	1661	22	is	be	AUX
ftr-412	1661	23	computer	computer	NOUN
ftr-412	1661	24	generated	generate	VERB
ftr-412	1661	25	–	–	PUNCT
ftr-412	1661	26	based	base	VERB
ftr-412	1661	27	on	on	ADP
ftr-412	1661	28	three	three	NUM
ftr-412	1661	29	billion	billion	NUM
ftr-412	1661	30	gigabytes	gigabyte	NOUN
ftr-412	1661	31	of	of	ADP
ftr-412	1661	32	global	global	ADJ
ftr-412	1661	33	data	datum	NOUN
ftr-412	1661	34	observed	observe	VERB
ftr-412	1661	35	in	in	ADP
ftr-412	1661	36	1999	1999	NUM
ftr-412	1661	37	,	,	PUNCT
ftr-412	1661	38	and	and	CCONJ
ftr-412	1661	39	the	the	DET
ftr-412	1661	40	five	five	NUM
ftr-412	1661	41	exabites	exabite	NOUN
ftr-412	1661	42	of	of	ADP
ftr-412	1661	43	global	global	ADJ
ftr-412	1661	44	data	datum	NOUN
ftr-412	1661	45	observed	observe	VERB
ftr-412	1661	46	in	in	ADP
ftr-412	1661	47	2002	2002	NUM
ftr-412	1661	48	,	,	PUNCT
ftr-412	1661	49	and	and	CCONJ
ftr-412	1661	50	(	(	PUNCT
ftr-412	1661	51	b	b	NOUN
ftr-412	1661	52	)	)	PUNCT
ftr-412	1661	53	because	because	SCONJ
ftr-412	1661	54	92	92	NUM
ftr-412	1661	55	%	%	NOUN
ftr-412	1661	56	the	the	DET
ftr-412	1661	57	new	new	ADJ
ftr-412	1661	58	information	information	NOUN
ftr-412	1661	59	generated	generate	VERB
ftr-412	1661	60	is	be	AUX
ftr-412	1661	61	stored	store	VERB
ftr-412	1661	62	on	on	ADP
ftr-412	1661	63	magnetic	magnetic	ADJ
ftr-412	1661	64	media	medium	NOUN
ftr-412	1661	65	,	,	PUNCT
ftr-412	1661	66	mostly	mostly	ADV
ftr-412	1661	67	hard	hard	ADJ
ftr-412	1661	68	disks	disk	NOUN
ftr-412	1661	69	(	(	PUNCT
ftr-412	1661	70	2002	2002	NUM
ftr-412	1661	71	study	study	NOUN
ftr-412	1661	72	)	)	PUNCT
ftr-412	1661	73	.	.	PUNCT
ftr-412	1662	1	because	because	SCONJ
ftr-412	1662	2	there	there	PRON
ftr-412	1662	3	is	be	VERB
ftr-412	1662	4	no	no	DET
ftr-412	1662	5	paper	paper	NOUN
ftr-412	1662	6	and	and	CCONJ
ftr-412	1662	7	ink216	ink216	ADJ
ftr-412	1662	8	parentage	parentage	NOUN
ftr-412	1662	9	for	for	ADP
ftr-412	1662	10	most	most	ADJ
ftr-412	1662	11	source	source	NOUN
ftr-412	1662	12	documents	document	NOUN
ftr-412	1662	13	today	today	NOUN
ftr-412	1662	14	,	,	PUNCT
ftr-412	1662	15	the	the	DET
ftr-412	1662	16	economy	economy	NOUN
ftr-412	1662	17	is	be	AUX
ftr-412	1662	18	,	,	PUNCT
ftr-412	1662	19	for	for	ADP
ftr-412	1662	20	all	all	DET
ftr-412	1662	21	practical	practical	ADJ
ftr-412	1662	22	purposes	purpose	NOUN
ftr-412	1662	23	,	,	PUNCT
ftr-412	1662	24	a	a	DET
ftr-412	1662	25	digital	digital	ADJ
ftr-412	1662	26	one	one	NUM
ftr-412	1662	27	.	.	PUNCT
ftr-412	1663	1	it	it	PRON
ftr-412	1663	2	only	only	ADV
ftr-412	1663	3	makes	make	VERB
ftr-412	1663	4	sense	sense	NOUN
ftr-412	1663	5	then	then	ADV
ftr-412	1663	6	that	that	SCONJ
ftr-412	1663	7	today	today	NOUN
ftr-412	1663	8	’s	’s	PART
ftr-412	1663	9	audit	audit	NOUN
ftr-412	1663	10	and	and	CCONJ
ftr-412	1663	11	compliance	compliance	NOUN
ftr-412	1663	12	functions	function	NOUN
ftr-412	1663	13	should	should	AUX
ftr-412	1663	14	be	be	AUX
ftr-412	1663	15	performed	perform	VERB
ftr-412	1663	16	digitally	digitally	ADV
ftr-412	1663	17	.	.	PUNCT
ftr-412	1664	1	a	a	DET
ftr-412	1664	2	certified	certified	ADJ
ftr-412	1664	3	tax	tax	NOUN
ftr-412	1664	4	determining	determine	VERB
ftr-412	1664	5	system	system	NOUN
ftr-412	1664	6	is	be	AUX
ftr-412	1664	7	a	a	DET
ftr-412	1664	8	preaudited	preaudite	VERB
ftr-412	1664	9	,	,	PUNCT
ftr-412	1664	10	real	real	ADJ
ftr-412	1664	11	time	time	NOUN
ftr-412	1664	12	compliance	compliance	NOUN
ftr-412	1664	13	system	system	NOUN
ftr-412	1664	14	.	.	PUNCT
ftr-412	1665	1	in	in	ADP
ftr-412	1665	2	the	the	DET
ftr-412	1665	3	consumption	consumption	NOUN
ftr-412	1665	4	field	field	NOUN
ftr-412	1665	5	systems	system	NOUN
ftr-412	1665	6	like	like	ADP
ftr-412	1665	7	this	this	PRON
ftr-412	1665	8	are	be	AUX
ftr-412	1665	9	currently	currently	ADV
ftr-412	1665	10	in	in	ADP
ftr-412	1665	11	place	place	NOUN
ftr-412	1665	12	and	and	CCONJ
ftr-412	1665	13	operational	operational	ADJ
ftr-412	1665	14	under	under	ADP
ftr-412	1665	15	the	the	DET
ftr-412	1665	16	streamlined	streamlined	ADJ
ftr-412	1665	17	sales	sale	NOUN
ftr-412	1665	18	tax.217	tax.217	NOUN
ftr-412	1665	19	proposals	proposal	NOUN
ftr-412	1665	20	to	to	PART
ftr-412	1665	21	extend	extend	VERB
ftr-412	1665	22	certification	certification	NOUN
ftr-412	1665	23	to	to	ADP
ftr-412	1665	24	vat	vat	NOUN
ftr-412	1665	25	compliance	compliance	NOUN
ftr-412	1665	26	are	be	AUX
ftr-412	1665	27	under	under	ADP
ftr-412	1665	28	study	study	NOUN
ftr-412	1665	29	by	by	ADP
ftr-412	1665	30	the	the	DET
ftr-412	1665	31	oecd	oecd	PROPN
ftr-412	1665	32	,	,	PUNCT
ftr-412	1665	33	and	and	CCONJ
ftr-412	1665	34	have	have	AUX
ftr-412	1665	35	been	be	AUX
ftr-412	1665	36	advanced	advance	VERB
ftr-412	1665	37	as	as	ADP
ftr-412	1665	38	a	a	DET
ftr-412	1665	39	solution	solution	NOUN
ftr-412	1665	40	to	to	ADP
ftr-412	1665	41	the	the	DET
ftr-412	1665	42	eu	eu	PROPN
ftr-412	1665	43	’s	’s	PART
ftr-412	1665	44	carousel	carousel	PROPN
ftr-412	1665	45	fraud218	fraud218	PROPN
ftr-412	1665	46	problem	problem	NOUN
ftr-412	1665	47	.	.	PUNCT
ftr-412	1666	1	219	219	NUM
ftr-412	1667	1	therefore	therefore	ADV
ftr-412	1667	2	the	the	DET
ftr-412	1667	3	final	final	ADJ
ftr-412	1667	4	barrier	barrier	NOUN
ftr-412	1667	5	to	to	ADP
ftr-412	1667	6	the	the	DET
ftr-412	1667	7	establishment	establishment	NOUN
ftr-412	1667	8	of	of	ADP
ftr-412	1667	9	a	a	DET
ftr-412	1667	10	truly	truly	ADV
ftr-412	1667	11	progressive	progressive	ADJ
ftr-412	1667	12	consumption	consumption	NOUN
ftr-412	1667	13	tax	tax	NOUN
ftr-412	1667	14	,	,	PUNCT
ftr-412	1667	15	the	the	DET
ftr-412	1667	16	audit	audit	NOUN
ftr-412	1667	17	and	and	CCONJ
ftr-412	1667	18	compliance	compliance	NOUN
ftr-412	1667	19	problem	problem	NOUN
ftr-412	1667	20	,	,	PUNCT
ftr-412	1667	21	also	also	ADV
ftr-412	1667	22	falls	fall	VERB
ftr-412	1667	23	away	away	ADV
ftr-412	1667	24	with	with	ADP
ftr-412	1667	25	technology	technology	NOUN
ftr-412	1667	26	,	,	PUNCT
ftr-412	1667	27	when	when	SCONJ
ftr-412	1667	28	the	the	DET
ftr-412	1667	29	software	software	NOUN
ftr-412	1667	30	performing	perform	VERB
ftr-412	1667	31	the	the	DET
ftr-412	1667	32	tax	tax	NOUN
ftr-412	1667	33	determination	determination	NOUN
ftr-412	1667	34	is	be	AUX
ftr-412	1667	35	certified	certify	VERB
ftr-412	1667	36	in	in	ADP
ftr-412	1667	37	advance	advance	NOUN
ftr-412	1667	38	of	of	ADP
ftr-412	1667	39	its	its	PRON
ftr-412	1667	40	use	use	NOUN
ftr-412	1667	41	.	.	PUNCT
ftr-412	1668	1	b.	b.	PROPN
ftr-412	1669	1	the	the	DET
ftr-412	1669	2	proposal	proposal	NOUN
ftr-412	1669	3	this	this	DET
ftr-412	1669	4	paper	paper	NOUN
ftr-412	1669	5	proposes	propose	VERB
ftr-412	1669	6	a	a	DET
ftr-412	1669	7	technological	technological	ADJ
ftr-412	1669	8	re	re	NOUN
ftr-412	1669	9	-	-	NOUN
ftr-412	1669	10	thinking	thinking	NOUN
ftr-412	1669	11	of	of	ADP
ftr-412	1669	12	consumption	consumption	NOUN
ftr-412	1669	13	taxes	taxis	NOUN
ftr-412	1669	14	(	(	PUNCT
ftr-412	1669	15	vats	vat	NOUN
ftr-412	1669	16	and	and	CCONJ
ftr-412	1669	17	rsts	rst	NOUN
ftr-412	1669	18	)	)	PUNCT
ftr-412	1669	19	to	to	PART
ftr-412	1669	20	resolve	resolve	VERB
ftr-412	1669	21	the	the	DET
ftr-412	1669	22	inherent	inherent	ADJ
ftr-412	1669	23	regressivity	regressivity	NOUN
ftr-412	1669	24	problem	problem	NOUN
ftr-412	1669	25	of	of	ADP
ftr-412	1669	26	these	these	DET
ftr-412	1669	27	taxes	taxis	NOUN
ftr-412	1669	28	.	.	PUNCT
ftr-412	1670	1	three	three	NUM
ftr-412	1670	2	proven	prove	VERB
ftr-412	1670	3	technological	technological	ADJ
ftr-412	1670	4	developments	development	NOUN
ftr-412	1670	5	(	(	PUNCT
ftr-412	1670	6	1	1	NUM
ftr-412	1670	7	)	)	PUNCT
ftr-412	1670	8	exemption	exemption	NOUN
ftr-412	1670	9	certificates	certificate	NOUN
ftr-412	1670	10	tied	tie	VERB
ftr-412	1670	11	to	to	ADP
ftr-412	1670	12	biometric	biometric	ADJ
ftr-412	1670	13	data	datum	NOUN
ftr-412	1670	14	and	and	CCONJ
ftr-412	1670	15	embedded	embed	VERB
ftr-412	1670	16	in	in	ADP
ftr-412	1670	17	national	national	ADJ
ftr-412	1670	18	identity	identity	NOUN
ftr-412	1670	19	smart	smart	ADJ
ftr-412	1670	20	cards	card	NOUN
ftr-412	1670	21	,	,	PUNCT
ftr-412	1670	22	(	(	PUNCT
ftr-412	1670	23	2	2	X
ftr-412	1670	24	)	)	PUNCT
ftr-412	1670	25	fully	fully	ADV
ftr-412	1670	26	digital	digital	ADJ
ftr-412	1670	27	consumption	consumption	NOUN
ftr-412	1670	28	tax	tax	NOUN
ftr-412	1670	29	regimes	regime	NOUN
ftr-412	1670	30	,	,	PUNCT
ftr-412	1670	31	and	and	CCONJ
ftr-412	1670	32	(	(	PUNCT
ftr-412	1670	33	3	3	X
ftr-412	1670	34	)	)	PUNCT
ftr-412	1670	35	certified	certify	VERB
ftr-412	1670	36	tax	tax	NOUN
ftr-412	1670	37	determination	determination	NOUN
ftr-412	1670	38	software	software	NOUN
ftr-412	1670	39	make	make	VERB
ftr-412	1670	40	it	it	PRON
ftr-412	1670	41	possible	possible	ADJ
ftr-412	1670	42	for	for	ADP
ftr-412	1670	43	the	the	DET
ftr-412	1670	44	first	first	ADJ
ftr-412	1670	45	time	time	NOUN
ftr-412	1670	46	to	to	PART
ftr-412	1670	47	design	design	VERB
ftr-412	1670	48	a	a	DET
ftr-412	1670	49	broad	broad	ADV
ftr-412	1670	50	-	-	PUNCT
ftr-412	1670	51	based	base	VERB
ftr-412	1670	52	,	,	PUNCT
ftr-412	1670	53	single	single	ADJ
ftr-412	1670	54	rate	rate	NOUN
ftr-412	1670	55	consumption	consumption	NOUN
ftr-412	1670	56	tax	tax	NOUN
ftr-412	1670	57	that	that	PRON
ftr-412	1670	58	is	be	AUX
ftr-412	1670	59	truly	truly	ADV
ftr-412	1670	60	and	and	CCONJ
ftr-412	1670	61	independently	independently	ADV
ftr-412	1670	62	progressive	progressive	ADJ
ftr-412	1670	63	.	.	PUNCT
ftr-412	1671	1	the	the	DET
ftr-412	1671	2	point	point	NOUN
ftr-412	1671	3	-	-	PUNCT
ftr-412	1671	4	of	of	ADP
ftr-412	1671	5	-	-	PUNCT
ftr-412	1671	6	sale	sale	NOUN
ftr-412	1671	7	is	be	AUX
ftr-412	1671	8	where	where	SCONJ
ftr-412	1671	9	most	most	ADJ
ftr-412	1671	10	of	of	ADP
ftr-412	1671	11	the	the	DET
ftr-412	1671	12	activity	activity	NOUN
ftr-412	1671	13	under	under	ADP
ftr-412	1671	14	this	this	DET
ftr-412	1671	15	proposal	proposal	NOUN
ftr-412	1671	16	will	will	AUX
ftr-412	1671	17	occur	occur	VERB
ftr-412	1671	18	.	.	PUNCT
ftr-412	1672	1	at	at	ADP
ftr-412	1672	2	the	the	DET
ftr-412	1672	3	point	point	NOUN
ftr-412	1672	4	-	-	PUNCT
ftr-412	1672	5	of	of	ADP
ftr-412	1672	6	-	-	PUNCT
ftr-412	1672	7	sale	sale	NOUN
ftr-412	1672	8	a	a	DET
ftr-412	1672	9	final	final	ADJ
ftr-412	1672	10	consumer	consumer	NOUN
ftr-412	1672	11	(	(	PUNCT
ftr-412	1672	12	who	who	PRON
ftr-412	1672	13	qualifies	qualify	VERB
ftr-412	1672	14	to	to	ADP
ftr-412	1672	15	purchase220	purchase220	PROPN
ftr-412	1672	16	2006	2006	NUM
ftr-412	1672	17	]	]	PUNCT
ftr-412	1672	18	biometrics	biometric	NOUN
ftr-412	1672	19	:	:	PUNCT
ftr-412	1672	20	solving	solve	VERB
ftr-412	1672	21	the	the	DET
ftr-412	1672	22	regressivity	regressivity	NOUN
ftr-412	1672	23	of	of	ADP
ftr-412	1672	24	vats	vat	NOUN
ftr-412	1672	25	and	and	CCONJ
ftr-412	1672	26	rsts	rst	VERB
ftr-412	1672	27	717	717	NUM
ftr-412	1672	28	exception	exception	NOUN
ftr-412	1672	29	certificate	certificate	NOUN
ftr-412	1672	30	will	will	AUX
ftr-412	1672	31	need	need	VERB
ftr-412	1672	32	to	to	PART
ftr-412	1672	33	be	be	AUX
ftr-412	1672	34	issued	issue	VERB
ftr-412	1672	35	.	.	PUNCT
ftr-412	1673	1	in	in	ADP
ftr-412	1673	2	addition	addition	NOUN
ftr-412	1673	3	,	,	PUNCT
ftr-412	1673	4	under	under	ADP
ftr-412	1673	5	both	both	DET
ftr-412	1673	6	systems	system	NOUN
ftr-412	1673	7	there	there	PRON
ftr-412	1673	8	are	be	VERB
ftr-412	1673	9	instances	instance	NOUN
ftr-412	1673	10	where	where	SCONJ
ftr-412	1673	11	sales	sale	NOUN
ftr-412	1673	12	made	make	VERB
ftr-412	1673	13	by	by	ADP
ftr-412	1673	14	certain	certain	ADJ
ftr-412	1673	15	institutions	institution	NOUN
ftr-412	1673	16	are	be	AUX
ftr-412	1673	17	exempt	exempt	ADJ
ftr-412	1673	18	from	from	ADP
ftr-412	1673	19	either	either	CCONJ
ftr-412	1673	20	the	the	DET
ftr-412	1673	21	vat	vat	NOUN
ftr-412	1673	22	or	or	CCONJ
ftr-412	1673	23	rst	rst	NOUN
ftr-412	1673	24	.	.	PUNCT
ftr-412	1674	1	in	in	ADP
ftr-412	1674	2	these	these	DET
ftr-412	1674	3	transactions	transaction	NOUN
ftr-412	1674	4	an	an	DET
ftr-412	1674	5	i	i	NOUN
ftr-412	1674	6	d	d	PROPN
ftr-412	1674	7	with	with	ADP
ftr-412	1674	8	a	a	DET
ftr-412	1674	9	smart	smart	ADJ
ftr-412	1674	10	card	card	NOUN
ftr-412	1674	11	exemption	exemption	NOUN
ftr-412	1674	12	certificate	certificate	NOUN
ftr-412	1674	13	will	will	AUX
ftr-412	1674	14	need	need	VERB
ftr-412	1674	15	to	to	PART
ftr-412	1674	16	be	be	AUX
ftr-412	1674	17	issued	issue	VERB
ftr-412	1674	18	.	.	PUNCT
ftr-412	1675	1	see	see	VERB
ftr-412	1675	2	sixth	sixth	ADJ
ftr-412	1675	3	directive	directive	NOUN
ftr-412	1675	4	supra	supra	NOUN
ftr-412	1675	5	note	note	NOUN
ftr-412	1675	6	99	99	NUM
ftr-412	1675	7	,	,	PUNCT
ftr-412	1675	8	at	at	ADP
ftr-412	1675	9	art	art	NOUN
ftr-412	1675	10	.	.	PUNCT
ftr-412	1676	1	13a(1	13a(1	NUM
ftr-412	1676	2	)	)	PUNCT
ftr-412	1676	3	(	(	PUNCT
ftr-412	1676	4	exempting	exempt	VERB
ftr-412	1676	5	supplies	supply	NOUN
ftr-412	1676	6	by	by	ADP
ftr-412	1676	7	the	the	DET
ftr-412	1676	8	postal	postal	ADJ
ftr-412	1676	9	service	service	NOUN
ftr-412	1676	10	,	,	PUNCT
ftr-412	1676	11	and	and	CCONJ
ftr-412	1676	12	hospitals	hospital	NOUN
ftr-412	1676	13	)	)	PUNCT
ftr-412	1676	14	;	;	PUNCT
ftr-412	1676	15	mass	mass	PROPN
ftr-412	1676	16	.	.	PUNCT
ftr-412	1677	1	gen	gen	PROPN
ftr-412	1677	2	.	.	PROPN
ftr-412	1677	3	laws	laws	PROPN
ftr-412	1677	4	ch	ch	PROPN
ftr-412	1677	5	.	.	PUNCT
ftr-412	1677	6	64h	64h	NOUN
ftr-412	1677	7	,	,	PUNCT
ftr-412	1677	8	§	§	PROPN
ftr-412	1677	9	6(cc	6(cc	NUM
ftr-412	1677	10	)	)	PUNCT
ftr-412	1677	11	(	(	PUNCT
ftr-412	1677	12	exempting	exempt	VERB
ftr-412	1677	13	sales	sale	NOUN
ftr-412	1677	14	by	by	ADP
ftr-412	1677	15	a	a	DET
ftr-412	1677	16	church	church	NOUN
ftr-412	1677	17	or	or	CCONJ
ftr-412	1677	18	synagogue	synagogue	NOUN
ftr-412	1677	19	of	of	ADP
ftr-412	1677	20	meals	meal	NOUN
ftr-412	1677	21	prepared	prepare	VERB
ftr-412	1677	22	by	by	ADP
ftr-412	1677	23	its	its	PRON
ftr-412	1677	24	members	member	NOUN
ftr-412	1677	25	and	and	CCONJ
ftr-412	1677	26	served	serve	VERB
ftr-412	1677	27	on	on	ADP
ftr-412	1677	28	its	its	PRON
ftr-412	1677	29	premises	premise	NOUN
ftr-412	1677	30	by	by	ADP
ftr-412	1677	31	its	its	PRON
ftr-412	1677	32	members	member	NOUN
ftr-412	1677	33	to	to	ADP
ftr-412	1677	34	members	member	NOUN
ftr-412	1677	35	or	or	CCONJ
ftr-412	1677	36	guests	guest	NOUN
ftr-412	1677	37	if	if	SCONJ
ftr-412	1677	38	the	the	DET
ftr-412	1677	39	proceeds	proceed	NOUN
ftr-412	1677	40	of	of	ADP
ftr-412	1677	41	the	the	DET
ftr-412	1677	42	sales	sale	NOUN
ftr-412	1677	43	are	be	AUX
ftr-412	1677	44	to	to	PART
ftr-412	1677	45	be	be	AUX
ftr-412	1677	46	used	use	VERB
ftr-412	1677	47	for	for	ADP
ftr-412	1677	48	religious	religious	ADJ
ftr-412	1677	49	or	or	CCONJ
ftr-412	1677	50	charitable	charitable	ADJ
ftr-412	1677	51	purposes	purpose	NOUN
ftr-412	1677	52	)	)	PUNCT
ftr-412	1677	53	.	.	PUNCT
ftr-412	1678	1	221	221	NUM
ftr-412	1678	2	.	.	PUNCT
ftr-412	1679	1	embedding	embed	VERB
ftr-412	1679	2	biometrics	biometric	NOUN
ftr-412	1679	3	in	in	ADP
ftr-412	1679	4	an	an	DET
ftr-412	1679	5	identity	identity	NOUN
ftr-412	1679	6	card	card	NOUN
ftr-412	1679	7	is	be	AUX
ftr-412	1679	8	neither	neither	CCONJ
ftr-412	1679	9	a	a	DET
ftr-412	1679	10	complicated	complicated	ADJ
ftr-412	1679	11	or	or	CCONJ
ftr-412	1679	12	expensive	expensive	ADJ
ftr-412	1679	13	process	process	NOUN
ftr-412	1679	14	.	.	PUNCT
ftr-412	1680	1	222	222	NUM
ftr-412	1680	2	.	.	PUNCT
ftr-412	1681	1	the	the	DET
ftr-412	1681	2	purchase	purchase	NOUN
ftr-412	1681	3	would	would	AUX
ftr-412	1681	4	be	be	AUX
ftr-412	1681	5	zero	zero	NUM
ftr-412	1681	6	-	-	PUNCT
ftr-412	1681	7	rated	rate	VERB
ftr-412	1681	8	not	not	PART
ftr-412	1681	9	exempt	exempt	ADJ
ftr-412	1681	10	.	.	PUNCT
ftr-412	1682	1	a	a	DET
ftr-412	1682	2	zero	zero	NUM
ftr-412	1682	3	-	-	PUNCT
ftr-412	1682	4	rated	rate	VERB
ftr-412	1682	5	transaction	transaction	NOUN
ftr-412	1682	6	allows	allow	VERB
ftr-412	1682	7	the	the	DET
ftr-412	1682	8	retailer	retailer	NOUN
ftr-412	1682	9	to	to	PART
ftr-412	1682	10	claim	claim	VERB
ftr-412	1682	11	back	back	ADP
ftr-412	1682	12	all	all	DET
ftr-412	1682	13	input	input	NOUN
ftr-412	1682	14	vat	vat	NOUN
ftr-412	1682	15	paid	pay	VERB
ftr-412	1682	16	.	.	PUNCT
ftr-412	1683	1	when	when	SCONJ
ftr-412	1683	2	making	make	VERB
ftr-412	1683	3	an	an	DET
ftr-412	1683	4	exempt	exempt	ADJ
ftr-412	1683	5	sale	sale	NOUN
ftr-412	1683	6	a	a	DET
ftr-412	1683	7	retailer	retailer	NOUN
ftr-412	1683	8	can	can	AUX
ftr-412	1683	9	not	not	PART
ftr-412	1683	10	claim	claim	VERB
ftr-412	1683	11	an	an	DET
ftr-412	1683	12	input	input	NOUN
ftr-412	1683	13	credit	credit	NOUN
ftr-412	1683	14	and	and	CCONJ
ftr-412	1683	15	as	as	ADP
ftr-412	1683	16	a	a	DET
ftr-412	1683	17	result	result	NOUN
ftr-412	1683	18	the	the	DET
ftr-412	1683	19	purchased	purchase	VERB
ftr-412	1683	20	item	item	NOUN
ftr-412	1683	21	is	be	AUX
ftr-412	1683	22	carries	carry	VERB
ftr-412	1683	23	with	with	ADP
ftr-412	1683	24	it	it	PRON
ftr-412	1683	25	the	the	DET
ftr-412	1683	26	cost	cost	NOUN
ftr-412	1683	27	of	of	ADP
ftr-412	1683	28	the	the	DET
ftr-412	1683	29	vat	vat	NOUN
ftr-412	1683	30	paid	pay	VERB
ftr-412	1683	31	by	by	ADP
ftr-412	1683	32	the	the	DET
ftr-412	1683	33	retailer	retailer	NOUN
ftr-412	1683	34	to	to	ADP
ftr-412	1683	35	the	the	DET
ftr-412	1683	36	wholesaler	wholesaler	NOUN
ftr-412	1683	37	.	.	PUNCT
ftr-412	1684	1	223	223	NUM
ftr-412	1684	2	.	.	PUNCT
ftr-412	1685	1	the	the	DET
ftr-412	1685	2	cost	cost	NOUN
ftr-412	1685	3	for	for	ADP
ftr-412	1685	4	a	a	DET
ftr-412	1685	5	biometric	biometric	ADJ
ftr-412	1685	6	scanner	scanner	NOUN
ftr-412	1685	7	(	(	PUNCT
ftr-412	1685	8	fingerprint	fingerprint	NOUN
ftr-412	1685	9	)	)	PUNCT
ftr-412	1685	10	is	be	AUX
ftr-412	1685	11	minimal	minimal	ADJ
ftr-412	1685	12	,	,	PUNCT
ftr-412	1685	13	and	and	CCONJ
ftr-412	1685	14	like	like	ADP
ftr-412	1685	15	all	all	DET
ftr-412	1685	16	technology	technology	NOUN
ftr-412	1685	17	is	be	AUX
ftr-412	1685	18	continually	continually	ADV
ftr-412	1685	19	going	go	VERB
ftr-412	1685	20	down	down	ADV
ftr-412	1685	21	.	.	PUNCT
ftr-412	1686	1	a.	a.	PROPN
ftr-412	1686	2	k.	k.	PROPN
ftr-412	1686	3	jain	jain	PROPN
ftr-412	1686	4	,	,	PUNCT
ftr-412	1686	5	a.	a.	PROPN
ftr-412	1686	6	ross	ross	PROPN
ftr-412	1686	7	&	&	CCONJ
ftr-412	1686	8	s.	s.	PROPN
ftr-412	1686	9	prabhakar	prabhakar	PROPN
ftr-412	1686	10	,	,	PUNCT
ftr-412	1686	11	an	an	DET
ftr-412	1686	12	introduction	introduction	NOUN
ftr-412	1686	13	to	to	ADP
ftr-412	1686	14	biometric	biometric	ADJ
ftr-412	1686	15	recognition	recognition	NOUN
ftr-412	1686	16	,	,	PUNCT
ftr-412	1686	17	14	14	NUM
ftr-412	1686	18	ieee	ieee	NOUN
ftr-412	1686	19	transactions	transaction	NOUN
ftr-412	1686	20	on	on	ADP
ftr-412	1686	21	circuits	circuit	NOUN
ftr-412	1686	22	and	and	CCONJ
ftr-412	1686	23	systems	system	NOUN
ftr-412	1686	24	for	for	ADP
ftr-412	1686	25	video	video	NOUN
ftr-412	1686	26	technology	technology	NOUN
ftr-412	1686	27	,	,	PUNCT
ftr-412	1686	28	special	special	ADJ
ftr-412	1686	29	issue	issue	NOUN
ftr-412	1686	30	on	on	ADP
ftr-412	1686	31	image	image	NOUN
ftr-412	1686	32	-	-	PUNCT
ftr-412	1686	33	and	and	CCONJ
ftr-412	1686	34	-	-	PUNCT
ftr-412	1686	35	video	video	NOUN
ftr-412	1686	36	-	-	PUNCT
ftr-412	1686	37	based	base	VERB
ftr-412	1686	38	biometrics	biometric	NOUN
ftr-412	1686	39	4	4	NUM
ftr-412	1686	40	,	,	PUNCT
ftr-412	1686	41	9	9	NUM
ftr-412	1686	42	(	(	PUNCT
ftr-412	1686	43	jan	jan	PROPN
ftr-412	1686	44	.	.	PROPN
ftr-412	1686	45	2004	2004	NUM
ftr-412	1686	46	)	)	PUNCT
ftr-412	1686	47	(	(	PUNCT
ftr-412	1686	48	indicating	indicate	VERB
ftr-412	1686	49	that	that	SCONJ
ftr-412	1686	50	finger	finger	NOUN
ftr-412	1686	51	print	print	NOUN
ftr-412	1686	52	scanners	scanner	NOUN
ftr-412	1686	53	cost	cost	VERB
ftr-412	1686	54	about	about	ADV
ftr-412	1686	55	$	$	SYM
ftr-412	1686	56	20	20	NUM
ftr-412	1686	57	us	we	PRON
ftr-412	1686	58	when	when	SCONJ
ftr-412	1686	59	ordered	order	VERB
ftr-412	1686	60	in	in	ADP
ftr-412	1686	61	large	large	ADJ
ftr-412	1686	62	quantities	quantity	NOUN
ftr-412	1686	63	)	)	PUNCT
ftr-412	1686	64	.	.	PUNCT
ftr-412	1687	1	in	in	ADP
ftr-412	1687	2	instances	instance	NOUN
ftr-412	1687	3	where	where	SCONJ
ftr-412	1687	4	an	an	DET
ftr-412	1687	5	individual	individual	NOUN
ftr-412	1687	6	did	do	AUX
ftr-412	1687	7	not	not	PART
ftr-412	1687	8	have	have	VERB
ftr-412	1687	9	his	his	PRON
ftr-412	1687	10	national	national	ADJ
ftr-412	1687	11	i	i	NOUN
ftr-412	1687	12	d	d	PROPN
ftr-412	1687	13	with	with	ADP
ftr-412	1687	14	him	he	PRON
ftr-412	1687	15	,	,	PUNCT
ftr-412	1687	16	it	it	PRON
ftr-412	1687	17	would	would	AUX
ftr-412	1687	18	be	be	AUX
ftr-412	1687	19	technically	technically	ADV
ftr-412	1687	20	possible	possible	ADJ
ftr-412	1687	21	to	to	PART
ftr-412	1687	22	extend	extend	VERB
ftr-412	1687	23	the	the	DET
ftr-412	1687	24	right	right	NOUN
ftr-412	1687	25	for	for	ADP
ftr-412	1687	26	an	an	DET
ftr-412	1687	27	exemption	exemption	NOUN
ftr-412	1687	28	through	through	ADP
ftr-412	1687	29	biometrics	biometric	NOUN
ftr-412	1687	30	alone	alone	ADV
ftr-412	1687	31	.	.	PUNCT
ftr-412	1688	1	doing	do	VERB
ftr-412	1688	2	this	this	PRON
ftr-412	1688	3	would	would	AUX
ftr-412	1688	4	require	require	VERB
ftr-412	1688	5	maintaining	maintain	VERB
ftr-412	1688	6	records	record	NOUN
ftr-412	1688	7	of	of	ADP
ftr-412	1688	8	an	an	DET
ftr-412	1688	9	individual	individual	NOUN
ftr-412	1688	10	’s	’s	PART
ftr-412	1688	11	exemption	exemption	NOUN
ftr-412	1688	12	qualifications	qualification	NOUN
ftr-412	1688	13	within	within	ADP
ftr-412	1688	14	the	the	DET
ftr-412	1688	15	retailer	retailer	NOUN
ftr-412	1688	16	’s	’s	PART
ftr-412	1688	17	computer	computer	NOUN
ftr-412	1688	18	system	system	NOUN
ftr-412	1688	19	similar	similar	ADJ
ftr-412	1688	20	and	and	CCONJ
ftr-412	1688	21	allowing	allow	VERB
ftr-412	1688	22	access	access	NOUN
ftr-412	1688	23	to	to	ADP
ftr-412	1688	24	this	this	DET
ftr-412	1688	25	data	datum	NOUN
ftr-412	1688	26	through	through	ADP
ftr-412	1688	27	just	just	ADV
ftr-412	1688	28	the	the	DET
ftr-412	1688	29	application	application	NOUN
ftr-412	1688	30	of	of	ADP
ftr-412	1688	31	a	a	DET
ftr-412	1688	32	biometric	biometric	ADJ
ftr-412	1688	33	identifier	identifier	NOUN
ftr-412	1688	34	at	at	ADP
ftr-412	1688	35	the	the	DET
ftr-412	1688	36	retailer	retailer	NOUN
ftr-412	1688	37	’s	’s	PART
ftr-412	1688	38	sales	sale	NOUN
ftr-412	1688	39	terminal	terminal	NOUN
ftr-412	1688	40	.	.	PUNCT
ftr-412	1689	1	systems	system	NOUN
ftr-412	1689	2	like	like	ADP
ftr-412	1689	3	this	this	PRON
ftr-412	1689	4	are	be	AUX
ftr-412	1689	5	regularly	regularly	ADV
ftr-412	1689	6	applied	apply	VERB
ftr-412	1689	7	on	on	ADP
ftr-412	1689	8	college	college	NOUN
ftr-412	1689	9	campuses	campus	NOUN
ftr-412	1689	10	where	where	SCONJ
ftr-412	1689	11	access	access	NOUN
ftr-412	1689	12	is	be	AUX
ftr-412	1689	13	granted	grant	VERB
ftr-412	1689	14	to	to	ADP
ftr-412	1689	15	university	university	NOUN
ftr-412	1689	16	facilities	facility	NOUN
ftr-412	1689	17	through	through	ADP
ftr-412	1689	18	biometrics	biometric	NOUN
ftr-412	1689	19	alone	alone	ADV
ftr-412	1689	20	.	.	PUNCT
ftr-412	1690	1	vincent	vincent	PROPN
ftr-412	1690	2	kiernan	kiernan	PROPN
ftr-412	1690	3	,	,	PUNCT
ftr-412	1690	4	show	show	VERB
ftr-412	1690	5	your	your	PRON
ftr-412	1690	6	hand	hand	NOUN
ftr-412	1690	7	not	not	PART
ftr-412	1690	8	your	your	PRON
ftr-412	1690	9	i	i	NOUN
ftr-412	1690	10	d	d	PROPN
ftr-412	1690	11	:	:	PUNCT
ftr-412	1690	12	colleges	college	NOUN
ftr-412	1690	13	use	use	VERB
ftr-412	1690	14	biometric	biometric	ADJ
ftr-412	1690	15	scanners	scanner	NOUN
ftr-412	1690	16	to	to	PART
ftr-412	1690	17	screen	screen	VERB
ftr-412	1690	18	for	for	ADP
ftr-412	1690	19	access	access	NOUN
ftr-412	1690	20	to	to	ADP
ftr-412	1690	21	dining	dining	NOUN
ftr-412	1690	22	halls	hall	NOUN
ftr-412	1690	23	,	,	PUNCT
ftr-412	1690	24	labs	lab	NOUN
ftr-412	1690	25	,	,	PUNCT
ftr-412	1690	26	dorms	dorm	NOUN
ftr-412	1690	27	,	,	PUNCT
ftr-412	1690	28	gyms	gym	NOUN
ftr-412	1690	29	,	,	PUNCT
ftr-412	1690	30	and	and	CCONJ
ftr-412	1690	31	computer	computer	NOUN
ftr-412	1690	32	networks	network	VERB
ftr-412	1690	33	52	52	NUM
ftr-412	1690	34	chron	chron	NOUN
ftr-412	1690	35	.	.	PUNCT
ftr-412	1691	1	high’r	high’r	PROPN
ftr-412	1692	1	ed	ed	NOUN
ftr-412	1692	2	.	.	PUNCT
ftr-412	1693	1	a-28	a-28	PROPN
ftr-412	1693	2	(	(	PUNCT
ftr-412	1693	3	dec	dec	PROPN
ftr-412	1693	4	.	.	PROPN
ftr-412	1693	5	2	2	NUM
ftr-412	1693	6	,	,	PUNCT
ftr-412	1693	7	2005	2005	NUM
ftr-412	1693	8	)	)	PUNCT
ftr-412	1693	9	(	(	PUNCT
ftr-412	1693	10	indicating	indicate	VERB
ftr-412	1693	11	that	that	SCONJ
ftr-412	1693	12	biometric	biometric	ADJ
ftr-412	1693	13	scanning	scanning	NOUN
ftr-412	1693	14	technology	technology	NOUN
ftr-412	1693	15	is	be	AUX
ftr-412	1693	16	widely	widely	ADV
ftr-412	1693	17	used	use	VERB
ftr-412	1693	18	in	in	ADP
ftr-412	1693	19	higher	high	ADJ
ftr-412	1693	20	education	education	NOUN
ftr-412	1693	21	,	,	PUNCT
ftr-412	1693	22	and	and	CCONJ
ftr-412	1693	23	that	that	SCONJ
ftr-412	1693	24	it	it	PRON
ftr-412	1693	25	is	be	AUX
ftr-412	1693	26	not	not	PART
ftr-412	1693	27	only	only	ADV
ftr-412	1693	28	less	less	ADV
ftr-412	1693	29	expensive	expensive	ADJ
ftr-412	1693	30	than	than	ADP
ftr-412	1693	31	standard	standard	ADJ
ftr-412	1693	32	ids	id	NOUN
ftr-412	1693	33	per	per	ADP
ftr-412	1693	34	student	student	NOUN
ftr-412	1693	35	,	,	PUNCT
ftr-412	1693	36	but	but	CCONJ
ftr-412	1693	37	more	more	ADV
ftr-412	1693	38	accurate	accurate	ADJ
ftr-412	1693	39	)	)	PUNCT
ftr-412	1693	40	.	.	PUNCT
ftr-412	1694	1	224	224	NUM
ftr-412	1694	2	.	.	PUNCT
ftr-412	1695	1	supra	supra	PROPN
ftr-412	1695	2	note	note	PROPN
ftr-412	1695	3	26	26	NUM
ftr-412	1695	4	and	and	CCONJ
ftr-412	1695	5	accompanying	accompany	VERB
ftr-412	1695	6	text	text	NOUN
ftr-412	1695	7	.	.	PUNCT
ftr-412	1696	1	225	225	NUM
ftr-412	1696	2	.	.	X
ftr-412	1696	3	supra	supra	PROPN
ftr-412	1696	4	part	part	PROPN
ftr-412	1696	5	ii	ii	PROPN
ftr-412	1696	6	.	.	PROPN
ftr-412	1696	7	exempt	exempt	ADJ
ftr-412	1696	8	of	of	ADP
ftr-412	1696	9	the	the	DET
ftr-412	1696	10	consumption	consumption	NOUN
ftr-412	1696	11	tax	tax	NOUN
ftr-412	1696	12	)	)	PUNCT
ftr-412	1696	13	will	will	AUX
ftr-412	1696	14	present	present	VERB
ftr-412	1696	15	a	a	DET
ftr-412	1696	16	national	national	ADJ
ftr-412	1696	17	i	i	ADJ
ftr-412	1696	18	d	d	PROPN
ftr-412	1696	19	smart	smart	ADJ
ftr-412	1696	20	card	card	NOUN
ftr-412	1696	21	to	to	ADP
ftr-412	1696	22	a	a	DET
ftr-412	1696	23	retailer	retailer	NOUN
ftr-412	1696	24	when	when	SCONJ
ftr-412	1696	25	making	make	VERB
ftr-412	1696	26	a	a	DET
ftr-412	1696	27	purchase	purchase	NOUN
ftr-412	1696	28	of	of	ADP
ftr-412	1696	29	otherwise	otherwise	ADV
ftr-412	1696	30	taxable	taxable	ADJ
ftr-412	1696	31	goods	good	NOUN
ftr-412	1696	32	or	or	CCONJ
ftr-412	1696	33	services	service	NOUN
ftr-412	1696	34	.	.	PUNCT
ftr-412	1697	1	biometric	biometric	ADJ
ftr-412	1697	2	identifiers	identifier	NOUN
ftr-412	1697	3	in	in	ADP
ftr-412	1697	4	the	the	DET
ftr-412	1697	5	card	card	NOUN
ftr-412	1697	6	will	will	AUX
ftr-412	1697	7	confirm	confirm	VERB
ftr-412	1697	8	that	that	SCONJ
ftr-412	1697	9	the	the	DET
ftr-412	1697	10	person	person	NOUN
ftr-412	1697	11	presenting	present	VERB
ftr-412	1697	12	the221	the221	PROPN
ftr-412	1697	13	card	card	NOUN
ftr-412	1697	14	is	be	AUX
ftr-412	1697	15	a	a	DET
ftr-412	1697	16	person	person	NOUN
ftr-412	1697	17	who	who	PRON
ftr-412	1697	18	qualifies	qualify	VERB
ftr-412	1697	19	for	for	ADP
ftr-412	1697	20	an	an	DET
ftr-412	1697	21	exempt	exempt	ADJ
ftr-412	1697	22	purchase	purchase	NOUN
ftr-412	1697	23	under	under	ADP
ftr-412	1697	24	the	the	DET
ftr-412	1697	25	rst	rst	NOUN
ftr-412	1697	26	,	,	PUNCT
ftr-412	1697	27	or	or	CCONJ
ftr-412	1697	28	for	for	ADP
ftr-412	1697	29	a	a	DET
ftr-412	1697	30	zero	zero	NUM
ftr-412	1697	31	-	-	PUNCT
ftr-412	1697	32	rated	rate	VERB
ftr-412	1697	33	purchase	purchase	NOUN
ftr-412	1697	34	under	under	ADP
ftr-412	1697	35	the	the	DET
ftr-412	1697	36	vat	vat	NOUN
ftr-412	1697	37	.	.	PUNCT
ftr-412	1698	1	a	a	DET
ftr-412	1698	2	secure	secure	ADJ
ftr-412	1698	3	communications	communication	NOUN
ftr-412	1698	4	channel	channel	NOUN
ftr-412	1698	5	will222	will222	PROPN
ftr-412	1698	6	223	223	NUM
ftr-412	1698	7	then	then	ADV
ftr-412	1698	8	be	be	AUX
ftr-412	1698	9	established	establish	VERB
ftr-412	1698	10	via	via	ADP
ftr-412	1698	11	a	a	DET
ftr-412	1698	12	communications	communication	NOUN
ftr-412	1698	13	chip	chip	NOUN
ftr-412	1698	14	in	in	ADP
ftr-412	1698	15	the	the	DET
ftr-412	1698	16	card	card	NOUN
ftr-412	1698	17	.	.	PUNCT
ftr-412	1699	1	the	the	DET
ftr-412	1699	2	smart	smart	ADJ
ftr-412	1699	3	chip	chip	NOUN
ftr-412	1699	4	in224	in224	PROPN
ftr-412	1699	5	the	the	DET
ftr-412	1699	6	i	i	PROPN
ftr-412	1699	7	d	d	PROPN
ftr-412	1699	8	,	,	PUNCT
ftr-412	1699	9	interacting	interact	VERB
ftr-412	1699	10	with	with	ADP
ftr-412	1699	11	retailer	retailer	NOUN
ftr-412	1699	12	’s	’s	PART
ftr-412	1699	13	financial	financial	ADJ
ftr-412	1699	14	system	system	NOUN
ftr-412	1699	15	through	through	ADP
ftr-412	1699	16	the	the	DET
ftr-412	1699	17	digital	digital	ADJ
ftr-412	1699	18	interface	interface	NOUN
ftr-412	1699	19	,	,	PUNCT
ftr-412	1699	20	will	will	AUX
ftr-412	1699	21	identify	identify	VERB
ftr-412	1699	22	the	the	DET
ftr-412	1699	23	goods	good	NOUN
ftr-412	1699	24	and	and	CCONJ
ftr-412	1699	25	services	service	NOUN
ftr-412	1699	26	(	(	PUNCT
ftr-412	1699	27	limited	limit	VERB
ftr-412	1699	28	as	as	ADP
ftr-412	1699	29	necessary	necessary	ADJ
ftr-412	1699	30	by	by	ADP
ftr-412	1699	31	quantity	quantity	NOUN
ftr-412	1699	32	or	or	CCONJ
ftr-412	1699	33	dollar	dollar	NOUN
ftr-412	1699	34	amount	amount	NOUN
ftr-412	1699	35	)	)	PUNCT
ftr-412	1699	36	that	that	SCONJ
ftr-412	1699	37	the	the	DET
ftr-412	1699	38	final	final	ADJ
ftr-412	1699	39	consumer	consumer	NOUN
ftr-412	1699	40	may	may	AUX
ftr-412	1699	41	purchase	purchase	VERB
ftr-412	1699	42	without	without	ADP
ftr-412	1699	43	paying	pay	VERB
ftr-412	1699	44	consumption	consumption	NOUN
ftr-412	1699	45	tax	tax	NOUN
ftr-412	1699	46	.	.	PUNCT
ftr-412	1700	1	because	because	SCONJ
ftr-412	1700	2	the	the	DET
ftr-412	1700	3	consumption	consumption	NOUN
ftr-412	1700	4	tax	tax	NOUN
ftr-412	1700	5	system	system	NOUN
ftr-412	1700	6	under	under	ADP
ftr-412	1700	7	this	this	DET
ftr-412	1700	8	proposal	proposal	NOUN
ftr-412	1700	9	is	be	AUX
ftr-412	1700	10	fully	fully	ADV
ftr-412	1700	11	digital	digital	ADJ
ftr-412	1700	12	,	,	PUNCT
ftr-412	1700	13	and	and	CCONJ
ftr-412	1700	14	because	because	SCONJ
ftr-412	1700	15	all	all	DET
ftr-412	1700	16	tax	tax	NOUN
ftr-412	1700	17	determinations	determination	NOUN
ftr-412	1700	18	are	be	AUX
ftr-412	1700	19	made	make	VERB
ftr-412	1700	20	by	by	ADP
ftr-412	1700	21	a	a	DET
ftr-412	1700	22	certified	certify	VERB
ftr-412	1700	23	service225	service225	NOUN
ftr-412	1700	24	provider	provider	NOUN
ftr-412	1700	25	(	(	PUNCT
ftr-412	1700	26	or	or	CCONJ
ftr-412	1700	27	a	a	DET
ftr-412	1700	28	certified	certify	VERB
ftr-412	1700	29	automated	automate	VERB
ftr-412	1700	30	system	system	NOUN
ftr-412	1700	31	purchased	purchase	VERB
ftr-412	1700	32	by	by	ADP
ftr-412	1700	33	the	the	DET
ftr-412	1700	34	retailer	retailer	NOUN
ftr-412	1700	35	,	,	PUNCT
ftr-412	1700	36	or	or	CCONJ
ftr-412	1700	37	a	a	DET
ftr-412	1700	38	certified	certify	VERB
ftr-412	1700	39	proprietary	proprietary	ADJ
ftr-412	1700	40	system	system	NOUN
ftr-412	1700	41	developed	develop	VERB
ftr-412	1700	42	independently	independently	ADV
ftr-412	1700	43	by	by	ADP
ftr-412	1700	44	the	the	DET
ftr-412	1700	45	retailer	retailer	NOUN
ftr-412	1700	46	)	)	PUNCT
ftr-412	1700	47	exemptions	exemption	NOUN
ftr-412	1700	48	will	will	AUX
ftr-412	1700	49	be	be	AUX
ftr-412	1700	50	718	718	NUM
ftr-412	1700	51	florida	florida	PROPN
ftr-412	1700	52	tax	tax	NOUN
ftr-412	1700	53	review	review	NOUN
ftr-412	1700	54	vol	vol	NOUN
ftr-412	1700	55	.	.	PUNCT
ftr-412	1701	1	7:10	7:10	NUM
ftr-412	1701	2	226	226	NUM
ftr-412	1701	3	.	.	PUNCT
ftr-412	1702	1	supra	supra	PROPN
ftr-412	1702	2	part	part	PROPN
ftr-412	1702	3	iii	iii	PROPN
ftr-412	1702	4	.	.	PROPN
ftr-412	1703	1	227	227	NUM
ftr-412	1703	2	.	.	PUNCT
ftr-412	1704	1	supra	supra	PROPN
ftr-412	1704	2	note	note	PROPN
ftr-412	1704	3	26	26	NUM
ftr-412	1704	4	and	and	CCONJ
ftr-412	1704	5	accompanying	accompany	VERB
ftr-412	1704	6	text	text	NOUN
ftr-412	1704	7	.	.	PUNCT
ftr-412	1705	1	228	228	NUM
ftr-412	1705	2	.	.	PUNCT
ftr-412	1706	1	supra	supra	PROPN
ftr-412	1706	2	note	note	VERB
ftr-412	1706	3	146	146	NUM
ftr-412	1706	4	and	and	CCONJ
ftr-412	1706	5	accompanying	accompany	VERB
ftr-412	1706	6	text	text	NOUN
ftr-412	1706	7	.	.	PUNCT
ftr-412	1707	1	229	229	NUM
ftr-412	1707	2	.	.	PUNCT
ftr-412	1708	1	it	it	PRON
ftr-412	1708	2	would	would	AUX
ftr-412	1708	3	be	be	AUX
ftr-412	1708	4	expected	expect	VERB
ftr-412	1708	5	that	that	SCONJ
ftr-412	1708	6	a	a	DET
ftr-412	1708	7	voluntary	voluntary	ADJ
ftr-412	1708	8	system	system	NOUN
ftr-412	1708	9	would	would	AUX
ftr-412	1708	10	most	most	ADV
ftr-412	1708	11	likely	likely	ADV
ftr-412	1708	12	achieve	achieve	VERB
ftr-412	1708	13	the	the	DET
ftr-412	1708	14	same	same	ADJ
ftr-412	1708	15	end	end	NOUN
ftr-412	1708	16	results	result	NOUN
ftr-412	1708	17	as	as	ADP
ftr-412	1708	18	a	a	DET
ftr-412	1708	19	mandatory	mandatory	ADJ
ftr-412	1708	20	system	system	NOUN
ftr-412	1708	21	over	over	ADP
ftr-412	1708	22	time	time	NOUN
ftr-412	1708	23	,	,	PUNCT
ftr-412	1708	24	particularly	particularly	ADV
ftr-412	1708	25	as	as	SCONJ
ftr-412	1708	26	the	the	DET
ftr-412	1708	27	cost	cost	NOUN
ftr-412	1708	28	of	of	ADP
ftr-412	1708	29	a	a	DET
ftr-412	1708	30	biometric	biometric	ADJ
ftr-412	1708	31	reader	reader	NOUN
ftr-412	1708	32	is	be	AUX
ftr-412	1708	33	approximately	approximately	ADV
ftr-412	1708	34	$	$	SYM
ftr-412	1708	35	20.00	20.00	NUM
ftr-412	1708	36	and	and	CCONJ
ftr-412	1708	37	if	if	SCONJ
ftr-412	1708	38	the	the	DET
ftr-412	1708	39	certified	certify	VERB
ftr-412	1708	40	service	service	NOUN
ftr-412	1708	41	provider	provider	NOUN
ftr-412	1708	42	option	option	NOUN
ftr-412	1708	43	is	be	AUX
ftr-412	1708	44	offered	offer	VERB
ftr-412	1708	45	to	to	ADP
ftr-412	1708	46	retailers	retailer	NOUN
ftr-412	1708	47	at	at	ADP
ftr-412	1708	48	no	no	DET
ftr-412	1708	49	charge	charge	NOUN
ftr-412	1708	50	.	.	PUNCT
ftr-412	1709	1	additionally	additionally	ADV
ftr-412	1709	2	,	,	PUNCT
ftr-412	1709	3	retailers	retailer	NOUN
ftr-412	1709	4	making	make	VERB
ftr-412	1709	5	a	a	DET
ftr-412	1709	6	high	high	ADJ
ftr-412	1709	7	number	number	NOUN
ftr-412	1709	8	of	of	ADP
ftr-412	1709	9	sales	sale	NOUN
ftr-412	1709	10	to	to	ADP
ftr-412	1709	11	potentially	potentially	ADV
ftr-412	1709	12	exempt	exempt	ADJ
ftr-412	1709	13	final	final	ADJ
ftr-412	1709	14	consumers	consumer	NOUN
ftr-412	1709	15	would	would	AUX
ftr-412	1709	16	eventually	eventually	ADV
ftr-412	1709	17	find	find	VERB
ftr-412	1709	18	their	their	PRON
ftr-412	1709	19	customer	customer	NOUN
ftr-412	1709	20	base	base	NOUN
ftr-412	1709	21	eroded	erode	VERB
ftr-412	1709	22	as	as	SCONJ
ftr-412	1709	23	individuals	individual	NOUN
ftr-412	1709	24	went	go	VERB
ftr-412	1709	25	to	to	ADP
ftr-412	1709	26	a	a	DET
ftr-412	1709	27	retailer	retailer	NOUN
ftr-412	1709	28	who	who	PRON
ftr-412	1709	29	was	be	AUX
ftr-412	1709	30	equipped	equip	VERB
ftr-412	1709	31	to	to	PART
ftr-412	1709	32	provide	provide	VERB
ftr-412	1709	33	the	the	DET
ftr-412	1709	34	exemption	exemption	NOUN
ftr-412	1709	35	.	.	PUNCT
ftr-412	1710	1	processed	process	VERB
ftr-412	1710	2	and	and	CCONJ
ftr-412	1710	3	recorded	record	VERB
ftr-412	1710	4	automatically	automatically	ADV
ftr-412	1710	5	.	.	PUNCT
ftr-412	1711	1	as	as	ADP
ftr-412	1711	2	in	in	ADP
ftr-412	1711	3	biometric	biometric	ADJ
ftr-412	1711	4	credit	credit	NOUN
ftr-412	1711	5	card	card	NOUN
ftr-412	1711	6	transactions226	transactions226	PROPN
ftr-412	1711	7	today	today	NOUN
ftr-412	1711	8	,	,	PUNCT
ftr-412	1711	9	this	this	DET
ftr-412	1711	10	process	process	NOUN
ftr-412	1711	11	will	will	AUX
ftr-412	1711	12	take	take	VERB
ftr-412	1711	13	less	less	ADJ
ftr-412	1711	14	than	than	ADP
ftr-412	1711	15	a	a	DET
ftr-412	1711	16	second	second	NOUN
ftr-412	1711	17	.	.	PUNCT
ftr-412	1712	1	227	227	NUM
ftr-412	1712	2	the	the	DET
ftr-412	1712	3	participation	participation	NOUN
ftr-412	1712	4	of	of	ADP
ftr-412	1712	5	sellers	seller	NOUN
ftr-412	1712	6	in	in	ADP
ftr-412	1712	7	this	this	DET
ftr-412	1712	8	system	system	NOUN
ftr-412	1712	9	could	could	AUX
ftr-412	1712	10	be	be	AUX
ftr-412	1712	11	either	either	CCONJ
ftr-412	1712	12	voluntary	voluntary	ADJ
ftr-412	1712	13	or	or	CCONJ
ftr-412	1712	14	mandatory	mandatory	ADJ
ftr-412	1712	15	.	.	PUNCT
ftr-412	1713	1	under	under	ADP
ftr-412	1713	2	a	a	DET
ftr-412	1713	3	mandatory	mandatory	ADJ
ftr-412	1713	4	system	system	NOUN
ftr-412	1713	5	all	all	DET
ftr-412	1713	6	businesses	business	NOUN
ftr-412	1713	7	making	make	VERB
ftr-412	1713	8	sales	sale	NOUN
ftr-412	1713	9	to	to	ADP
ftr-412	1713	10	final	final	ADJ
ftr-412	1713	11	consumers	consumer	NOUN
ftr-412	1713	12	,	,	PUNCT
ftr-412	1713	13	some	some	PRON
ftr-412	1713	14	of	of	ADP
ftr-412	1713	15	whom	whom	PRON
ftr-412	1713	16	could	could	AUX
ftr-412	1713	17	qualify	qualify	VERB
ftr-412	1713	18	for	for	ADP
ftr-412	1713	19	exemption	exemption	NOUN
ftr-412	1713	20	(	(	PUNCT
ftr-412	1713	21	rst	rst	PROPN
ftr-412	1713	22	)	)	PUNCT
ftr-412	1713	23	or	or	CCONJ
ftr-412	1713	24	zero	zero	NUM
ftr-412	1713	25	-	-	PUNCT
ftr-412	1713	26	rated	rate	VERB
ftr-412	1713	27	purchases	purchase	NOUN
ftr-412	1713	28	(	(	PUNCT
ftr-412	1713	29	vat	vat	NOUN
ftr-412	1713	30	)	)	PUNCT
ftr-412	1713	31	,	,	PUNCT
ftr-412	1713	32	would	would	AUX
ftr-412	1713	33	be	be	AUX
ftr-412	1713	34	required	require	VERB
ftr-412	1713	35	to	to	PART
ftr-412	1713	36	secure	secure	VERB
ftr-412	1713	37	biometric	biometric	ADJ
ftr-412	1713	38	readers	reader	NOUN
ftr-412	1713	39	and	and	CCONJ
ftr-412	1713	40	have	have	VERB
ftr-412	1713	41	their	their	PRON
ftr-412	1713	42	accounting	accounting	NOUN
ftr-412	1713	43	and	and	CCONJ
ftr-412	1713	44	their	their	PRON
ftr-412	1713	45	consumption	consumption	NOUN
ftr-412	1713	46	tax	tax	NOUN
ftr-412	1713	47	determination	determination	NOUN
ftr-412	1713	48	system	system	NOUN
ftr-412	1713	49	set	set	VERB
ftr-412	1713	50	up	up	ADP
ftr-412	1713	51	to	to	PART
ftr-412	1713	52	recognize	recognize	VERB
ftr-412	1713	53	certificates	certificate	NOUN
ftr-412	1713	54	embedded	embed	VERB
ftr-412	1713	55	in	in	ADP
ftr-412	1713	56	ids	id	NOUN
ftr-412	1713	57	.	.	PUNCT
ftr-412	1714	1	third	third	ADJ
ftr-412	1714	2	party	party	NOUN
ftr-412	1714	3	providers	provider	NOUN
ftr-412	1714	4	could	could	AUX
ftr-412	1714	5	offer	offer	VERB
ftr-412	1714	6	these	these	DET
ftr-412	1714	7	services	service	NOUN
ftr-412	1714	8	to	to	ADP
ftr-412	1714	9	retailers	retailer	NOUN
ftr-412	1714	10	for	for	ADP
ftr-412	1714	11	a	a	DET
ftr-412	1714	12	fee	fee	NOUN
ftr-412	1714	13	,	,	PUNCT
ftr-412	1714	14	or	or	CCONJ
ftr-412	1714	15	the	the	DET
ftr-412	1714	16	government	government	NOUN
ftr-412	1714	17	could	could	AUX
ftr-412	1714	18	provide	provide	VERB
ftr-412	1714	19	these	these	DET
ftr-412	1714	20	services	service	NOUN
ftr-412	1714	21	at	at	ADP
ftr-412	1714	22	no	no	DET
ftr-412	1714	23	charge	charge	NOUN
ftr-412	1714	24	,	,	PUNCT
ftr-412	1714	25	as	as	ADP
ftr-412	1714	26	under	under	ADP
ftr-412	1714	27	the	the	DET
ftr-412	1714	28	streamlined	streamlined	ADJ
ftr-412	1714	29	sales	sale	NOUN
ftr-412	1714	30	tax	tax	NOUN
ftr-412	1714	31	.	.	PUNCT
ftr-412	1715	1	transactions	transaction	NOUN
ftr-412	1715	2	made	make	VERB
ftr-412	1715	3	outside	outside	ADP
ftr-412	1715	4	the228	the228	PROPN
ftr-412	1715	5	system	system	NOUN
ftr-412	1715	6	as	as	ADV
ftr-412	1715	7	well	well	ADV
ftr-412	1715	8	as	as	ADP
ftr-412	1715	9	all	all	DET
ftr-412	1715	10	transactions	transaction	NOUN
ftr-412	1715	11	not	not	PART
ftr-412	1715	12	associated	associate	VERB
ftr-412	1715	13	with	with	ADP
ftr-412	1715	14	a	a	DET
ftr-412	1715	15	qualifying	qualify	VERB
ftr-412	1715	16	“	"	PUNCT
ftr-412	1715	17	smart	smart	ADJ
ftr-412	1715	18	”	"	PUNCT
ftr-412	1715	19	i	i	PROPN
ftr-412	1715	20	d	d	PROPN
ftr-412	1715	21	would	would	AUX
ftr-412	1715	22	bear	bear	VERB
ftr-412	1715	23	the	the	DET
ftr-412	1715	24	full	full	ADJ
ftr-412	1715	25	weight	weight	NOUN
ftr-412	1715	26	of	of	ADP
ftr-412	1715	27	the	the	DET
ftr-412	1715	28	consumption	consumption	NOUN
ftr-412	1715	29	tax	tax	NOUN
ftr-412	1715	30	–	–	PUNCT
ftr-412	1715	31	at	at	ADP
ftr-412	1715	32	the	the	DET
ftr-412	1715	33	single	single	ADJ
ftr-412	1715	34	standard	standard	ADJ
ftr-412	1715	35	rate	rate	NOUN
ftr-412	1715	36	.	.	PUNCT
ftr-412	1716	1	under	under	ADP
ftr-412	1716	2	a	a	DET
ftr-412	1716	3	voluntary	voluntary	ADJ
ftr-412	1716	4	system	system	NOUN
ftr-412	1716	5	two	two	NUM
ftr-412	1716	6	approaches	approach	NOUN
ftr-412	1716	7	are	be	AUX
ftr-412	1716	8	possible	possible	ADJ
ftr-412	1716	9	.	.	PUNCT
ftr-412	1717	1	sellers	seller	NOUN
ftr-412	1717	2	who	who	PRON
ftr-412	1717	3	do	do	AUX
ftr-412	1717	4	not	not	PART
ftr-412	1717	5	voluntarily	voluntarily	ADV
ftr-412	1717	6	participate	participate	VERB
ftr-412	1717	7	could	could	AUX
ftr-412	1717	8	either	either	CCONJ
ftr-412	1717	9	be	be	AUX
ftr-412	1717	10	denied	deny	VERB
ftr-412	1717	11	the	the	DET
ftr-412	1717	12	right	right	NOUN
ftr-412	1717	13	to	to	PART
ftr-412	1717	14	honor	honor	VERB
ftr-412	1717	15	exempt	exempt	ADJ
ftr-412	1717	16	purchases	purchase	NOUN
ftr-412	1717	17	,	,	PUNCT
ftr-412	1717	18	effectively	effectively	ADV
ftr-412	1717	19	making	make	VERB
ftr-412	1717	20	all	all	DET
ftr-412	1717	21	sales	sale	NOUN
ftr-412	1717	22	from	from	ADP
ftr-412	1717	23	their	their	PRON
ftr-412	1717	24	establishments	establishment	NOUN
ftr-412	1717	25	taxable	taxable	ADJ
ftr-412	1717	26	at	at	ADP
ftr-412	1717	27	the	the	DET
ftr-412	1717	28	single	single	ADJ
ftr-412	1717	29	standard	standard	ADJ
ftr-412	1717	30	rate	rate	NOUN
ftr-412	1717	31	,	,	PUNCT
ftr-412	1717	32	or	or	CCONJ
ftr-412	1717	33	they	they	PRON
ftr-412	1717	34	could	could	AUX
ftr-412	1717	35	be	be	AUX
ftr-412	1717	36	required	require	VERB
ftr-412	1717	37	to	to	PART
ftr-412	1717	38	keep	keep	VERB
ftr-412	1717	39	auditable	auditable	ADJ
ftr-412	1717	40	paper	paper	NOUN
ftr-412	1717	41	records	record	NOUN
ftr-412	1717	42	of	of	ADP
ftr-412	1717	43	exempt	exempt	ADJ
ftr-412	1717	44	transactions	transaction	NOUN
ftr-412	1717	45	(	(	PUNCT
ftr-412	1717	46	recording	record	VERB
ftr-412	1717	47	the	the	DET
ftr-412	1717	48	person	person	NOUN
ftr-412	1717	49	who	who	PRON
ftr-412	1717	50	made	make	VERB
ftr-412	1717	51	the	the	DET
ftr-412	1717	52	purchase	purchase	NOUN
ftr-412	1717	53	,	,	PUNCT
ftr-412	1717	54	the	the	DET
ftr-412	1717	55	item	item	NOUN
ftr-412	1717	56	purchased	purchase	VERB
ftr-412	1717	57	,	,	PUNCT
ftr-412	1717	58	along	along	ADP
ftr-412	1717	59	with	with	ADP
ftr-412	1717	60	the	the	DET
ftr-412	1717	61	government	government	NOUN
ftr-412	1717	62	issued	issue	VERB
ftr-412	1717	63	code	code	NOUN
ftr-412	1717	64	that	that	PRON
ftr-412	1717	65	associates	associate	VERB
ftr-412	1717	66	the	the	DET
ftr-412	1717	67	person	person	NOUN
ftr-412	1717	68	and	and	CCONJ
ftr-412	1717	69	the	the	DET
ftr-412	1717	70	exempt	exempt	ADJ
ftr-412	1717	71	purchase	purchase	NOUN
ftr-412	1717	72	)	)	PUNCT
ftr-412	1717	73	.	.	PUNCT
ftr-412	1718	1	229	229	NUM
ftr-412	1719	1	this	this	PRON
ftr-412	1719	2	is	be	AUX
ftr-412	1719	3	an	an	DET
ftr-412	1719	4	aggressive	aggressive	ADJ
ftr-412	1719	5	response	response	NOUN
ftr-412	1719	6	to	to	ADP
ftr-412	1719	7	technological	technological	ADJ
ftr-412	1719	8	change	change	NOUN
ftr-412	1719	9	.	.	PUNCT
ftr-412	1720	1	it	it	PRON
ftr-412	1720	2	suggests	suggest	VERB
ftr-412	1720	3	that	that	SCONJ
ftr-412	1720	4	rather	rather	ADV
ftr-412	1720	5	than	than	SCONJ
ftr-412	1720	6	wait	wait	VERB
ftr-412	1720	7	for	for	ADP
ftr-412	1720	8	gradual	gradual	ADJ
ftr-412	1720	9	change	change	NOUN
ftr-412	1720	10	brought	bring	VERB
ftr-412	1720	11	about	about	ADP
ftr-412	1720	12	through	through	ADP
ftr-412	1720	13	the	the	DET
ftr-412	1720	14	linear	linear	ADJ
ftr-412	1720	15	function	function	NOUN
ftr-412	1720	16	creep	creep	NOUN
ftr-412	1720	17	of	of	ADP
ftr-412	1720	18	technology	technology	NOUN
ftr-412	1720	19	,	,	PUNCT
ftr-412	1720	20	tax	tax	NOUN
ftr-412	1720	21	policy	policy	NOUN
ftr-412	1720	22	professionals	professional	NOUN
ftr-412	1720	23	should	should	AUX
ftr-412	1720	24	be	be	AUX
ftr-412	1720	25	hyper	hyper	ADV
ftr-412	1720	26	responsive	responsive	ADJ
ftr-412	1720	27	.	.	PUNCT
ftr-412	1721	1	they	they	PRON
ftr-412	1721	2	should	should	AUX
ftr-412	1721	3	respond	respond	VERB
ftr-412	1721	4	in	in	ADP
ftr-412	1721	5	a	a	DET
ftr-412	1721	6	manner	manner	NOUN
ftr-412	1721	7	that	that	PRON
ftr-412	1721	8	fundamentally	fundamentally	ADV
ftr-412	1721	9	redesigns	redesign	VERB
ftr-412	1721	10	the	the	DET
ftr-412	1721	11	system	system	NOUN
ftr-412	1721	12	.	.	PUNCT
ftr-412	1722	1	this	this	PRON
ftr-412	1722	2	is	be	AUX
ftr-412	1722	3	an	an	DET
ftr-412	1722	4	old	old	ADJ
ftr-412	1722	5	suggestion	suggestion	NOUN
ftr-412	1722	6	,	,	PUNCT
ftr-412	1722	7	but	but	CCONJ
ftr-412	1722	8	its	its	PRON
ftr-412	1722	9	time	time	NOUN
ftr-412	1722	10	has	have	AUX
ftr-412	1722	11	come	come	VERB
ftr-412	1722	12	.	.	PUNCT
ftr-412	1723	1	in	in	ADP
ftr-412	1723	2	1961	1961	NUM
ftr-412	1723	3	,	,	PUNCT
ftr-412	1723	4	a	a	DET
ftr-412	1723	5	time	time	NOUN
ftr-412	1723	6	probably	probably	ADV
ftr-412	1723	7	very	very	ADV
ftr-412	1723	8	near	near	ADP
ftr-412	1723	9	the	the	DET
ftr-412	1723	10	dawn	dawn	NOUN
ftr-412	1723	11	of	of	ADP
ftr-412	1723	12	the	the	DET
ftr-412	1723	13	computer	computer	NOUN
ftr-412	1723	14	age	age	NOUN
ftr-412	1723	15	in	in	ADP
ftr-412	1723	16	tax	tax	NOUN
ftr-412	1723	17	policy	policy	NOUN
ftr-412	1723	18	discussions	discussion	NOUN
ftr-412	1723	19	,	,	PUNCT
ftr-412	1723	20	the	the	DET
ftr-412	1723	21	future	future	ADJ
ftr-412	1723	22	nobel	nobel	NOUN
ftr-412	1723	23	economist	economist	NOUN
ftr-412	1723	24	,	,	PUNCT
ftr-412	1723	25	william	william	PROPN
ftr-412	1723	26	vickrey	vickrey	PROPN
ftr-412	1723	27	posed	pose	VERB
ftr-412	1723	28	a	a	DET
ftr-412	1723	29	rhetorical	rhetorical	ADJ
ftr-412	1723	30	question	question	NOUN
ftr-412	1723	31	about	about	ADP
ftr-412	1723	32	the	the	DET
ftr-412	1723	33	electronic	electronic	ADJ
ftr-412	1723	34	data	data	NOUN
ftr-412	1723	35	processing	processing	NOUN
ftr-412	1723	36	(	(	PUNCT
ftr-412	1723	37	edp	edp	NOUN
ftr-412	1723	38	)	)	PUNCT
ftr-412	1723	39	revolution	revolution	NOUN
ftr-412	1723	40	that	that	PRON
ftr-412	1723	41	was	be	AUX
ftr-412	1723	42	just	just	ADV
ftr-412	1723	43	beginning	begin	VERB
ftr-412	1723	44	.	.	PUNCT
ftr-412	1724	1	he	he	PRON
ftr-412	1724	2	asked	ask	VERB
ftr-412	1724	3	:	:	PUNCT
ftr-412	1724	4	“	"	PUNCT
ftr-412	1724	5	does	do	AUX
ftr-412	1724	6	edp	edp	NOUN
ftr-412	1724	7	open	open	VERB
ftr-412	1724	8	up	up	ADP
ftr-412	1724	9	possibilities	possibility	NOUN
ftr-412	1724	10	for	for	ADP
ftr-412	1724	11	reforming	reform	VERB
ftr-412	1724	12	the	the	DET
ftr-412	1724	13	way	way	NOUN
ftr-412	1724	14	in	in	ADP
ftr-412	1724	15	which	which	PRON
ftr-412	1724	16	tax	tax	NOUN
ftr-412	1724	17	liability	liability	NOUN
ftr-412	1724	18	is	be	AUX
ftr-412	1724	19	defined	define	VERB
ftr-412	1724	20	?	?	PUNCT
ftr-412	1724	21	”	"	PUNCT
ftr-412	1724	22	vickrey	vickrey	PROPN
ftr-412	1724	23	’s	’s	PART
ftr-412	1724	24	answer	answer	NOUN
ftr-412	1724	25	was	be	AUX
ftr-412	1724	26	hyper	hyper	ADJ
ftr-412	1724	27	responsive	responsive	ADJ
ftr-412	1724	28	.	.	PUNCT
ftr-412	1725	1	what	what	PRON
ftr-412	1725	2	is	be	AUX
ftr-412	1725	3	required	require	VERB
ftr-412	1725	4	is	be	AUX
ftr-412	1725	5	a	a	DET
ftr-412	1725	6	re	re	NOUN
ftr-412	1725	7	-	-	NOUN
ftr-412	1725	8	thinking	thinking	NOUN
ftr-412	1725	9	of	of	ADP
ftr-412	1725	10	the	the	DET
ftr-412	1725	11	problems	problem	NOUN
ftr-412	1725	12	of	of	ADP
ftr-412	1725	13	tax	tax	NOUN
ftr-412	1725	14	policy	policy	NOUN
ftr-412	1725	15	in	in	ADP
ftr-412	1725	16	terms	term	NOUN
ftr-412	1725	17	of	of	ADP
ftr-412	1725	18	socially	socially	ADV
ftr-412	1725	19	desirable	desirable	ADJ
ftr-412	1725	20	goals	goal	NOUN
ftr-412	1725	21	.	.	PUNCT
ftr-412	1726	1	once	once	ADV
ftr-412	1726	2	the	the	DET
ftr-412	1726	3	problem	problem	NOUN
ftr-412	1726	4	has	have	AUX
ftr-412	1726	5	been	be	AUX
ftr-412	1726	6	defined	define	VERB
ftr-412	1726	7	and	and	CCONJ
ftr-412	1726	8	alternative	alternative	ADJ
ftr-412	1726	9	choices	choice	NOUN
ftr-412	1726	10	explored	explore	VERB
ftr-412	1726	11	,	,	PUNCT
ftr-412	1726	12	then	then	ADV
ftr-412	1726	13	the	the	DET
ftr-412	1726	14	machines	machine	NOUN
ftr-412	1726	15	2006	2006	NUM
ftr-412	1726	16	]	]	PUNCT
ftr-412	1726	17	biometrics	biometric	NOUN
ftr-412	1726	18	:	:	PUNCT
ftr-412	1726	19	solving	solve	VERB
ftr-412	1726	20	the	the	DET
ftr-412	1726	21	regressivity	regressivity	NOUN
ftr-412	1726	22	of	of	ADP
ftr-412	1726	23	vats	vat	NOUN
ftr-412	1726	24	and	and	CCONJ
ftr-412	1726	25	rsts	rst	NOUN
ftr-412	1726	26	719	719	NUM
ftr-412	1726	27	230	230	NUM
ftr-412	1726	28	.	.	PUNCT
ftr-412	1727	1	william	william	PROPN
ftr-412	1727	2	vickrey	vickrey	PROPN
ftr-412	1727	3	,	,	PUNCT
ftr-412	1727	4	electronic	electronic	ADJ
ftr-412	1727	5	data	datum	NOUN
ftr-412	1727	6	processing	processing	NOUN
ftr-412	1727	7	and	and	CCONJ
ftr-412	1727	8	tax	tax	NOUN
ftr-412	1727	9	policy	policy	NOUN
ftr-412	1727	10	,	,	PUNCT
ftr-412	1727	11	14	14	NUM
ftr-412	1727	12	nat’l	nat’l	NOUN
ftr-412	1727	13	.	.	PUNCT
ftr-412	1728	1	tax	tax	PROPN
ftr-412	1728	2	j.	j.	PROPN
ftr-412	1728	3	271	271	NUM
ftr-412	1728	4	at	at	ADP
ftr-412	1728	5	271	271	NUM
ftr-412	1728	6	and	and	CCONJ
ftr-412	1728	7	285	285	NUM
ftr-412	1728	8	(	(	PUNCT
ftr-412	1728	9	sept	sept	PROPN
ftr-412	1728	10	.	.	PROPN
ftr-412	1728	11	1961	1961	NUM
ftr-412	1728	12	)	)	PUNCT
ftr-412	1728	13	.	.	PUNCT
ftr-412	1729	1	can	can	AUX
ftr-412	1729	2	be	be	AUX
ftr-412	1729	3	adapted	adapt	VERB
ftr-412	1729	4	to	to	PART
ftr-412	1729	5	fit	fit	VERB
ftr-412	1729	6	the	the	DET
ftr-412	1729	7	requirements	requirement	NOUN
ftr-412	1729	8	of	of	ADP
ftr-412	1729	9	the	the	DET
ftr-412	1729	10	solution	solution	NOUN
ftr-412	1729	11	.	.	PUNCT
ftr-412	1730	1	as	as	ADP
ftr-412	1730	2	automation	automation	NOUN
ftr-412	1730	3	increases	increase	NOUN
ftr-412	1730	4	,	,	PUNCT
ftr-412	1730	5	the	the	DET
ftr-412	1730	6	whole	whole	ADJ
ftr-412	1730	7	social	social	ADJ
ftr-412	1730	8	structure	structure	NOUN
ftr-412	1730	9	of	of	ADP
ftr-412	1730	10	our	our	PRON
ftr-412	1730	11	environment	environment	NOUN
ftr-412	1730	12	will	will	AUX
ftr-412	1730	13	be	be	AUX
ftr-412	1730	14	subject	subject	ADJ
ftr-412	1730	15	to	to	ADP
ftr-412	1730	16	revolutionary	revolutionary	ADJ
ftr-412	1730	17	change	change	NOUN
ftr-412	1730	18	;	;	PUNCT
ftr-412	1730	19	tax	tax	NOUN
ftr-412	1730	20	administration	administration	NOUN
ftr-412	1730	21	must	must	AUX
ftr-412	1730	22	keep	keep	VERB
ftr-412	1730	23	abreast	abreast	ADV
ftr-412	1730	24	of	of	ADP
ftr-412	1730	25	this	this	DET
ftr-412	1730	26	change	change	NOUN
ftr-412	1730	27	.	.	PUNCT
ftr-412	1731	1	”230	”230	PUNCT
ftr-412	1732	1	the	the	DET
ftr-412	1732	2	problem	problem	NOUN
ftr-412	1732	3	(	(	PUNCT
ftr-412	1732	4	to	to	PART
ftr-412	1732	5	re	re	VERB
ftr-412	1732	6	-	-	NOUN
ftr-412	1732	7	state	state	ADJ
ftr-412	1732	8	vickrey	vickrey	NOUN
ftr-412	1732	9	)	)	PUNCT
ftr-412	1732	10	is	be	AUX
ftr-412	1732	11	how	how	SCONJ
ftr-412	1732	12	to	to	PART
ftr-412	1732	13	exempt	exempt	VERB
ftr-412	1732	14	from	from	ADP
ftr-412	1732	15	the	the	DET
ftr-412	1732	16	consumption	consumption	NOUN
ftr-412	1732	17	tax	tax	NOUN
ftr-412	1732	18	(	(	PUNCT
ftr-412	1732	19	rst	rst	NOUN
ftr-412	1732	20	or	or	CCONJ
ftr-412	1732	21	vat	vat	NOUN
ftr-412	1732	22	)	)	PUNCT
ftr-412	1732	23	select	select	ADJ
ftr-412	1732	24	individuals	individual	NOUN
ftr-412	1732	25	when	when	SCONJ
ftr-412	1732	26	they	they	PRON
ftr-412	1732	27	purchase	purchase	VERB
ftr-412	1732	28	specifically	specifically	ADV
ftr-412	1732	29	determined	determine	VERB
ftr-412	1732	30	goods	good	NOUN
ftr-412	1732	31	or	or	CCONJ
ftr-412	1732	32	services	service	NOUN
ftr-412	1732	33	,	,	PUNCT
ftr-412	1732	34	while	while	SCONJ
ftr-412	1732	35	at	at	ADP
ftr-412	1732	36	the	the	DET
ftr-412	1732	37	same	same	ADJ
ftr-412	1732	38	time	time	NOUN
ftr-412	1732	39	maintaining	maintain	VERB
ftr-412	1732	40	a	a	DET
ftr-412	1732	41	single	single	ADJ
ftr-412	1732	42	rate	rate	NOUN
ftr-412	1732	43	broadly	broadly	ADV
ftr-412	1732	44	based	base	VERB
ftr-412	1732	45	on	on	ADP
ftr-412	1732	46	all	all	DET
ftr-412	1732	47	other	other	ADJ
ftr-412	1732	48	purchases	purchase	NOUN
ftr-412	1732	49	of	of	ADP
ftr-412	1732	50	goods	good	NOUN
ftr-412	1732	51	and	and	CCONJ
ftr-412	1732	52	services	service	NOUN
ftr-412	1732	53	in	in	ADP
ftr-412	1732	54	the	the	DET
ftr-412	1732	55	economy	economy	NOUN
ftr-412	1732	56	.	.	PUNCT
ftr-412	1733	1	if	if	SCONJ
ftr-412	1733	2	this	this	DET
ftr-412	1733	3	problem	problem	NOUN
ftr-412	1733	4	is	be	AUX
ftr-412	1733	5	re	re	VERB
ftr-412	1733	6	-	-	NOUN
ftr-412	1733	7	thought	think	VERB
ftr-412	1733	8	with	with	ADP
ftr-412	1733	9	modern	modern	ADJ
ftr-412	1733	10	technology	technology	NOUN
ftr-412	1733	11	in	in	ADP
ftr-412	1733	12	mind	mind	NOUN
ftr-412	1733	13	it	it	PRON
ftr-412	1733	14	can	can	AUX
ftr-412	1733	15	be	be	AUX
ftr-412	1733	16	solved	solve	VERB
ftr-412	1733	17	.	.	PUNCT
ftr-412	1734	1	it	it	PRON
ftr-412	1734	2	is	be	AUX
ftr-412	1734	3	a	a	DET
ftr-412	1734	4	simple	simple	ADJ
ftr-412	1734	5	matter	matter	NOUN
ftr-412	1734	6	of	of	ADP
ftr-412	1734	7	embedding	embed	VERB
ftr-412	1734	8	exemption	exemption	NOUN
ftr-412	1734	9	certificates	certificate	NOUN
ftr-412	1734	10	inside	inside	ADV
ftr-412	1734	11	of	of	ADP
ftr-412	1734	12	“	"	PUNCT
ftr-412	1734	13	smart	smart	ADJ
ftr-412	1734	14	”	"	PUNCT
ftr-412	1734	15	ids	id	NOUN
ftr-412	1734	16	equipped	equip	VERB
ftr-412	1734	17	with	with	ADP
ftr-412	1734	18	biometric	biometric	ADJ
ftr-412	1734	19	identifiers	identifier	NOUN
ftr-412	1734	20	,	,	PUNCT
ftr-412	1734	21	and	and	CCONJ
ftr-412	1734	22	then	then	ADV
ftr-412	1734	23	processing	process	VERB
ftr-412	1734	24	sales	sale	NOUN
ftr-412	1734	25	transactions	transaction	NOUN
ftr-412	1734	26	through	through	ADP
ftr-412	1734	27	certified	certify	VERB
ftr-412	1734	28	tax	tax	NOUN
ftr-412	1734	29	calculation	calculation	NOUN
ftr-412	1734	30	software	software	NOUN
ftr-412	1734	31	operating	operate	VERB
ftr-412	1734	32	within	within	ADP
ftr-412	1734	33	the	the	DET
ftr-412	1734	34	context	context	NOUN
ftr-412	1734	35	of	of	ADP
ftr-412	1734	36	a	a	DET
ftr-412	1734	37	digital	digital	ADJ
ftr-412	1734	38	vat	vat	NOUN
ftr-412	1734	39	or	or	CCONJ
ftr-412	1734	40	rst	rst	NOUN
ftr-412	1734	41	regime	regime	NOUN
ftr-412	1734	42	.	.	PUNCT
ftr-412	1735	1	not	not	PART
ftr-412	1735	2	only	only	ADV
ftr-412	1735	3	is	be	AUX
ftr-412	1735	4	the	the	DET
ftr-412	1735	5	technology	technology	NOUN
ftr-412	1735	6	to	to	PART
ftr-412	1735	7	do	do	VERB
ftr-412	1735	8	this	this	PRON
ftr-412	1735	9	is	be	AUX
ftr-412	1735	10	available	available	ADJ
ftr-412	1735	11	today	today	NOUN
ftr-412	1735	12	but	but	CCONJ
ftr-412	1735	13	all	all	DET
ftr-412	1735	14	the	the	DET
ftr-412	1735	15	critical	critical	ADJ
ftr-412	1735	16	pieces	piece	NOUN
ftr-412	1735	17	have	have	AUX
ftr-412	1735	18	been	be	AUX
ftr-412	1735	19	part	part	NOUN
ftr-412	1735	20	of	of	ADP
ftr-412	1735	21	successful	successful	ADJ
ftr-412	1735	22	pilot	pilot	NOUN
ftr-412	1735	23	projects	project	NOUN
ftr-412	1735	24	.	.	PUNCT
ftr-412	1736	1	the	the	DET
ftr-412	1736	2	time	time	NOUN
ftr-412	1736	3	has	have	AUX
ftr-412	1736	4	come	come	VERB
ftr-412	1736	5	to	to	PART
ftr-412	1736	6	design	design	VERB
ftr-412	1736	7	the	the	DET
ftr-412	1736	8	first	first	ADJ
ftr-412	1736	9	truly	truly	ADV
ftr-412	1736	10	and	and	CCONJ
ftr-412	1736	11	independently	independently	ADV
ftr-412	1736	12	progressive	progressive	ADJ
ftr-412	1736	13	consumption	consumption	NOUN
ftr-412	1736	14	tax	tax	NOUN
ftr-412	1736	15	.	.	PUNCT
ftr-412	1737	1	720	720	NUM
ftr-412	1737	2	florida	florida	PROPN
ftr-412	1737	3	tax	tax	NOUN
ftr-412	1737	4	review	review	NOUN
ftr-412	1737	5	vol	vol	NOUN
ftr-412	1737	6	.	.	PUNCT
ftr-412	1738	1	7:10	7:10	NUM
ftr-412	1738	2	appendix	appendix	VERB
ftr-412	1738	3	a	a	DET
ftr-412	1738	4	austria	austria	NOUN
ftr-412	1738	5	.	.	PUNCT
ftr-412	1739	1	(	(	PUNCT
ftr-412	1739	2	1	1	X
ftr-412	1739	3	)	)	PUNCT
ftr-412	1739	4	smart	smart	ADJ
ftr-412	1739	5	i	i	PROPN
ftr-412	1739	6	d	d	PROPN
ftr-412	1739	7	card	card	NOUN
ftr-412	1739	8	.	.	PUNCT
ftr-412	1740	1	a	a	DET
ftr-412	1740	2	voluntary	voluntary	ADJ
ftr-412	1740	3	citizen	citizen	NOUN
ftr-412	1740	4	card	card	NOUN
ftr-412	1740	5	(	(	PUNCT
ftr-412	1740	6	bürgerkarte	bürgerkarte	NOUN
ftr-412	1740	7	)	)	PUNCT
ftr-412	1740	8	,	,	PUNCT
ftr-412	1740	9	first	first	ADV
ftr-412	1740	10	issued	issue	VERB
ftr-412	1740	11	in	in	ADP
ftr-412	1740	12	february	february	PROPN
ftr-412	1740	13	2003	2003	NUM
ftr-412	1740	14	,	,	PUNCT
ftr-412	1740	15	contains	contain	VERB
ftr-412	1740	16	an	an	DET
ftr-412	1740	17	embedded	embed	VERB
ftr-412	1740	18	electronic	electronic	ADJ
ftr-412	1740	19	signature	signature	NOUN
ftr-412	1740	20	and	and	CCONJ
ftr-412	1740	21	digital	digital	ADJ
ftr-412	1740	22	certificates	certificate	NOUN
ftr-412	1740	23	.	.	PUNCT
ftr-412	1741	1	smart	smart	ADJ
ftr-412	1741	2	cards	card	NOUN
ftr-412	1741	3	technology	technology	NOUN
ftr-412	1741	4	enables	enable	VERB
ftr-412	1741	5	citizens	citizen	NOUN
ftr-412	1741	6	to	to	PART
ftr-412	1741	7	securely	securely	ADV
ftr-412	1741	8	access	access	VERB
ftr-412	1741	9	electronic	electronic	ADJ
ftr-412	1741	10	public	public	ADJ
ftr-412	1741	11	services	service	NOUN
ftr-412	1741	12	and	and	CCONJ
ftr-412	1741	13	complete	complete	ADJ
ftr-412	1741	14	administrative	administrative	ADJ
ftr-412	1741	15	procedures	procedure	NOUN
ftr-412	1741	16	electronically	electronically	ADV
ftr-412	1741	17	.	.	PUNCT
ftr-412	1742	1	austria	austria	PROPN
ftr-412	1742	2	’	'	PUNCT
ftr-412	1742	3	concept	concept	NOUN
ftr-412	1742	4	of	of	ADP
ftr-412	1742	5	e	e	NOUN
ftr-412	1742	6	-	-	NOUN
ftr-412	1742	7	id	id	NOUN
ftr-412	1742	8	is	be	AUX
ftr-412	1742	9	original	original	ADJ
ftr-412	1742	10	.	.	PUNCT
ftr-412	1743	1	there	there	PRON
ftr-412	1743	2	is	be	VERB
ftr-412	1743	3	not	not	PART
ftr-412	1743	4	just	just	ADV
ftr-412	1743	5	one	one	NUM
ftr-412	1743	6	type	type	NOUN
ftr-412	1743	7	of	of	ADP
ftr-412	1743	8	citizen	citizen	NOUN
ftr-412	1743	9	card	card	NOUN
ftr-412	1743	10	,	,	PUNCT
ftr-412	1743	11	instead	instead	ADV
ftr-412	1743	12	any	any	DET
ftr-412	1743	13	card	card	NOUN
ftr-412	1743	14	,	,	PUNCT
ftr-412	1743	15	which	which	PRON
ftr-412	1743	16	makes	make	VERB
ftr-412	1743	17	it	it	PRON
ftr-412	1743	18	possible	possible	ADJ
ftr-412	1743	19	to	to	PART
ftr-412	1743	20	sign	sign	VERB
ftr-412	1743	21	electronically	electronically	ADV
ftr-412	1743	22	in	in	ADP
ftr-412	1743	23	a	a	DET
ftr-412	1743	24	secure	secure	ADJ
ftr-412	1743	25	form	form	NOUN
ftr-412	1743	26	,	,	PUNCT
ftr-412	1743	27	and	and	CCONJ
ftr-412	1743	28	to	to	PART
ftr-412	1743	29	store	store	VERB
ftr-412	1743	30	personal	personal	ADJ
ftr-412	1743	31	data	datum	NOUN
ftr-412	1743	32	is	be	AUX
ftr-412	1743	33	suitable	suitable	ADJ
ftr-412	1743	34	for	for	ADP
ftr-412	1743	35	use	use	NOUN
ftr-412	1743	36	as	as	ADP
ftr-412	1743	37	a	a	DET
ftr-412	1743	38	citizen	citizen	NOUN
ftr-412	1743	39	card	card	NOUN
ftr-412	1743	40	.	.	PUNCT
ftr-412	1744	1	thus	thus	ADV
ftr-412	1744	2	,	,	PUNCT
ftr-412	1744	3	membership	membership	NOUN
ftr-412	1744	4	cards	card	NOUN
ftr-412	1744	5	issued	issue	VERB
ftr-412	1744	6	by	by	ADP
ftr-412	1744	7	certain	certain	ADJ
ftr-412	1744	8	entities	entity	NOUN
ftr-412	1744	9	(	(	PUNCT
ftr-412	1744	10	e.g.	e.g.	ADV
ftr-412	1744	11	the	the	DET
ftr-412	1744	12	austrian	austrian	ADJ
ftr-412	1744	13	computer	computer	NOUN
ftr-412	1744	14	society	society	NOUN
ftr-412	1744	15	,	,	PUNCT
ftr-412	1744	16	the	the	DET
ftr-412	1744	17	federal	federal	ADJ
ftr-412	1744	18	economic	economic	PROPN
ftr-412	1744	19	chamber	chamber	PROPN
ftr-412	1744	20	,	,	PUNCT
ftr-412	1744	21	etc	etc	X
ftr-412	1744	22	.	.	X
ftr-412	1744	23	)	)	PUNCT
ftr-412	1744	24	as	as	ADV
ftr-412	1744	25	well	well	ADV
ftr-412	1744	26	as	as	ADP
ftr-412	1744	27	bankcards	bankcard	NOUN
ftr-412	1744	28	can	can	AUX
ftr-412	1744	29	include	include	VERB
ftr-412	1744	30	citizen	citizen	NOUN
ftr-412	1744	31	card	card	NOUN
ftr-412	1744	32	functionality	functionality	NOUN
ftr-412	1744	33	.	.	PUNCT
ftr-412	1745	1	in	in	ADP
ftr-412	1745	2	addition	addition	NOUN
ftr-412	1745	3	,	,	PUNCT
ftr-412	1745	4	a	a	DET
ftr-412	1745	5	“	"	PUNCT
ftr-412	1745	6	light	light	ADJ
ftr-412	1745	7	”	"	PUNCT
ftr-412	1745	8	citizen	citizen	NOUN
ftr-412	1745	9	card	card	NOUN
ftr-412	1745	10	service	service	NOUN
ftr-412	1745	11	has	have	AUX
ftr-412	1745	12	been	be	AUX
ftr-412	1745	13	developed	develop	VERB
ftr-412	1745	14	that	that	PRON
ftr-412	1745	15	can	can	AUX
ftr-412	1745	16	be	be	AUX
ftr-412	1745	17	used	use	VERB
ftr-412	1745	18	with	with	ADP
ftr-412	1745	19	mobile	mobile	ADJ
ftr-412	1745	20	phones	phone	NOUN
ftr-412	1745	21	,	,	PUNCT
ftr-412	1745	22	enabling	enable	VERB
ftr-412	1745	23	citizens	citizen	NOUN
ftr-412	1745	24	to	to	PART
ftr-412	1745	25	digitally	digitally	ADV
ftr-412	1745	26	sign	sign	VERB
ftr-412	1745	27	documents	document	NOUN
ftr-412	1745	28	and	and	CCONJ
ftr-412	1745	29	conduct	conduct	VERB
ftr-412	1745	30	secure	secure	ADJ
ftr-412	1745	31	transactions	transaction	NOUN
ftr-412	1745	32	with	with	ADP
ftr-412	1745	33	the	the	DET
ftr-412	1745	34	government	government	NOUN
ftr-412	1745	35	.	.	PUNCT
ftr-412	1746	1	thus	thus	ADV
ftr-412	1746	2	,	,	PUNCT
ftr-412	1746	3	the	the	DET
ftr-412	1746	4	citizen	citizen	NOUN
ftr-412	1746	5	card	card	NOUN
ftr-412	1746	6	is	be	AUX
ftr-412	1746	7	not	not	PART
ftr-412	1746	8	dependent	dependent	ADJ
ftr-412	1746	9	on	on	ADP
ftr-412	1746	10	a	a	DET
ftr-412	1746	11	particular	particular	ADJ
ftr-412	1746	12	form	form	NOUN
ftr-412	1746	13	of	of	ADP
ftr-412	1746	14	technology	technology	NOUN
ftr-412	1746	15	.	.	PUNCT
ftr-412	1747	1	citizens	citizen	NOUN
ftr-412	1747	2	select	select	VERB
ftr-412	1747	3	the	the	DET
ftr-412	1747	4	technology	technology	NOUN
ftr-412	1747	5	to	to	PART
ftr-412	1747	6	be	be	AUX
ftr-412	1747	7	used	use	VERB
ftr-412	1747	8	.	.	PUNCT
ftr-412	1748	1	the	the	DET
ftr-412	1748	2	government	government	NOUN
ftr-412	1748	3	certifies	certify	VERB
ftr-412	1748	4	the	the	DET
ftr-412	1748	5	digital	digital	ADJ
ftr-412	1748	6	medium	medium	NOUN
ftr-412	1748	7	–	–	PUNCT
ftr-412	1748	8	double	double	ADJ
ftr-412	1748	9	-	-	PUNCT
ftr-412	1748	10	encrypted	encrypt	VERB
ftr-412	1748	11	numeric	numeric	ADJ
ftr-412	1748	12	identifiers	identifier	NOUN
ftr-412	1748	13	and	and	CCONJ
ftr-412	1748	14	sector	sector	NOUN
ftr-412	1748	15	-	-	PUNCT
ftr-412	1748	16	specific	specific	ADJ
ftr-412	1748	17	personal	personal	ADJ
ftr-412	1748	18	identifies	identifie	NOUN
ftr-412	1748	19	are	be	AUX
ftr-412	1748	20	required	require	VERB
ftr-412	1748	21	.	.	PUNCT
ftr-412	1749	1	(	(	PUNCT
ftr-412	1749	2	2	2	X
ftr-412	1749	3	)	)	PUNCT
ftr-412	1749	4	electronic	electronic	ADJ
ftr-412	1749	5	portal	portal	NOUN
ftr-412	1749	6	.	.	PUNCT
ftr-412	1750	1	on	on	ADP
ftr-412	1750	2	may	may	PROPN
ftr-412	1750	3	19	19	NUM
ftr-412	1750	4	,	,	PUNCT
ftr-412	1750	5	2004	2004	NUM
ftr-412	1750	6	the	the	DET
ftr-412	1750	7	austrian	austrian	ADJ
ftr-412	1750	8	government	government	NOUN
ftr-412	1750	9	launches	launch	VERB
ftr-412	1750	10	an	an	DET
ftr-412	1750	11	official	official	ADJ
ftr-412	1750	12	electronic	electronic	ADJ
ftr-412	1750	13	delivery	delivery	NOUN
ftr-412	1750	14	service	service	NOUN
ftr-412	1750	15	(	(	PUNCT
ftr-412	1750	16	zustelldienst	zustelldienst	PROPN
ftr-412	1750	17	)	)	PUNCT
ftr-412	1750	18	.	.	PUNCT
ftr-412	1751	1	the	the	DET
ftr-412	1751	2	service	service	NOUN
ftr-412	1751	3	allows	allow	VERB
ftr-412	1751	4	citizens	citizen	NOUN
ftr-412	1751	5	and	and	CCONJ
ftr-412	1751	6	officials	official	NOUN
ftr-412	1751	7	to	to	PART
ftr-412	1751	8	send	send	VERB
ftr-412	1751	9	secure	secure	ADJ
ftr-412	1751	10	e	e	NOUN
ftr-412	1751	11	-	-	NOUN
ftr-412	1751	12	mails	mail	NOUN
ftr-412	1751	13	with	with	ADP
ftr-412	1751	14	official	official	ADJ
ftr-412	1751	15	acknowledgement	acknowledgement	NOUN
ftr-412	1751	16	of	of	ADP
ftr-412	1751	17	receipt	receipt	NOUN
ftr-412	1751	18	.	.	PUNCT
ftr-412	1752	1	registered	register	VERB
ftr-412	1752	2	e	e	NOUN
ftr-412	1752	3	-	-	NOUN
ftr-412	1752	4	mails	mail	NOUN
ftr-412	1752	5	have	have	VERB
ftr-412	1752	6	legal	legal	ADJ
ftr-412	1752	7	status	status	NOUN
ftr-412	1752	8	.	.	PUNCT
ftr-412	1753	1	a	a	DET
ftr-412	1753	2	digital	digital	ADJ
ftr-412	1753	3	signature	signature	NOUN
ftr-412	1753	4	is	be	AUX
ftr-412	1753	5	required	require	VERB
ftr-412	1753	6	for	for	ADP
ftr-412	1753	7	use	use	NOUN
ftr-412	1753	8	of	of	ADP
ftr-412	1753	9	the	the	DET
ftr-412	1753	10	system	system	NOUN
ftr-412	1753	11	.	.	PUNCT
ftr-412	1754	1	(	(	PUNCT
ftr-412	1754	2	3	3	X
ftr-412	1754	3	)	)	PUNCT
ftr-412	1754	4	tax	tax	NOUN
ftr-412	1754	5	administration	administration	NOUN
ftr-412	1754	6	&	&	CCONJ
ftr-412	1754	7	technology	technology	PROPN
ftr-412	1754	8	.	.	PUNCT
ftr-412	1755	1	finanzonline	finanzonline	PROPN
ftr-412	1755	2	enables	enable	VERB
ftr-412	1755	3	electronic	electronic	ADJ
ftr-412	1755	4	filing	filing	NOUN
ftr-412	1755	5	(	(	PUNCT
ftr-412	1755	6	declaration	declaration	NOUN
ftr-412	1755	7	and	and	CCONJ
ftr-412	1755	8	notification	notification	NOUN
ftr-412	1755	9	of	of	ADP
ftr-412	1755	10	assessment	assessment	NOUN
ftr-412	1755	11	)	)	PUNCT
ftr-412	1755	12	of	of	ADP
ftr-412	1755	13	personal	personal	ADJ
ftr-412	1755	14	and	and	CCONJ
ftr-412	1755	15	corporate	corporate	ADJ
ftr-412	1755	16	income	income	NOUN
ftr-412	1755	17	tax	tax	NOUN
ftr-412	1755	18	returns	return	NOUN
ftr-412	1755	19	,	,	PUNCT
ftr-412	1755	20	as	as	ADV
ftr-412	1755	21	well	well	ADV
ftr-412	1755	22	as	as	ADP
ftr-412	1755	23	the	the	DET
ftr-412	1755	24	filing	filing	NOUN
ftr-412	1755	25	of	of	ADP
ftr-412	1755	26	vat	vat	NOUN
ftr-412	1755	27	returns	return	NOUN
ftr-412	1755	28	,	,	PUNCT
ftr-412	1755	29	declarations	declaration	NOUN
ftr-412	1755	30	and	and	CCONJ
ftr-412	1755	31	notifications	notification	NOUN
ftr-412	1755	32	.	.	PUNCT
ftr-412	1756	1	access	access	NOUN
ftr-412	1756	2	at	at	ADP
ftr-412	1756	3	https://finanzonline.bmf.gv.at/.	https://finanzonline.bmf.gv.at/.	PRON
ftr-412	1756	4	the	the	DET
ftr-412	1756	5	austrian	austrian	PROPN
ftr-412	1756	6	federal	federal	PROPN
ftr-412	1756	7	ministry	ministry	PROPN
ftr-412	1756	8	for	for	ADP
ftr-412	1756	9	economic	economic	ADJ
ftr-412	1756	10	affairs	affair	NOUN
ftr-412	1756	11	and	and	CCONJ
ftr-412	1756	12	labor	labor	NOUN
ftr-412	1756	13	(	(	PUNCT
ftr-412	1756	14	bmwa	bmwa	PROPN
ftr-412	1756	15	)	)	PUNCT
ftr-412	1756	16	,	,	PUNCT
ftr-412	1756	17	as	as	ADP
ftr-412	1756	18	part	part	NOUN
ftr-412	1756	19	of	of	ADP
ftr-412	1756	20	its	its	PRON
ftr-412	1756	21	“	"	PUNCT
ftr-412	1756	22	paperless	paperless	ADJ
ftr-412	1756	23	foreign	foreign	ADJ
ftr-412	1756	24	trade	trade	NOUN
ftr-412	1756	25	administration	administration	NOUN
ftr-412	1756	26	”	"	PUNCT
ftr-412	1756	27	(	(	PUNCT
ftr-412	1756	28	papierlose	papierlose	NOUN
ftr-412	1756	29	aussenhandelsadministration	aussenhandelsadministration	NOUN
ftr-412	1756	30	–	–	PUNCT
ftr-412	1756	31	pawa	pawa	NOUN
ftr-412	1756	32	)	)	PUNCT
ftr-412	1756	33	,	,	PUNCT
ftr-412	1756	34	offers	offer	VERB
ftr-412	1756	35	companies	company	NOUN
ftr-412	1756	36	to	to	PART
ftr-412	1756	37	obtain	obtain	VERB
ftr-412	1756	38	import	import	NOUN
ftr-412	1756	39	licenses	license	NOUN
ftr-412	1756	40	and	and	CCONJ
ftr-412	1756	41	submit	submit	VERB
ftr-412	1756	42	customs	custom	NOUN
ftr-412	1756	43	declarations	declaration	NOUN
ftr-412	1756	44	over	over	ADP
ftr-412	1756	45	the	the	DET
ftr-412	1756	46	internet	internet	NOUN
ftr-412	1756	47	.	.	PUNCT
ftr-412	1757	1	access	access	NOUN
ftr-412	1757	2	at	at	ADP
ftr-412	1757	3	https://www.pawa.bmwa.gv.at/.	https://www.pawa.bmwa.gv.at/.	ADJ
ftr-412	1757	4	personal	personal	ADJ
ftr-412	1757	5	and	and	CCONJ
ftr-412	1757	6	corporate	corporate	ADJ
ftr-412	1757	7	income	income	NOUN
ftr-412	1757	8	tax	tax	NOUN
ftr-412	1757	9	,	,	PUNCT
ftr-412	1757	10	vat	vat	NOUN
ftr-412	1757	11	and	and	CCONJ
ftr-412	1757	12	customs	customs	PROPN
ftr-412	1757	13	administration	administration	NOUN
ftr-412	1757	14	are	be	AUX
ftr-412	1757	15	all	all	ADV
ftr-412	1757	16	benchmarked	benchmarke	VERB
ftr-412	1757	17	at	at	ADP
ftr-412	1757	18	“	"	PUNCT
ftr-412	1757	19	stage	stage	NOUN
ftr-412	1757	20	4	4	NUM
ftr-412	1757	21	”	"	PUNCT
ftr-412	1757	22	compliance	compliance	NOUN
ftr-412	1757	23	.	.	PUNCT
ftr-412	1758	1	i	i	PRON
ftr-412	1758	2	d.	d.	PROPN
ftr-412	1758	3	at	at	ADP
ftr-412	1758	4	12	12	NUM
ftr-412	1758	5	,	,	PUNCT
ftr-412	1758	6	14	14	NUM
ftr-412	1758	7	,	,	PUNCT
ftr-412	1758	8	20	20	NUM
ftr-412	1758	9	,	,	PUNCT
ftr-412	1758	10	27	27	NUM
ftr-412	1758	11	,	,	PUNCT
ftr-412	1758	12	29	29	NUM
ftr-412	1758	13	,	,	PUNCT
ftr-412	1758	14	33	33	NUM
ftr-412	1758	15	&	&	CCONJ
ftr-412	1758	16	34	34	NUM
ftr-412	1758	17	.	.	PUNCT
ftr-412	1759	1	belgium	belgium	PROPN
ftr-412	1759	2	.	.	PUNCT
ftr-412	1760	1	(	(	PUNCT
ftr-412	1760	2	1	1	X
ftr-412	1760	3	)	)	PUNCT
ftr-412	1760	4	smart	smart	ADJ
ftr-412	1760	5	i	i	PROPN
ftr-412	1760	6	d	d	PROPN
ftr-412	1760	7	card	card	NOUN
ftr-412	1760	8	..	..	PUNCT
ftr-412	1760	9	a	a	DET
ftr-412	1760	10	mandatory	mandatory	ADJ
ftr-412	1760	11	system	system	NOUN
ftr-412	1760	12	of	of	ADP
ftr-412	1760	13	e	e	NOUN
ftr-412	1760	14	-	-	NOUN
ftr-412	1760	15	id	id	NOUN
ftr-412	1760	16	’s	’	VERB
ftr-412	1760	17	was	be	AUX
ftr-412	1760	18	initiated	initiate	VERB
ftr-412	1760	19	in	in	ADP
ftr-412	1760	20	2000	2000	NUM
ftr-412	1760	21	,	,	PUNCT
ftr-412	1760	22	officially	officially	ADV
ftr-412	1760	23	launched	launch	VERB
ftr-412	1760	24	in	in	ADP
ftr-412	1760	25	march	march	PROPN
ftr-412	1760	26	2003	2003	NUM
ftr-412	1760	27	(	(	PUNCT
ftr-412	1760	28	as	as	ADP
ftr-412	1760	29	a	a	DET
ftr-412	1760	30	pilot	pilot	NOUN
ftr-412	1760	31	)	)	PUNCT
ftr-412	1760	32	,	,	PUNCT
ftr-412	1760	33	and	and	CCONJ
ftr-412	1760	34	is	be	AUX
ftr-412	1760	35	expected	expect	VERB
ftr-412	1760	36	to	to	PART
ftr-412	1760	37	be	be	AUX
ftr-412	1760	38	completed	complete	VERB
ftr-412	1760	39	by	by	ADP
ftr-412	1760	40	the	the	DET
ftr-412	1760	41	end	end	NOUN
ftr-412	1760	42	of	of	ADP
ftr-412	1760	43	2009	2009	NUM
ftr-412	1760	44	.	.	PUNCT
ftr-412	1761	1	belgium	belgium	PROPN
ftr-412	1761	2	expects	expect	VERB
ftr-412	1761	3	that	that	SCONJ
ftr-412	1761	4	it	it	PRON
ftr-412	1761	5	will	will	AUX
ftr-412	1761	6	be	be	AUX
ftr-412	1761	7	the	the	DET
ftr-412	1761	8	first	first	ADJ
ftr-412	1761	9	european	european	ADJ
ftr-412	1761	10	country	country	NOUN
ftr-412	1761	11	to	to	PART
ftr-412	1761	12	issue	issue	VERB
ftr-412	1761	13	e	e	NOUN
ftr-412	1761	14	-	-	NOUN
ftr-412	1761	15	id	id	NOUN
ftr-412	1761	16	’s	’s	NOUN
ftr-412	1761	17	to	to	ADP
ftr-412	1761	18	the	the	DET
ftr-412	1761	19	entire	entire	ADJ
ftr-412	1761	20	population	population	NOUN
ftr-412	1761	21	(	(	PUNCT
ftr-412	1761	22	10	10	NUM
ftr-412	1761	23	million	million	NUM
ftr-412	1761	24	)	)	PUNCT
ftr-412	1761	25	.	.	PUNCT
ftr-412	1762	1	belgium	belgium	PROPN
ftr-412	1762	2	was	be	AUX
ftr-412	1762	3	the	the	DET
ftr-412	1762	4	first	first	ADJ
ftr-412	1762	5	country	country	NOUN
ftr-412	1762	6	in	in	ADP
ftr-412	1762	7	the	the	DET
ftr-412	1762	8	world	world	NOUN
ftr-412	1762	9	to	to	PART
ftr-412	1762	10	issue	issue	VERB
ftr-412	1762	11	electronic	electronic	ADJ
ftr-412	1762	12	passports	passport	NOUN
ftr-412	1762	13	complying	comply	VERB
ftr-412	1762	14	with	with	ADP
ftr-412	1762	15	the	the	DET
ftr-412	1762	16	recommendations	recommendation	NOUN
ftr-412	1762	17	of	of	ADP
ftr-412	1762	18	the	the	DET
ftr-412	1762	19	international	international	ADJ
ftr-412	1762	20	civil	civil	ADJ
ftr-412	1762	21	aviation	aviation	NOUN
ftr-412	1762	22	organization	organization	NOUN
ftr-412	1762	23	(	(	PUNCT
ftr-412	1762	24	icao	icao	PROPN
ftr-412	1762	25	)	)	PUNCT
ftr-412	1762	26	.	.	PUNCT
ftr-412	1763	1	the	the	DET
ftr-412	1763	2	passports	passport	NOUN
ftr-412	1763	3	contained	contain	VERB
ftr-412	1763	4	a	a	DET
ftr-412	1763	5	facial	facial	ADJ
ftr-412	1763	6	image	image	NOUN
ftr-412	1763	7	in	in	ADP
ftr-412	1763	8	a	a	DET
ftr-412	1763	9	microchip	microchip	NOUN
ftr-412	1763	10	.	.	PUNCT
ftr-412	1764	1	fingerprints	fingerprint	NOUN
ftr-412	1764	2	will	will	AUX
ftr-412	1764	3	be	be	AUX
ftr-412	1764	4	added	add	VERB
ftr-412	1764	5	after	after	SCONJ
ftr-412	1764	6	european	european	ADJ
ftr-412	1764	7	legislation	legislation	NOUN
ftr-412	1764	8	is	be	AUX
ftr-412	1764	9	passed	pass	VERB
ftr-412	1764	10	.	.	PUNCT
ftr-412	1765	1	(	(	PUNCT
ftr-412	1765	2	2	2	X
ftr-412	1765	3	)	)	PUNCT
ftr-412	1765	4	electronic	electronic	ADJ
ftr-412	1765	5	portal	portal	NOUN
ftr-412	1765	6	.	.	PUNCT
ftr-412	1766	1	on	on	ADP
ftr-412	1766	2	february	february	PROPN
ftr-412	1766	3	18	18	NUM
ftr-412	1766	4	,	,	PUNCT
ftr-412	1766	5	200	200	NUM
ftr-412	1766	6	the	the	DET
ftr-412	1766	7	belgian	belgian	ADJ
ftr-412	1766	8	government	government	NOUN
ftr-412	1766	9	began	begin	VERB
ftr-412	1766	10	development	development	NOUN
ftr-412	1766	11	of	of	ADP
ftr-412	1766	12	an	an	DET
ftr-412	1766	13	e	e	NOUN
ftr-412	1766	14	-	-	NOUN
ftr-412	1766	15	government	government	ADJ
ftr-412	1766	16	portal	portal	NOUN
ftr-412	1766	17	.	.	PUNCT
ftr-412	1767	1	the	the	DET
ftr-412	1767	2	federal	federal	ADJ
ftr-412	1767	3	portal	portal	PROPN
ftr-412	1767	4	http://www.belgium.be	http://www.belgium.be	PROPN
ftr-412	1767	5	is	be	AUX
ftr-412	1767	6	launched	launch	VERB
ftr-412	1767	7	in	in	ADP
ftr-412	1767	8	november	november	PROPN
ftr-412	1767	9	2002	2002	NUM
ftr-412	1767	10	.	.	PUNCT
ftr-412	1768	1	(	(	PUNCT
ftr-412	1768	2	3	3	X
ftr-412	1768	3	)	)	PUNCT
ftr-412	1768	4	tax	tax	NOUN
ftr-412	1768	5	administration	administration	NOUN
ftr-412	1768	6	&	&	CCONJ
ftr-412	1768	7	technology	technology	PROPN
ftr-412	1768	8	.	.	PUNCT
ftr-412	1769	1	tax	tax	NOUN
ftr-412	1769	2	-	-	PUNCT
ftr-412	1769	3	on	on	ADP
ftr-412	1769	4	-	-	PUNCT
ftr-412	1769	5	web	web	NOUN
ftr-412	1769	6	enables	enable	VERB
ftr-412	1769	7	electronic	electronic	ADJ
ftr-412	1769	8	filing	filing	NOUN
ftr-412	1769	9	2006	2006	NUM
ftr-412	1769	10	]	]	PUNCT
ftr-412	1769	11	biometrics	biometric	NOUN
ftr-412	1769	12	:	:	PUNCT
ftr-412	1769	13	solving	solve	VERB
ftr-412	1769	14	the	the	DET
ftr-412	1769	15	regressivity	regressivity	NOUN
ftr-412	1769	16	of	of	ADP
ftr-412	1769	17	vats	vat	NOUN
ftr-412	1769	18	and	and	CCONJ
ftr-412	1769	19	rsts	rst	NOUN
ftr-412	1769	20	721	721	NUM
ftr-412	1769	21	(	(	PUNCT
ftr-412	1769	22	declaration	declaration	NOUN
ftr-412	1769	23	and	and	CCONJ
ftr-412	1769	24	notification	notification	NOUN
ftr-412	1769	25	of	of	ADP
ftr-412	1769	26	assessment	assessment	NOUN
ftr-412	1769	27	)	)	PUNCT
ftr-412	1769	28	of	of	ADP
ftr-412	1769	29	personal	personal	ADJ
ftr-412	1769	30	income	income	NOUN
ftr-412	1769	31	tax	tax	NOUN
ftr-412	1769	32	returns	return	NOUN
ftr-412	1769	33	.	.	PUNCT
ftr-412	1770	1	accessed	access	VERB
ftr-412	1770	2	at	at	ADP
ftr-412	1770	3	http://www.taxonweb.be/.	http://www.taxonweb.be/.	NUM
ftr-412	1770	4	similar	similar	ADJ
ftr-412	1770	5	e	e	NOUN
ftr-412	1770	6	-	-	NOUN
ftr-412	1770	7	filing	filing	NOUN
ftr-412	1770	8	for	for	ADP
ftr-412	1770	9	the	the	DET
ftr-412	1770	10	corporate	corporate	ADJ
ftr-412	1770	11	income	income	NOUN
ftr-412	1770	12	tax	tax	NOUN
ftr-412	1770	13	is	be	AUX
ftr-412	1770	14	at	at	ADP
ftr-412	1770	15	http://www.minfin.fgov.be/.	http://www.minfin.fgov.be/.	PROPN
ftr-412	1770	16	intervat	intervat	NOUN
ftr-412	1770	17	enables	enable	VERB
ftr-412	1770	18	the	the	DET
ftr-412	1770	19	submission	submission	NOUN
ftr-412	1770	20	of	of	ADP
ftr-412	1770	21	digital	digital	ADJ
ftr-412	1770	22	vat	vat	NOUN
ftr-412	1770	23	returns	return	NOUN
ftr-412	1770	24	.	.	PUNCT
ftr-412	1771	1	edivat	edivat	PROPN
ftr-412	1771	2	allows	allow	VERB
ftr-412	1771	3	submission	submission	NOUN
ftr-412	1771	4	via	via	ADP
ftr-412	1771	5	edi	edi	NOUN
ftr-412	1771	6	conventions	convention	NOUN
ftr-412	1771	7	.	.	PUNCT
ftr-412	1772	1	an	an	DET
ftr-412	1772	2	electronic	electronic	ADJ
ftr-412	1772	3	customs	custom	NOUN
ftr-412	1772	4	declaration	declaration	NOUN
ftr-412	1772	5	system	system	NOUN
ftr-412	1772	6	has	have	AUX
ftr-412	1772	7	been	be	AUX
ftr-412	1772	8	in	in	ADP
ftr-412	1772	9	place	place	NOUN
ftr-412	1772	10	since	since	SCONJ
ftr-412	1772	11	1982	1982	NUM
ftr-412	1772	12	,	,	PUNCT
ftr-412	1772	13	called	call	VERB
ftr-412	1772	14	sadbel	sadbel	NOUN
ftr-412	1772	15	(	(	PUNCT
ftr-412	1772	16	systeme	systeme	X
ftr-412	1772	17	automatisé	automatisé	X
ftr-412	1772	18	de	de	X
ftr-412	1772	19	dedouanement	dedouanement	NOUN
ftr-412	1772	20	pour	pour	X
ftr-412	1772	21	la	la	PROPN
ftr-412	1772	22	belgique	belgique	PROPN
ftr-412	1772	23	et	et	PROPN
ftr-412	1772	24	le	le	PROPN
ftr-412	1772	25	luxembourg	luxembourg	PROPN
ftr-412	1772	26	)	)	PUNCT
ftr-412	1772	27	.	.	PUNCT
ftr-412	1773	1	the	the	DET
ftr-412	1773	2	system	system	NOUN
ftr-412	1773	3	allows	allow	VERB
ftr-412	1773	4	businesses	business	NOUN
ftr-412	1773	5	to	to	PART
ftr-412	1773	6	submit	submit	VERB
ftr-412	1773	7	their	their	PRON
ftr-412	1773	8	declarations	declaration	NOUN
ftr-412	1773	9	by	by	ADP
ftr-412	1773	10	communicating	communicate	VERB
ftr-412	1773	11	directly	directly	ADV
ftr-412	1773	12	with	with	ADP
ftr-412	1773	13	the	the	DET
ftr-412	1773	14	central	central	ADJ
ftr-412	1773	15	computer	computer	NOUN
ftr-412	1773	16	of	of	ADP
ftr-412	1773	17	the	the	DET
ftr-412	1773	18	customs	custom	NOUN
ftr-412	1773	19	and	and	CCONJ
ftr-412	1773	20	excise	excise	PROPN
ftr-412	1773	21	administration	administration	NOUN
ftr-412	1773	22	by	by	ADP
ftr-412	1773	23	modem	modem	NOUN
ftr-412	1773	24	/	/	SYM
ftr-412	1773	25	telephone	telephone	NOUN
ftr-412	1773	26	line	line	NOUN
ftr-412	1773	27	.	.	PUNCT
ftr-412	1774	1	on	on	ADP
ftr-412	1774	2	january	january	PROPN
ftr-412	1774	3	1	1	NUM
ftr-412	1774	4	,	,	PUNCT
ftr-412	1774	5	2006	2006	NUM
ftr-412	1774	6	this	this	DET
ftr-412	1774	7	system	system	NOUN
ftr-412	1774	8	was	be	AUX
ftr-412	1774	9	replaced	replace	VERB
ftr-412	1774	10	with	with	ADP
ftr-412	1774	11	a	a	DET
ftr-412	1774	12	web	web	NOUN
ftr-412	1774	13	-	-	PUNCT
ftr-412	1774	14	based	base	VERB
ftr-412	1774	15	application	application	NOUN
ftr-412	1774	16	.	.	PUNCT
ftr-412	1775	1	use	use	NOUN
ftr-412	1775	2	of	of	ADP
ftr-412	1775	3	the	the	DET
ftr-412	1775	4	web	web	NOUN
ftr-412	1775	5	-	-	PUNCT
ftr-412	1775	6	based	base	VERB
ftr-412	1775	7	system	system	NOUN
ftr-412	1775	8	will	will	AUX
ftr-412	1775	9	be	be	AUX
ftr-412	1775	10	mandatory	mandatory	ADJ
ftr-412	1775	11	in	in	ADP
ftr-412	1775	12	2008	2008	NUM
ftr-412	1775	13	.	.	PUNCT
ftr-412	1776	1	accessed	access	VERB
ftr-412	1776	2	at	at	ADP
ftr-412	1776	3	http://fiscus.fgov.be/interfdafr/.	http://fiscus.fgov.be/interfdafr/.	PROPN
ftr-412	1776	4	the	the	DET
ftr-412	1776	5	customs	custom	NOUN
ftr-412	1776	6	and	and	CCONJ
ftr-412	1776	7	excise	excise	PROPN
ftr-412	1776	8	administration	administration	NOUN
ftr-412	1776	9	has	have	AUX
ftr-412	1776	10	developed	develop	VERB
ftr-412	1776	11	a	a	DET
ftr-412	1776	12	web	web	NOUN
ftr-412	1776	13	-	-	PUNCT
ftr-412	1776	14	based	base	VERB
ftr-412	1776	15	application	application	NOUN
ftr-412	1776	16	called	call	VERB
ftr-412	1776	17	web	web	NOUN
ftr-412	1776	18	-	-	PROPN
ftr-412	1776	19	n.c.t.s	n.c.t.s	NOUN
ftr-412	1776	20	.	.	PROPN
ftr-412	1776	21	for	for	ADP
ftr-412	1776	22	managing	manage	VERB
ftr-412	1776	23	transit	transit	NOUN
ftr-412	1776	24	operations	operation	NOUN
ftr-412	1776	25	based	base	VERB
ftr-412	1776	26	on	on	ADP
ftr-412	1776	27	the	the	DET
ftr-412	1776	28	eu	eu	PROPN
ftr-412	1776	29	’s	’s	ADJ
ftr-412	1776	30	new	new	ADJ
ftr-412	1776	31	computerized	computerized	ADJ
ftr-412	1776	32	transit	transit	NOUN
ftr-412	1776	33	system	system	NOUN
ftr-412	1776	34	(	(	PUNCT
ftr-412	1776	35	ncts	nct	NOUN
ftr-412	1776	36	)	)	PUNCT
ftr-412	1776	37	.	.	PUNCT
ftr-412	1777	1	on	on	ADP
ftr-412	1777	2	march	march	PROPN
ftr-412	1777	3	18	18	NUM
ftr-412	1777	4	,	,	PUNCT
ftr-412	1777	5	2005	2005	NUM
ftr-412	1777	6	belgium	belgium	NOUN
ftr-412	1777	7	began	begin	VERB
ftr-412	1777	8	implementation	implementation	NOUN
ftr-412	1777	9	of	of	ADP
ftr-412	1777	10	an	an	DET
ftr-412	1777	11	integrated	integrate	VERB
ftr-412	1777	12	system	system	NOUN
ftr-412	1777	13	to	to	PART
ftr-412	1777	14	process	process	VERB
ftr-412	1777	15	tax	tax	NOUN
ftr-412	1777	16	returns	return	NOUN
ftr-412	1777	17	and	and	CCONJ
ftr-412	1777	18	collection	collection	NOUN
ftr-412	1777	19	for	for	ADP
ftr-412	1777	20	citizens	citizen	NOUN
ftr-412	1777	21	and	and	CCONJ
ftr-412	1777	22	businesses	business	NOUN
ftr-412	1777	23	.	.	PUNCT
ftr-412	1778	1	the	the	DET
ftr-412	1778	2	system	system	NOUN
ftr-412	1778	3	will	will	AUX
ftr-412	1778	4	centralize	centralize	VERB
ftr-412	1778	5	taxpayer	taxpayer	NOUN
ftr-412	1778	6	data	datum	NOUN
ftr-412	1778	7	into	into	ADP
ftr-412	1778	8	a	a	DET
ftr-412	1778	9	“	"	PUNCT
ftr-412	1778	10	simplified	simplified	ADJ
ftr-412	1778	11	fiscal	fiscal	ADJ
ftr-412	1778	12	account	account	NOUN
ftr-412	1778	13	”	"	PUNCT
ftr-412	1778	14	to	to	PART
ftr-412	1778	15	optimize	optimize	VERB
ftr-412	1778	16	management	management	NOUN
ftr-412	1778	17	.	.	PUNCT
ftr-412	1779	1	the	the	DET
ftr-412	1779	2	system	system	NOUN
ftr-412	1779	3	will	will	AUX
ftr-412	1779	4	cover	cover	VERB
ftr-412	1779	5	the	the	DET
ftr-412	1779	6	entire	entire	ADJ
ftr-412	1779	7	tax	tax	NOUN
ftr-412	1779	8	management	management	NOUN
ftr-412	1779	9	process	process	NOUN
ftr-412	1779	10	–	–	PUNCT
ftr-412	1779	11	calculation	calculation	NOUN
ftr-412	1779	12	,	,	PUNCT
ftr-412	1779	13	declaration	declaration	NOUN
ftr-412	1779	14	,	,	PUNCT
ftr-412	1779	15	registration	registration	NOUN
ftr-412	1779	16	,	,	PUNCT
ftr-412	1779	17	collection	collection	NOUN
ftr-412	1779	18	,	,	PUNCT
ftr-412	1779	19	early	early	ADJ
ftr-412	1779	20	payment	payment	NOUN
ftr-412	1779	21	,	,	PUNCT
ftr-412	1779	22	control	control	NOUN
ftr-412	1779	23	and	and	CCONJ
ftr-412	1779	24	claims	claim	NOUN
ftr-412	1779	25	handling	handling	NOUN
ftr-412	1779	26	.	.	PUNCT
ftr-412	1780	1	personal	personal	ADJ
ftr-412	1780	2	and	and	CCONJ
ftr-412	1780	3	corporate	corporate	ADJ
ftr-412	1780	4	income	income	NOUN
ftr-412	1780	5	tax	tax	NOUN
ftr-412	1780	6	,	,	PUNCT
ftr-412	1780	7	vat	vat	NOUN
ftr-412	1780	8	and	and	CCONJ
ftr-412	1780	9	customs	customs	PROPN
ftr-412	1780	10	administration	administration	NOUN
ftr-412	1780	11	are	be	AUX
ftr-412	1780	12	all	all	ADV
ftr-412	1780	13	benchmarked	benchmarke	VERB
ftr-412	1780	14	at	at	ADP
ftr-412	1780	15	“	"	PUNCT
ftr-412	1780	16	stage	stage	NOUN
ftr-412	1780	17	4	4	NUM
ftr-412	1780	18	”	"	PUNCT
ftr-412	1780	19	compliance	compliance	NOUN
ftr-412	1780	20	.	.	PUNCT
ftr-412	1781	1	i	i	PRON
ftr-412	1781	2	d.	d.	PROPN
ftr-412	1781	3	at	at	ADP
ftr-412	1781	4	39	39	NUM
ftr-412	1781	5	,	,	PUNCT
ftr-412	1781	6	40	40	NUM
ftr-412	1781	7	,	,	PUNCT
ftr-412	1781	8	53	53	NUM
ftr-412	1781	9	,	,	PUNCT
ftr-412	1781	10	55	55	NUM
ftr-412	1781	11	,	,	PUNCT
ftr-412	1781	12	&	&	CCONJ
ftr-412	1781	13	60	60	NUM
ftr-412	1781	14	-	-	SYM
ftr-412	1781	15	1	1	NUM
ftr-412	1781	16	.	.	PUNCT
ftr-412	1782	1	cyprus	cyprus	PROPN
ftr-412	1782	2	.	.	PUNCT
ftr-412	1783	1	(	(	PUNCT
ftr-412	1783	2	1	1	X
ftr-412	1783	3	)	)	PUNCT
ftr-412	1783	4	smart	smart	ADJ
ftr-412	1783	5	i	i	PROPN
ftr-412	1783	6	d	d	PROPN
ftr-412	1783	7	cards	card	NOUN
ftr-412	1783	8	.	.	PUNCT
ftr-412	1784	1	cyprus	cyprus	PROPN
ftr-412	1784	2	is	be	AUX
ftr-412	1784	3	not	not	PART
ftr-412	1784	4	as	as	ADV
ftr-412	1784	5	advanced	advanced	ADJ
ftr-412	1784	6	as	as	ADP
ftr-412	1784	7	other	other	ADJ
ftr-412	1784	8	member	member	NOUN
ftr-412	1784	9	states	state	NOUN
ftr-412	1784	10	.	.	PUNCT
ftr-412	1785	1	cyprus	cyprus	PROPN
ftr-412	1785	2	plans	plan	VERB
ftr-412	1785	3	on	on	ADP
ftr-412	1785	4	introducing	introduce	VERB
ftr-412	1785	5	e	e	NOUN
ftr-412	1785	6	-	-	ADJ
ftr-412	1785	7	id	id	VERB
ftr-412	1785	8	smart	smart	ADJ
ftr-412	1785	9	cards	card	NOUN
ftr-412	1785	10	,	,	PUNCT
ftr-412	1785	11	but	but	CCONJ
ftr-412	1785	12	has	have	AUX
ftr-412	1785	13	not	not	PART
ftr-412	1785	14	done	do	VERB
ftr-412	1785	15	so	so	ADV
ftr-412	1785	16	yet	yet	ADV
ftr-412	1785	17	.	.	PUNCT
ftr-412	1786	1	statutory	statutory	ADJ
ftr-412	1786	2	authority	authority	NOUN
ftr-412	1786	3	is	be	AUX
ftr-412	1786	4	in	in	ADP
ftr-412	1786	5	place	place	NOUN
ftr-412	1786	6	for	for	ADP
ftr-412	1786	7	electronic	electronic	ADJ
ftr-412	1786	8	signatures	signature	NOUN
ftr-412	1786	9	as	as	ADP
ftr-412	1786	10	of	of	ADP
ftr-412	1786	11	2004	2004	NUM
ftr-412	1786	12	.	.	PUNCT
ftr-412	1787	1	(	(	PUNCT
ftr-412	1787	2	2	2	X
ftr-412	1787	3	)	)	PUNCT
ftr-412	1787	4	electronic	electronic	ADJ
ftr-412	1787	5	portal	portal	NOUN
ftr-412	1787	6	.	.	PUNCT
ftr-412	1788	1	the	the	DET
ftr-412	1788	2	government	government	NOUN
ftr-412	1788	3	portal	portal	NOUN
ftr-412	1788	4	,	,	PUNCT
ftr-412	1788	5	http://www.cyprus	http://www.cyprus	PROPN
ftr-412	1788	6	..	..	PUNCT
ftr-412	1788	7	gov.cy	gov.cy	PROPN
ftr-412	1788	8	,	,	PUNCT
ftr-412	1788	9	is	be	AUX
ftr-412	1788	10	an	an	DET
ftr-412	1788	11	institutional	institutional	ADJ
ftr-412	1788	12	web	web	NOUN
ftr-412	1788	13	site	site	NOUN
ftr-412	1788	14	.	.	PUNCT
ftr-412	1789	1	a	a	DET
ftr-412	1789	2	new	new	ADJ
ftr-412	1789	3	multi	multi	ADJ
ftr-412	1789	4	-	-	ADJ
ftr-412	1789	5	channel	channel	ADJ
ftr-412	1789	6	e	e	NOUN
ftr-412	1789	7	-	-	NOUN
ftr-412	1789	8	government	government	ADJ
ftr-412	1789	9	portal	portal	NOUN
ftr-412	1789	10	is	be	AUX
ftr-412	1789	11	due	due	ADJ
ftr-412	1789	12	to	to	PART
ftr-412	1789	13	be	be	AUX
ftr-412	1789	14	launched	launch	VERB
ftr-412	1789	15	.	.	PUNCT
ftr-412	1790	1	this	this	DET
ftr-412	1790	2	portal	portal	NOUN
ftr-412	1790	3	will	will	AUX
ftr-412	1790	4	incorporate	incorporate	VERB
ftr-412	1790	5	transactional	transactional	ADJ
ftr-412	1790	6	capabilities	capability	NOUN
ftr-412	1790	7	.	.	PUNCT
ftr-412	1791	1	the	the	DET
ftr-412	1791	2	gateway	gateway	NOUN
ftr-412	1791	3	will	will	AUX
ftr-412	1791	4	provide	provide	VERB
ftr-412	1791	5	security	security	NOUN
ftr-412	1791	6	,	,	PUNCT
ftr-412	1791	7	authentication	authentication	NOUN
ftr-412	1791	8	,	,	PUNCT
ftr-412	1791	9	encryption	encryption	NOUN
ftr-412	1791	10	,	,	PUNCT
ftr-412	1791	11	decryption	decryption	NOUN
ftr-412	1791	12	,	,	PUNCT
ftr-412	1791	13	as	as	ADV
ftr-412	1791	14	well	well	ADV
ftr-412	1791	15	as	as	ADP
ftr-412	1791	16	web	web	NOUN
ftr-412	1791	17	-	-	PUNCT
ftr-412	1791	18	based	base	VERB
ftr-412	1791	19	workflow	workflow	NOUN
ftr-412	1791	20	for	for	ADP
ftr-412	1791	21	interconnection	interconnection	NOUN
ftr-412	1791	22	of	of	ADP
ftr-412	1791	23	departmental	departmental	ADJ
ftr-412	1791	24	back	back	ADJ
ftr-412	1791	25	-	-	PUNCT
ftr-412	1791	26	end	end	NOUN
ftr-412	1791	27	systems	system	NOUN
ftr-412	1791	28	.	.	PUNCT
ftr-412	1792	1	the	the	DET
ftr-412	1792	2	portal	portal	PROPN
ftr-412	1792	3	is	be	AUX
ftr-412	1792	4	expected	expect	VERB
ftr-412	1792	5	in	in	ADP
ftr-412	1792	6	2007	2007	NUM
ftr-412	1792	7	.	.	PUNCT
ftr-412	1793	1	(	(	PUNCT
ftr-412	1793	2	3	3	X
ftr-412	1793	3	)	)	PUNCT
ftr-412	1793	4	tax	tax	NOUN
ftr-412	1793	5	administration	administration	NOUN
ftr-412	1793	6	&	&	CCONJ
ftr-412	1793	7	technology	technology	PROPN
ftr-412	1793	8	.	.	PUNCT
ftr-412	1794	1	in	in	ADP
ftr-412	1794	2	tax	tax	NOUN
ftr-412	1794	3	areas	area	NOUN
ftr-412	1794	4	cyprus	cyprus	PROPN
ftr-412	1794	5	is	be	AUX
ftr-412	1794	6	much	much	ADV
ftr-412	1794	7	more	more	ADV
ftr-412	1794	8	advanced	advanced	ADJ
ftr-412	1794	9	.	.	PUNCT
ftr-412	1795	1	taxisnet	taxisnet	NOUN
ftr-412	1795	2	permits	permit	VERB
ftr-412	1795	3	electronic	electronic	ADJ
ftr-412	1795	4	filing	filing	NOUN
ftr-412	1795	5	(	(	PUNCT
ftr-412	1795	6	declaration	declaration	NOUN
ftr-412	1795	7	and	and	CCONJ
ftr-412	1795	8	notification	notification	NOUN
ftr-412	1795	9	of	of	ADP
ftr-412	1795	10	assessment	assessment	NOUN
ftr-412	1795	11	)	)	PUNCT
ftr-412	1795	12	of	of	ADP
ftr-412	1795	13	personal	personal	ADJ
ftr-412	1795	14	income	income	NOUN
ftr-412	1795	15	tax	tax	NOUN
ftr-412	1795	16	,	,	PUNCT
ftr-412	1795	17	corporate	corporate	ADJ
ftr-412	1795	18	income	income	NOUN
ftr-412	1795	19	tax	tax	NOUN
ftr-412	1795	20	and	and	CCONJ
ftr-412	1795	21	vat	vat	NOUN
ftr-412	1795	22	.	.	PUNCT
ftr-412	1796	1	accessed	access	VERB
ftr-412	1796	2	at	at	ADP
ftr-412	1796	3	http://taxisnet.mof.gov.cy/.	http://taxisnet.mof.gov.cy/.	PROPN
ftr-412	1796	4	a	a	DET
ftr-412	1796	5	similar	similar	ADJ
ftr-412	1796	6	system	system	NOUN
ftr-412	1796	7	called	call	VERB
ftr-412	1796	8	theseas	thesea	NOUN
ftr-412	1796	9	allows	allow	VERB
ftr-412	1796	10	traders	trader	NOUN
ftr-412	1796	11	or	or	CCONJ
ftr-412	1796	12	their	their	PRON
ftr-412	1796	13	authorized	authorize	VERB
ftr-412	1796	14	agents	agent	NOUN
ftr-412	1796	15	to	to	PART
ftr-412	1796	16	submit	submit	VERB
ftr-412	1796	17	import	import	NOUN
ftr-412	1796	18	declarations	declaration	NOUN
ftr-412	1796	19	for	for	ADP
ftr-412	1796	20	the	the	DET
ftr-412	1796	21	clearance	clearance	NOUN
ftr-412	1796	22	of	of	ADP
ftr-412	1796	23	goods	good	NOUN
ftr-412	1796	24	.	.	PUNCT
ftr-412	1797	1	accessed	access	VERB
ftr-412	1797	2	at	at	ADP
ftr-412	1797	3	http://www.mof.gov.cy/ce/theseas/.	http://www.mof.gov.cy/ce/theseas/.	PROPN
ftr-412	1797	4	thus	thus	ADV
ftr-412	1797	5	,	,	PUNCT
ftr-412	1797	6	the	the	DET
ftr-412	1797	7	entire	entire	ADJ
ftr-412	1797	8	tax	tax	NOUN
ftr-412	1797	9	system	system	NOUN
ftr-412	1797	10	in	in	ADP
ftr-412	1797	11	cyprus	cyprus	PROPN
ftr-412	1797	12	is	be	AUX
ftr-412	1797	13	benchmarked	benchmarke	VERB
ftr-412	1797	14	at	at	ADP
ftr-412	1797	15	“	"	PUNCT
ftr-412	1797	16	stage	stage	NOUN
ftr-412	1797	17	4	4	NUM
ftr-412	1797	18	.	.	PUNCT
ftr-412	1797	19	”	"	PUNCT
ftr-412	1798	1	i	i	PRON
ftr-412	1798	2	d.	d.	PROPN
ftr-412	1798	3	at	at	ADP
ftr-412	1798	4	69	69	NUM
ftr-412	1798	5	,	,	PUNCT
ftr-412	1798	6	73	73	NUM
ftr-412	1798	7	,	,	PUNCT
ftr-412	1798	8	74	74	NUM
ftr-412	1798	9	,	,	PUNCT
ftr-412	1798	10	78	78	NUM
ftr-412	1798	11	,	,	PUNCT
ftr-412	1798	12	&	&	CCONJ
ftr-412	1798	13	79	79	NUM
ftr-412	1798	14	.	.	PUNCT
ftr-412	1799	1	czech	czech	PROPN
ftr-412	1799	2	republic	republic	NOUN
ftr-412	1799	3	.	.	PUNCT
ftr-412	1800	1	(	(	PUNCT
ftr-412	1800	2	1	1	X
ftr-412	1800	3	)	)	PUNCT
ftr-412	1800	4	smart	smart	ADJ
ftr-412	1800	5	i	i	PROPN
ftr-412	1800	6	d	d	PROPN
ftr-412	1800	7	cards	card	NOUN
ftr-412	1800	8	.	.	PUNCT
ftr-412	1801	1	there	there	PRON
ftr-412	1801	2	is	be	VERB
ftr-412	1801	3	no	no	DET
ftr-412	1801	4	central	central	ADJ
ftr-412	1801	5	e	e	NOUN
ftr-412	1801	6	-	-	ADJ
ftr-412	1801	7	id	id	ADJ
ftr-412	1801	8	card	card	NOUN
ftr-412	1801	9	infrastructure	infrastructure	NOUN
ftr-412	1801	10	in	in	ADP
ftr-412	1801	11	the	the	DET
ftr-412	1801	12	czech	czech	PROPN
ftr-412	1801	13	republic	republic	NOUN
ftr-412	1801	14	,	,	PUNCT
ftr-412	1801	15	and	and	CCONJ
ftr-412	1801	16	as	as	ADP
ftr-412	1801	17	of	of	ADP
ftr-412	1801	18	may	may	PROPN
ftr-412	1801	19	2006	2006	NUM
ftr-412	1801	20	there	there	PRON
ftr-412	1801	21	is	be	VERB
ftr-412	1801	22	no	no	DET
ftr-412	1801	23	plan	plan	NOUN
ftr-412	1801	24	to	to	PART
ftr-412	1801	25	adopt	adopt	VERB
ftr-412	1801	26	one	one	NUM
ftr-412	1801	27	.	.	PUNCT
ftr-412	1802	1	e	e	NOUN
ftr-412	1802	2	-	-	NOUN
ftr-412	1802	3	signatures	signature	NOUN
ftr-412	1802	4	are	be	AUX
ftr-412	1802	5	permitted	permit	VERB
ftr-412	1802	6	,	,	PUNCT
ftr-412	1802	7	and	and	CCONJ
ftr-412	1802	8	three	three	NUM
ftr-412	1802	9	companies	company	NOUN
ftr-412	1802	10	have	have	AUX
ftr-412	1802	11	been	be	AUX
ftr-412	1802	12	certified	certify	VERB
ftr-412	1802	13	to	to	PART
ftr-412	1802	14	issue	issue	VERB
ftr-412	1802	15	valid	valid	ADJ
ftr-412	1802	16	e	e	NOUN
ftr-412	1802	17	-	-	NOUN
ftr-412	1802	18	signatures	signature	NOUN
ftr-412	1802	19	for	for	SCONJ
ftr-412	1802	20	citizens	citizen	NOUN
ftr-412	1802	21	to	to	PART
ftr-412	1802	22	use	use	VERB
ftr-412	1802	23	in	in	ADP
ftr-412	1802	24	their	their	PRON
ftr-412	1802	25	relations	relation	NOUN
ftr-412	1802	26	with	with	ADP
ftr-412	1802	27	the	the	DET
ftr-412	1802	28	government	government	NOUN
ftr-412	1802	29	(	(	PUNCT
ftr-412	1802	30	filing	file	VERB
ftr-412	1802	31	tax	tax	NOUN
ftr-412	1802	32	returns	return	NOUN
ftr-412	1802	33	,	,	PUNCT
ftr-412	1802	34	submitting	submit	VERB
ftr-412	1802	35	court	court	NOUN
ftr-412	1802	36	petitions	petition	NOUN
ftr-412	1802	37	,	,	PUNCT
ftr-412	1802	38	etc	etc	X
ftr-412	1802	39	.	.	X
ftr-412	1802	40	)	)	PUNCT
ftr-412	1802	41	.	.	PUNCT
ftr-412	1803	1	in	in	ADP
ftr-412	1803	2	one	one	NUM
ftr-412	1803	3	area	area	NOUN
ftr-412	1803	4	–	–	PUNCT
ftr-412	1803	5	health	health	NOUN
ftr-412	1803	6	–	–	PUNCT
ftr-412	1803	7	there	there	PRON
ftr-412	1803	8	is	be	VERB
ftr-412	1803	9	an	an	DET
ftr-412	1803	10	effort	effort	NOUN
ftr-412	1803	11	to	to	PART
ftr-412	1803	12	replace	replace	VERB
ftr-412	1803	13	existing	exist	VERB
ftr-412	1803	14	health	health	NOUN
ftr-412	1803	15	care	care	NOUN
ftr-412	1803	16	cards	card	NOUN
ftr-412	1803	17	with	with	ADP
ftr-412	1803	18	smart	smart	ADJ
ftr-412	1803	19	cards	card	NOUN
ftr-412	1803	20	.	.	PUNCT
ftr-412	1804	1	722	722	NUM
ftr-412	1804	2	florida	florida	PROPN
ftr-412	1804	3	tax	tax	NOUN
ftr-412	1804	4	review	review	NOUN
ftr-412	1804	5	vol	vol	NOUN
ftr-412	1804	6	.	.	PUNCT
ftr-412	1805	1	7:10	7:10	NUM
ftr-412	1805	2	(	(	PUNCT
ftr-412	1805	3	2	2	NUM
ftr-412	1805	4	)	)	PUNCT
ftr-412	1805	5	electronic	electronic	ADJ
ftr-412	1805	6	portal	portal	NOUN
ftr-412	1805	7	.	.	PUNCT
ftr-412	1806	1	the	the	DET
ftr-412	1806	2	public	public	ADJ
ftr-412	1806	3	administration	administration	NOUN
ftr-412	1806	4	portal	portal	NOUN
ftr-412	1806	5	,	,	PUNCT
ftr-412	1806	6	http://portal.gov.cz	http://portal.gov.cz	INTJ
ftr-412	1806	7	,	,	PUNCT
ftr-412	1806	8	was	be	AUX
ftr-412	1806	9	launched	launch	VERB
ftr-412	1806	10	in	in	ADP
ftr-412	1806	11	october	october	PROPN
ftr-412	1806	12	2003	2003	NUM
ftr-412	1806	13	and	and	CCONJ
ftr-412	1806	14	is	be	AUX
ftr-412	1806	15	being	be	AUX
ftr-412	1806	16	implemented	implement	VERB
ftr-412	1806	17	gradually	gradually	ADV
ftr-412	1806	18	in	in	ADP
ftr-412	1806	19	interlinked	interlinked	ADJ
ftr-412	1806	20	phases	phase	NOUN
ftr-412	1806	21	.	.	PUNCT
ftr-412	1807	1	some	some	DET
ftr-412	1807	2	limited	limited	ADJ
ftr-412	1807	3	transactional	transactional	ADJ
ftr-412	1807	4	services	service	NOUN
ftr-412	1807	5	are	be	AUX
ftr-412	1807	6	offered	offer	VERB
ftr-412	1807	7	.	.	PUNCT
ftr-412	1808	1	(	(	PUNCT
ftr-412	1808	2	3	3	X
ftr-412	1808	3	)	)	PUNCT
ftr-412	1808	4	tax	tax	NOUN
ftr-412	1808	5	administration	administration	NOUN
ftr-412	1808	6	&	&	CCONJ
ftr-412	1808	7	technology	technology	PROPN
ftr-412	1808	8	.	.	PUNCT
ftr-412	1809	1	in	in	ADP
ftr-412	1809	2	spite	spite	NOUN
ftr-412	1809	3	of	of	ADP
ftr-412	1809	4	the	the	DET
ftr-412	1809	5	czech	czech	PROPN
ftr-412	1809	6	republic	republic	PROPN
ftr-412	1809	7	’s	’s	PART
ftr-412	1809	8	seeming	seem	VERB
ftr-412	1809	9	resistance	resistance	NOUN
ftr-412	1809	10	to	to	ADP
ftr-412	1809	11	technology	technology	NOUN
ftr-412	1809	12	generally	generally	ADV
ftr-412	1809	13	,	,	PUNCT
ftr-412	1809	14	the	the	DET
ftr-412	1809	15	situation	situation	NOUN
ftr-412	1809	16	in	in	ADP
ftr-412	1809	17	tax	tax	NOUN
ftr-412	1809	18	is	be	AUX
ftr-412	1809	19	different	different	ADJ
ftr-412	1809	20	.	.	PUNCT
ftr-412	1810	1	personal	personal	ADJ
ftr-412	1810	2	and	and	CCONJ
ftr-412	1810	3	corporate	corporate	ADJ
ftr-412	1810	4	income	income	NOUN
ftr-412	1810	5	tax	tax	NOUN
ftr-412	1810	6	returns	return	NOUN
ftr-412	1810	7	,	,	PUNCT
ftr-412	1810	8	as	as	ADV
ftr-412	1810	9	well	well	ADV
ftr-412	1810	10	as	as	ADP
ftr-412	1810	11	vat	vat	NOUN
ftr-412	1810	12	and	and	CCONJ
ftr-412	1810	13	customs	custom	NOUN
ftr-412	1810	14	declarations	declaration	NOUN
ftr-412	1810	15	may	may	AUX
ftr-412	1810	16	be	be	AUX
ftr-412	1810	17	filed	file	VERB
ftr-412	1810	18	electronically	electronically	ADV
ftr-412	1810	19	(	(	PUNCT
ftr-412	1810	20	declaration	declaration	NOUN
ftr-412	1810	21	and	and	CCONJ
ftr-412	1810	22	notification	notification	NOUN
ftr-412	1810	23	of	of	ADP
ftr-412	1810	24	assessment	assessment	NOUN
ftr-412	1810	25	)	)	PUNCT
ftr-412	1810	26	.	.	PUNCT
ftr-412	1811	1	accessed	access	VERB
ftr-412	1811	2	at	at	ADP
ftr-412	1811	3	http://cds.mfcr.cz/.	http://cds.mfcr.cz/.	NOUN
ftr-412	1811	4	although	although	SCONJ
ftr-412	1811	5	the	the	DET
ftr-412	1811	6	customs	customs	PROPN
ftr-412	1811	7	administration	administration	NOUN
ftr-412	1811	8	is	be	AUX
ftr-412	1811	9	benchmarked	benchmarke	VERB
ftr-412	1811	10	at	at	ADP
ftr-412	1811	11	“	"	PUNCT
ftr-412	1811	12	stage	stage	NOUN
ftr-412	1811	13	3	3	NUM
ftr-412	1811	14	,	,	PUNCT
ftr-412	1811	15	”	"	PUNCT
ftr-412	1811	16	all	all	DET
ftr-412	1811	17	other	other	ADJ
ftr-412	1811	18	aspects	aspect	NOUN
ftr-412	1811	19	of	of	ADP
ftr-412	1811	20	the	the	DET
ftr-412	1811	21	tax	tax	NOUN
ftr-412	1811	22	administration	administration	NOUN
ftr-412	1811	23	is	be	AUX
ftr-412	1811	24	benchmarked	benchmarke	VERB
ftr-412	1811	25	at	at	ADP
ftr-412	1811	26	“	"	PUNCT
ftr-412	1811	27	stage	stage	NOUN
ftr-412	1811	28	4	4	NUM
ftr-412	1811	29	.	.	PUNCT
ftr-412	1811	30	”	"	PUNCT
ftr-412	1812	1	at	at	ADP
ftr-412	1812	2	stage	stage	NOUN
ftr-412	1812	3	3	3	NUM
ftr-412	1812	4	there	there	PRON
ftr-412	1812	5	is	be	VERB
ftr-412	1812	6	two	two	NUM
ftr-412	1812	7	-	-	PUNCT
ftr-412	1812	8	way	way	NOUN
ftr-412	1812	9	interaction	interaction	NOUN
ftr-412	1812	10	,	,	PUNCT
ftr-412	1812	11	processing	processing	NOUN
ftr-412	1812	12	of	of	ADP
ftr-412	1812	13	electronic	electronic	ADJ
ftr-412	1812	14	forms	form	NOUN
ftr-412	1812	15	(	(	PUNCT
ftr-412	1812	16	including	include	VERB
ftr-412	1812	17	e	e	NOUN
ftr-412	1812	18	-	-	NOUN
ftr-412	1812	19	signature	signature	NOUN
ftr-412	1812	20	)	)	PUNCT
ftr-412	1812	21	,	,	PUNCT
ftr-412	1812	22	but	but	CCONJ
ftr-412	1812	23	not	not	PART
ftr-412	1812	24	full	full	ADJ
ftr-412	1812	25	case	case	NOUN
ftr-412	1812	26	handling	handling	NOUN
ftr-412	1812	27	,	,	PUNCT
ftr-412	1812	28	decisions	decision	NOUN
ftr-412	1812	29	and	and	CCONJ
ftr-412	1812	30	delivery	delivery	NOUN
ftr-412	1812	31	(	(	PUNCT
ftr-412	1812	32	including	include	VERB
ftr-412	1812	33	payments	payment	NOUN
ftr-412	1812	34	)	)	PUNCT
ftr-412	1812	35	.	.	PUNCT
ftr-412	1813	1	i	i	PRON
ftr-412	1813	2	d.	d.	PROPN
ftr-412	1813	3	at	at	ADP
ftr-412	1813	4	89	89	NUM
ftr-412	1813	5	,	,	PUNCT
ftr-412	1813	6	91	91	NUM
ftr-412	1813	7	,	,	PUNCT
ftr-412	1813	8	97	97	NUM
ftr-412	1813	9	,	,	PUNCT
ftr-412	1813	10	99	99	NUM
ftr-412	1813	11	,	,	PUNCT
ftr-412	1813	12	&	&	CCONJ
ftr-412	1813	13	103	103	NUM
ftr-412	1813	14	.	.	PUNCT
ftr-412	1814	1	denmark	denmark	NOUN
ftr-412	1814	2	.	.	PUNCT
ftr-412	1815	1	(	(	PUNCT
ftr-412	1815	2	1	1	X
ftr-412	1815	3	)	)	PUNCT
ftr-412	1815	4	smart	smart	ADJ
ftr-412	1815	5	i	i	PROPN
ftr-412	1815	6	d	d	PROPN
ftr-412	1815	7	cards	card	NOUN
ftr-412	1815	8	.	.	PUNCT
ftr-412	1816	1	denmark	denmark	NOUN
ftr-412	1816	2	has	have	AUX
ftr-412	1816	3	launched	launch	VERB
ftr-412	1816	4	an	an	DET
ftr-412	1816	5	ambitious	ambitious	ADJ
ftr-412	1816	6	program	program	NOUN
ftr-412	1816	7	to	to	PART
ftr-412	1816	8	issue	issue	VERB
ftr-412	1816	9	(	(	PUNCT
ftr-412	1816	10	at	at	ADP
ftr-412	1816	11	no	no	DET
ftr-412	1816	12	charge	charge	NOUN
ftr-412	1816	13	)	)	PUNCT
ftr-412	1816	14	digital	digital	ADJ
ftr-412	1816	15	signatures	signature	NOUN
ftr-412	1816	16	to	to	ADP
ftr-412	1816	17	all	all	DET
ftr-412	1816	18	1.3	1.3	NUM
ftr-412	1816	19	million	million	NUM
ftr-412	1816	20	citizens	citizen	NOUN
ftr-412	1816	21	.	.	PUNCT
ftr-412	1817	1	it	it	PRON
ftr-412	1817	2	does	do	AUX
ftr-412	1817	3	not	not	PART
ftr-412	1817	4	have	have	VERB
ftr-412	1817	5	plans	plan	NOUN
ftr-412	1817	6	to	to	PART
ftr-412	1817	7	introduce	introduce	VERB
ftr-412	1817	8	card	card	NOUN
ftr-412	1817	9	-	-	PUNCT
ftr-412	1817	10	based	base	VERB
ftr-412	1817	11	electronic	electronic	ADJ
ftr-412	1817	12	i	i	PROPN
ftr-412	1817	13	d	d	PROPN
ftr-412	1817	14	’s	’s	X
ftr-412	1817	15	.	.	PUNCT
ftr-412	1818	1	the	the	DET
ftr-412	1818	2	software	software	NOUN
ftr-412	1818	3	-	-	PUNCT
ftr-412	1818	4	based	base	VERB
ftr-412	1818	5	digital	digital	ADJ
ftr-412	1818	6	signature	signature	NOUN
ftr-412	1818	7	(	(	PUNCT
ftr-412	1818	8	oces	oce	NOUN
ftr-412	1818	9	–	–	PUNCT
ftr-412	1818	10	public	public	ADJ
ftr-412	1818	11	certificate	certificate	NOUN
ftr-412	1818	12	for	for	ADP
ftr-412	1818	13	electronic	electronic	ADJ
ftr-412	1818	14	services	service	NOUN
ftr-412	1818	15	)	)	PUNCT
ftr-412	1818	16	can	can	AUX
ftr-412	1818	17	be	be	AUX
ftr-412	1818	18	used	use	VERB
ftr-412	1818	19	for	for	ADP
ftr-412	1818	20	both	both	CCONJ
ftr-412	1818	21	public	public	ADJ
ftr-412	1818	22	and	and	CCONJ
ftr-412	1818	23	private	private	ADJ
ftr-412	1818	24	sector	sector	NOUN
ftr-412	1818	25	transactions	transaction	NOUN
ftr-412	1818	26	.	.	PUNCT
ftr-412	1819	1	denmark	denmark	NOUN
ftr-412	1819	2	does	do	AUX
ftr-412	1819	3	have	have	VERB
ftr-412	1819	4	medical	medical	ADJ
ftr-412	1819	5	e	e	NOUN
ftr-412	1819	6	-	-	NOUN
ftr-412	1819	7	id	id	NOUN
ftr-412	1819	8	’s	’s	NOUN
ftr-412	1819	9	.	.	PUNCT
ftr-412	1820	1	all	all	DET
ftr-412	1820	2	medical	medical	ADJ
ftr-412	1820	3	records	record	NOUN
ftr-412	1820	4	(	(	PUNCT
ftr-412	1820	5	as	as	ADV
ftr-412	1820	6	far	far	ADV
ftr-412	1820	7	back	back	ADV
ftr-412	1820	8	as	as	ADP
ftr-412	1820	9	1977	1977	NUM
ftr-412	1820	10	)	)	PUNCT
ftr-412	1820	11	are	be	AUX
ftr-412	1820	12	available	available	ADJ
ftr-412	1820	13	on	on	ADP
ftr-412	1820	14	-	-	PUNCT
ftr-412	1820	15	line	line	NOUN
ftr-412	1820	16	through	through	ADP
ftr-412	1820	17	a	a	DET
ftr-412	1820	18	secure	secure	ADJ
ftr-412	1820	19	e	e	NOUN
ftr-412	1820	20	-	-	NOUN
ftr-412	1820	21	service	service	ADJ
ftr-412	1820	22	portal	portal	NOUN
ftr-412	1820	23	(	(	PUNCT
ftr-412	1820	24	http://www.sundhed.dk	http://www.sundhed.dk	PROPN
ftr-412	1820	25	)	)	PUNCT
ftr-412	1820	26	.	.	PUNCT
ftr-412	1821	1	(	(	PUNCT
ftr-412	1821	2	2	2	X
ftr-412	1821	3	)	)	PUNCT
ftr-412	1821	4	electronic	electronic	ADJ
ftr-412	1821	5	portal	portal	NOUN
ftr-412	1821	6	.	.	PUNCT
ftr-412	1822	1	the	the	DET
ftr-412	1822	2	national	national	PROPN
ftr-412	1822	3	portal	portal	PROPN
ftr-412	1822	4	http://.danmark.dk	http://.danmark.dk	PROPN
ftr-412	1822	5	simply	simply	ADV
ftr-412	1822	6	provides	provide	VERB
ftr-412	1822	7	public	public	ADJ
ftr-412	1822	8	information	information	NOUN
ftr-412	1822	9	and	and	CCONJ
ftr-412	1822	10	limited	limited	ADJ
ftr-412	1822	11	services	service	NOUN
ftr-412	1822	12	.	.	PUNCT
ftr-412	1823	1	(	(	PUNCT
ftr-412	1823	2	3	3	X
ftr-412	1823	3	)	)	PUNCT
ftr-412	1823	4	tax	tax	NOUN
ftr-412	1823	5	administration	administration	NOUN
ftr-412	1823	6	&	&	CCONJ
ftr-412	1823	7	technology	technology	PROPN
ftr-412	1823	8	.	.	PUNCT
ftr-412	1824	1	with	with	ADP
ftr-412	1824	2	respect	respect	NOUN
ftr-412	1824	3	to	to	ADP
ftr-412	1824	4	matters	matter	NOUN
ftr-412	1824	5	of	of	ADP
ftr-412	1824	6	taxation	taxation	NOUN
ftr-412	1824	7	denmark	denmark	NOUN
ftr-412	1824	8	is	be	AUX
ftr-412	1824	9	highly	highly	ADV
ftr-412	1824	10	automated	automate	VERB
ftr-412	1824	11	.	.	PUNCT
ftr-412	1825	1	electronic	electronic	ADJ
ftr-412	1825	2	filing	filing	NOUN
ftr-412	1825	3	(	(	PUNCT
ftr-412	1825	4	declaration	declaration	NOUN
ftr-412	1825	5	and	and	CCONJ
ftr-412	1825	6	notification	notification	NOUN
ftr-412	1825	7	of	of	ADP
ftr-412	1825	8	assessment	assessment	NOUN
ftr-412	1825	9	)	)	PUNCT
ftr-412	1825	10	of	of	ADP
ftr-412	1825	11	personal	personal	ADJ
ftr-412	1825	12	income	income	NOUN
ftr-412	1825	13	tax	tax	NOUN
ftr-412	1825	14	is	be	AUX
ftr-412	1825	15	100	100	NUM
ftr-412	1825	16	%	%	NOUN
ftr-412	1825	17	automated	automate	VERB
ftr-412	1825	18	.	.	PUNCT
ftr-412	1826	1	almost	almost	ADV
ftr-412	1826	2	all	all	DET
ftr-412	1826	3	tax	tax	NOUN
ftr-412	1826	4	information	information	NOUN
ftr-412	1826	5	is	be	AUX
ftr-412	1826	6	collected	collect	VERB
ftr-412	1826	7	by	by	ADP
ftr-412	1826	8	the	the	DET
ftr-412	1826	9	tax	tax	NOUN
ftr-412	1826	10	authority	authority	NOUN
ftr-412	1826	11	electronically	electronically	ADV
ftr-412	1826	12	,	,	PUNCT
ftr-412	1826	13	placed	place	VERB
ftr-412	1826	14	on	on	ADP
ftr-412	1826	15	a	a	DET
ftr-412	1826	16	pro	pro	ADJ
ftr-412	1826	17	-	-	ADJ
ftr-412	1826	18	forma	forma	ADJ
ftr-412	1826	19	electronic	electronic	ADJ
ftr-412	1826	20	return	return	NOUN
ftr-412	1826	21	,	,	PUNCT
ftr-412	1826	22	and	and	CCONJ
ftr-412	1826	23	sent	send	VERB
ftr-412	1826	24	to	to	ADP
ftr-412	1826	25	the	the	DET
ftr-412	1826	26	taxpayer	taxpayer	NOUN
ftr-412	1826	27	for	for	ADP
ftr-412	1826	28	modification	modification	NOUN
ftr-412	1826	29	and	and	CCONJ
ftr-412	1826	30	digital	digital	ADJ
ftr-412	1826	31	signature	signature	NOUN
ftr-412	1826	32	.	.	PUNCT
ftr-412	1827	1	accessed	access	VERB
ftr-412	1827	2	at	at	ADP
ftr-412	1827	3	http://www.toldskat.dk/.	http://www.toldskat.dk/.	PRON
ftr-412	1827	4	the	the	DET
ftr-412	1827	5	same	same	ADJ
ftr-412	1827	6	web	web	NOUN
ftr-412	1827	7	site	site	NOUN
ftr-412	1827	8	provides	provide	VERB
ftr-412	1827	9	fully	fully	ADV
ftr-412	1827	10	functional	functional	ADJ
ftr-412	1827	11	declaration	declaration	NOUN
ftr-412	1827	12	and	and	CCONJ
ftr-412	1827	13	payment	payment	NOUN
ftr-412	1827	14	capabilities	capability	NOUN
ftr-412	1827	15	in	in	ADP
ftr-412	1827	16	corporate	corporate	ADJ
ftr-412	1827	17	income	income	NOUN
ftr-412	1827	18	tax	tax	NOUN
ftr-412	1827	19	and	and	CCONJ
ftr-412	1827	20	vat	vat	NOUN
ftr-412	1827	21	.	.	PUNCT
ftr-412	1828	1	this	this	DET
ftr-412	1828	2	site	site	NOUN
ftr-412	1828	3	also	also	ADV
ftr-412	1828	4	provides	provide	VERB
ftr-412	1828	5	the	the	DET
ftr-412	1828	6	“	"	PUNCT
ftr-412	1828	7	just	just	ADV
ftr-412	1828	8	-	-	PUNCT
ftr-412	1828	9	in	in	ADP
ftr-412	1828	10	-	-	PUNCT
ftr-412	1828	11	time	time	NOUN
ftr-412	1828	12	”	"	PUNCT
ftr-412	1828	13	web	web	NOUN
ftr-412	1828	14	-	-	PUNCT
ftr-412	1828	15	based	base	VERB
ftr-412	1828	16	e	e	NOUN
ftr-412	1828	17	-	-	ADJ
ftr-412	1828	18	customs	customs	ADJ
ftr-412	1828	19	system	system	NOUN
ftr-412	1828	20	.	.	PUNCT
ftr-412	1829	1	it	it	PRON
ftr-412	1829	2	allows	allow	VERB
ftr-412	1829	3	import	import	NOUN
ftr-412	1829	4	declarations	declaration	NOUN
ftr-412	1829	5	through	through	ADP
ftr-412	1829	6	the	the	DET
ftr-412	1829	7	internet	internet	NOUN
ftr-412	1829	8	or	or	CCONJ
ftr-412	1829	9	edi	edi	PROPN
ftr-412	1829	10	(	(	PUNCT
ftr-412	1829	11	electronic	electronic	ADJ
ftr-412	1829	12	data	datum	NOUN
ftr-412	1829	13	interchange	interchange	NOUN
ftr-412	1829	14	)	)	PUNCT
ftr-412	1829	15	.	.	PUNCT
ftr-412	1830	1	the	the	DET
ftr-412	1830	2	entire	entire	ADJ
ftr-412	1830	3	tax	tax	NOUN
ftr-412	1830	4	system	system	NOUN
ftr-412	1830	5	in	in	ADP
ftr-412	1830	6	denmark	denmark	NOUN
ftr-412	1830	7	is	be	AUX
ftr-412	1830	8	benchmarked	benchmarke	VERB
ftr-412	1830	9	at	at	ADP
ftr-412	1830	10	“	"	PUNCT
ftr-412	1830	11	stage	stage	NOUN
ftr-412	1830	12	4	4	NUM
ftr-412	1830	13	”	"	PUNCT
ftr-412	1830	14	compliance	compliance	NOUN
ftr-412	1830	15	.	.	PUNCT
ftr-412	1831	1	i	i	PRON
ftr-412	1831	2	d.	d.	PROPN
ftr-412	1831	3	at	at	ADP
ftr-412	1831	4	108	108	NUM
ftr-412	1831	5	,	,	PUNCT
ftr-412	1831	6	110	110	NUM
ftr-412	1831	7	,	,	PUNCT
ftr-412	1831	8	114	114	NUM
ftr-412	1831	9	,	,	PUNCT
ftr-412	1831	10	121	121	NUM
ftr-412	1831	11	-	-	SYM
ftr-412	1831	12	22	22	NUM
ftr-412	1831	13	,	,	PUNCT
ftr-412	1831	14	&	&	CCONJ
ftr-412	1831	15	126	126	NUM
ftr-412	1831	16	-	-	SYM
ftr-412	1831	17	27	27	NUM
ftr-412	1831	18	.	.	PUNCT
ftr-412	1832	1	estonia	estonia	PROPN
ftr-412	1832	2	.	.	PUNCT
ftr-412	1833	1	(	(	PUNCT
ftr-412	1833	2	1	1	X
ftr-412	1833	3	)	)	PUNCT
ftr-412	1833	4	smart	smart	ADJ
ftr-412	1833	5	i	i	PROPN
ftr-412	1833	6	d	d	PROPN
ftr-412	1833	7	cards	card	NOUN
ftr-412	1833	8	.	.	PUNCT
ftr-412	1834	1	in	in	ADP
ftr-412	1834	2	january	january	PROPN
ftr-412	1834	3	2002	2002	NUM
ftr-412	1834	4	estonia	estonia	PROPN
ftr-412	1834	5	introduced	introduce	VERB
ftr-412	1834	6	a	a	DET
ftr-412	1834	7	mandatory	mandatory	ADJ
ftr-412	1834	8	e	e	NOUN
ftr-412	1834	9	-	-	ADJ
ftr-412	1834	10	id	id	ADJ
ftr-412	1834	11	card	card	NOUN
ftr-412	1834	12	for	for	ADP
ftr-412	1834	13	all	all	DET
ftr-412	1834	14	citizens	citizen	NOUN
ftr-412	1834	15	and	and	CCONJ
ftr-412	1834	16	permanent	permanent	ADJ
ftr-412	1834	17	foreign	foreign	ADJ
ftr-412	1834	18	nationals	national	NOUN
ftr-412	1834	19	over	over	ADP
ftr-412	1834	20	15	15	NUM
ftr-412	1834	21	years	year	NOUN
ftr-412	1834	22	of	of	ADP
ftr-412	1834	23	age	age	NOUN
ftr-412	1834	24	.	.	PUNCT
ftr-412	1835	1	the	the	DET
ftr-412	1835	2	card	card	NOUN
ftr-412	1835	3	is	be	AUX
ftr-412	1835	4	the	the	DET
ftr-412	1835	5	primary	primary	ADJ
ftr-412	1835	6	document	document	NOUN
ftr-412	1835	7	for	for	ADP
ftr-412	1835	8	identifying	identify	VERB
ftr-412	1835	9	citizens	citizen	NOUN
ftr-412	1835	10	and	and	CCONJ
ftr-412	1835	11	foreign	foreign	ADJ
ftr-412	1835	12	residents	resident	NOUN
ftr-412	1835	13	and	and	CCONJ
ftr-412	1835	14	its	its	PRON
ftr-412	1835	15	functions	function	NOUN
ftr-412	1835	16	are	be	AUX
ftr-412	1835	17	to	to	PART
ftr-412	1835	18	be	be	AUX
ftr-412	1835	19	used	use	VERB
ftr-412	1835	20	in	in	ADP
ftr-412	1835	21	any	any	DET
ftr-412	1835	22	form	form	NOUN
ftr-412	1835	23	of	of	ADP
ftr-412	1835	24	business	business	NOUN
ftr-412	1835	25	,	,	PUNCT
ftr-412	1835	26	government	government	NOUN
ftr-412	1835	27	or	or	CCONJ
ftr-412	1835	28	private	private	ADJ
ftr-412	1835	29	communications	communication	NOUN
ftr-412	1835	30	.	.	PUNCT
ftr-412	1836	1	the	the	DET
ftr-412	1836	2	cards	card	NOUN
ftr-412	1836	3	have	have	VERB
ftr-412	1836	4	physical	physical	ADJ
ftr-412	1836	5	(	(	PUNCT
ftr-412	1836	6	biometric	biometric	ADJ
ftr-412	1836	7	)	)	PUNCT
ftr-412	1836	8	identification	identification	NOUN
ftr-412	1836	9	functions	function	NOUN
ftr-412	1836	10	as	as	ADV
ftr-412	1836	11	well	well	ADV
ftr-412	1836	12	as	as	ADP
ftr-412	1836	13	secure	secure	ADJ
ftr-412	1836	14	authentication	authentication	NOUN
ftr-412	1836	15	and	and	CCONJ
ftr-412	1836	16	legally	legally	ADV
ftr-412	1836	17	binding	bind	VERB
ftr-412	1836	18	digital	digital	ADJ
ftr-412	1836	19	signature	signature	NOUN
ftr-412	1836	20	capability	capability	NOUN
ftr-412	1836	21	in	in	ADP
ftr-412	1836	22	a	a	DET
ftr-412	1836	23	microchip	microchip	NOUN
ftr-412	1836	24	that	that	PRON
ftr-412	1836	25	contains	contain	VERB
ftr-412	1836	26	personal	personal	ADJ
ftr-412	1836	27	data	datum	NOUN
ftr-412	1836	28	,	,	PUNCT
ftr-412	1836	29	certificates	certificate	NOUN
ftr-412	1836	30	,	,	PUNCT
ftr-412	1836	31	and	and	CCONJ
ftr-412	1836	32	a	a	DET
ftr-412	1836	33	permanent	permanent	ADJ
ftr-412	1836	34	e	e	NOUN
ftr-412	1836	35	-	-	NOUN
ftr-412	1836	36	mail	mail	NOUN
ftr-412	1836	37	address	address	NOUN
ftr-412	1836	38	(	(	PUNCT
ftr-412	1836	39	forename.surname@eesti.ee	forename.surname@eesti.ee	NOUN
ftr-412	1836	40	)	)	PUNCT
ftr-412	1836	41	.	.	PUNCT
ftr-412	1837	1	the	the	DET
ftr-412	1837	2	cards	card	NOUN
ftr-412	1837	3	have	have	AUX
ftr-412	1837	4	been	be	AUX
ftr-412	1837	5	issued	issue	VERB
ftr-412	1837	6	to	to	ADP
ftr-412	1837	7	over	over	ADP
ftr-412	1837	8	50	50	NUM
ftr-412	1837	9	%	%	NOUN
ftr-412	1837	10	of	of	ADP
ftr-412	1837	11	the	the	DET
ftr-412	1837	12	population	population	NOUN
ftr-412	1837	13	(	(	PUNCT
ftr-412	1837	14	777,000	777,000	NUM
ftr-412	1837	15	cards	card	NOUN
ftr-412	1837	16	)	)	PUNCT
ftr-412	1837	17	and	and	CCONJ
ftr-412	1837	18	are	be	AUX
ftr-412	1837	19	expected	expect	VERB
ftr-412	1837	20	to	to	PART
ftr-412	1837	21	exceed	exceed	VERB
ftr-412	1837	22	1	1	NUM
ftr-412	1837	23	million	million	NUM
ftr-412	1837	24	cards	card	NOUN
ftr-412	1837	25	by	by	ADP
ftr-412	1837	26	2007	2007	NUM
ftr-412	1837	27	.	.	PUNCT
ftr-412	1838	1	[	[	X
ftr-412	1838	2	in	in	ADP
ftr-412	1838	3	addition	addition	NOUN
ftr-412	1838	4	to	to	ADP
ftr-412	1838	5	the	the	DET
ftr-412	1838	6	national	national	ADJ
ftr-412	1838	7	e	e	PROPN
ftr-412	1838	8	-	-	ADJ
ftr-412	1838	9	id	id	ADJ
ftr-412	1838	10	card	card	NOUN
ftr-412	1838	11	,	,	PUNCT
ftr-412	1838	12	estonian	estonian	ADJ
ftr-412	1838	13	citizens	citizen	NOUN
ftr-412	1838	14	can	can	AUX
ftr-412	1838	15	access	access	VERB
ftr-412	1838	16	online	online	ADJ
ftr-412	1838	17	public	public	ADJ
ftr-412	1838	18	services	service	NOUN
ftr-412	1838	19	through	through	ADP
ftr-412	1838	20	their	their	PRON
ftr-412	1838	21	internet	internet	NOUN
ftr-412	1838	22	banking	banking	NOUN
ftr-412	1838	23	cards	card	NOUN
ftr-412	1839	1	[	[	X
ftr-412	1839	2	more	more	ADJ
ftr-412	1839	3	than	than	ADP
ftr-412	1839	4	70	70	NUM
ftr-412	1839	5	%	%	NOUN
ftr-412	1839	6	of	of	ADP
ftr-412	1839	7	estonian	estonian	ADJ
ftr-412	1839	8	2006	2006	NUM
ftr-412	1839	9	]	]	PUNCT
ftr-412	1839	10	biometrics	biometric	NOUN
ftr-412	1839	11	:	:	PUNCT
ftr-412	1839	12	solving	solve	VERB
ftr-412	1839	13	the	the	DET
ftr-412	1839	14	regressivity	regressivity	NOUN
ftr-412	1839	15	of	of	ADP
ftr-412	1839	16	vats	vat	NOUN
ftr-412	1839	17	and	and	CCONJ
ftr-412	1839	18	rsts	rst	NOUN
ftr-412	1839	19	723	723	NUM
ftr-412	1839	20	residents	resident	NOUN
ftr-412	1839	21	use	use	VERB
ftr-412	1839	22	internet	internet	NOUN
ftr-412	1839	23	banking	banking	NOUN
ftr-412	1839	24	,	,	PUNCT
ftr-412	1839	25	the	the	DET
ftr-412	1839	26	highest	high	ADJ
ftr-412	1839	27	proportion	proportion	NOUN
ftr-412	1839	28	in	in	ADP
ftr-412	1839	29	europe	europe	PROPN
ftr-412	1839	30	.	.	PUNCT
ftr-412	1839	31	]	]	PUNCT
ftr-412	1840	1	estonia	estonia	PROPN
ftr-412	1840	2	was	be	AUX
ftr-412	1840	3	the	the	DET
ftr-412	1840	4	first	first	ADJ
ftr-412	1840	5	country	country	NOUN
ftr-412	1840	6	in	in	ADP
ftr-412	1840	7	the	the	DET
ftr-412	1840	8	world	world	NOUN
ftr-412	1840	9	to	to	PART
ftr-412	1840	10	allow	allow	VERB
ftr-412	1840	11	its	its	PRON
ftr-412	1840	12	citizens	citizen	NOUN
ftr-412	1840	13	to	to	PART
ftr-412	1840	14	vote	vote	VERB
ftr-412	1840	15	(	(	PUNCT
ftr-412	1840	16	nationwide	nationwide	ADJ
ftr-412	1840	17	)	)	PUNCT
ftr-412	1840	18	over	over	ADP
ftr-412	1840	19	the	the	DET
ftr-412	1840	20	internet	internet	NOUN
ftr-412	1840	21	using	use	VERB
ftr-412	1840	22	national	national	ADJ
ftr-412	1840	23	e	e	NOUN
ftr-412	1840	24	-	-	ADJ
ftr-412	1840	25	id	id	VERB
ftr-412	1840	26	cards	card	NOUN
ftr-412	1840	27	.	.	PUNCT
ftr-412	1841	1	finland	finland	PROPN
ftr-412	1841	2	and	and	CCONJ
ftr-412	1841	3	estonia	estonia	PROPN
ftr-412	1841	4	signed	sign	VERB
ftr-412	1841	5	an	an	DET
ftr-412	1841	6	agreement	agreement	NOUN
ftr-412	1841	7	in	in	ADP
ftr-412	1841	8	may	may	PROPN
ftr-412	1841	9	2003	2003	NUM
ftr-412	1841	10	to	to	PART
ftr-412	1841	11	harmonize	harmonize	VERB
ftr-412	1841	12	concepts	concept	NOUN
ftr-412	1841	13	and	and	CCONJ
ftr-412	1841	14	practices	practice	NOUN
ftr-412	1841	15	between	between	ADP
ftr-412	1841	16	the	the	DET
ftr-412	1841	17	two	two	NUM
ftr-412	1841	18	countries	country	NOUN
ftr-412	1841	19	regarding	regard	VERB
ftr-412	1841	20	digital	digital	ADJ
ftr-412	1841	21	signatures	signature	NOUN
ftr-412	1841	22	.	.	PUNCT
ftr-412	1842	1	the	the	DET
ftr-412	1842	2	project	project	NOUN
ftr-412	1842	3	promotes	promote	VERB
ftr-412	1842	4	the	the	DET
ftr-412	1842	5	“	"	PUNCT
ftr-412	1842	6	universal	universal	ADJ
ftr-412	1842	7	digital	digital	ADJ
ftr-412	1842	8	signature	signature	NOUN
ftr-412	1842	9	.	.	PUNCT
ftr-412	1842	10	”	"	PUNCT
ftr-412	1843	1	(	(	PUNCT
ftr-412	1843	2	2	2	X
ftr-412	1843	3	)	)	PUNCT
ftr-412	1843	4	electronic	electronic	ADJ
ftr-412	1843	5	portal	portal	NOUN
ftr-412	1843	6	.	.	PUNCT
ftr-412	1844	1	estonia	estonia	PROPN
ftr-412	1844	2	’s	’s	PART
ftr-412	1844	3	e	e	NOUN
ftr-412	1844	4	-	-	ADJ
ftr-412	1844	5	government	government	ADJ
ftr-412	1844	6	portal	portal	NOUN
ftr-412	1844	7	is	be	AUX
ftr-412	1844	8	http://www.eesti.ee	http://www.eesti.ee	NOUN
ftr-412	1844	9	.	.	PUNCT
ftr-412	1845	1	it	it	PRON
ftr-412	1845	2	was	be	AUX
ftr-412	1845	3	launched	launch	VERB
ftr-412	1845	4	in	in	ADP
ftr-412	1845	5	march	march	PROPN
ftr-412	1845	6	2003	2003	NUM
ftr-412	1845	7	and	and	CCONJ
ftr-412	1845	8	provides	provide	VERB
ftr-412	1845	9	a	a	DET
ftr-412	1845	10	single	single	ADJ
ftr-412	1845	11	point	point	NOUN
ftr-412	1845	12	of	of	ADP
ftr-412	1845	13	access	access	NOUN
ftr-412	1845	14	to	to	ADP
ftr-412	1845	15	government	government	NOUN
ftr-412	1845	16	information	information	NOUN
ftr-412	1845	17	.	.	PUNCT
ftr-412	1846	1	through	through	ADP
ftr-412	1846	2	authentication	authentication	NOUN
ftr-412	1846	3	(	(	PUNCT
ftr-412	1846	4	via	via	ADP
ftr-412	1846	5	the	the	DET
ftr-412	1846	6	national	national	PROPN
ftr-412	1846	7	i	i	PROPN
ftr-412	1846	8	d	d	PROPN
ftr-412	1846	9	)	)	PUNCT
ftr-412	1846	10	the	the	DET
ftr-412	1846	11	portal	portal	NOUN
ftr-412	1846	12	allows	allow	VERB
ftr-412	1846	13	citizens	citizen	NOUN
ftr-412	1846	14	to	to	PART
ftr-412	1846	15	fill	fill	VERB
ftr-412	1846	16	in	in	ADP
ftr-412	1846	17	forms	form	NOUN
ftr-412	1846	18	and	and	CCONJ
ftr-412	1846	19	submit	submit	VERB
ftr-412	1846	20	electronic	electronic	ADJ
ftr-412	1846	21	forms	form	NOUN
ftr-412	1846	22	access	access	VERB
ftr-412	1846	23	personal	personal	ADJ
ftr-412	1846	24	data	datum	NOUN
ftr-412	1846	25	,	,	PUNCT
ftr-412	1846	26	and	and	CCONJ
ftr-412	1846	27	perform	perform	VERB
ftr-412	1846	28	transactions	transaction	NOUN
ftr-412	1846	29	.	.	PUNCT
ftr-412	1847	1	(	(	PUNCT
ftr-412	1847	2	3	3	X
ftr-412	1847	3	)	)	PUNCT
ftr-412	1847	4	tax	tax	NOUN
ftr-412	1847	5	administration	administration	NOUN
ftr-412	1847	6	&	&	CCONJ
ftr-412	1847	7	technology	technology	PROPN
ftr-412	1847	8	.	.	PUNCT
ftr-412	1848	1	in	in	ADP
ftr-412	1848	2	october	october	PROPN
ftr-412	1848	3	2000	2000	NUM
ftr-412	1848	4	estonia	estonia	PROPN
ftr-412	1848	5	developed	develop	VERB
ftr-412	1848	6	the	the	DET
ftr-412	1848	7	e	e	NOUN
ftr-412	1848	8	-	-	NOUN
ftr-412	1848	9	taxboard	taxboard	ADJ
ftr-412	1848	10	(	(	PUNCT
ftr-412	1848	11	e	e	NOUN
ftr-412	1848	12	-	-	NOUN
ftr-412	1848	13	maksuamet	maksuamet	NOUN
ftr-412	1848	14	,	,	PUNCT
ftr-412	1848	15	at	at	ADP
ftr-412	1848	16	http://www.emta.ee/	http://www.emta.ee/	PROPN
ftr-412	1848	17	)	)	PUNCT
ftr-412	1848	18	.	.	PUNCT
ftr-412	1849	1	the	the	DET
ftr-412	1849	2	e	e	NOUN
ftr-412	1849	3	-	-	ADJ
ftr-412	1849	4	taxboard	taxboard	ADJ
ftr-412	1849	5	allows	allow	VERB
ftr-412	1849	6	estonian	estonian	ADJ
ftr-412	1849	7	taxpayers	taxpayer	NOUN
ftr-412	1849	8	to	to	PART
ftr-412	1849	9	access	access	VERB
ftr-412	1849	10	their	their	PRON
ftr-412	1849	11	tax	tax	NOUN
ftr-412	1849	12	files	file	NOUN
ftr-412	1849	13	,	,	PUNCT
ftr-412	1849	14	view	view	NOUN
ftr-412	1849	15	,	,	PUNCT
ftr-412	1849	16	collect	collect	VERB
ftr-412	1849	17	and	and	CCONJ
ftr-412	1849	18	submit	submit	VERB
ftr-412	1849	19	personal	personal	ADJ
ftr-412	1849	20	,	,	PUNCT
ftr-412	1849	21	corporate	corporate	ADJ
ftr-412	1849	22	and	and	CCONJ
ftr-412	1849	23	vat	vat	NOUN
ftr-412	1849	24	returns	return	NOUN
ftr-412	1849	25	on	on	ADP
ftr-412	1849	26	-	-	PUNCT
ftr-412	1849	27	line	line	NOUN
ftr-412	1849	28	.	.	PUNCT
ftr-412	1850	1	vat	vat	NOUN
ftr-412	1850	2	refund	refund	NOUN
ftr-412	1850	3	applications	application	NOUN
ftr-412	1850	4	are	be	AUX
ftr-412	1850	5	also	also	ADV
ftr-412	1850	6	accepted	accept	VERB
ftr-412	1850	7	.	.	PUNCT
ftr-412	1851	1	the	the	DET
ftr-412	1851	2	estonian	estonian	ADJ
ftr-412	1851	3	tax	tax	NOUN
ftr-412	1851	4	and	and	CCONJ
ftr-412	1851	5	customs	customs	PROPN
ftr-412	1851	6	board	board	NOUN
ftr-412	1851	7	developed	develop	VERB
ftr-412	1851	8	an	an	DET
ftr-412	1851	9	e	e	ADJ
ftr-412	1851	10	-	-	ADJ
ftr-412	1851	11	customs	customs	ADJ
ftr-412	1851	12	application	application	NOUN
ftr-412	1851	13	(	(	PUNCT
ftr-412	1851	14	e	e	NOUN
ftr-412	1851	15	-	-	NOUN
ftr-412	1851	16	toll	toll	NOUN
ftr-412	1851	17	)	)	PUNCT
ftr-412	1851	18	that	that	PRON
ftr-412	1851	19	enables	enable	VERB
ftr-412	1851	20	on	on	ADP
ftr-412	1851	21	-	-	PUNCT
ftr-412	1851	22	line	line	NOUN
ftr-412	1851	23	submission	submission	NOUN
ftr-412	1851	24	of	of	ADP
ftr-412	1851	25	customs	custom	NOUN
ftr-412	1851	26	declarations	declaration	NOUN
ftr-412	1851	27	.	.	PUNCT
ftr-412	1852	1	the	the	DET
ftr-412	1852	2	entire	entire	ADJ
ftr-412	1852	3	estonian	estonian	ADJ
ftr-412	1852	4	tax	tax	NOUN
ftr-412	1852	5	system	system	NOUN
ftr-412	1852	6	is	be	AUX
ftr-412	1852	7	benchmarked	benchmarke	VERB
ftr-412	1852	8	at	at	ADP
ftr-412	1852	9	“	"	PUNCT
ftr-412	1852	10	stage	stage	NOUN
ftr-412	1852	11	4	4	NUM
ftr-412	1852	12	”	"	PUNCT
ftr-412	1852	13	compliance	compliance	NOUN
ftr-412	1852	14	.	.	PUNCT
ftr-412	1853	1	i	i	PRON
ftr-412	1853	2	d.	d.	PROPN
ftr-412	1853	3	at	at	ADP
ftr-412	1853	4	131	131	NUM
ftr-412	1853	5	-	-	SYM
ftr-412	1853	6	32	32	NUM
ftr-412	1853	7	,	,	PUNCT
ftr-412	1853	8	138	138	NUM
ftr-412	1853	9	-	-	SYM
ftr-412	1853	10	40	40	NUM
ftr-412	1853	11	,	,	PUNCT
ftr-412	1853	12	143	143	NUM
ftr-412	1853	13	,	,	PUNCT
ftr-412	1853	14	145	145	NUM
ftr-412	1853	15	,	,	PUNCT
ftr-412	1853	16	&	&	CCONJ
ftr-412	1853	17	14950	14950	NUM
ftr-412	1853	18	.	.	PUNCT
ftr-412	1854	1	finland	finland	PROPN
ftr-412	1854	2	.	.	PUNCT
ftr-412	1855	1	(	(	PUNCT
ftr-412	1855	2	1	1	X
ftr-412	1855	3	)	)	PUNCT
ftr-412	1855	4	smart	smart	ADJ
ftr-412	1855	5	i	i	PROPN
ftr-412	1855	6	d	d	PROPN
ftr-412	1855	7	cards	card	NOUN
ftr-412	1855	8	.	.	PUNCT
ftr-412	1856	1	finland	finland	PROPN
ftr-412	1856	2	is	be	AUX
ftr-412	1856	3	a	a	DET
ftr-412	1856	4	world	world	NOUN
ftr-412	1856	5	leader	leader	NOUN
ftr-412	1856	6	in	in	ADP
ftr-412	1856	7	the	the	DET
ftr-412	1856	8	adoption	adoption	NOUN
ftr-412	1856	9	of	of	ADP
ftr-412	1856	10	e	e	NOUN
ftr-412	1856	11	-	-	ADJ
ftr-412	1856	12	id	id	VERB
ftr-412	1856	13	cards	card	NOUN
ftr-412	1856	14	.	.	PUNCT
ftr-412	1857	1	the	the	DET
ftr-412	1857	2	finnish	finnish	ADJ
ftr-412	1857	3	card	card	NOUN
ftr-412	1857	4	features	feature	VERB
ftr-412	1857	5	biometric	biometric	ADJ
ftr-412	1857	6	(	(	PUNCT
ftr-412	1857	7	facial	facial	ADJ
ftr-412	1857	8	)	)	PUNCT
ftr-412	1857	9	i	i	PROPN
ftr-412	1857	10	d	d	PROPN
ftr-412	1857	11	,	,	PUNCT
ftr-412	1857	12	an	an	DET
ftr-412	1857	13	e	e	NOUN
ftr-412	1857	14	-	-	NOUN
ftr-412	1857	15	number	number	NOUN
ftr-412	1857	16	that	that	PRON
ftr-412	1857	17	allows	allow	VERB
ftr-412	1857	18	identification	identification	NOUN
ftr-412	1857	19	and	and	CCONJ
ftr-412	1857	20	digital	digital	ADJ
ftr-412	1857	21	signatures	signature	NOUN
ftr-412	1857	22	.	.	PUNCT
ftr-412	1858	1	the	the	DET
ftr-412	1858	2	card	card	NOUN
ftr-412	1858	3	is	be	AUX
ftr-412	1858	4	an	an	DET
ftr-412	1858	5	official	official	ADJ
ftr-412	1858	6	travel	travel	NOUN
ftr-412	1858	7	document	document	NOUN
ftr-412	1858	8	within	within	ADP
ftr-412	1858	9	the	the	DET
ftr-412	1858	10	eu	eu	PROPN
ftr-412	1858	11	.	.	PUNCT
ftr-412	1859	1	the	the	DET
ftr-412	1859	2	chip	chip	NOUN
ftr-412	1859	3	in	in	ADP
ftr-412	1859	4	the	the	DET
ftr-412	1859	5	finnish	finnish	ADJ
ftr-412	1859	6	card	card	NOUN
ftr-412	1859	7	was	be	AUX
ftr-412	1859	8	upgraded	upgrade	VERB
ftr-412	1859	9	in	in	ADP
ftr-412	1859	10	2003	2003	NUM
ftr-412	1859	11	.	.	PUNCT
ftr-412	1860	1	in	in	ADP
ftr-412	1860	2	2004	2004	NUM
ftr-412	1860	3	citizens	citizen	NOUN
ftr-412	1860	4	were	be	AUX
ftr-412	1860	5	allowed	allow	VERB
ftr-412	1860	6	to	to	PART
ftr-412	1860	7	volunteer	volunteer	VERB
ftr-412	1860	8	to	to	PART
ftr-412	1860	9	include	include	VERB
ftr-412	1860	10	health	health	NOUN
ftr-412	1860	11	data	datum	NOUN
ftr-412	1860	12	on	on	ADP
ftr-412	1860	13	the	the	DET
ftr-412	1860	14	single	single	ADJ
ftr-412	1860	15	e	e	NOUN
ftr-412	1860	16	-	-	NOUN
ftr-412	1860	17	id	id	X
ftr-412	1860	18	(	(	PUNCT
ftr-412	1860	19	a	a	DET
ftr-412	1860	20	digital	digital	ADJ
ftr-412	1860	21	health	health	NOUN
ftr-412	1860	22	card	card	NOUN
ftr-412	1860	23	can	can	AUX
ftr-412	1860	24	be	be	AUX
ftr-412	1860	25	used	use	VERB
ftr-412	1860	26	instead	instead	ADV
ftr-412	1860	27	of	of	ADP
ftr-412	1860	28	incorporating	incorporate	VERB
ftr-412	1860	29	all	all	DET
ftr-412	1860	30	information	information	NOUN
ftr-412	1860	31	on	on	ADP
ftr-412	1860	32	one	one	NUM
ftr-412	1860	33	card	card	NOUN
ftr-412	1860	34	.	.	PUNCT
ftr-412	1860	35	)	)	PUNCT
ftr-412	1861	1	although	although	SCONJ
ftr-412	1861	2	the	the	DET
ftr-412	1861	3	card	card	NOUN
ftr-412	1861	4	is	be	AUX
ftr-412	1861	5	not	not	PART
ftr-412	1861	6	mandatory	mandatory	ADJ
ftr-412	1861	7	,	,	PUNCT
ftr-412	1861	8	the	the	DET
ftr-412	1861	9	number	number	NOUN
ftr-412	1861	10	embedded	embed	VERB
ftr-412	1861	11	in	in	ADP
ftr-412	1861	12	it	it	PRON
ftr-412	1861	13	is	be	AUX
ftr-412	1861	14	mandatory	mandatory	ADJ
ftr-412	1861	15	when	when	SCONJ
ftr-412	1861	16	conducting	conduct	VERB
ftr-412	1861	17	government	government	NOUN
ftr-412	1861	18	business	business	NOUN
ftr-412	1861	19	.	.	PUNCT
ftr-412	1862	1	uptake	uptake	ADJ
ftr-412	1862	2	of	of	ADP
ftr-412	1862	3	the	the	DET
ftr-412	1862	4	e	e	NOUN
ftr-412	1862	5	-	-	NOUN
ftr-412	1862	6	id	id	ADV
ftr-412	1862	7	remains	remain	VERB
ftr-412	1862	8	low	low	ADJ
ftr-412	1862	9	in	in	ADP
ftr-412	1862	10	finland	finland	PROPN
ftr-412	1862	11	,	,	PUNCT
ftr-412	1862	12	and	and	CCONJ
ftr-412	1862	13	has	have	AUX
ftr-412	1862	14	inspired	inspire	VERB
ftr-412	1862	15	a	a	DET
ftr-412	1862	16	series	series	NOUN
ftr-412	1862	17	of	of	ADP
ftr-412	1862	18	government	government	NOUN
ftr-412	1862	19	-	-	PUNCT
ftr-412	1862	20	sponsored	sponsor	VERB
ftr-412	1862	21	upgrades	upgrade	NOUN
ftr-412	1862	22	,	,	PUNCT
ftr-412	1862	23	and	and	CCONJ
ftr-412	1862	24	modifications	modification	NOUN
ftr-412	1862	25	to	to	PART
ftr-412	1862	26	improve	improve	VERB
ftr-412	1862	27	demand	demand	NOUN
ftr-412	1862	28	.	.	PUNCT
ftr-412	1863	1	on	on	ADP
ftr-412	1863	2	november	november	PROPN
ftr-412	1863	3	24	24	NUM
ftr-412	1863	4	,	,	PUNCT
ftr-412	1863	5	2004	2004	NUM
ftr-412	1863	6	the	the	DET
ftr-412	1863	7	population	population	NOUN
ftr-412	1863	8	registration	registration	NOUN
ftr-412	1863	9	center	center	NOUN
ftr-412	1863	10	and	and	CCONJ
ftr-412	1863	11	the	the	DET
ftr-412	1863	12	telecom	telecom	NOUN
ftr-412	1863	13	operator	operator	NOUN
ftr-412	1863	14	sonera	sonera	NOUN
ftr-412	1863	15	presented	present	VERB
ftr-412	1863	16	the	the	DET
ftr-412	1863	17	citizen	citizen	NOUN
ftr-412	1863	18	certificate	certificate	NOUN
ftr-412	1863	19	,	,	PUNCT
ftr-412	1863	20	a	a	DET
ftr-412	1863	21	mobile	mobile	ADJ
ftr-412	1863	22	i	i	PROPN
ftr-412	1863	23	d	d	PROPN
ftr-412	1863	24	scheme	scheme	NOUN
ftr-412	1863	25	.	.	PUNCT
ftr-412	1864	1	this	this	DET
ftr-412	1864	2	mobile	mobile	NOUN
ftr-412	1864	3	i	i	PROPN
ftr-412	1864	4	d	d	PROPN
ftr-412	1864	5	(	(	PUNCT
ftr-412	1864	6	m	m	NOUN
ftr-412	1864	7	-	-	PUNCT
ftr-412	1864	8	id	id	NOUN
ftr-412	1864	9	)	)	PUNCT
ftr-412	1864	10	is	be	AUX
ftr-412	1864	11	a	a	DET
ftr-412	1864	12	governmentguaranteed	governmentguaranteed	ADJ
ftr-412	1864	13	electronic	electronic	ADJ
ftr-412	1864	14	identity	identity	NOUN
ftr-412	1864	15	embedded	embed	VERB
ftr-412	1864	16	in	in	ADP
ftr-412	1864	17	a	a	DET
ftr-412	1864	18	sim	sim	ADJ
ftr-412	1864	19	card	card	NOUN
ftr-412	1864	20	that	that	PRON
ftr-412	1864	21	allows	allow	VERB
ftr-412	1864	22	mobile	mobile	ADJ
ftr-412	1864	23	phone	phone	NOUN
ftr-412	1864	24	users	user	NOUN
ftr-412	1864	25	to	to	PART
ftr-412	1864	26	identify	identify	VERB
ftr-412	1864	27	themselves	themselves	PRON
ftr-412	1864	28	.	.	PUNCT
ftr-412	1865	1	finland	finland	PROPN
ftr-412	1865	2	(	(	PUNCT
ftr-412	1865	3	similar	similar	ADJ
ftr-412	1865	4	to	to	ADP
ftr-412	1865	5	estonia	estonia	PROPN
ftr-412	1865	6	)	)	PUNCT
ftr-412	1865	7	has	have	VERB
ftr-412	1865	8	an	an	DET
ftr-412	1865	9	online	online	ADJ
ftr-412	1865	10	identification	identification	NOUN
ftr-412	1865	11	system	system	NOUN
ftr-412	1865	12	based	base	VERB
ftr-412	1865	13	on	on	ADP
ftr-412	1865	14	identification	identification	NOUN
ftr-412	1865	15	codes	code	NOUN
ftr-412	1865	16	issued	issue	VERB
ftr-412	1865	17	by	by	ADP
ftr-412	1865	18	finnish	finnish	ADJ
ftr-412	1865	19	banks	bank	NOUN
ftr-412	1865	20	.	.	PUNCT
ftr-412	1866	1	(	(	PUNCT
ftr-412	1866	2	2	2	X
ftr-412	1866	3	)	)	PUNCT
ftr-412	1866	4	electronic	electronic	ADJ
ftr-412	1866	5	portal	portal	NOUN
ftr-412	1866	6	.	.	PUNCT
ftr-412	1867	1	the	the	DET
ftr-412	1867	2	citizen	citizen	PROPN
ftr-412	1867	3	’s	’s	PART
ftr-412	1867	4	portal	portal	NOUN
ftr-412	1867	5	was	be	AUX
ftr-412	1867	6	launched	launch	VERB
ftr-412	1867	7	in	in	ADP
ftr-412	1867	8	2002	2002	NUM
ftr-412	1867	9	,	,	PUNCT
ftr-412	1867	10	http://www.suomi.fi/.	http://www.suomi.fi/.	NOUN
ftr-412	1867	11	it	it	PRON
ftr-412	1867	12	provides	provide	VERB
ftr-412	1867	13	a	a	DET
ftr-412	1867	14	single	single	ADJ
ftr-412	1867	15	access	access	NOUN
ftr-412	1867	16	point	point	NOUN
ftr-412	1867	17	to	to	ADP
ftr-412	1867	18	public	public	ADJ
ftr-412	1867	19	information	information	NOUN
ftr-412	1867	20	,	,	PUNCT
ftr-412	1867	21	administrative	administrative	ADJ
ftr-412	1867	22	forms	form	NOUN
ftr-412	1867	23	,	,	PUNCT
ftr-412	1867	24	and	and	CCONJ
ftr-412	1867	25	services	service	NOUN
ftr-412	1867	26	.	.	PUNCT
ftr-412	1868	1	this	this	DET
ftr-412	1868	2	new	new	ADJ
ftr-412	1868	3	portal	portal	NOUN
ftr-412	1868	4	,	,	PUNCT
ftr-412	1868	5	replacing	replace	VERB
ftr-412	1868	6	an	an	DET
ftr-412	1868	7	earlier	early	ADJ
ftr-412	1868	8	portal	portal	NOUN
ftr-412	1868	9	that	that	PRON
ftr-412	1868	10	was	be	AUX
ftr-412	1868	11	initiated	initiate	VERB
ftr-412	1868	12	in	in	ADP
ftr-412	1868	13	1997	1997	NUM
ftr-412	1868	14	,	,	PUNCT
ftr-412	1868	15	supports	support	VERB
ftr-412	1868	16	authentication	authentication	NOUN
ftr-412	1868	17	base	base	NOUN
ftr-412	1868	18	on	on	ADP
ftr-412	1868	19	both	both	CCONJ
ftr-412	1868	20	pki	pki	PROPN
ftr-412	1868	21	and	and	CCONJ
ftr-412	1868	22	on	on	ADP
ftr-412	1868	23	the	the	DET
ftr-412	1868	24	bank	bank	NOUN
ftr-412	1868	25	’s	’s	PART
ftr-412	1868	26	authentication	authentication	NOUN
ftr-412	1868	27	system	system	NOUN
ftr-412	1868	28	for	for	ADP
ftr-412	1868	29	certain	certain	ADJ
ftr-412	1868	30	transactions	transaction	NOUN
ftr-412	1868	31	.	.	PUNCT
ftr-412	1869	1	there	there	PRON
ftr-412	1869	2	is	be	VERB
ftr-412	1869	3	a	a	DET
ftr-412	1869	4	central	central	ADJ
ftr-412	1869	5	administrative	administrative	ADJ
ftr-412	1869	6	forms	form	NOUN
ftr-412	1869	7	service	service	NOUN
ftr-412	1869	8	,	,	PUNCT
ftr-412	1869	9	http://www.lomake.fi	http://www.lomake.fi	ADV
ftr-412	1869	10	,	,	PUNCT
ftr-412	1869	11	and	and	CCONJ
ftr-412	1869	12	a	a	DET
ftr-412	1869	13	dedicated	dedicated	ADJ
ftr-412	1869	14	business	business	NOUN
ftr-412	1869	15	portal	portal	NOUN
ftr-412	1869	16	,	,	PUNCT
ftr-412	1869	17	http://www.yrityssuomi.fi	http://www.yrityssuomi.fi	PROPN
ftr-412	1869	18	.	.	PUNCT
ftr-412	1870	1	(	(	PUNCT
ftr-412	1870	2	3	3	X
ftr-412	1870	3	)	)	PUNCT
ftr-412	1870	4	tax	tax	NOUN
ftr-412	1870	5	administration	administration	NOUN
ftr-412	1870	6	&	&	CCONJ
ftr-412	1870	7	technology	technology	PROPN
ftr-412	1870	8	.	.	PUNCT
ftr-412	1871	1	the	the	DET
ftr-412	1871	2	tax	tax	NOUN
ftr-412	1871	3	administration	administration	NOUN
ftr-412	1871	4	is	be	AUX
ftr-412	1871	5	very	very	ADV
ftr-412	1871	6	receptive	receptive	ADJ
ftr-412	1871	7	to	to	ADP
ftr-412	1871	8	technology	technology	NOUN
ftr-412	1871	9	.	.	PUNCT
ftr-412	1872	1	personal	personal	ADJ
ftr-412	1872	2	and	and	CCONJ
ftr-412	1872	3	corporate	corporate	ADJ
ftr-412	1872	4	income	income	NOUN
ftr-412	1872	5	tax	tax	NOUN
ftr-412	1872	6	as	as	ADV
ftr-412	1872	7	well	well	ADV
ftr-412	1872	8	as	as	ADP
ftr-412	1872	9	vat	vat	NOUN
ftr-412	1872	10	returns	return	NOUN
ftr-412	1872	11	,	,	PUNCT
ftr-412	1872	12	declarations	declaration	NOUN
ftr-412	1872	13	and	and	CCONJ
ftr-412	1872	14	payments	payment	NOUN
ftr-412	1872	15	are	be	AUX
ftr-412	1872	16	fully	fully	ADV
ftr-412	1872	17	digital	digital	ADJ
ftr-412	1872	18	.	.	PUNCT
ftr-412	1873	1	access	access	NOUN
ftr-412	1873	2	at	at	ADP
ftr-412	1873	3	http://www.vero.fl/.	http://www.vero.fl/.	PRON
ftr-412	1873	4	the	the	DET
ftr-412	1873	5	personal	personal	ADJ
ftr-412	1873	6	income	income	NOUN
ftr-412	1873	7	tax	tax	NOUN
ftr-412	1873	8	return	return	NOUN
ftr-412	1873	9	is	be	AUX
ftr-412	1873	10	pre	pre	ADJ
ftr-412	1873	11	-	-	VERB
ftr-412	1873	12	filled	fill	VERB
ftr-412	1873	13	by	by	ADP
ftr-412	1873	14	724	724	NUM
ftr-412	1873	15	florida	florida	PROPN
ftr-412	1873	16	tax	tax	NOUN
ftr-412	1873	17	review	review	NOUN
ftr-412	1873	18	vol	vol	NOUN
ftr-412	1873	19	.	.	PUNCT
ftr-412	1874	1	7:10	7:10	NUM
ftr-412	1874	2	the	the	DET
ftr-412	1874	3	government	government	NOUN
ftr-412	1874	4	similar	similar	ADJ
ftr-412	1874	5	to	to	ADP
ftr-412	1874	6	the	the	DET
ftr-412	1874	7	system	system	NOUN
ftr-412	1874	8	in	in	ADP
ftr-412	1874	9	denmark	denmark	NOUN
ftr-412	1874	10	.	.	PUNCT
ftr-412	1875	1	fully	fully	ADV
ftr-412	1875	2	digital	digital	ADJ
ftr-412	1875	3	customs	custom	NOUN
ftr-412	1875	4	declarations	declaration	NOUN
ftr-412	1875	5	can	can	AUX
ftr-412	1875	6	be	be	AUX
ftr-412	1875	7	filed	file	VERB
ftr-412	1875	8	with	with	ADP
ftr-412	1875	9	the	the	DET
ftr-412	1875	10	national	national	PROPN
ftr-412	1875	11	board	board	PROPN
ftr-412	1875	12	of	of	ADP
ftr-412	1875	13	customs	custom	NOUN
ftr-412	1875	14	at	at	ADP
ftr-412	1875	15	http://tulli.fl/.	http://tulli.fl/.	PROPN
ftr-412	1875	16	the	the	DET
ftr-412	1875	17	entire	entire	ADJ
ftr-412	1875	18	finish	finish	NOUN
ftr-412	1875	19	tax	tax	NOUN
ftr-412	1875	20	system	system	NOUN
ftr-412	1875	21	is	be	AUX
ftr-412	1875	22	benchmarked	benchmarke	VERB
ftr-412	1875	23	at	at	ADP
ftr-412	1875	24	“	"	PUNCT
ftr-412	1875	25	stage	stage	NOUN
ftr-412	1875	26	4	4	NUM
ftr-412	1875	27	”	"	PUNCT
ftr-412	1875	28	compliance	compliance	NOUN
ftr-412	1875	29	.	.	PUNCT
ftr-412	1876	1	i	i	PRON
ftr-412	1876	2	d.	d.	PROPN
ftr-412	1876	3	at	at	ADP
ftr-412	1876	4	154,-55	154,-55	NUM
ftr-412	1876	5	,	,	PUNCT
ftr-412	1876	6	157	157	NUM
ftr-412	1876	7	,	,	PUNCT
ftr-412	1876	8	162	162	NUM
ftr-412	1876	9	,	,	PUNCT
ftr-412	1876	10	167	167	NUM
ftr-412	1876	11	-	-	SYM
ftr-412	1876	12	68	68	NUM
ftr-412	1876	13	,	,	PUNCT
ftr-412	1876	14	&	&	CCONJ
ftr-412	1876	15	172	172	NUM
ftr-412	1876	16	-	-	SYM
ftr-412	1876	17	73	73	NUM
ftr-412	1876	18	.	.	PUNCT
ftr-412	1877	1	france	france	PROPN
ftr-412	1877	2	.	.	PUNCT
ftr-412	1878	1	(	(	PUNCT
ftr-412	1878	2	1	1	X
ftr-412	1878	3	)	)	PUNCT
ftr-412	1878	4	smart	smart	ADJ
ftr-412	1878	5	i	i	PROPN
ftr-412	1878	6	d	d	PROPN
ftr-412	1878	7	cards	card	NOUN
ftr-412	1878	8	.	.	PUNCT
ftr-412	1879	1	there	there	PRON
ftr-412	1879	2	are	be	VERB
ftr-412	1879	3	plans	plan	NOUN
ftr-412	1879	4	in	in	ADP
ftr-412	1879	5	france	france	PROPN
ftr-412	1879	6	for	for	ADP
ftr-412	1879	7	e	e	NOUN
ftr-412	1879	8	-	-	ADJ
ftr-412	1879	9	id	id	VERB
ftr-412	1879	10	cards	card	NOUN
ftr-412	1879	11	,	,	PUNCT
ftr-412	1879	12	but	but	CCONJ
ftr-412	1879	13	as	as	ADP
ftr-412	1879	14	yet	yet	ADV
ftr-412	1879	15	there	there	PRON
ftr-412	1879	16	are	be	VERB
ftr-412	1879	17	no	no	DET
ftr-412	1879	18	french	french	ADJ
ftr-412	1879	19	cards	card	NOUN
ftr-412	1879	20	.	.	PUNCT
ftr-412	1880	1	there	there	PRON
ftr-412	1880	2	is	be	VERB
ftr-412	1880	3	no	no	DET
ftr-412	1880	4	centralized	centralized	ADJ
ftr-412	1880	5	e	e	NOUN
ftr-412	1880	6	-	-	NOUN
ftr-412	1880	7	identification	identification	NOUN
ftr-412	1880	8	infrastructure	infrastructure	NOUN
ftr-412	1880	9	for	for	ADP
ftr-412	1880	10	e	e	NOUN
ftr-412	1880	11	-	-	NOUN
ftr-412	1880	12	government	government	NOUN
ftr-412	1880	13	in	in	ADP
ftr-412	1880	14	france	france	PROPN
ftr-412	1880	15	.	.	PUNCT
ftr-412	1881	1	this	this	PRON
ftr-412	1881	2	is	be	AUX
ftr-412	1881	3	in	in	ADP
ftr-412	1881	4	part	part	NOUN
ftr-412	1881	5	attributable	attributable	ADJ
ftr-412	1881	6	to	to	ADP
ftr-412	1881	7	the	the	DET
ftr-412	1881	8	public	public	ADJ
ftr-412	1881	9	resistance	resistance	NOUN
ftr-412	1881	10	spawned	spawn	VERB
ftr-412	1881	11	by	by	ADP
ftr-412	1881	12	reaction	reaction	NOUN
ftr-412	1881	13	to	to	ADP
ftr-412	1881	14	a	a	DET
ftr-412	1881	15	march	march	NOUN
ftr-412	1881	16	21	21	NUM
ftr-412	1881	17	,	,	PUNCT
ftr-412	1881	18	1979	1979	NUM
ftr-412	1881	19	newspaper	newspaper	NOUN
ftr-412	1881	20	expose	expose	VERB
ftr-412	1881	21	in	in	ADP
ftr-412	1881	22	le	le	X
ftr-412	1881	23	monde	monde	X
ftr-412	1881	24	revealing	reveal	VERB
ftr-412	1881	25	the	the	DET
ftr-412	1881	26	existence	existence	NOUN
ftr-412	1881	27	of	of	ADP
ftr-412	1881	28	a	a	DET
ftr-412	1881	29	project	project	NOUN
ftr-412	1881	30	by	by	ADP
ftr-412	1881	31	the	the	DET
ftr-412	1881	32	ministry	ministry	PROPN
ftr-412	1881	33	of	of	ADP
ftr-412	1881	34	the	the	DET
ftr-412	1881	35	interior	interior	NOUN
ftr-412	1881	36	to	to	PART
ftr-412	1881	37	interconnect	interconnect	VERB
ftr-412	1881	38	electronic	electronic	ADJ
ftr-412	1881	39	files	file	NOUN
ftr-412	1881	40	containing	contain	VERB
ftr-412	1881	41	personal	personal	ADJ
ftr-412	1881	42	data	datum	NOUN
ftr-412	1881	43	by	by	ADP
ftr-412	1881	44	using	use	VERB
ftr-412	1881	45	a	a	DET
ftr-412	1881	46	unique	unique	ADJ
ftr-412	1881	47	personal	personal	ADJ
ftr-412	1881	48	identifier	identifier	NOUN
ftr-412	1881	49	.	.	PUNCT
ftr-412	1882	1	code	code	NOUN
ftr-412	1882	2	named	name	VERB
ftr-412	1882	3	safari	safari	NOUN
ftr-412	1882	4	(	(	PUNCT
ftr-412	1882	5	systeme	systeme	ADJ
ftr-412	1882	6	automatisé	automatisé	NOUN
ftr-412	1882	7	pour	pour	NOUN
ftr-412	1882	8	les	le	NOUN
ftr-412	1882	9	fichiers	fichier	NOUN
ftr-412	1882	10	administratifs	administratifs	PROPN
ftr-412	1882	11	et	et	NOUN
ftr-412	1882	12	le	le	X
ftr-412	1882	13	repertoire	repertoire	VERB
ftr-412	1882	14	des	des	X
ftr-412	1882	15	individus	individus	PROPN
ftr-412	1882	16	)	)	PUNCT
ftr-412	1883	1	the	the	DET
ftr-412	1883	2	revelation	revelation	NOUN
ftr-412	1883	3	resulted	result	VERB
ftr-412	1883	4	in	in	ADP
ftr-412	1883	5	the	the	DET
ftr-412	1883	6	prime	prime	ADJ
ftr-412	1883	7	minister	minister	NOUN
ftr-412	1883	8	prohibiting	prohibit	VERB
ftr-412	1883	9	further	further	ADJ
ftr-412	1883	10	development	development	NOUN
ftr-412	1883	11	pending	pende	VERB
ftr-412	1883	12	the	the	DET
ftr-412	1883	13	development	development	NOUN
ftr-412	1883	14	of	of	ADP
ftr-412	1883	15	rules	rule	NOUN
ftr-412	1883	16	.	.	PUNCT
ftr-412	1884	1	the	the	DET
ftr-412	1884	2	french	french	ADJ
ftr-412	1884	3	government	government	NOUN
ftr-412	1884	4	has	have	AUX
ftr-412	1884	5	transposed	transpose	VERB
ftr-412	1884	6	the	the	DET
ftr-412	1884	7	eu	eu	PROPN
ftr-412	1884	8	e	e	PROPN
ftr-412	1884	9	-	-	NOUN
ftr-412	1884	10	signature	signature	NOUN
ftr-412	1884	11	directive	directive	NOUN
ftr-412	1884	12	into	into	ADP
ftr-412	1884	13	french	french	ADJ
ftr-412	1884	14	law	law	NOUN
ftr-412	1884	15	(	(	PUNCT
ftr-412	1884	16	march	march	PROPN
ftr-412	1884	17	2000	2000	NUM
ftr-412	1884	18	)	)	PUNCT
ftr-412	1884	19	and	and	CCONJ
ftr-412	1884	20	has	have	VERB
ftr-412	1884	21	an	an	DET
ftr-412	1884	22	e	e	NOUN
ftr-412	1884	23	-	-	NOUN
ftr-412	1884	24	signature	signature	ADJ
ftr-412	1884	25	framework	framework	NOUN
ftr-412	1884	26	policy	policy	NOUN
ftr-412	1884	27	(	(	PUNCT
ftr-412	1884	28	pris	pris	PROPN
ftr-412	1884	29	,	,	PUNCT
ftr-412	1884	30	july	july	PROPN
ftr-412	1884	31	2005	2005	NUM
ftr-412	1884	32	)	)	PUNCT
ftr-412	1884	33	.	.	PUNCT
ftr-412	1885	1	the	the	DET
ftr-412	1885	2	government	government	NOUN
ftr-412	1885	3	has	have	AUX
ftr-412	1885	4	launched	launch	VERB
ftr-412	1885	5	an	an	DET
ftr-412	1885	6	e	e	NOUN
ftr-412	1885	7	-	-	ADJ
ftr-412	1885	8	id	id	ADJ
ftr-412	1885	9	project	project	NOUN
ftr-412	1885	10	called	call	VERB
ftr-412	1885	11	ines	ine	NOUN
ftr-412	1885	12	(	(	PUNCT
ftr-412	1885	13	identité	identité	X
ftr-412	1885	14	nationale	nationale	ADJ
ftr-412	1885	15	electonique	electonique	PROPN
ftr-412	1885	16	sécuriséé	sécuriséé	PROPN
ftr-412	1885	17	)	)	PUNCT
ftr-412	1885	18	that	that	PRON
ftr-412	1885	19	was	be	AUX
ftr-412	1885	20	endorsed	endorse	VERB
ftr-412	1885	21	by	by	ADP
ftr-412	1885	22	the	the	DET
ftr-412	1885	23	prime	prime	ADJ
ftr-412	1885	24	minister	minister	NOUN
ftr-412	1885	25	(	(	PUNCT
ftr-412	1885	26	april	april	PROPN
ftr-412	1885	27	11	11	NUM
ftr-412	1885	28	,	,	PUNCT
ftr-412	1885	29	2005	2005	NUM
ftr-412	1885	30	)	)	PUNCT
ftr-412	1885	31	.	.	PUNCT
ftr-412	1886	1	the	the	DET
ftr-412	1886	2	future	future	ADJ
ftr-412	1886	3	french	french	ADJ
ftr-412	1886	4	e	e	NOUN
ftr-412	1886	5	-	-	ADJ
ftr-412	1886	6	id	id	ADJ
ftr-412	1886	7	card	card	NOUN
ftr-412	1886	8	will	will	AUX
ftr-412	1886	9	have	have	VERB
ftr-412	1886	10	a	a	DET
ftr-412	1886	11	microchip	microchip	NOUN
ftr-412	1886	12	containing	contain	VERB
ftr-412	1886	13	all	all	DET
ftr-412	1886	14	identity	identity	NOUN
ftr-412	1886	15	information	information	NOUN
ftr-412	1886	16	about	about	ADP
ftr-412	1886	17	the	the	DET
ftr-412	1886	18	holder	holder	NOUN
ftr-412	1886	19	,	,	PUNCT
ftr-412	1886	20	two	two	NUM
ftr-412	1886	21	biometric	biometric	ADJ
ftr-412	1886	22	identifiers	identifier	NOUN
ftr-412	1886	23	(	(	PUNCT
ftr-412	1886	24	facial	facial	ADJ
ftr-412	1886	25	and	and	CCONJ
ftr-412	1886	26	fingerprint	fingerprint	NOUN
ftr-412	1886	27	)	)	PUNCT
ftr-412	1886	28	,	,	PUNCT
ftr-412	1886	29	and	and	CCONJ
ftr-412	1886	30	an	an	DET
ftr-412	1886	31	electronic	electronic	ADJ
ftr-412	1886	32	signature	signature	NOUN
ftr-412	1886	33	.	.	PUNCT
ftr-412	1887	1	personal	personal	ADJ
ftr-412	1887	2	information	information	NOUN
ftr-412	1887	3	would	would	AUX
ftr-412	1887	4	be	be	AUX
ftr-412	1887	5	stored	store	VERB
ftr-412	1887	6	in	in	ADP
ftr-412	1887	7	a	a	DET
ftr-412	1887	8	new	new	ADJ
ftr-412	1887	9	database	database	NOUN
ftr-412	1887	10	,	,	PUNCT
ftr-412	1887	11	and	and	CCONJ
ftr-412	1887	12	biometric	biometric	ADJ
ftr-412	1887	13	data	datum	NOUN
ftr-412	1887	14	stored	store	VERB
ftr-412	1887	15	anonymously	anonymously	ADV
ftr-412	1887	16	in	in	ADP
ftr-412	1887	17	a	a	DET
ftr-412	1887	18	separate	separate	ADJ
ftr-412	1887	19	file	file	NOUN
ftr-412	1887	20	.	.	PUNCT
ftr-412	1888	1	the	the	DET
ftr-412	1888	2	french	french	ADJ
ftr-412	1888	3	e	e	X
ftr-412	1888	4	-	-	NOUN
ftr-412	1888	5	id	id	NOUN
ftr-412	1888	6	will	will	AUX
ftr-412	1888	7	be	be	AUX
ftr-412	1888	8	mandatory	mandatory	ADJ
ftr-412	1888	9	,	,	PUNCT
ftr-412	1888	10	and	and	CCONJ
ftr-412	1888	11	citizens	citizen	NOUN
ftr-412	1888	12	will	will	AUX
ftr-412	1888	13	charged	charge	VERB
ftr-412	1888	14	a	a	DET
ftr-412	1888	15	fee	fee	NOUN
ftr-412	1888	16	.	.	PUNCT
ftr-412	1889	1	(	(	PUNCT
ftr-412	1889	2	2	2	X
ftr-412	1889	3	)	)	PUNCT
ftr-412	1889	4	electronic	electronic	ADJ
ftr-412	1889	5	portal	portal	NOUN
ftr-412	1889	6	.	.	PUNCT
ftr-412	1890	1	the	the	DET
ftr-412	1890	2	public	public	ADJ
ftr-412	1890	3	portal	portal	PROPN
ftr-412	1890	4	http://service-public.fr/	http://service-public.fr/	PROPN
ftr-412	1890	5	provides	provide	VERB
ftr-412	1890	6	a	a	DET
ftr-412	1890	7	comprehensive	comprehensive	ADJ
ftr-412	1890	8	single	single	ADJ
ftr-412	1890	9	access	access	NOUN
ftr-412	1890	10	point	point	NOUN
ftr-412	1890	11	to	to	ADP
ftr-412	1890	12	information	information	NOUN
ftr-412	1890	13	and	and	CCONJ
ftr-412	1890	14	services	service	NOUN
ftr-412	1890	15	for	for	ADP
ftr-412	1890	16	citizens	citizen	NOUN
ftr-412	1890	17	(	(	PUNCT
ftr-412	1890	18	since	since	SCONJ
ftr-412	1890	19	october	october	PROPN
ftr-412	1890	20	2002	2002	NUM
ftr-412	1890	21	)	)	PUNCT
ftr-412	1890	22	and	and	CCONJ
ftr-412	1890	23	for	for	ADP
ftr-412	1890	24	businesses	business	NOUN
ftr-412	1890	25	(	(	PUNCT
ftr-412	1890	26	since	since	SCONJ
ftr-412	1890	27	november	november	PROPN
ftr-412	1890	28	2003	2003	NUM
ftr-412	1890	29	)	)	PUNCT
ftr-412	1890	30	.	.	PUNCT
ftr-412	1891	1	however	however	ADV
ftr-412	1891	2	,	,	PUNCT
ftr-412	1891	3	it	it	PRON
ftr-412	1891	4	does	do	AUX
ftr-412	1891	5	no	no	PRON
ftr-412	1891	6	more	more	ADV
ftr-412	1891	7	than	than	SCONJ
ftr-412	1891	8	provide	provide	VERB
ftr-412	1891	9	information	information	NOUN
ftr-412	1891	10	.	.	PUNCT
ftr-412	1892	1	(	(	PUNCT
ftr-412	1892	2	3	3	X
ftr-412	1892	3	)	)	PUNCT
ftr-412	1892	4	tax	tax	NOUN
ftr-412	1892	5	administration	administration	NOUN
ftr-412	1892	6	&	&	CCONJ
ftr-412	1892	7	technology	technology	PROPN
ftr-412	1892	8	.	.	PUNCT
ftr-412	1893	1	in	in	ADP
ftr-412	1893	2	spite	spite	NOUN
ftr-412	1893	3	of	of	ADP
ftr-412	1893	4	french	french	ADJ
ftr-412	1893	5	resistance	resistance	NOUN
ftr-412	1893	6	to	to	ADP
ftr-412	1893	7	e	e	NOUN
ftr-412	1893	8	-	-	NOUN
ftr-412	1893	9	id	id	VERB
ftr-412	1893	10	cards	card	NOUN
ftr-412	1893	11	,	,	PUNCT
ftr-412	1893	12	in	in	ADP
ftr-412	1893	13	the	the	DET
ftr-412	1893	14	tax	tax	NOUN
ftr-412	1893	15	area	area	NOUN
ftr-412	1893	16	technology	technology	NOUN
ftr-412	1893	17	is	be	AUX
ftr-412	1893	18	welcomed	welcome	VERB
ftr-412	1893	19	.	.	PUNCT
ftr-412	1894	1	personal	personal	ADJ
ftr-412	1894	2	and	and	CCONJ
ftr-412	1894	3	corporate	corporate	ADJ
ftr-412	1894	4	income	income	NOUN
ftr-412	1894	5	tax	tax	NOUN
ftr-412	1894	6	returns	return	NOUN
ftr-412	1894	7	,	,	PUNCT
ftr-412	1894	8	declarations	declaration	NOUN
ftr-412	1894	9	and	and	CCONJ
ftr-412	1894	10	payments	payment	NOUN
ftr-412	1894	11	are	be	AUX
ftr-412	1894	12	fully	fully	ADV
ftr-412	1894	13	digitized	digitize	VERB
ftr-412	1894	14	.	.	PUNCT
ftr-412	1895	1	accessed	access	VERB
ftr-412	1895	2	at	at	ADP
ftr-412	1895	3	http://www.impots.gouv.fr/.	http://www.impots.gouv.fr/.	PROPN
ftr-412	1895	4	online	online	ADJ
ftr-412	1895	5	declaration	declaration	NOUN
ftr-412	1895	6	and	and	CCONJ
ftr-412	1895	7	payment	payment	NOUN
ftr-412	1895	8	of	of	ADP
ftr-412	1895	9	vat	vat	NOUN
ftr-412	1895	10	obligations	obligation	NOUN
ftr-412	1895	11	can	can	AUX
ftr-412	1895	12	be	be	AUX
ftr-412	1895	13	accomplished	accomplish	VERB
ftr-412	1895	14	in	in	ADP
ftr-412	1895	15	full	full	ADJ
ftr-412	1895	16	digital	digital	ADJ
ftr-412	1895	17	format	format	NOUN
ftr-412	1895	18	.	.	PUNCT
ftr-412	1896	1	accessed	access	VERB
ftr-412	1896	2	at	at	ADP
ftr-412	1896	3	http://tva.dgi.minefi.gouv.fr/.	http://tva.dgi.minefi.gouv.fr/.	NOUN
ftr-412	1896	4	a	a	DET
ftr-412	1896	5	full	full	ADJ
ftr-412	1896	6	service	service	NOUN
ftr-412	1896	7	e	e	NOUN
ftr-412	1896	8	-	-	NOUN
ftr-412	1896	9	customs	customs	ADJ
ftr-412	1896	10	function	function	NOUN
ftr-412	1896	11	for	for	ADP
ftr-412	1896	12	declarations	declaration	NOUN
ftr-412	1896	13	and	and	CCONJ
ftr-412	1896	14	payments	payment	NOUN
ftr-412	1896	15	is	be	AUX
ftr-412	1896	16	also	also	ADV
ftr-412	1896	17	in	in	ADP
ftr-412	1896	18	place	place	NOUN
ftr-412	1896	19	.	.	PUNCT
ftr-412	1897	1	accessed	access	VERB
ftr-412	1897	2	at	at	ADP
ftr-412	1897	3	http://www.douane.gouv.fr/.	http://www.douane.gouv.fr/.	NOUN
ftr-412	1897	4	thus	thus	ADV
ftr-412	1897	5	,	,	PUNCT
ftr-412	1897	6	the	the	DET
ftr-412	1897	7	entire	entire	ADJ
ftr-412	1897	8	french	french	ADJ
ftr-412	1897	9	tax	tax	NOUN
ftr-412	1897	10	system	system	NOUN
ftr-412	1897	11	is	be	AUX
ftr-412	1897	12	benchmarked	benchmarke	VERB
ftr-412	1897	13	at	at	ADP
ftr-412	1897	14	“	"	PUNCT
ftr-412	1897	15	stage	stage	NOUN
ftr-412	1897	16	4	4	NUM
ftr-412	1897	17	”	"	PUNCT
ftr-412	1897	18	compliance	compliance	NOUN
ftr-412	1897	19	.	.	PUNCT
ftr-412	1898	1	i	i	PRON
ftr-412	1898	2	d.	d.	PROPN
ftr-412	1898	3	at	at	ADP
ftr-412	1898	4	17780	17780	NUM
ftr-412	1898	5	,	,	PUNCT
ftr-412	1898	6	185	185	NUM
ftr-412	1898	7	,	,	PUNCT
ftr-412	1898	8	195	195	NUM
ftr-412	1898	9	,	,	PUNCT
ftr-412	1898	10	197	197	NUM
ftr-412	1898	11	,	,	PUNCT
ftr-412	1898	12	&	&	CCONJ
ftr-412	1898	13	201	201	NUM
ftr-412	1898	14	-	-	SYM
ftr-412	1898	15	02	02	NUM
ftr-412	1898	16	.	.	PUNCT
ftr-412	1899	1	germany	germany	PROPN
ftr-412	1899	2	.	.	PUNCT
ftr-412	1900	1	(	(	PUNCT
ftr-412	1900	2	1	1	X
ftr-412	1900	3	)	)	PUNCT
ftr-412	1900	4	smart	smart	ADJ
ftr-412	1900	5	i	i	PROPN
ftr-412	1900	6	d	d	PROPN
ftr-412	1900	7	cards	card	NOUN
ftr-412	1900	8	.	.	PUNCT
ftr-412	1901	1	biometric	biometric	ADJ
ftr-412	1901	2	passports	passport	NOUN
ftr-412	1901	3	were	be	AUX
ftr-412	1901	4	issued	issue	VERB
ftr-412	1901	5	by	by	ADP
ftr-412	1901	6	germany	germany	PROPN
ftr-412	1901	7	,	,	PUNCT
ftr-412	1901	8	beginning	begin	VERB
ftr-412	1901	9	on	on	ADP
ftr-412	1901	10	november	november	PROPN
ftr-412	1901	11	1	1	NUM
ftr-412	1901	12	,	,	PUNCT
ftr-412	1901	13	2005	2005	NUM
ftr-412	1901	14	.	.	PUNCT
ftr-412	1902	1	the	the	DET
ftr-412	1902	2	passports	passport	NOUN
ftr-412	1902	3	contained	contain	VERB
ftr-412	1902	4	an	an	DET
ftr-412	1902	5	embedded	embed	VERB
ftr-412	1902	6	radio	radio	NOUN
ftr-412	1902	7	frequency	frequency	NOUN
ftr-412	1902	8	identification	identification	NOUN
ftr-412	1902	9	(	(	PUNCT
ftr-412	1902	10	rfid	rfid	NOUN
ftr-412	1902	11	)	)	PUNCT
ftr-412	1902	12	chip	chip	NOUN
ftr-412	1902	13	storing	store	VERB
ftr-412	1902	14	personal	personal	ADJ
ftr-412	1902	15	data	datum	NOUN
ftr-412	1902	16	as	as	ADV
ftr-412	1902	17	well	well	ADV
ftr-412	1902	18	as	as	ADP
ftr-412	1902	19	digital	digital	ADJ
ftr-412	1902	20	facial	facial	ADJ
ftr-412	1902	21	image	image	NOUN
ftr-412	1902	22	,	,	PUNCT
ftr-412	1902	23	with	with	ADP
ftr-412	1902	24	a	a	DET
ftr-412	1902	25	scan	scan	NOUN
ftr-412	1902	26	of	of	ADP
ftr-412	1902	27	the	the	DET
ftr-412	1902	28	right	right	NOUN
ftr-412	1902	29	and	and	CCONJ
ftr-412	1902	30	left	leave	VERB
ftr-412	1902	31	index	index	NOUN
ftr-412	1902	32	fingerprint	fingerprint	NOUN
ftr-412	1902	33	scheduled	schedule	VERB
ftr-412	1902	34	added	add	VERB
ftr-412	1902	35	in	in	ADP
ftr-412	1902	36	march	march	PROPN
ftr-412	1902	37	2007	2007	NUM
ftr-412	1902	38	.	.	PUNCT
ftr-412	1903	1	other	other	ADJ
ftr-412	1903	2	than	than	ADP
ftr-412	1903	3	this	this	DET
ftr-412	1903	4	passport	passport	NOUN
ftr-412	1903	5	application	application	NOUN
ftr-412	1903	6	,	,	PUNCT
ftr-412	1903	7	there	there	PRON
ftr-412	1903	8	is	be	VERB
ftr-412	1903	9	no	no	DET
ftr-412	1903	10	e	e	NOUN
ftr-412	1903	11	-	-	ADJ
ftr-412	1903	12	id	id	ADJ
ftr-412	1903	13	infrastructure	infrastructure	NOUN
ftr-412	1903	14	currently	currently	ADV
ftr-412	1903	15	in	in	ADP
ftr-412	1903	16	use	use	NOUN
ftr-412	1903	17	.	.	PUNCT
ftr-412	1904	1	however	however	ADV
ftr-412	1904	2	,	,	PUNCT
ftr-412	1904	3	an	an	DET
ftr-412	1904	4	e	e	NOUN
ftr-412	1904	5	-	-	ADJ
ftr-412	1904	6	id	id	ADJ
ftr-412	1904	7	project	project	NOUN
ftr-412	1904	8	has	have	AUX
ftr-412	1904	9	been	be	AUX
ftr-412	1904	10	launched	launch	VERB
ftr-412	1904	11	with	with	ADP
ftr-412	1904	12	pilots	pilot	NOUN
ftr-412	1904	13	carried	carry	VERB
ftr-412	1904	14	out	out	ADP
ftr-412	1904	15	in	in	ADP
ftr-412	1904	16	2002	2002	NUM
ftr-412	1904	17	.	.	PUNCT
ftr-412	1905	1	the	the	DET
ftr-412	1905	2	german	german	ADJ
ftr-412	1905	3	e	e	NOUN
ftr-412	1905	4	-	-	ADJ
ftr-412	1905	5	id	id	ADJ
ftr-412	1905	6	card	card	NOUN
ftr-412	1905	7	(	(	PUNCT
ftr-412	1905	8	digitale	digitale	ADJ
ftr-412	1905	9	personalausweis	personalausweis	NOUN
ftr-412	1905	10	)	)	PUNCT
ftr-412	1905	11	will	will	AUX
ftr-412	1905	12	include	include	VERB
ftr-412	1905	13	an	an	DET
ftr-412	1905	14	electronic	electronic	ADJ
ftr-412	1905	15	signature	signature	NOUN
ftr-412	1905	16	and	and	CCONJ
ftr-412	1905	17	biometric	biometric	ADJ
ftr-412	1905	18	identifiers	identifier	NOUN
ftr-412	1905	19	stored	store	VERB
ftr-412	1905	20	on	on	ADP
ftr-412	1905	21	a	a	DET
ftr-412	1905	22	smart	smart	ADJ
ftr-412	1905	23	2006	2006	NUM
ftr-412	1905	24	]	]	PUNCT
ftr-412	1905	25	biometrics	biometric	NOUN
ftr-412	1905	26	:	:	PUNCT
ftr-412	1905	27	solving	solve	VERB
ftr-412	1905	28	the	the	DET
ftr-412	1905	29	regressivity	regressivity	NOUN
ftr-412	1905	30	of	of	ADP
ftr-412	1905	31	vats	vat	NOUN
ftr-412	1905	32	and	and	CCONJ
ftr-412	1905	33	rsts	rst	VERB
ftr-412	1905	34	725	725	NUM
ftr-412	1905	35	card	card	NOUN
ftr-412	1905	36	.	.	PUNCT
ftr-412	1906	1	in	in	ADP
ftr-412	1906	2	march	march	PROPN
ftr-412	1906	3	2005	2005	NUM
ftr-412	1906	4	the	the	DET
ftr-412	1906	5	german	german	ADJ
ftr-412	1906	6	government	government	NOUN
ftr-412	1906	7	presented	present	VERB
ftr-412	1906	8	a	a	DET
ftr-412	1906	9	plan	plan	NOUN
ftr-412	1906	10	aimed	aim	VERB
ftr-412	1906	11	at	at	ADP
ftr-412	1906	12	a	a	DET
ftr-412	1906	13	common	common	ADJ
ftr-412	1906	14	e	e	NOUN
ftr-412	1906	15	-	-	NOUN
ftr-412	1906	16	card	card	ADJ
ftr-412	1906	17	strategy	strategy	NOUN
ftr-412	1906	18	to	to	PART
ftr-412	1906	19	coordinate	coordinate	VERB
ftr-412	1906	20	the	the	DET
ftr-412	1906	21	various	various	ADJ
ftr-412	1906	22	e	e	NOUN
ftr-412	1906	23	-	-	NOUN
ftr-412	1906	24	card	card	NOUN
ftr-412	1906	25	projects	project	NOUN
ftr-412	1906	26	ongoing	ongoing	ADJ
ftr-412	1906	27	in	in	ADP
ftr-412	1906	28	germany	germany	PROPN
ftr-412	1906	29	(	(	PUNCT
ftr-412	1906	30	e	e	NOUN
ftr-412	1906	31	-	-	NOUN
ftr-412	1906	32	health	health	NOUN
ftr-412	1906	33	card	card	NOUN
ftr-412	1906	34	,	,	PUNCT
ftr-412	1906	35	e	e	NOUN
ftr-412	1906	36	-	-	ADJ
ftr-412	1906	37	id	id	ADJ
ftr-412	1906	38	card	card	NOUN
ftr-412	1906	39	and	and	CCONJ
ftr-412	1906	40	the	the	DET
ftr-412	1906	41	jobs	job	NOUN
ftr-412	1906	42	card	card	NOUN
ftr-412	1906	43	)	)	PUNCT
ftr-412	1906	44	.	.	PUNCT
ftr-412	1907	1	the	the	DET
ftr-412	1907	2	german	german	ADJ
ftr-412	1907	3	e	e	NOUN
ftr-412	1907	4	-	-	ADJ
ftr-412	1907	5	id	id	ADJ
ftr-412	1907	6	card	card	NOUN
ftr-412	1907	7	will	will	AUX
ftr-412	1907	8	be	be	AUX
ftr-412	1907	9	introduced	introduce	VERB
ftr-412	1907	10	in	in	ADP
ftr-412	1907	11	2007	2007	NUM
ftr-412	1907	12	.	.	PUNCT
ftr-412	1908	1	(	(	PUNCT
ftr-412	1908	2	2	2	X
ftr-412	1908	3	)	)	PUNCT
ftr-412	1908	4	electronic	electronic	ADJ
ftr-412	1908	5	portal	portal	NOUN
ftr-412	1908	6	.	.	PUNCT
ftr-412	1909	1	the	the	DET
ftr-412	1909	2	german	german	ADJ
ftr-412	1909	3	e	e	ADJ
ftr-412	1909	4	-	-	ADJ
ftr-412	1909	5	government	government	ADJ
ftr-412	1909	6	portal	portal	NOUN
ftr-412	1909	7	http://www.bund.de/	http://www.bund.de/	X
ftr-412	1909	8	is	be	AUX
ftr-412	1909	9	passive	passive	ADJ
ftr-412	1909	10	,	,	PUNCT
ftr-412	1909	11	provides	provide	VERB
ftr-412	1909	12	access	access	NOUN
ftr-412	1909	13	to	to	ADP
ftr-412	1909	14	the	the	DET
ftr-412	1909	15	services	service	NOUN
ftr-412	1909	16	of	of	ADP
ftr-412	1909	17	the	the	DET
ftr-412	1909	18	federal	federal	PROPN
ftr-412	1909	19	administration	administration	NOUN
ftr-412	1909	20	as	as	ADV
ftr-412	1909	21	well	well	ADV
ftr-412	1909	22	as	as	ADP
ftr-412	1909	23	entry	entry	NOUN
ftr-412	1909	24	into	into	ADP
ftr-412	1909	25	the	the	DET
ftr-412	1909	26	state	state	NOUN
ftr-412	1909	27	and	and	CCONJ
ftr-412	1909	28	municipality	municipality	NOUN
ftr-412	1909	29	web	web	NOUN
ftr-412	1909	30	sites	site	NOUN
ftr-412	1909	31	.	.	PUNCT
ftr-412	1910	1	there	there	PRON
ftr-412	1910	2	is	be	VERB
ftr-412	1910	3	access	access	NOUN
ftr-412	1910	4	to	to	ADP
ftr-412	1910	5	an	an	DET
ftr-412	1910	6	online	online	ADJ
ftr-412	1910	7	forms	form	NOUN
ftr-412	1910	8	server	server	NOUN
ftr-412	1910	9	.	.	PUNCT
ftr-412	1911	1	a	a	DET
ftr-412	1911	2	december	december	PROPN
ftr-412	1911	3	1	1	NUM
ftr-412	1911	4	,	,	PUNCT
ftr-412	1911	5	2001	2001	NUM
ftr-412	1911	6	survey	survey	NOUN
ftr-412	1911	7	identified	identify	VERB
ftr-412	1911	8	375	375	NUM
ftr-412	1911	9	services	service	NOUN
ftr-412	1911	10	that	that	PRON
ftr-412	1911	11	would	would	AUX
ftr-412	1911	12	be	be	AUX
ftr-412	1911	13	moved	move	VERB
ftr-412	1911	14	on	on	ADP
ftr-412	1911	15	line	line	NOUN
ftr-412	1911	16	by	by	ADP
ftr-412	1911	17	2005	2005	NUM
ftr-412	1911	18	(	(	PUNCT
ftr-412	1911	19	a	a	DET
ftr-412	1911	20	figure	figure	NOUN
ftr-412	1911	21	that	that	PRON
ftr-412	1911	22	was	be	AUX
ftr-412	1911	23	surpassed	surpass	VERB
ftr-412	1911	24	by	by	ADP
ftr-412	1911	25	march	march	PROPN
ftr-412	1911	26	18	18	NUM
ftr-412	1911	27	,	,	PUNCT
ftr-412	1911	28	2005	2005	NUM
ftr-412	1911	29	)	)	PUNCT
ftr-412	1911	30	.	.	PUNCT
ftr-412	1912	1	(	(	PUNCT
ftr-412	1912	2	3	3	X
ftr-412	1912	3	)	)	PUNCT
ftr-412	1912	4	tax	tax	NOUN
ftr-412	1912	5	administration	administration	NOUN
ftr-412	1912	6	&	&	CCONJ
ftr-412	1912	7	technology	technology	PROPN
ftr-412	1912	8	.	.	PUNCT
ftr-412	1913	1	the	the	DET
ftr-412	1913	2	tax	tax	NOUN
ftr-412	1913	3	-	-	PUNCT
ftr-412	1913	4	specific	specific	ADJ
ftr-412	1913	5	functionality	functionality	NOUN
ftr-412	1913	6	on	on	ADP
ftr-412	1913	7	the	the	DET
ftr-412	1913	8	internet	internet	NOUN
ftr-412	1913	9	is	be	AUX
ftr-412	1913	10	interactional	interactional	ADJ
ftr-412	1913	11	and	and	CCONJ
ftr-412	1913	12	transactional	transactional	ADJ
ftr-412	1913	13	,	,	PUNCT
ftr-412	1913	14	exceeding	exceed	VERB
ftr-412	1913	15	the	the	DET
ftr-412	1913	16	internet	internet	NOUN
ftr-412	1913	17	functionality	functionality	NOUN
ftr-412	1913	18	of	of	ADP
ftr-412	1913	19	government	government	NOUN
ftr-412	1913	20	overall	overall	ADV
ftr-412	1913	21	.	.	PUNCT
ftr-412	1914	1	the	the	DET
ftr-412	1914	2	elster	elster	PROPN
ftr-412	1914	3	website	website	NOUN
ftr-412	1914	4	enables	enable	VERB
ftr-412	1914	5	online	online	ADJ
ftr-412	1914	6	filing	filing	NOUN
ftr-412	1914	7	and	and	CCONJ
ftr-412	1914	8	payment	payment	NOUN
ftr-412	1914	9	of	of	ADP
ftr-412	1914	10	personal	personal	ADJ
ftr-412	1914	11	and	and	CCONJ
ftr-412	1914	12	corporate	corporate	ADJ
ftr-412	1914	13	income	income	NOUN
ftr-412	1914	14	tax	tax	NOUN
ftr-412	1914	15	returns	return	NOUN
ftr-412	1914	16	as	as	ADV
ftr-412	1914	17	well	well	ADV
ftr-412	1914	18	as	as	ADP
ftr-412	1914	19	vat	vat	NOUN
ftr-412	1914	20	declarations	declaration	NOUN
ftr-412	1914	21	,	,	PUNCT
ftr-412	1914	22	returns	return	NOUN
ftr-412	1914	23	,	,	PUNCT
ftr-412	1914	24	and	and	CCONJ
ftr-412	1914	25	payments	payment	NOUN
ftr-412	1914	26	.	.	PUNCT
ftr-412	1915	1	accessed	access	VERB
ftr-412	1915	2	at	at	ADP
ftr-412	1915	3	http://www.elster.de/.	http://www.elster.de/.	ADV
ftr-412	1915	4	comparable	comparable	ADJ
ftr-412	1915	5	capacity	capacity	NOUN
ftr-412	1915	6	for	for	ADP
ftr-412	1915	7	the	the	DET
ftr-412	1915	8	submission	submission	NOUN
ftr-412	1915	9	of	of	ADP
ftr-412	1915	10	customs	custom	NOUN
ftr-412	1915	11	declarations	declaration	NOUN
ftr-412	1915	12	and	and	CCONJ
ftr-412	1915	13	payments	payment	NOUN
ftr-412	1915	14	was	be	AUX
ftr-412	1915	15	launched	launch	VERB
ftr-412	1915	16	in	in	ADP
ftr-412	1915	17	october	october	PROPN
ftr-412	1915	18	2002	2002	NUM
ftr-412	1915	19	.	.	PUNCT
ftr-412	1916	1	accessed	access	VERB
ftr-412	1916	2	at	at	ADP
ftr-412	1916	3	http://www.zoll-d.de/.	http://www.zoll-d.de/.	ADV
ftr-412	1916	4	thus	thus	ADV
ftr-412	1916	5	,	,	PUNCT
ftr-412	1916	6	the	the	DET
ftr-412	1916	7	entire	entire	ADJ
ftr-412	1916	8	german	german	ADJ
ftr-412	1916	9	tax	tax	NOUN
ftr-412	1916	10	system	system	NOUN
ftr-412	1916	11	is	be	AUX
ftr-412	1916	12	benchmarked	benchmarke	VERB
ftr-412	1916	13	at	at	ADP
ftr-412	1916	14	“	"	PUNCT
ftr-412	1916	15	stage	stage	NOUN
ftr-412	1916	16	4	4	NUM
ftr-412	1916	17	”	"	PUNCT
ftr-412	1916	18	compliance	compliance	NOUN
ftr-412	1916	19	.	.	PUNCT
ftr-412	1917	1	i	i	PRON
ftr-412	1917	2	d.	d.	PROPN
ftr-412	1917	3	at	at	ADP
ftr-412	1917	4	20607	20607	NUM
ftr-412	1917	5	,	,	PUNCT
ftr-412	1917	6	214	214	NUM
ftr-412	1917	7	,	,	PUNCT
ftr-412	1917	8	221	221	NUM
ftr-412	1917	9	,	,	PUNCT
ftr-412	1917	10	223	223	NUM
ftr-412	1917	11	,	,	PUNCT
ftr-412	1917	12	&	&	CCONJ
ftr-412	1917	13	227	227	NUM
ftr-412	1917	14	-	-	SYM
ftr-412	1917	15	28	28	NUM
ftr-412	1917	16	.	.	PUNCT
ftr-412	1918	1	greece	greece	PROPN
ftr-412	1918	2	.	.	PUNCT
ftr-412	1919	1	(	(	PUNCT
ftr-412	1919	2	1	1	X
ftr-412	1919	3	)	)	PUNCT
ftr-412	1919	4	smart	smart	ADJ
ftr-412	1919	5	i	i	PROPN
ftr-412	1919	6	d	d	PROPN
ftr-412	1919	7	cards	card	NOUN
ftr-412	1919	8	.	.	PUNCT
ftr-412	1920	1	there	there	PRON
ftr-412	1920	2	is	be	VERB
ftr-412	1920	3	no	no	DET
ftr-412	1920	4	centralized	centralized	ADJ
ftr-412	1920	5	e	e	NOUN
ftr-412	1920	6	-	-	ADJ
ftr-412	1920	7	id	id	ADJ
ftr-412	1920	8	infrastructure	infrastructure	NOUN
ftr-412	1920	9	in	in	ADP
ftr-412	1920	10	greece	greece	PROPN
ftr-412	1920	11	,	,	PUNCT
ftr-412	1920	12	and	and	CCONJ
ftr-412	1920	13	there	there	PRON
ftr-412	1920	14	is	be	VERB
ftr-412	1920	15	no	no	DET
ftr-412	1920	16	plan	plan	NOUN
ftr-412	1920	17	to	to	PART
ftr-412	1920	18	adopt	adopt	VERB
ftr-412	1920	19	one	one	NUM
ftr-412	1920	20	.	.	PUNCT
ftr-412	1921	1	the	the	DET
ftr-412	1921	2	government	government	NOUN
ftr-412	1921	3	has	have	AUX
ftr-412	1921	4	presented	present	VERB
ftr-412	1921	5	a	a	DET
ftr-412	1921	6	digital	digital	ADJ
ftr-412	1921	7	strategy	strategy	NOUN
ftr-412	1921	8	for	for	ADP
ftr-412	1921	9	the	the	DET
ftr-412	1921	10	period	period	NOUN
ftr-412	1921	11	2006	2006	NUM
ftr-412	1921	12	-	-	SYM
ftr-412	1921	13	2013	2013	NUM
ftr-412	1921	14	which	which	PRON
ftr-412	1921	15	would	would	AUX
ftr-412	1921	16	enable	enable	VERB
ftr-412	1921	17	a	a	DET
ftr-412	1921	18	“	"	PUNCT
ftr-412	1921	19	great	great	ADJ
ftr-412	1921	20	leap	leap	NOUN
ftr-412	1921	21	,	,	PUNCT
ftr-412	1921	22	”	"	PUNCT
ftr-412	1921	23	but	but	CCONJ
ftr-412	1921	24	nothing	nothing	PRON
ftr-412	1921	25	in	in	ADP
ftr-412	1921	26	the	the	DET
ftr-412	1921	27	strategy	strategy	NOUN
ftr-412	1921	28	considers	consider	VERB
ftr-412	1921	29	e	e	NOUN
ftr-412	1921	30	-	-	NOUN
ftr-412	1921	31	id	id	NOUN
ftr-412	1921	32	’s	’s	NOUN
ftr-412	1921	33	.	.	PUNCT
ftr-412	1922	1	government	government	NOUN
ftr-412	1922	2	sanctioned	sanction	VERB
ftr-412	1922	3	digital	digital	ADJ
ftr-412	1922	4	signatures	signature	NOUN
ftr-412	1922	5	are	be	AUX
ftr-412	1922	6	part	part	NOUN
ftr-412	1922	7	of	of	ADP
ftr-412	1922	8	the	the	DET
ftr-412	1922	9	strategic	strategic	ADJ
ftr-412	1922	10	plan	plan	NOUN
ftr-412	1922	11	,	,	PUNCT
ftr-412	1922	12	and	and	CCONJ
ftr-412	1922	13	are	be	AUX
ftr-412	1922	14	expected	expect	VERB
ftr-412	1922	15	in	in	ADP
ftr-412	1922	16	2008	2008	NUM
ftr-412	1922	17	.	.	PUNCT
ftr-412	1923	1	(	(	PUNCT
ftr-412	1923	2	2	2	X
ftr-412	1923	3	)	)	PUNCT
ftr-412	1923	4	electronic	electronic	ADJ
ftr-412	1923	5	portal	portal	NOUN
ftr-412	1923	6	.	.	PUNCT
ftr-412	1924	1	the	the	DET
ftr-412	1924	2	greek	greek	ADJ
ftr-412	1924	3	approach	approach	NOUN
ftr-412	1924	4	to	to	ADP
ftr-412	1924	5	e	e	NOUN
ftr-412	1924	6	-	-	NOUN
ftr-412	1924	7	government	government	NOUN
ftr-412	1924	8	has	have	AUX
ftr-412	1924	9	been	be	AUX
ftr-412	1924	10	decidedly	decidedly	ADV
ftr-412	1924	11	less	less	ADJ
ftr-412	1924	12	technology	technology	NOUN
ftr-412	1924	13	intensive	intensive	ADJ
ftr-412	1924	14	that	that	SCONJ
ftr-412	1924	15	other	other	ADJ
ftr-412	1924	16	member	member	NOUN
ftr-412	1924	17	states	state	NOUN
ftr-412	1924	18	.	.	PUNCT
ftr-412	1925	1	greece	greece	PROPN
ftr-412	1925	2	has	have	AUX
ftr-412	1925	3	establish	establish	VERB
ftr-412	1925	4	a	a	DET
ftr-412	1925	5	series	series	NOUN
ftr-412	1925	6	of	of	ADP
ftr-412	1925	7	physical	physical	ADJ
ftr-412	1925	8	location	location	NOUN
ftr-412	1925	9	–	–	PUNCT
ftr-412	1925	10	citizen	citizen	NOUN
ftr-412	1925	11	service	service	NOUN
ftr-412	1925	12	centers	center	NOUN
ftr-412	1925	13	(	(	PUNCT
ftr-412	1925	14	800	800	NUM
ftr-412	1925	15	currently	currently	ADV
ftr-412	1925	16	and	and	CCONJ
ftr-412	1925	17	expected	expect	VERB
ftr-412	1925	18	to	to	PART
ftr-412	1925	19	number	number	VERB
ftr-412	1925	20	over	over	ADP
ftr-412	1925	21	1,000	1,000	NUM
ftr-412	1925	22	)	)	PUNCT
ftr-412	1925	23	that	that	PRON
ftr-412	1925	24	provide	provide	VERB
ftr-412	1925	25	a	a	DET
ftr-412	1925	26	“	"	PUNCT
ftr-412	1925	27	one	one	NUM
ftr-412	1925	28	-	-	PUNCT
ftr-412	1925	29	stop	stop	VERB
ftr-412	1925	30	-	-	PUNCT
ftr-412	1925	31	shop	shop	NOUN
ftr-412	1925	32	”	"	PUNCT
ftr-412	1925	33	solution	solution	NOUN
ftr-412	1925	34	through	through	ADP
ftr-412	1925	35	a	a	DET
ftr-412	1925	36	linked	link	VERB
ftr-412	1925	37	ip	ip	NOUN
ftr-412	1925	38	network	network	NOUN
ftr-412	1925	39	that	that	PRON
ftr-412	1925	40	can	can	AUX
ftr-412	1925	41	be	be	AUX
ftr-412	1925	42	accessed	access	VERB
ftr-412	1925	43	through	through	ADP
ftr-412	1925	44	the	the	DET
ftr-412	1925	45	centers	center	NOUN
ftr-412	1925	46	,	,	PUNCT
ftr-412	1925	47	or	or	CCONJ
ftr-412	1925	48	over	over	ADP
ftr-412	1925	49	the	the	DET
ftr-412	1925	50	internet	internet	NOUN
ftr-412	1925	51	.	.	PUNCT
ftr-412	1926	1	the	the	DET
ftr-412	1926	2	centers	center	NOUN
ftr-412	1926	3	are	be	AUX
ftr-412	1926	4	open	open	ADJ
ftr-412	1926	5	8	8	NUM
ftr-412	1926	6	am	am	NOUN
ftr-412	1926	7	to	to	PART
ftr-412	1926	8	8	8	NUM
ftr-412	1926	9	pm	pm	NOUN
ftr-412	1926	10	monday	monday	PROPN
ftr-412	1926	11	through	through	ADP
ftr-412	1926	12	friday	friday	PROPN
ftr-412	1926	13	,	,	PUNCT
ftr-412	1926	14	and	and	CCONJ
ftr-412	1926	15	with	with	ADP
ftr-412	1926	16	limited	limited	ADJ
ftr-412	1926	17	hours	hour	NOUN
ftr-412	1926	18	on	on	ADP
ftr-412	1926	19	saturday	saturday	PROPN
ftr-412	1926	20	.	.	PUNCT
ftr-412	1927	1	internet	internet	NOUN
ftr-412	1927	2	access	access	NOUN
ftr-412	1927	3	is	be	AUX
ftr-412	1927	4	at	at	ADP
ftr-412	1927	5	http://www.kep.gov.gr/.	http://www.kep.gov.gr/.	PROPN
ftr-412	1927	6	however	however	ADV
ftr-412	1927	7	,	,	PUNCT
ftr-412	1927	8	the	the	DET
ftr-412	1927	9	greek	greek	ADJ
ftr-412	1927	10	approach	approach	NOUN
ftr-412	1927	11	has	have	VERB
ftr-412	1927	12	strong	strong	ADJ
ftr-412	1927	13	human	human	ADJ
ftr-412	1927	14	service	service	NOUN
ftr-412	1927	15	element	element	NOUN
ftr-412	1927	16	.	.	PUNCT
ftr-412	1928	1	(	(	PUNCT
ftr-412	1928	2	3	3	X
ftr-412	1928	3	)	)	PUNCT
ftr-412	1928	4	tax	tax	NOUN
ftr-412	1928	5	administration	administration	NOUN
ftr-412	1928	6	&	&	CCONJ
ftr-412	1928	7	technology	technology	PROPN
ftr-412	1928	8	.	.	PUNCT
ftr-412	1929	1	in	in	ADP
ftr-412	1929	2	the	the	DET
ftr-412	1929	3	tax	tax	NOUN
ftr-412	1929	4	area	area	NOUN
ftr-412	1929	5	the	the	DET
ftr-412	1929	6	digital	digital	ADJ
ftr-412	1929	7	services	service	NOUN
ftr-412	1929	8	theme	theme	NOUN
ftr-412	1929	9	is	be	AUX
ftr-412	1929	10	more	more	ADV
ftr-412	1929	11	in	in	ADP
ftr-412	1929	12	evidence	evidence	NOUN
ftr-412	1929	13	than	than	ADP
ftr-412	1929	14	in	in	ADP
ftr-412	1929	15	the	the	DET
ftr-412	1929	16	rest	rest	NOUN
ftr-412	1929	17	of	of	ADP
ftr-412	1929	18	the	the	DET
ftr-412	1929	19	greek	greek	ADJ
ftr-412	1929	20	approach	approach	NOUN
ftr-412	1929	21	to	to	ADP
ftr-412	1929	22	e	e	NOUN
ftr-412	1929	23	-	-	NOUN
ftr-412	1929	24	government	government	NOUN
ftr-412	1929	25	.	.	PUNCT
ftr-412	1930	1	the	the	DET
ftr-412	1930	2	personal	personal	ADJ
ftr-412	1930	3	and	and	CCONJ
ftr-412	1930	4	corporate	corporate	ADJ
ftr-412	1930	5	income	income	NOUN
ftr-412	1930	6	taxes	taxis	NOUN
ftr-412	1930	7	as	as	ADV
ftr-412	1930	8	well	well	ADV
ftr-412	1930	9	as	as	ADP
ftr-412	1930	10	vat	vat	NOUN
ftr-412	1930	11	(	(	PUNCT
ftr-412	1930	12	declarations	declaration	NOUN
ftr-412	1930	13	and	and	CCONJ
ftr-412	1930	14	notices	notice	NOUN
ftr-412	1930	15	of	of	ADP
ftr-412	1930	16	assessment	assessment	NOUN
ftr-412	1930	17	)	)	PUNCT
ftr-412	1930	18	and	and	CCONJ
ftr-412	1930	19	customs	custom	NOUN
ftr-412	1930	20	clearance	clearance	NOUN
ftr-412	1930	21	are	be	AUX
ftr-412	1930	22	facilitated	facilitate	VERB
ftr-412	1930	23	through	through	ADP
ftr-412	1930	24	the	the	DET
ftr-412	1930	25	taxisnet	taxisnet	NOUN
ftr-412	1930	26	service	service	NOUN
ftr-412	1930	27	that	that	PRON
ftr-412	1930	28	was	be	AUX
ftr-412	1930	29	instituted	institute	VERB
ftr-412	1930	30	in	in	ADP
ftr-412	1930	31	may	may	PROPN
ftr-412	1930	32	2000	2000	NUM
ftr-412	1930	33	.	.	PUNCT
ftr-412	1931	1	payment	payment	NOUN
ftr-412	1931	2	,	,	PUNCT
ftr-412	1931	3	return	return	NOUN
ftr-412	1931	4	processing	processing	NOUN
ftr-412	1931	5	,	,	PUNCT
ftr-412	1931	6	electronic	electronic	ADJ
ftr-412	1931	7	certificates	certificate	NOUN
ftr-412	1931	8	,	,	PUNCT
ftr-412	1931	9	and	and	CCONJ
ftr-412	1931	10	downloadable	downloadable	ADJ
ftr-412	1931	11	forms	form	NOUN
ftr-412	1931	12	are	be	AUX
ftr-412	1931	13	all	all	ADV
ftr-412	1931	14	available	available	ADJ
ftr-412	1931	15	.	.	PUNCT
ftr-412	1932	1	accessed	access	VERB
ftr-412	1932	2	at	at	ADP
ftr-412	1932	3	http://www.taxisnet.gr/.	http://www.taxisnet.gr/.	PRON
ftr-412	1932	4	thus	thus	ADV
ftr-412	1932	5	,	,	PUNCT
ftr-412	1932	6	the	the	DET
ftr-412	1932	7	entire	entire	ADJ
ftr-412	1932	8	greek	greek	ADJ
ftr-412	1932	9	tax	tax	NOUN
ftr-412	1932	10	system	system	NOUN
ftr-412	1932	11	is	be	AUX
ftr-412	1932	12	benchmarked	benchmarke	VERB
ftr-412	1932	13	at	at	ADP
ftr-412	1932	14	“	"	PUNCT
ftr-412	1932	15	stage	stage	NOUN
ftr-412	1932	16	4	4	NUM
ftr-412	1932	17	”	"	PUNCT
ftr-412	1932	18	compliance	compliance	NOUN
ftr-412	1932	19	.	.	PUNCT
ftr-412	1933	1	i	i	PRON
ftr-412	1933	2	d.	d.	PROPN
ftr-412	1933	3	at	at	ADP
ftr-412	1933	4	232	232	NUM
ftr-412	1933	5	,	,	PUNCT
ftr-412	1933	6	234	234	NUM
ftr-412	1933	7	,	,	PUNCT
ftr-412	1933	8	236	236	NUM
ftr-412	1933	9	,	,	PUNCT
ftr-412	1933	10	242	242	NUM
ftr-412	1933	11	-	-	SYM
ftr-412	1933	12	43	43	NUM
ftr-412	1933	13	,	,	PUNCT
ftr-412	1933	14	&	&	CCONJ
ftr-412	1933	15	247	247	NUM
ftr-412	1933	16	-	-	SYM
ftr-412	1933	17	48	48	NUM
ftr-412	1933	18	.	.	PUNCT
ftr-412	1934	1	hungary	hungary	PROPN
ftr-412	1934	2	.	.	PUNCT
ftr-412	1935	1	(	(	PUNCT
ftr-412	1935	2	1	1	X
ftr-412	1935	3	)	)	PUNCT
ftr-412	1935	4	smart	smart	ADJ
ftr-412	1935	5	i	i	PROPN
ftr-412	1935	6	d	d	PROPN
ftr-412	1935	7	cards	card	NOUN
ftr-412	1935	8	.	.	PUNCT
ftr-412	1936	1	there	there	PRON
ftr-412	1936	2	is	be	VERB
ftr-412	1936	3	currently	currently	ADV
ftr-412	1936	4	no	no	DET
ftr-412	1936	5	central	central	ADJ
ftr-412	1936	6	e	e	NOUN
ftr-412	1936	7	-	-	ADJ
ftr-412	1936	8	id	id	ADJ
ftr-412	1936	9	infrastructure	infrastructure	NOUN
ftr-412	1936	10	in	in	ADP
ftr-412	1936	11	hungary	hungary	PROPN
ftr-412	1936	12	,	,	PUNCT
ftr-412	1936	13	although	although	SCONJ
ftr-412	1936	14	the	the	DET
ftr-412	1936	15	government	government	NOUN
ftr-412	1936	16	does	do	AUX
ftr-412	1936	17	have	have	VERB
ftr-412	1936	18	plans	plan	NOUN
ftr-412	1936	19	for	for	ADP
ftr-412	1936	20	an	an	DET
ftr-412	1936	21	e	e	NOUN
ftr-412	1936	22	-	-	ADJ
ftr-412	1936	23	id	id	ADJ
ftr-412	1936	24	card	card	NOUN
ftr-412	1936	25	.	.	PUNCT
ftr-412	1937	1	in	in	ADP
ftr-412	1937	2	october	october	PROPN
ftr-412	1937	3	2002	2002	NUM
ftr-412	1937	4	a	a	DET
ftr-412	1937	5	pilot	pilot	NOUN
ftr-412	1937	6	project	project	NOUN
ftr-412	1937	7	on	on	ADP
ftr-412	1937	8	e	e	NOUN
ftr-412	1937	9	-	-	NOUN
ftr-412	1937	10	signatures	signature	NOUN
ftr-412	1937	11	and	and	CCONJ
ftr-412	1937	12	e	e	NOUN
ftr-412	1937	13	-	-	ADJ
ftr-412	1937	14	id	id	ADJ
ftr-412	1937	15	cards	card	NOUN
ftr-412	1937	16	was	be	AUX
ftr-412	1937	17	launched	launch	VERB
ftr-412	1937	18	.	.	PUNCT
ftr-412	1938	1	requirements	requirement	NOUN
ftr-412	1938	2	and	and	CCONJ
ftr-412	1938	3	specifications	specification	NOUN
ftr-412	1938	4	for	for	ADP
ftr-412	1938	5	the	the	DET
ftr-412	1938	6	e	e	NOUN
ftr-412	1938	7	-	-	ADJ
ftr-412	1938	8	id	id	ADJ
ftr-412	1938	9	card	card	NOUN
ftr-412	1938	10	(	(	PUNCT
ftr-412	1938	11	huneid	huneid	NOUN
ftr-412	1938	12	)	)	PUNCT
ftr-412	1938	13	were	be	AUX
ftr-412	1938	14	published	publish	VERB
ftr-412	1938	15	726	726	NUM
ftr-412	1938	16	florida	florida	PROPN
ftr-412	1938	17	tax	tax	NOUN
ftr-412	1938	18	review	review	NOUN
ftr-412	1938	19	vol	vol	NOUN
ftr-412	1938	20	.	.	PUNCT
ftr-412	1939	1	7:10	7:10	NUM
ftr-412	1939	2	in	in	ADP
ftr-412	1939	3	2004	2004	NUM
ftr-412	1939	4	.	.	PUNCT
ftr-412	1940	1	(	(	PUNCT
ftr-412	1940	2	2	2	X
ftr-412	1940	3	)	)	PUNCT
ftr-412	1940	4	electronic	electronic	ADJ
ftr-412	1940	5	portal	portal	NOUN
ftr-412	1940	6	.	.	PUNCT
ftr-412	1941	1	on	on	ADP
ftr-412	1941	2	april	april	PROPN
ftr-412	1941	3	1	1	NUM
ftr-412	1941	4	,	,	PUNCT
ftr-412	1941	5	2005	2005	NUM
ftr-412	1941	6	a	a	DET
ftr-412	1941	7	transactional	transactional	ADJ
ftr-412	1941	8	gateway	gateway	NOUN
ftr-412	1941	9	was	be	AUX
ftr-412	1941	10	established	establish	VERB
ftr-412	1941	11	called	call	VERB
ftr-412	1941	12	“	"	PUNCT
ftr-412	1941	13	client	client	NOUN
ftr-412	1941	14	gate	gate	NOUN
ftr-412	1941	15	”	"	PUNCT
ftr-412	1941	16	(	(	PUNCT
ftr-412	1941	17	ügyfélkapu	ügyfélkapu	PROPN
ftr-412	1941	18	)	)	PUNCT
ftr-412	1941	19	which	which	PRON
ftr-412	1941	20	allows	allow	VERB
ftr-412	1941	21	access	access	NOUN
ftr-412	1941	22	to	to	ADP
ftr-412	1941	23	transactional	transactional	ADJ
ftr-412	1941	24	e	e	NOUN
ftr-412	1941	25	-	-	NOUN
ftr-412	1941	26	government	government	ADJ
ftr-412	1941	27	services	service	NOUN
ftr-412	1941	28	after	after	ADP
ftr-412	1941	29	a	a	DET
ftr-412	1941	30	secure	secure	ADJ
ftr-412	1941	31	authentication	authentication	NOUN
ftr-412	1941	32	registration	registration	NOUN
ftr-412	1941	33	(	(	PUNCT
ftr-412	1941	34	however	however	ADV
ftr-412	1941	35	authentications	authentication	NOUN
ftr-412	1941	36	are	be	AUX
ftr-412	1941	37	not	not	PART
ftr-412	1941	38	currently	currently	ADV
ftr-412	1941	39	through	through	ADP
ftr-412	1941	40	a	a	DET
ftr-412	1941	41	national	national	ADJ
ftr-412	1941	42	e	e	NOUN
ftr-412	1941	43	-	-	NOUN
ftr-412	1941	44	id	id	NOUN
ftr-412	1941	45	)	)	PUNCT
ftr-412	1941	46	.	.	PUNCT
ftr-412	1942	1	(	(	PUNCT
ftr-412	1942	2	3	3	X
ftr-412	1942	3	)	)	PUNCT
ftr-412	1942	4	tax	tax	NOUN
ftr-412	1942	5	administration	administration	NOUN
ftr-412	1942	6	&	&	CCONJ
ftr-412	1942	7	technology	technology	PROPN
ftr-412	1942	8	.	.	PUNCT
ftr-412	1943	1	in	in	ADP
ftr-412	1943	2	the	the	DET
ftr-412	1943	3	tax	tax	NOUN
ftr-412	1943	4	area	area	NOUN
ftr-412	1943	5	hungary	hungary	PROPN
ftr-412	1943	6	is	be	AUX
ftr-412	1943	7	not	not	PART
ftr-412	1943	8	keeping	keep	VERB
ftr-412	1943	9	pace	pace	NOUN
ftr-412	1943	10	with	with	ADP
ftr-412	1943	11	e	e	NOUN
ftr-412	1943	12	-	-	NOUN
ftr-412	1943	13	solutions	solution	NOUN
ftr-412	1943	14	in	in	ADP
ftr-412	1943	15	other	other	ADJ
ftr-412	1943	16	eu	eu	PROPN
ftr-412	1943	17	member	member	NOUN
ftr-412	1943	18	states	state	NOUN
ftr-412	1943	19	.	.	PUNCT
ftr-412	1944	1	in	in	ADP
ftr-412	1944	2	the	the	DET
ftr-412	1944	3	personal	personal	ADJ
ftr-412	1944	4	income	income	NOUN
ftr-412	1944	5	tax	tax	NOUN
ftr-412	1944	6	forms	form	NOUN
ftr-412	1944	7	can	can	AUX
ftr-412	1944	8	be	be	AUX
ftr-412	1944	9	downloaded	download	VERB
ftr-412	1944	10	and	and	CCONJ
ftr-412	1944	11	returns	return	NOUN
ftr-412	1944	12	filed	file	VERB
ftr-412	1944	13	electronically	electronically	ADV
ftr-412	1944	14	.	.	PUNCT
ftr-412	1945	1	for	for	ADP
ftr-412	1945	2	the	the	DET
ftr-412	1945	3	corporate	corporate	ADJ
ftr-412	1945	4	income	income	NOUN
ftr-412	1945	5	tax	tax	NOUN
ftr-412	1945	6	more	more	ADJ
ftr-412	1945	7	functionality	functionality	NOUN
ftr-412	1945	8	is	be	AUX
ftr-412	1945	9	available	available	ADJ
ftr-412	1945	10	(	(	PUNCT
ftr-412	1945	11	conditional	conditional	ADJ
ftr-412	1945	12	on	on	ADP
ftr-412	1945	13	a	a	DET
ftr-412	1945	14	chip	chip	NOUN
ftr-412	1945	15	card	card	NOUN
ftr-412	1945	16	and	and	CCONJ
ftr-412	1945	17	reader	reader	NOUN
ftr-412	1945	18	)	)	PUNCT
ftr-412	1945	19	provided	provide	VERB
ftr-412	1945	20	by	by	ADP
ftr-412	1945	21	the	the	DET
ftr-412	1945	22	tax	tax	NOUN
ftr-412	1945	23	office	office	NOUN
ftr-412	1945	24	(	(	PUNCT
ftr-412	1945	25	using	use	VERB
ftr-412	1945	26	pki	pki	PROPN
ftr-412	1945	27	technology	technology	NOUN
ftr-412	1945	28	)	)	PUNCT
ftr-412	1945	29	.	.	PUNCT
ftr-412	1946	1	vat	vat	NOUN
ftr-412	1946	2	forms	form	NOUN
ftr-412	1946	3	can	can	AUX
ftr-412	1946	4	be	be	AUX
ftr-412	1946	5	downloaded	download	VERB
ftr-412	1946	6	from	from	ADP
ftr-412	1946	7	the	the	DET
ftr-412	1946	8	website	website	NOUN
ftr-412	1946	9	,	,	PUNCT
ftr-412	1946	10	but	but	CCONJ
ftr-412	1946	11	returns	return	NOUN
ftr-412	1946	12	are	be	AUX
ftr-412	1946	13	only	only	ADV
ftr-412	1946	14	accepted	accept	VERB
ftr-412	1946	15	by	by	ADP
ftr-412	1946	16	the	the	DET
ftr-412	1946	17	largest	large	ADJ
ftr-412	1946	18	taxpayers	taxpayer	NOUN
ftr-412	1946	19	.	.	PUNCT
ftr-412	1947	1	access	access	NOUN
ftr-412	1947	2	at	at	ADP
ftr-412	1947	3	http://www.apeh.hu/.	http://www.apeh.hu/.	PROPN
ftr-412	1947	4	in	in	ADP
ftr-412	1947	5	customs	custom	NOUN
ftr-412	1947	6	there	there	PRON
ftr-412	1947	7	are	be	VERB
ftr-412	1947	8	basic	basic	ADJ
ftr-412	1947	9	interactive	interactive	ADJ
ftr-412	1947	10	tools	tool	NOUN
ftr-412	1947	11	available	available	ADJ
ftr-412	1947	12	on	on	ADP
ftr-412	1947	13	line	line	NOUN
ftr-412	1947	14	,	,	PUNCT
ftr-412	1947	15	certain	certain	ADJ
ftr-412	1947	16	forms	form	NOUN
ftr-412	1947	17	can	can	AUX
ftr-412	1947	18	be	be	AUX
ftr-412	1947	19	downloaded	download	VERB
ftr-412	1947	20	,	,	PUNCT
ftr-412	1947	21	and	and	CCONJ
ftr-412	1947	22	with	with	SCONJ
ftr-412	1947	23	permission	permission	NOUN
ftr-412	1947	24	be	be	AUX
ftr-412	1947	25	submitted	submit	VERB
ftr-412	1947	26	electronically	electronically	ADV
ftr-412	1947	27	,	,	PUNCT
ftr-412	1947	28	accessed	access	VERB
ftr-412	1947	29	at	at	ADP
ftr-412	1947	30	http://www.vam.hu/.	http://www.vam.hu/.	PUNCT
ftr-412	1947	31	only	only	ADV
ftr-412	1947	32	the	the	DET
ftr-412	1947	33	corporate	corporate	ADJ
ftr-412	1947	34	income	income	NOUN
ftr-412	1947	35	tax	tax	NOUN
ftr-412	1947	36	is	be	AUX
ftr-412	1947	37	benchmarked	benchmarke	VERB
ftr-412	1947	38	at	at	ADP
ftr-412	1947	39	“	"	PUNCT
ftr-412	1947	40	stage	stage	NOUN
ftr-412	1947	41	4	4	NUM
ftr-412	1947	42	”	"	PUNCT
ftr-412	1947	43	compliance	compliance	NOUN
ftr-412	1947	44	.	.	PUNCT
ftr-412	1948	1	the	the	DET
ftr-412	1948	2	personal	personal	ADJ
ftr-412	1948	3	income	income	NOUN
ftr-412	1948	4	tax	tax	NOUN
ftr-412	1948	5	is	be	AUX
ftr-412	1948	6	rated	rate	VERB
ftr-412	1948	7	at	at	ADP
ftr-412	1948	8	“	"	PUNCT
ftr-412	1948	9	stage	stage	NOUN
ftr-412	1948	10	3	3	NUM
ftr-412	1948	11	.	.	PUNCT
ftr-412	1948	12	”	"	PUNCT
ftr-412	1949	1	both	both	CCONJ
ftr-412	1949	2	the	the	DET
ftr-412	1949	3	vat	vat	NOUN
ftr-412	1949	4	and	and	CCONJ
ftr-412	1949	5	the	the	DET
ftr-412	1949	6	customs	custom	NOUN
ftr-412	1949	7	functions	function	NOUN
ftr-412	1949	8	are	be	AUX
ftr-412	1949	9	benchmarked	benchmarke	VERB
ftr-412	1949	10	at	at	ADP
ftr-412	1949	11	“	"	PUNCT
ftr-412	1949	12	stage	stage	NOUN
ftr-412	1949	13	2	2	NUM
ftr-412	1949	14	.	.	PUNCT
ftr-412	1949	15	”	"	PUNCT
ftr-412	1950	1	i	i	PRON
ftr-412	1950	2	d.	d.	VERB
ftr-412	1950	3	at	at	ADP
ftr-412	1950	4	252	252	NUM
ftr-412	1950	5	-	-	SYM
ftr-412	1950	6	54	54	NUM
ftr-412	1950	7	,	,	PUNCT
ftr-412	1950	8	257	257	NUM
ftr-412	1950	9	,	,	PUNCT
ftr-412	1950	10	263	263	NUM
ftr-412	1950	11	-	-	SYM
ftr-412	1950	12	64	64	NUM
ftr-412	1950	13	,	,	PUNCT
ftr-412	1950	14	&	&	CCONJ
ftr-412	1950	15	268	268	NUM
ftr-412	1950	16	-	-	SYM
ftr-412	1950	17	69	69	NUM
ftr-412	1950	18	.	.	PUNCT
ftr-412	1951	1	ireland	ireland	PROPN
ftr-412	1951	2	.	.	PUNCT
ftr-412	1952	1	(	(	PUNCT
ftr-412	1952	2	1	1	X
ftr-412	1952	3	)	)	PUNCT
ftr-412	1952	4	smart	smart	ADJ
ftr-412	1952	5	i	i	PROPN
ftr-412	1952	6	d	d	PROPN
ftr-412	1952	7	cards	card	NOUN
ftr-412	1952	8	.	.	PUNCT
ftr-412	1953	1	in	in	ADP
ftr-412	1953	2	june	june	PROPN
ftr-412	1953	3	2004	2004	NUM
ftr-412	1953	4	the	the	DET
ftr-412	1953	5	irish	irish	ADJ
ftr-412	1953	6	government	government	NOUN
ftr-412	1953	7	established	establish	VERB
ftr-412	1953	8	an	an	DET
ftr-412	1953	9	expert	expert	NOUN
ftr-412	1953	10	group	group	NOUN
ftr-412	1953	11	to	to	PART
ftr-412	1953	12	introduce	introduce	VERB
ftr-412	1953	13	a	a	DET
ftr-412	1953	14	standard	standard	ADJ
ftr-412	1953	15	framework	framework	NOUN
ftr-412	1953	16	for	for	ADP
ftr-412	1953	17	public	public	ADJ
ftr-412	1953	18	service	service	NOUN
ftr-412	1953	19	cards	card	NOUN
ftr-412	1953	20	(	(	PUNCT
ftr-412	1953	21	ppc	ppc	NOUN
ftr-412	1953	22	)	)	PUNCT
ftr-412	1953	23	,	,	PUNCT
ftr-412	1953	24	making	make	VERB
ftr-412	1953	25	use	use	NOUN
ftr-412	1953	26	of	of	ADP
ftr-412	1953	27	the	the	DET
ftr-412	1953	28	personal	personal	ADJ
ftr-412	1953	29	public	public	ADJ
ftr-412	1953	30	service	service	NOUN
ftr-412	1953	31	(	(	PUNCT
ftr-412	1953	32	pps	pps	NOUN
ftr-412	1953	33	)	)	PUNCT
ftr-412	1953	34	number	number	NOUN
ftr-412	1953	35	in	in	ADP
ftr-412	1953	36	a	a	DET
ftr-412	1953	37	manner	manner	NOUN
ftr-412	1953	38	that	that	PRON
ftr-412	1953	39	could	could	AUX
ftr-412	1953	40	be	be	AUX
ftr-412	1953	41	used	use	VERB
ftr-412	1953	42	for	for	ADP
ftr-412	1953	43	e	e	NOUN
ftr-412	1953	44	-	-	NOUN
ftr-412	1953	45	id	id	ADP
ftr-412	1953	46	and	and	CCONJ
ftr-412	1953	47	authentication	authentication	NOUN
ftr-412	1953	48	purposes	purpose	NOUN
ftr-412	1953	49	.	.	PUNCT
ftr-412	1954	1	the	the	DET
ftr-412	1954	2	intent	intent	NOUN
ftr-412	1954	3	is	be	AUX
ftr-412	1954	4	to	to	PART
ftr-412	1954	5	design	design	VERB
ftr-412	1954	6	a	a	DET
ftr-412	1954	7	single	single	ADJ
ftr-412	1954	8	multi	multi	ADJ
ftr-412	1954	9	-	-	ADJ
ftr-412	1954	10	purpose	purpose	NOUN
ftr-412	1954	11	card	card	NOUN
ftr-412	1954	12	.	.	PUNCT
ftr-412	1955	1	the	the	DET
ftr-412	1955	2	public	public	ADJ
ftr-412	1955	3	service	service	NOUN
ftr-412	1955	4	broker	broker	NOUN
ftr-412	1955	5	(	(	PUNCT
ftr-412	1955	6	psb	psb	PROPN
ftr-412	1955	7	)	)	PUNCT
ftr-412	1955	8	coordinates	coordinate	VERB
ftr-412	1955	9	the	the	DET
ftr-412	1955	10	irish	irish	PROPN
ftr-412	1955	11	egovernment	egovernment	NOUN
ftr-412	1955	12	initiative	initiative	NOUN
ftr-412	1955	13	.	.	PUNCT
ftr-412	1956	1	the	the	DET
ftr-412	1956	2	psb	psb	PROPN
ftr-412	1956	3	interfaces	interface	NOUN
ftr-412	1956	4	between	between	ADP
ftr-412	1956	5	the	the	DET
ftr-412	1956	6	government	government	NOUN
ftr-412	1956	7	and	and	CCONJ
ftr-412	1956	8	public	public	ADJ
ftr-412	1956	9	,	,	PUNCT
ftr-412	1956	10	improving	improve	VERB
ftr-412	1956	11	service	service	NOUN
ftr-412	1956	12	delivery	delivery	NOUN
ftr-412	1956	13	through	through	ADP
ftr-412	1956	14	conventional	conventional	ADJ
ftr-412	1956	15	(	(	PUNCT
ftr-412	1956	16	in	in	ADP
ftr-412	1956	17	person	person	NOUN
ftr-412	1956	18	and	and	CCONJ
ftr-412	1956	19	telephone	telephone	NOUN
ftr-412	1956	20	)	)	PUNCT
ftr-412	1956	21	and	and	CCONJ
ftr-412	1956	22	self	self	NOUN
ftr-412	1956	23	-	-	PUNCT
ftr-412	1956	24	service	service	NOUN
ftr-412	1956	25	(	(	PUNCT
ftr-412	1956	26	on	on	ADP
ftr-412	1956	27	-	-	PUNCT
ftr-412	1956	28	line	line	NOUN
ftr-412	1956	29	)	)	PUNCT
ftr-412	1956	30	electronic	electronic	ADJ
ftr-412	1956	31	channels	channel	NOUN
ftr-412	1956	32	(	(	PUNCT
ftr-412	1956	33	the	the	DET
ftr-412	1956	34	“	"	PUNCT
ftr-412	1956	35	reachservices	reachservice	NOUN
ftr-412	1956	36	”	"	PUNCT
ftr-412	1956	37	portal	portal	NOUN
ftr-412	1956	38	)	)	PUNCT
ftr-412	1956	39	.	.	PUNCT
ftr-412	1957	1	the	the	DET
ftr-412	1957	2	psb	psb	PROPN
ftr-412	1957	3	currently	currently	ADV
ftr-412	1957	4	uses	use	VERB
ftr-412	1957	5	the	the	DET
ftr-412	1957	6	pps	pps	NOUN
ftr-412	1957	7	number	number	NOUN
ftr-412	1957	8	as	as	ADP
ftr-412	1957	9	a	a	DET
ftr-412	1957	10	unique	unique	ADJ
ftr-412	1957	11	identifier	identifier	NOUN
ftr-412	1957	12	,	,	PUNCT
ftr-412	1957	13	even	even	ADV
ftr-412	1957	14	though	though	SCONJ
ftr-412	1957	15	it	it	PRON
ftr-412	1957	16	was	be	AUX
ftr-412	1957	17	initially	initially	ADV
ftr-412	1957	18	intended	intend	VERB
ftr-412	1957	19	for	for	ADP
ftr-412	1957	20	use	use	NOUN
ftr-412	1957	21	for	for	ADP
ftr-412	1957	22	tax	tax	NOUN
ftr-412	1957	23	and	and	CCONJ
ftr-412	1957	24	social	social	ADJ
ftr-412	1957	25	welfare	welfare	NOUN
ftr-412	1957	26	purposes	purpose	NOUN
ftr-412	1957	27	.	.	PUNCT
ftr-412	1958	1	an	an	DET
ftr-412	1958	2	integrated	integrate	VERB
ftr-412	1958	3	smart	smart	ADJ
ftr-412	1958	4	card	card	NOUN
ftr-412	1958	5	electronic	electronic	ADJ
ftr-412	1958	6	ticketing	ticketing	NOUN
ftr-412	1958	7	system	system	NOUN
ftr-412	1958	8	,	,	PUNCT
ftr-412	1958	9	as	as	ADP
ftr-412	1958	10	of	of	ADP
ftr-412	1958	11	march	march	PROPN
ftr-412	1958	12	21	21	NUM
ftr-412	1958	13	,	,	PUNCT
ftr-412	1958	14	2005	2005	NUM
ftr-412	1958	15	,	,	PUNCT
ftr-412	1958	16	is	be	AUX
ftr-412	1958	17	operational	operational	ADJ
ftr-412	1958	18	for	for	ADP
ftr-412	1958	19	all	all	DET
ftr-412	1958	20	public	public	ADJ
ftr-412	1958	21	transportation	transportation	NOUN
ftr-412	1958	22	services	service	NOUN
ftr-412	1958	23	in	in	ADP
ftr-412	1958	24	the	the	DET
ftr-412	1958	25	country	country	NOUN
ftr-412	1958	26	.	.	PUNCT
ftr-412	1959	1	(	(	PUNCT
ftr-412	1959	2	2	2	X
ftr-412	1959	3	)	)	PUNCT
ftr-412	1959	4	electronic	electronic	ADJ
ftr-412	1959	5	portal	portal	NOUN
ftr-412	1959	6	.	.	PUNCT
ftr-412	1960	1	r	r	NOUN
ftr-412	1960	2	eachservices	eachservice	NOUN
ftr-412	1960	3	is	be	AUX
ftr-412	1960	4	ire	ire	ADJ
ftr-412	1960	5	land	land	NOUN
ftr-412	1960	6	’s	’s	PART
ftr-412	1960	7	e	e	NOUN
ftr-412	1960	8	-	-	ADJ
ftr-412	1960	9	governm	governm	ADJ
ftr-412	1960	10	ent	ent	PROPN
ftr-412	1960	11	por	por	NOUN
ftr-412	1960	12	ta	ta	PROPN
ftr-412	1960	13	l	l	PROPN
ftr-412	1960	14	,	,	PUNCT
ftr-412	1960	15	accessed	access	VERB
ftr-412	1960	16	a	a	DET
ftr-412	1960	17	t	t	NOUN
ftr-412	1960	18	http://www.reach.ie/.	http://www.reach.ie/.	PROPN
ftr-412	1961	1	it	it	PRON
ftr-412	1961	2	provides	provide	VERB
ftr-412	1961	3	a	a	DET
ftr-412	1961	4	single	single	ADJ
ftr-412	1961	5	point	point	NOUN
ftr-412	1961	6	of	of	ADP
ftr-412	1961	7	access	access	NOUN
ftr-412	1961	8	for	for	ADP
ftr-412	1961	9	informational	informational	ADJ
ftr-412	1961	10	,	,	PUNCT
ftr-412	1961	11	interactive	interactive	ADJ
ftr-412	1961	12	and	and	CCONJ
ftr-412	1961	13	transactional	transactional	ADJ
ftr-412	1961	14	public	public	ADJ
ftr-412	1961	15	services	service	NOUN
ftr-412	1961	16	.	.	PUNCT
ftr-412	1962	1	the	the	DET
ftr-412	1962	2	reachservices	reachservice	NOUN
ftr-412	1962	3	portal	portal	PROPN
ftr-412	1962	4	is	be	AUX
ftr-412	1962	5	the	the	DET
ftr-412	1962	6	psb	psb	PROPN
ftr-412	1962	7	interface	interface	NOUN
ftr-412	1962	8	.	.	PUNCT
ftr-412	1963	1	the	the	DET
ftr-412	1963	2	portal	portal	PROPN
ftr-412	1963	3	includes	include	VERB
ftr-412	1963	4	a	a	DET
ftr-412	1963	5	single	single	ADJ
ftr-412	1963	6	identification	identification	NOUN
ftr-412	1963	7	and	and	CCONJ
ftr-412	1963	8	authentication	authentication	NOUN
ftr-412	1963	9	process	process	NOUN
ftr-412	1963	10	and	and	CCONJ
ftr-412	1963	11	a	a	DET
ftr-412	1963	12	single	single	ADJ
ftr-412	1963	13	electronic	electronic	ADJ
ftr-412	1963	14	payment	payment	NOUN
ftr-412	1963	15	facility	facility	NOUN
ftr-412	1963	16	.	.	PUNCT
ftr-412	1964	1	the	the	DET
ftr-412	1964	2	portal	portal	PROPN
ftr-412	1964	3	allows	allow	VERB
ftr-412	1964	4	registered	registered	ADJ
ftr-412	1964	5	users	user	NOUN
ftr-412	1964	6	to	to	PART
ftr-412	1964	7	conduct	conduct	VERB
ftr-412	1964	8	transactions	transaction	NOUN
ftr-412	1964	9	with	with	ADP
ftr-412	1964	10	the	the	DET
ftr-412	1964	11	government	government	NOUN
ftr-412	1964	12	from	from	ADP
ftr-412	1964	13	one	one	NUM
ftr-412	1964	14	central	central	ADJ
ftr-412	1964	15	access	access	NOUN
ftr-412	1964	16	point	point	NOUN
ftr-412	1964	17	at	at	ADP
ftr-412	1964	18	any	any	DET
ftr-412	1964	19	time	time	NOUN
ftr-412	1964	20	.	.	PUNCT
ftr-412	1965	1	(	(	PUNCT
ftr-412	1965	2	3	3	X
ftr-412	1965	3	)	)	PUNCT
ftr-412	1965	4	tax	tax	NOUN
ftr-412	1965	5	administration	administration	NOUN
ftr-412	1965	6	&	&	CCONJ
ftr-412	1965	7	technology	technology	PROPN
ftr-412	1965	8	.	.	PUNCT
ftr-412	1966	1	full	full	ADJ
ftr-412	1966	2	compliance	compliance	NOUN
ftr-412	1966	3	with	with	ADP
ftr-412	1966	4	personal	personal	ADJ
ftr-412	1966	5	and	and	CCONJ
ftr-412	1966	6	corporate	corporate	ADJ
ftr-412	1966	7	income	income	NOUN
ftr-412	1966	8	taxes	taxis	NOUN
ftr-412	1966	9	as	as	ADV
ftr-412	1966	10	well	well	ADV
ftr-412	1966	11	as	as	ADP
ftr-412	1966	12	vat	vat	NOUN
ftr-412	1966	13	and	and	CCONJ
ftr-412	1966	14	customs	customs	NOUN
ftr-412	1966	15	obligations	obligation	NOUN
ftr-412	1966	16	–	–	PUNCT
ftr-412	1966	17	returns	return	VERB
ftr-412	1966	18	processing	processing	NOUN
ftr-412	1966	19	and	and	CCONJ
ftr-412	1966	20	payments	payment	NOUN
ftr-412	1966	21	can	can	AUX
ftr-412	1966	22	be	be	AUX
ftr-412	1966	23	achieved	achieve	VERB
ftr-412	1966	24	on	on	ADP
ftr-412	1966	25	line	line	NOUN
ftr-412	1966	26	,	,	PUNCT
ftr-412	1966	27	accessed	access	VERB
ftr-412	1966	28	at	at	ADP
ftr-412	1966	29	http://www	http://www	PROPN
ftr-412	1966	30	,	,	PUNCT
ftr-412	1966	31	roe.ie/.	roe.ie/.	VERB
ftr-412	1966	32	the	the	DET
ftr-412	1966	33	entire	entire	ADJ
ftr-412	1966	34	irish	irish	ADJ
ftr-412	1966	35	tax	tax	NOUN
ftr-412	1966	36	system	system	NOUN
ftr-412	1966	37	is	be	AUX
ftr-412	1966	38	benchmarked	benchmarke	VERB
ftr-412	1966	39	at	at	ADP
ftr-412	1966	40	“	"	PUNCT
ftr-412	1966	41	stage	stage	NOUN
ftr-412	1966	42	4	4	NUM
ftr-412	1966	43	”	"	PUNCT
ftr-412	1966	44	compliance	compliance	NOUN
ftr-412	1966	45	.	.	PUNCT
ftr-412	1967	1	i	i	PRON
ftr-412	1967	2	d.	d.	PROPN
ftr-412	1967	3	at	at	ADP
ftr-412	1967	4	273	273	NUM
ftr-412	1967	5	-	-	SYM
ftr-412	1967	6	75	75	NUM
ftr-412	1967	7	,	,	PUNCT
ftr-412	1967	8	281	281	NUM
ftr-412	1967	9	,	,	PUNCT
ftr-412	1967	10	287	287	NUM
ftr-412	1967	11	-	-	SYM
ftr-412	1967	12	88	88	NUM
ftr-412	1967	13	,	,	PUNCT
ftr-412	1967	14	&	&	CCONJ
ftr-412	1967	15	292	292	NUM
ftr-412	1967	16	-	-	SYM
ftr-412	1967	17	93	93	NUM
ftr-412	1967	18	.	.	PUNCT
ftr-412	1968	1	italy	italy	PROPN
ftr-412	1968	2	.	.	PUNCT
ftr-412	1969	1	(	(	PUNCT
ftr-412	1969	2	1	1	X
ftr-412	1969	3	)	)	PUNCT
ftr-412	1969	4	smart	smart	ADJ
ftr-412	1969	5	i	i	PROPN
ftr-412	1969	6	d	d	PROPN
ftr-412	1969	7	cards	card	NOUN
ftr-412	1969	8	.	.	PUNCT
ftr-412	1970	1	on	on	ADP
ftr-412	1970	2	march	march	PROPN
ftr-412	1970	3	31	31	NUM
ftr-412	1970	4	,	,	PUNCT
ftr-412	1970	5	2005	2005	NUM
ftr-412	1970	6	italian	italian	ADJ
ftr-412	1970	7	law	law	NOUN
ftr-412	1970	8	mandated	mandate	VERB
ftr-412	1970	9	that	that	SCONJ
ftr-412	1970	10	all	all	DET
ftr-412	1970	11	paper	paper	NOUN
ftr-412	1970	12	i	i	PROPN
ftr-412	1970	13	d	d	PROPN
ftr-412	1970	14	’s	’s	AUX
ftr-412	1970	15	be	be	AUX
ftr-412	1970	16	replaced	replace	VERB
ftr-412	1970	17	with	with	ADP
ftr-412	1970	18	electronic	electronic	ADJ
ftr-412	1970	19	i	i	PROPN
ftr-412	1970	20	d	d	PROPN
ftr-412	1970	21	’s	’s	X
ftr-412	1970	22	by	by	ADP
ftr-412	1970	23	the	the	DET
ftr-412	1970	24	end	end	NOUN
ftr-412	1970	25	of	of	ADP
ftr-412	1970	26	2005	2005	NUM
ftr-412	1970	27	.	.	PUNCT
ftr-412	1971	1	only	only	ADV
ftr-412	1971	2	digital	digital	PROPN
ftr-412	1971	3	i	i	PROPN
ftr-412	1971	4	d	d	PROPN
ftr-412	1971	5	’s	’	VERB
ftr-412	1971	6	were	be	AUX
ftr-412	1971	7	issued	issue	VERB
ftr-412	1971	8	from	from	ADP
ftr-412	1971	9	2006	2006	NUM
ftr-412	1971	10	forward	forward	ADV
ftr-412	1971	11	.	.	PUNCT
ftr-412	1972	1	the	the	DET
ftr-412	1972	2	italian	italian	ADJ
ftr-412	1972	3	e	e	NOUN
ftr-412	1972	4	-	-	ADJ
ftr-412	1972	5	id	id	ADJ
ftr-412	1972	6	card	card	NOUN
ftr-412	1972	7	(	(	PUNCT
ftr-412	1972	8	cie	cie	PROPN
ftr-412	1972	9	)	)	PUNCT
ftr-412	1972	10	was	be	AUX
ftr-412	1972	11	launched	launch	VERB
ftr-412	1972	12	2006	2006	NUM
ftr-412	1972	13	]	]	PUNCT
ftr-412	1972	14	biometrics	biometric	NOUN
ftr-412	1972	15	:	:	PUNCT
ftr-412	1972	16	solving	solve	VERB
ftr-412	1972	17	the	the	DET
ftr-412	1972	18	regressivity	regressivity	NOUN
ftr-412	1972	19	of	of	ADP
ftr-412	1972	20	vats	vat	NOUN
ftr-412	1972	21	and	and	CCONJ
ftr-412	1972	22	rsts	rst	NOUN
ftr-412	1972	23	727	727	NUM
ftr-412	1972	24	in	in	ADP
ftr-412	1972	25	2001	2001	NUM
ftr-412	1972	26	,	,	PUNCT
ftr-412	1972	27	and	and	CCONJ
ftr-412	1972	28	after	after	ADP
ftr-412	1972	29	two	two	NUM
ftr-412	1972	30	experimental	experimental	ADJ
ftr-412	1972	31	phases	phase	NOUN
ftr-412	1972	32	in	in	ADP
ftr-412	1972	33	2003	2003	NUM
ftr-412	1972	34	and	and	CCONJ
ftr-412	1972	35	2004	2004	NUM
ftr-412	1972	36	,	,	PUNCT
ftr-412	1972	37	distribution	distribution	NOUN
ftr-412	1972	38	to	to	ADP
ftr-412	1972	39	requesting	request	VERB
ftr-412	1972	40	citizens	citizen	NOUN
ftr-412	1972	41	over	over	ADP
ftr-412	1972	42	15	15	NUM
ftr-412	1972	43	years	year	NOUN
ftr-412	1972	44	old	old	ADJ
ftr-412	1972	45	began	begin	VERB
ftr-412	1972	46	,	,	PUNCT
ftr-412	1972	47	with	with	ADP
ftr-412	1972	48	the	the	DET
ftr-412	1972	49	goal	goal	NOUN
ftr-412	1972	50	of	of	ADP
ftr-412	1972	51	total	total	ADJ
ftr-412	1972	52	replacement	replacement	NOUN
ftr-412	1972	53	by	by	ADP
ftr-412	1972	54	2011	2011	NUM
ftr-412	1972	55	(	(	PUNCT
ftr-412	1972	56	40	40	NUM
ftr-412	1972	57	million	million	NUM
ftr-412	1972	58	cards	card	NOUN
ftr-412	1972	59	)	)	PUNCT
ftr-412	1972	60	.	.	PUNCT
ftr-412	1973	1	the	the	DET
ftr-412	1973	2	cie	cie	PROPN
ftr-412	1973	3	has	have	VERB
ftr-412	1973	4	a	a	DET
ftr-412	1973	5	microchip	microchip	NOUN
ftr-412	1973	6	,	,	PUNCT
ftr-412	1973	7	optical	optical	ADJ
ftr-412	1973	8	memory	memory	NOUN
ftr-412	1973	9	and	and	CCONJ
ftr-412	1973	10	an	an	DET
ftr-412	1973	11	icao	icao	PROPN
ftr-412	1973	12	machine	machine	NOUN
ftr-412	1973	13	-	-	PUNCT
ftr-412	1973	14	readable	readable	ADJ
ftr-412	1973	15	strip	strip	NOUN
ftr-412	1973	16	.	.	PUNCT
ftr-412	1974	1	the	the	DET
ftr-412	1974	2	card	card	NOUN
ftr-412	1974	3	contains	contain	VERB
ftr-412	1974	4	personal	personal	ADJ
ftr-412	1974	5	data	datum	NOUN
ftr-412	1974	6	(	(	PUNCT
ftr-412	1974	7	fiscal	fiscal	ADJ
ftr-412	1974	8	code	code	NOUN
ftr-412	1974	9	,	,	PUNCT
ftr-412	1974	10	blood	blood	NOUN
ftr-412	1974	11	group	group	NOUN
ftr-412	1974	12	,	,	PUNCT
ftr-412	1974	13	and	and	CCONJ
ftr-412	1974	14	fingerprint	fingerprint	NOUN
ftr-412	1974	15	scan	scan	NOUN
ftr-412	1974	16	)	)	PUNCT
ftr-412	1974	17	.	.	PUNCT
ftr-412	1975	1	data	datum	NOUN
ftr-412	1975	2	is	be	AUX
ftr-412	1975	3	stored	store	VERB
ftr-412	1975	4	on	on	ADP
ftr-412	1975	5	the	the	DET
ftr-412	1975	6	card	card	NOUN
ftr-412	1975	7	,	,	PUNCT
ftr-412	1975	8	not	not	PART
ftr-412	1975	9	in	in	ADP
ftr-412	1975	10	a	a	DET
ftr-412	1975	11	central	central	ADJ
ftr-412	1975	12	database	database	NOUN
ftr-412	1975	13	;	;	PUNCT
ftr-412	1975	14	it	it	PRON
ftr-412	1975	15	is	be	AUX
ftr-412	1975	16	released	release	VERB
ftr-412	1975	17	only	only	ADV
ftr-412	1975	18	with	with	ADP
ftr-412	1975	19	a	a	DET
ftr-412	1975	20	pin	pin	PROPN
ftr-412	1975	21	code	code	NOUN
ftr-412	1975	22	.	.	PUNCT
ftr-412	1976	1	the	the	DET
ftr-412	1976	2	optical	optical	ADJ
ftr-412	1976	3	memory	memory	NOUN
ftr-412	1976	4	does	do	AUX
ftr-412	1976	5	not	not	PART
ftr-412	1976	6	allow	allow	VERB
ftr-412	1976	7	fingerprint	fingerprint	NOUN
ftr-412	1976	8	reconstruction	reconstruction	NOUN
ftr-412	1976	9	.	.	PUNCT
ftr-412	1977	1	before	before	ADP
ftr-412	1977	2	the	the	DET
ftr-412	1977	3	full	full	ADJ
ftr-412	1977	4	implementation	implementation	NOUN
ftr-412	1977	5	of	of	ADP
ftr-412	1977	6	the	the	DET
ftr-412	1977	7	cie	cie	PROPN
ftr-412	1977	8	a	a	DET
ftr-412	1977	9	national	national	ADJ
ftr-412	1977	10	services	service	NOUN
ftr-412	1977	11	card	card	NOUN
ftr-412	1977	12	(	(	PUNCT
ftr-412	1977	13	cns	cns	NOUN
ftr-412	1977	14	)	)	PUNCT
ftr-412	1977	15	,	,	PUNCT
ftr-412	1977	16	smart	smart	ADJ
ftr-412	1977	17	card	card	NOUN
ftr-412	1977	18	had	have	AUX
ftr-412	1977	19	been	be	AUX
ftr-412	1977	20	developed	develop	VERB
ftr-412	1977	21	(	(	PUNCT
ftr-412	1977	22	as	as	ADP
ftr-412	1977	23	a	a	DET
ftr-412	1977	24	temporary	temporary	ADJ
ftr-412	1977	25	measure	measure	NOUN
ftr-412	1977	26	)	)	PUNCT
ftr-412	1977	27	to	to	PART
ftr-412	1977	28	allow	allow	VERB
ftr-412	1977	29	secure	secure	ADJ
ftr-412	1977	30	identity	identity	NOUN
ftr-412	1977	31	recognition	recognition	NOUN
ftr-412	1977	32	on	on	ADP
ftr-412	1977	33	line	line	NOUN
ftr-412	1977	34	.	.	PUNCT
ftr-412	1978	1	however	however	ADV
ftr-412	1978	2	the	the	DET
ftr-412	1978	3	cns	cns	NOUN
ftr-412	1978	4	did	do	AUX
ftr-412	1978	5	not	not	PART
ftr-412	1978	6	constitute	constitute	VERB
ftr-412	1978	7	legal	legal	ADJ
ftr-412	1978	8	“	"	PUNCT
ftr-412	1978	9	proof	proof	NOUN
ftr-412	1978	10	”	"	PUNCT
ftr-412	1978	11	of	of	ADP
ftr-412	1978	12	identity	identity	NOUN
ftr-412	1978	13	,	,	PUNCT
ftr-412	1978	14	and	and	CCONJ
ftr-412	1978	15	was	be	AUX
ftr-412	1978	16	not	not	PART
ftr-412	1978	17	a	a	DET
ftr-412	1978	18	legal	legal	ADJ
ftr-412	1978	19	travel	travel	NOUN
ftr-412	1978	20	document	document	NOUN
ftr-412	1978	21	like	like	ADP
ftr-412	1978	22	the	the	DET
ftr-412	1978	23	cie	cie	PROPN
ftr-412	1978	24	.	.	PUNCT
ftr-412	1978	25	(	(	PUNCT
ftr-412	1978	26	2	2	NUM
ftr-412	1978	27	)	)	PUNCT
ftr-412	1978	28	electronic	electronic	ADJ
ftr-412	1978	29	portal	portal	NOUN
ftr-412	1978	30	.	.	PUNCT
ftr-412	1979	1	the	the	DET
ftr-412	1979	2	italian	italian	ADJ
ftr-412	1979	3	web	web	NOUN
ftr-412	1979	4	portal	portal	NOUN
ftr-412	1979	5	is	be	AUX
ftr-412	1979	6	at	at	ADP
ftr-412	1979	7	http://www.italia.gov.it/.	http://www.italia.gov.it/.	PROPN
ftr-412	1979	8	it	it	PRON
ftr-412	1979	9	is	be	AUX
ftr-412	1979	10	a	a	DET
ftr-412	1979	11	comprehensive	comprehensive	ADJ
ftr-412	1979	12	and	and	CCONJ
ftr-412	1979	13	secure	secure	ADJ
ftr-412	1979	14	e	e	NOUN
ftr-412	1979	15	-	-	ADJ
ftr-412	1979	16	government	government	ADJ
ftr-412	1979	17	portal	portal	NOUN
ftr-412	1979	18	for	for	ADP
ftr-412	1979	19	all	all	DET
ftr-412	1979	20	public	public	ADJ
ftr-412	1979	21	services	service	NOUN
ftr-412	1979	22	.	.	PUNCT
ftr-412	1980	1	(	(	PUNCT
ftr-412	1980	2	3	3	X
ftr-412	1980	3	)	)	PUNCT
ftr-412	1980	4	tax	tax	NOUN
ftr-412	1980	5	administration	administration	NOUN
ftr-412	1980	6	&	&	CCONJ
ftr-412	1980	7	technology	technology	PROPN
ftr-412	1980	8	.	.	PUNCT
ftr-412	1981	1	personal	personal	ADJ
ftr-412	1981	2	and	and	CCONJ
ftr-412	1981	3	corporate	corporate	ADJ
ftr-412	1981	4	income	income	NOUN
ftr-412	1981	5	tax	tax	NOUN
ftr-412	1981	6	and	and	CCONJ
ftr-412	1981	7	vat	vat	NOUN
ftr-412	1981	8	returns	return	NOUN
ftr-412	1981	9	,	,	PUNCT
ftr-412	1981	10	declarations	declaration	NOUN
ftr-412	1981	11	,	,	PUNCT
ftr-412	1981	12	and	and	CCONJ
ftr-412	1981	13	payments	payment	NOUN
ftr-412	1981	14	can	can	AUX
ftr-412	1981	15	be	be	AUX
ftr-412	1981	16	made	make	VERB
ftr-412	1981	17	on	on	ADP
ftr-412	1981	18	-	-	PUNCT
ftr-412	1981	19	line	line	NOUN
ftr-412	1981	20	,	,	PUNCT
ftr-412	1981	21	accessed	access	VERB
ftr-412	1981	22	at	at	ADP
ftr-412	1981	23	http://fisconline.agenziaentrate.it/.	http://fisconline.agenziaentrate.it/.	NOUN
ftr-412	1981	24	similarly	similarly	ADV
ftr-412	1981	25	for	for	ADP
ftr-412	1981	26	customs	custom	NOUN
ftr-412	1981	27	declarations	declaration	NOUN
ftr-412	1981	28	and	and	CCONJ
ftr-412	1981	29	payment	payment	NOUN
ftr-412	1981	30	.	.	PUNCT
ftr-412	1982	1	the	the	DET
ftr-412	1982	2	customs	customs	PROPN
ftr-412	1982	3	agency	agency	NOUN
ftr-412	1982	4	has	have	VERB
ftr-412	1982	5	a	a	DET
ftr-412	1982	6	fully	fully	ADV
ftr-412	1982	7	transactional	transactional	ADJ
ftr-412	1982	8	on	on	ADP
ftr-412	1982	9	-	-	PUNCT
ftr-412	1982	10	line	line	NOUN
ftr-412	1982	11	system	system	NOUN
ftr-412	1982	12	,	,	PUNCT
ftr-412	1982	13	accessed	access	VERB
ftr-412	1982	14	at	at	ADP
ftr-412	1982	15	https://telematico.agenziadogane.it/.	https://telematico.agenziadogane.it/.	NOUN
ftr-412	1982	16	the	the	DET
ftr-412	1982	17	entire	entire	ADJ
ftr-412	1982	18	italian	italian	ADJ
ftr-412	1982	19	tax	tax	NOUN
ftr-412	1982	20	system	system	NOUN
ftr-412	1982	21	is	be	AUX
ftr-412	1982	22	benchmarked	benchmarke	VERB
ftr-412	1982	23	at	at	ADP
ftr-412	1982	24	“	"	PUNCT
ftr-412	1982	25	stage	stage	NOUN
ftr-412	1982	26	4	4	NUM
ftr-412	1982	27	”	"	PUNCT
ftr-412	1982	28	compliance	compliance	NOUN
ftr-412	1982	29	.	.	PUNCT
ftr-412	1983	1	i	i	PRON
ftr-412	1983	2	d.	d.	PROPN
ftr-412	1983	3	at	at	ADP
ftr-412	1983	4	297	297	NUM
ftr-412	1983	5	-	-	SYM
ftr-412	1983	6	98	98	NUM
ftr-412	1983	7	,	,	PUNCT
ftr-412	1983	8	301	301	NUM
ftr-412	1983	9	,	,	PUNCT
ftr-412	1983	10	306	306	NUM
ftr-412	1983	11	,	,	PUNCT
ftr-412	1983	12	311	311	NUM
ftr-412	1983	13	-	-	SYM
ftr-412	1983	14	12	12	NUM
ftr-412	1983	15	,	,	PUNCT
ftr-412	1983	16	&	&	CCONJ
ftr-412	1983	17	31617	31617	NUM
ftr-412	1983	18	.	.	PUNCT
ftr-412	1984	1	latvia	latvia	PROPN
ftr-412	1984	2	.	.	PUNCT
ftr-412	1985	1	(	(	PUNCT
ftr-412	1985	2	1	1	X
ftr-412	1985	3	)	)	PUNCT
ftr-412	1985	4	smart	smart	ADJ
ftr-412	1985	5	i	i	PROPN
ftr-412	1985	6	d	d	PROPN
ftr-412	1985	7	cards	card	NOUN
ftr-412	1985	8	.	.	PUNCT
ftr-412	1986	1	there	there	PRON
ftr-412	1986	2	is	be	VERB
ftr-412	1986	3	currently	currently	ADV
ftr-412	1986	4	no	no	DET
ftr-412	1986	5	central	central	ADJ
ftr-412	1986	6	e	e	NOUN
ftr-412	1986	7	-	-	ADJ
ftr-412	1986	8	id	id	ADJ
ftr-412	1986	9	infrastructure	infrastructure	NOUN
ftr-412	1986	10	,	,	PUNCT
ftr-412	1986	11	but	but	CCONJ
ftr-412	1986	12	there	there	PRON
ftr-412	1986	13	is	be	VERB
ftr-412	1986	14	an	an	DET
ftr-412	1986	15	e	e	NOUN
ftr-412	1986	16	-	-	ADJ
ftr-412	1986	17	id	id	ADJ
ftr-412	1986	18	card	card	NOUN
ftr-412	1986	19	project	project	NOUN
ftr-412	1986	20	.	.	PUNCT
ftr-412	1987	1	the	the	DET
ftr-412	1987	2	latvian	latvian	ADJ
ftr-412	1987	3	parliament	parliament	NOUN
ftr-412	1987	4	passed	pass	VERB
ftr-412	1987	5	a	a	DET
ftr-412	1987	6	law	law	NOUN
ftr-412	1987	7	of	of	ADP
ftr-412	1987	8	personal	personal	ADJ
ftr-412	1987	9	identification	identification	NOUN
ftr-412	1987	10	documents	document	NOUN
ftr-412	1987	11	on	on	ADP
ftr-412	1987	12	may	may	PROPN
ftr-412	1987	13	23	23	NUM
ftr-412	1987	14	,	,	PUNCT
ftr-412	1987	15	2002	2002	NUM
ftr-412	1987	16	requiring	require	VERB
ftr-412	1987	17	either	either	CCONJ
ftr-412	1987	18	an	an	DET
ftr-412	1987	19	identity	identity	NOUN
ftr-412	1987	20	card	card	NOUN
ftr-412	1987	21	or	or	CCONJ
ftr-412	1987	22	passport	passport	NOUN
ftr-412	1987	23	as	as	ADP
ftr-412	1987	24	an	an	DET
ftr-412	1987	25	identity	identity	NOUN
ftr-412	1987	26	document	document	NOUN
ftr-412	1987	27	for	for	ADP
ftr-412	1987	28	every	every	DET
ftr-412	1987	29	citizen	citizen	NOUN
ftr-412	1987	30	over	over	ADP
ftr-412	1987	31	15	15	NUM
ftr-412	1987	32	years	year	NOUN
ftr-412	1987	33	of	of	ADP
ftr-412	1987	34	age	age	NOUN
ftr-412	1987	35	.	.	PUNCT
ftr-412	1988	1	a	a	DET
ftr-412	1988	2	regulation	regulation	NOUN
ftr-412	1988	3	issued	issue	VERB
ftr-412	1988	4	in	in	ADP
ftr-412	1988	5	2004	2004	NUM
ftr-412	1988	6	provides	provide	VERB
ftr-412	1988	7	for	for	ADP
ftr-412	1988	8	electronic	electronic	ADJ
ftr-412	1988	9	chips	chip	NOUN
ftr-412	1988	10	in	in	ADP
ftr-412	1988	11	i	i	PROPN
ftr-412	1988	12	d	d	PROPN
ftr-412	1988	13	cards	card	NOUN
ftr-412	1988	14	holding	hold	VERB
ftr-412	1988	15	basic	basic	ADJ
ftr-412	1988	16	personal	personal	ADJ
ftr-412	1988	17	data	datum	NOUN
ftr-412	1988	18	,	,	PUNCT
ftr-412	1988	19	as	as	ADV
ftr-412	1988	20	well	well	ADV
ftr-412	1988	21	as	as	ADP
ftr-412	1988	22	a	a	DET
ftr-412	1988	23	biometric	biometric	ADJ
ftr-412	1988	24	(	(	PUNCT
ftr-412	1988	25	facial	facial	ADJ
ftr-412	1988	26	)	)	PUNCT
ftr-412	1988	27	and	and	CCONJ
ftr-412	1988	28	electronic	electronic	ADJ
ftr-412	1988	29	signature	signature	NOUN
ftr-412	1988	30	.	.	PUNCT
ftr-412	1989	1	this	this	DET
ftr-412	1989	2	regulation	regulation	NOUN
ftr-412	1989	3	is	be	AUX
ftr-412	1989	4	not	not	PART
ftr-412	1989	5	fulfilled	fulfil	VERB
ftr-412	1989	6	at	at	ADP
ftr-412	1989	7	the	the	DET
ftr-412	1989	8	moment	moment	NOUN
ftr-412	1989	9	because	because	SCONJ
ftr-412	1989	10	of	of	ADP
ftr-412	1989	11	the	the	DET
ftr-412	1989	12	absence	absence	NOUN
ftr-412	1989	13	of	of	ADP
ftr-412	1989	14	a	a	DET
ftr-412	1989	15	“	"	PUNCT
ftr-412	1989	16	certification	certification	NOUN
ftr-412	1989	17	service	service	NOUN
ftr-412	1989	18	provider	provider	NOUN
ftr-412	1989	19	.	.	PUNCT
ftr-412	1989	20	”	"	PUNCT
ftr-412	1990	1	on	on	ADP
ftr-412	1990	2	june	june	PROPN
ftr-412	1990	3	15	15	NUM
ftr-412	1990	4	,	,	PUNCT
ftr-412	1990	5	2005	2005	NUM
ftr-412	1990	6	the	the	DET
ftr-412	1990	7	latvian	latvian	ADJ
ftr-412	1990	8	government	government	NOUN
ftr-412	1990	9	entered	enter	VERB
ftr-412	1990	10	into	into	ADP
ftr-412	1990	11	an	an	DET
ftr-412	1990	12	agreement	agreement	NOUN
ftr-412	1990	13	with	with	ADP
ftr-412	1990	14	latvia	latvia	PROPN
ftr-412	1990	15	post	post	PROPN
ftr-412	1990	16	and	and	CCONJ
ftr-412	1990	17	lattelekom	lattelekom	PROPN
ftr-412	1990	18	ltd	ltd	PROPN
ftr-412	1990	19	to	to	PART
ftr-412	1990	20	fulfill	fulfill	VERB
ftr-412	1990	21	the	the	DET
ftr-412	1990	22	requirements	requirement	NOUN
ftr-412	1990	23	of	of	ADP
ftr-412	1990	24	the	the	DET
ftr-412	1990	25	law	law	NOUN
ftr-412	1990	26	and	and	CCONJ
ftr-412	1990	27	regulation	regulation	NOUN
ftr-412	1990	28	.	.	PUNCT
ftr-412	1991	1	the	the	DET
ftr-412	1991	2	tax	tax	NOUN
ftr-412	1991	3	system	system	NOUN
ftr-412	1991	4	in	in	ADP
ftr-412	1991	5	latvia	latvia	PROPN
ftr-412	1991	6	is	be	AUX
ftr-412	1991	7	considerably	considerably	ADV
ftr-412	1991	8	behind	behind	ADP
ftr-412	1991	9	other	other	ADJ
ftr-412	1991	10	member	member	NOUN
ftr-412	1991	11	states	state	NOUN
ftr-412	1991	12	.	.	PUNCT
ftr-412	1992	1	(	(	PUNCT
ftr-412	1992	2	2	2	X
ftr-412	1992	3	)	)	PUNCT
ftr-412	1992	4	electronic	electronic	ADJ
ftr-412	1992	5	portal	portal	NOUN
ftr-412	1992	6	.	.	PUNCT
ftr-412	1993	1	latvia	latvia	PROPN
ftr-412	1993	2	doe	doe	PROPN
ftr-412	1993	3	not	not	PART
ftr-412	1993	4	currently	currently	ADV
ftr-412	1993	5	have	have	VERB
ftr-412	1993	6	an	an	DET
ftr-412	1993	7	e	e	NOUN
ftr-412	1993	8	-	-	ADJ
ftr-412	1993	9	government	government	ADJ
ftr-412	1993	10	services	service	NOUN
ftr-412	1993	11	portal	portal	NOUN
ftr-412	1993	12	.	.	PUNCT
ftr-412	1994	1	a	a	DET
ftr-412	1994	2	state	state	NOUN
ftr-412	1994	3	portal	portal	NOUN
ftr-412	1994	4	at	at	ADP
ftr-412	1994	5	http://www.lvonline.lv/	http://www.lvonline.lv/	PRON
ftr-412	1994	6	had	have	AUX
ftr-412	1994	7	been	be	AUX
ftr-412	1994	8	launched	launch	VERB
ftr-412	1994	9	in	in	ADP
ftr-412	1994	10	2002	2002	NUM
ftr-412	1994	11	to	to	PART
ftr-412	1994	12	provide	provide	VERB
ftr-412	1994	13	a	a	DET
ftr-412	1994	14	single	single	ADJ
ftr-412	1994	15	access	access	NOUN
ftr-412	1994	16	point	point	NOUN
ftr-412	1994	17	for	for	ADP
ftr-412	1994	18	all	all	DET
ftr-412	1994	19	government	government	NOUN
ftr-412	1994	20	information	information	NOUN
ftr-412	1994	21	and	and	CCONJ
ftr-412	1994	22	services	service	NOUN
ftr-412	1994	23	,	,	PUNCT
ftr-412	1994	24	but	but	CCONJ
ftr-412	1994	25	had	have	VERB
ftr-412	1994	26	to	to	PART
ftr-412	1994	27	be	be	AUX
ftr-412	1994	28	stopped	stop	VERB
ftr-412	1994	29	because	because	SCONJ
ftr-412	1994	30	of	of	ADP
ftr-412	1994	31	lack	lack	NOUN
ftr-412	1994	32	of	of	ADP
ftr-412	1994	33	funding	funding	NOUN
ftr-412	1994	34	.	.	PUNCT
ftr-412	1995	1	a	a	DET
ftr-412	1995	2	new	new	ADJ
ftr-412	1995	3	development	development	NOUN
ftr-412	1995	4	effort	effort	NOUN
ftr-412	1995	5	was	be	AUX
ftr-412	1995	6	undertaken	undertake	VERB
ftr-412	1995	7	in	in	ADP
ftr-412	1995	8	2005	2005	NUM
ftr-412	1995	9	.	.	PUNCT
ftr-412	1996	1	(	(	PUNCT
ftr-412	1996	2	3	3	X
ftr-412	1996	3	)	)	PUNCT
ftr-412	1996	4	tax	tax	NOUN
ftr-412	1996	5	administration	administration	NOUN
ftr-412	1996	6	&	&	CCONJ
ftr-412	1996	7	technology	technology	PROPN
ftr-412	1996	8	.	.	PUNCT
ftr-412	1997	1	in	in	ADP
ftr-412	1997	2	the	the	DET
ftr-412	1997	3	tax	tax	NOUN
ftr-412	1997	4	area	area	NOUN
ftr-412	1997	5	the	the	DET
ftr-412	1997	6	situation	situation	NOUN
ftr-412	1997	7	is	be	AUX
ftr-412	1997	8	(	(	PUNCT
ftr-412	1997	9	potentially	potentially	ADV
ftr-412	1997	10	)	)	PUNCT
ftr-412	1997	11	much	much	ADV
ftr-412	1997	12	better	well	ADJ
ftr-412	1997	13	.	.	PUNCT
ftr-412	1998	1	an	an	DET
ftr-412	1998	2	electronic	electronic	ADJ
ftr-412	1998	3	declaration	declaration	NOUN
ftr-412	1998	4	system	system	NOUN
ftr-412	1998	5	(	(	PUNCT
ftr-412	1998	6	http://www2.vid.gov.lv	http://www2.vid.gov.lv	NUM
ftr-412	1998	7	)	)	PUNCT
ftr-412	1998	8	is	be	AUX
ftr-412	1998	9	available	available	ADJ
ftr-412	1998	10	.	.	PUNCT
ftr-412	1999	1	it	it	PRON
ftr-412	1999	2	is	be	AUX
ftr-412	1999	3	designed	design	VERB
ftr-412	1999	4	to	to	PART
ftr-412	1999	5	allow	allow	VERB
ftr-412	1999	6	full	full	ADJ
ftr-412	1999	7	service	service	NOUN
ftr-412	1999	8	(	(	PUNCT
ftr-412	1999	9	return	return	NOUN
ftr-412	1999	10	submission	submission	NOUN
ftr-412	1999	11	,	,	PUNCT
ftr-412	1999	12	payments	payment	NOUN
ftr-412	1999	13	,	,	PUNCT
ftr-412	1999	14	declarations	declaration	NOUN
ftr-412	1999	15	,	,	PUNCT
ftr-412	1999	16	data	datum	NOUN
ftr-412	1999	17	checks	check	NOUN
ftr-412	1999	18	,	,	PUNCT
ftr-412	1999	19	and	and	CCONJ
ftr-412	1999	20	e	e	NOUN
ftr-412	1999	21	-	-	NOUN
ftr-412	1999	22	mail	mail	NOUN
ftr-412	1999	23	confirmation	confirmation	NOUN
ftr-412	1999	24	)	)	PUNCT
ftr-412	1999	25	for	for	ADP
ftr-412	1999	26	tax	tax	NOUN
ftr-412	1999	27	transactions	transaction	NOUN
ftr-412	1999	28	.	.	PUNCT
ftr-412	2000	1	however	however	ADV
ftr-412	2000	2	,	,	PUNCT
ftr-412	2000	3	regulations	regulation	NOUN
ftr-412	2000	4	on	on	ADP
ftr-412	2000	5	the	the	DET
ftr-412	2000	6	storage	storage	NOUN
ftr-412	2000	7	and	and	CCONJ
ftr-412	2000	8	circulation	circulation	NOUN
ftr-412	2000	9	of	of	ADP
ftr-412	2000	10	electronic	electronic	ADJ
ftr-412	2000	11	documents	document	NOUN
ftr-412	2000	12	are	be	AUX
ftr-412	2000	13	not	not	PART
ftr-412	2000	14	in	in	ADP
ftr-412	2000	15	place	place	NOUN
ftr-412	2000	16	yet	yet	ADV
ftr-412	2000	17	,	,	PUNCT
ftr-412	2000	18	thus	thus	ADV
ftr-412	2000	19	all	all	DET
ftr-412	2000	20	filings	filing	NOUN
ftr-412	2000	21	,	,	PUNCT
ftr-412	2000	22	payments	payment	NOUN
ftr-412	2000	23	and	and	CCONJ
ftr-412	2000	24	information	information	NOUN
ftr-412	2000	25	requests	request	NOUN
ftr-412	2000	26	must	must	AUX
ftr-412	2000	27	still	still	ADV
ftr-412	2000	28	be	be	AUX
ftr-412	2000	29	done	do	VERB
ftr-412	2000	30	on	on	ADP
ftr-412	2000	31	paper	paper	NOUN
ftr-412	2000	32	.	.	PUNCT
ftr-412	2001	1	customs	custom	NOUN
ftr-412	2001	2	however	however	ADV
ftr-412	2001	3	has	have	VERB
ftr-412	2001	4	a	a	DET
ftr-412	2001	5	fully	fully	ADV
ftr-412	2001	6	digital	digital	ADJ
ftr-412	2001	7	functionality	functionality	NOUN
ftr-412	2001	8	,	,	PUNCT
ftr-412	2001	9	as	as	SCONJ
ftr-412	2001	10	businesses	business	NOUN
ftr-412	2001	11	can	can	AUX
ftr-412	2001	12	use	use	VERB
ftr-412	2001	13	the	the	DET
ftr-412	2001	14	computerized	computerized	ADJ
ftr-412	2001	15	transit	transit	NOUN
ftr-412	2001	16	control	control	NOUN
ftr-412	2001	17	system	system	NOUN
ftr-412	2001	18	to	to	PART
ftr-412	2001	19	submit	submit	VERB
ftr-412	2001	20	customs	custom	NOUN
ftr-412	2001	21	declarations	declaration	NOUN
ftr-412	2001	22	and	and	CCONJ
ftr-412	2001	23	payments	payment	NOUN
ftr-412	2001	24	,	,	PUNCT
ftr-412	2001	25	accessed	access	VERB
ftr-412	2001	26	at	at	ADP
ftr-412	2001	27	http://www.vid.gov.lv/.	http://www.vid.gov.lv/.	NOUN
ftr-412	2001	28	as	as	ADP
ftr-412	2001	29	a	a	DET
ftr-412	2001	30	result	result	NOUN
ftr-412	2001	31	of	of	ADP
ftr-412	2001	32	these	these	DET
ftr-412	2001	33	difficulties	difficulty	NOUN
ftr-412	2001	34	,	,	PUNCT
ftr-412	2001	35	728	728	NUM
ftr-412	2001	36	florida	florida	PROPN
ftr-412	2001	37	tax	tax	NOUN
ftr-412	2001	38	review	review	NOUN
ftr-412	2001	39	vol	vol	NOUN
ftr-412	2001	40	.	.	PUNCT
ftr-412	2002	1	7:10	7:10	NUM
ftr-412	2003	1	the	the	DET
ftr-412	2003	2	latvian	latvian	ADJ
ftr-412	2003	3	tax	tax	NOUN
ftr-412	2003	4	system	system	NOUN
ftr-412	2003	5	is	be	AUX
ftr-412	2003	6	generally	generally	ADV
ftr-412	2003	7	benchmarked	benchmarke	VERB
ftr-412	2003	8	at	at	ADP
ftr-412	2003	9	“	"	PUNCT
ftr-412	2003	10	stage	stage	NOUN
ftr-412	2003	11	1	1	NUM
ftr-412	2003	12	”	"	PUNCT
ftr-412	2003	13	compliance	compliance	NOUN
ftr-412	2003	14	.	.	PUNCT
ftr-412	2004	1	the	the	DET
ftr-412	2004	2	customs	customs	PROPN
ftr-412	2004	3	function	function	VERB
ftr-412	2004	4	however	however	ADV
ftr-412	2004	5	,	,	PUNCT
ftr-412	2004	6	is	be	AUX
ftr-412	2004	7	benchmarked	benchmarke	VERB
ftr-412	2004	8	at	at	ADP
ftr-412	2004	9	“	"	PUNCT
ftr-412	2004	10	stage	stage	NOUN
ftr-412	2004	11	4	4	NUM
ftr-412	2004	12	.	.	PUNCT
ftr-412	2004	13	”	"	PUNCT
ftr-412	2005	1	i	i	PRON
ftr-412	2005	2	d.	d.	PROPN
ftr-412	2005	3	at	at	ADP
ftr-412	2005	4	321	321	NUM
ftr-412	2005	5	,	,	PUNCT
ftr-412	2005	6	323	323	NUM
ftr-412	2005	7	,	,	PUNCT
ftr-412	2005	8	329	329	NUM
ftr-412	2005	9	,	,	PUNCT
ftr-412	2005	10	333	333	NUM
ftr-412	2005	11	-	-	SYM
ftr-412	2005	12	34	34	NUM
ftr-412	2005	13	,	,	PUNCT
ftr-412	2005	14	&	&	CCONJ
ftr-412	2005	15	339	339	NUM
ftr-412	2005	16	.	.	PUNCT
ftr-412	2006	1	lithuania	lithuania	PROPN
ftr-412	2006	2	..	..	PUNCT
ftr-412	2006	3	(	(	PUNCT
ftr-412	2006	4	1	1	X
ftr-412	2006	5	)	)	PUNCT
ftr-412	2006	6	smart	smart	ADJ
ftr-412	2006	7	i	i	PROPN
ftr-412	2006	8	d	d	PROPN
ftr-412	2006	9	cards	card	NOUN
ftr-412	2006	10	.	.	PUNCT
ftr-412	2007	1	there	there	PRON
ftr-412	2007	2	is	be	VERB
ftr-412	2007	3	no	no	DET
ftr-412	2007	4	central	central	ADJ
ftr-412	2007	5	e	e	NOUN
ftr-412	2007	6	-	-	ADJ
ftr-412	2007	7	id	id	ADJ
ftr-412	2007	8	infrastructure	infrastructure	NOUN
ftr-412	2007	9	in	in	ADP
ftr-412	2007	10	lithuania	lithuania	PROPN
ftr-412	2007	11	at	at	ADP
ftr-412	2007	12	the	the	DET
ftr-412	2007	13	present	present	ADJ
ftr-412	2007	14	time	time	NOUN
ftr-412	2007	15	.	.	PUNCT
ftr-412	2008	1	however	however	ADV
ftr-412	2008	2	,	,	PUNCT
ftr-412	2008	3	a	a	DET
ftr-412	2008	4	government	government	NOUN
ftr-412	2008	5	“	"	PUNCT
ftr-412	2008	6	concept	concept	NOUN
ftr-412	2008	7	paper	paper	NOUN
ftr-412	2008	8	”	"	PUNCT
ftr-412	2008	9	adopted	adopt	VERB
ftr-412	2008	10	in	in	ADP
ftr-412	2008	11	december	december	PROPN
ftr-412	2008	12	2002	2002	NUM
ftr-412	2008	13	urges	urge	VERB
ftr-412	2008	14	the	the	DET
ftr-412	2008	15	development	development	NOUN
ftr-412	2008	16	of	of	ADP
ftr-412	2008	17	an	an	DET
ftr-412	2008	18	e	e	NOUN
ftr-412	2008	19	-	-	NOUN
ftr-412	2008	20	id	id	NOUN
ftr-412	2008	21	that	that	PRON
ftr-412	2008	22	will	will	AUX
ftr-412	2008	23	include	include	VERB
ftr-412	2008	24	personal	personal	ADJ
ftr-412	2008	25	data	datum	NOUN
ftr-412	2008	26	,	,	PUNCT
ftr-412	2008	27	social	social	ADJ
ftr-412	2008	28	insurance	insurance	NOUN
ftr-412	2008	29	details	detail	NOUN
ftr-412	2008	30	and	and	CCONJ
ftr-412	2008	31	medical	medical	ADJ
ftr-412	2008	32	records	record	NOUN
ftr-412	2008	33	.	.	PUNCT
ftr-412	2009	1	e	e	X
ftr-412	2009	2	-	-	NOUN
ftr-412	2009	3	signature	signature	NOUN
ftr-412	2009	4	legislation	legislation	NOUN
ftr-412	2009	5	was	be	AUX
ftr-412	2009	6	enacted	enact	VERB
ftr-412	2009	7	on	on	ADP
ftr-412	2009	8	july	july	PROPN
ftr-412	2009	9	11	11	NUM
ftr-412	2009	10	,	,	PUNCT
ftr-412	2009	11	2000	2000	NUM
ftr-412	2009	12	setting	set	VERB
ftr-412	2009	13	out	out	ADP
ftr-412	2009	14	requirements	requirement	NOUN
ftr-412	2009	15	for	for	ADP
ftr-412	2009	16	certification	certification	NOUN
ftr-412	2009	17	and	and	CCONJ
ftr-412	2009	18	the	the	DET
ftr-412	2009	19	rights	right	NOUN
ftr-412	2009	20	and	and	CCONJ
ftr-412	2009	21	obligations	obligation	NOUN
ftr-412	2009	22	of	of	ADP
ftr-412	2009	23	service	service	NOUN
ftr-412	2009	24	providers	provider	NOUN
ftr-412	2009	25	.	.	PUNCT
ftr-412	2010	1	a	a	DET
ftr-412	2010	2	pilot	pilot	NOUN
ftr-412	2010	3	program	program	NOUN
ftr-412	2010	4	was	be	AUX
ftr-412	2010	5	initiated	initiate	VERB
ftr-412	2010	6	in	in	ADP
ftr-412	2010	7	may	may	PROPN
ftr-412	2010	8	2004	2004	NUM
ftr-412	2010	9	.	.	PUNCT
ftr-412	2011	1	(	(	PUNCT
ftr-412	2011	2	2	2	X
ftr-412	2011	3	)	)	PUNCT
ftr-412	2011	4	electronic	electronic	ADJ
ftr-412	2011	5	portal	portal	NOUN
ftr-412	2011	6	.	.	PUNCT
ftr-412	2012	1	in	in	ADP
ftr-412	2012	2	january	january	PROPN
ftr-412	2012	3	2004	2004	NUM
ftr-412	2012	4	the	the	DET
ftr-412	2012	5	lithuanian	lithuanian	ADJ
ftr-412	2012	6	government	government	NOUN
ftr-412	2012	7	opened	open	VERB
ftr-412	2012	8	a	a	DET
ftr-412	2012	9	full	full	ADJ
ftr-412	2012	10	service	service	NOUN
ftr-412	2012	11	digital	digital	ADJ
ftr-412	2012	12	service	service	NOUN
ftr-412	2012	13	portal	portal	NOUN
ftr-412	2012	14	for	for	ADP
ftr-412	2012	15	citizens	citizen	NOUN
ftr-412	2012	16	and	and	CCONJ
ftr-412	2012	17	businesses	business	NOUN
ftr-412	2012	18	,	,	PUNCT
ftr-412	2012	19	available	available	ADJ
ftr-412	2012	20	at	at	ADP
ftr-412	2012	21	http://www.govonline.lt	http://www.govonline.lt	PROPN
ftr-412	2012	22	.	.	PUNCT
ftr-412	2013	1	(	(	PUNCT
ftr-412	2013	2	3	3	X
ftr-412	2013	3	)	)	PUNCT
ftr-412	2013	4	tax	tax	NOUN
ftr-412	2013	5	administration	administration	NOUN
ftr-412	2013	6	&	&	CCONJ
ftr-412	2013	7	technology	technology	PROPN
ftr-412	2013	8	.	.	PUNCT
ftr-412	2014	1	in	in	ADP
ftr-412	2014	2	the	the	DET
ftr-412	2014	3	tax	tax	NOUN
ftr-412	2014	4	area	area	NOUN
ftr-412	2014	5	,	,	PUNCT
ftr-412	2014	6	a	a	DET
ftr-412	2014	7	fully	fully	ADV
ftr-412	2014	8	transactional	transactional	ADJ
ftr-412	2014	9	system	system	NOUN
ftr-412	2014	10	operates	operate	VERB
ftr-412	2014	11	in	in	ADP
ftr-412	2014	12	personal	personal	ADJ
ftr-412	2014	13	and	and	CCONJ
ftr-412	2014	14	corporate	corporate	ADJ
ftr-412	2014	15	income	income	NOUN
ftr-412	2014	16	tax	tax	NOUN
ftr-412	2014	17	as	as	ADV
ftr-412	2014	18	well	well	ADV
ftr-412	2014	19	as	as	ADP
ftr-412	2014	20	vat	vat	NOUN
ftr-412	2014	21	.	.	PUNCT
ftr-412	2015	1	the	the	DET
ftr-412	2015	2	system	system	NOUN
ftr-412	2015	3	accepts	accept	VERB
ftr-412	2015	4	all	all	DET
ftr-412	2015	5	returns	return	NOUN
ftr-412	2015	6	,	,	PUNCT
ftr-412	2015	7	provides	provide	VERB
ftr-412	2015	8	notifications	notification	NOUN
ftr-412	2015	9	of	of	ADP
ftr-412	2015	10	assessment	assessment	NOUN
ftr-412	2015	11	,	,	PUNCT
ftr-412	2015	12	and	and	CCONJ
ftr-412	2015	13	new	new	ADJ
ftr-412	2015	14	forms	form	NOUN
ftr-412	2015	15	,	,	PUNCT
ftr-412	2015	16	as	as	ADV
ftr-412	2015	17	well	well	ADV
ftr-412	2015	18	as	as	ADP
ftr-412	2015	19	allows	allow	VERB
ftr-412	2015	20	monitoring	monitoring	NOUN
ftr-412	2015	21	and	and	CCONJ
ftr-412	2015	22	management	management	NOUN
ftr-412	2015	23	of	of	ADP
ftr-412	2015	24	filings	filing	NOUN
ftr-412	2015	25	,	,	PUNCT
ftr-412	2015	26	accessed	access	VERB
ftr-412	2015	27	at	at	ADP
ftr-412	2015	28	http://deklaravimas.vmi.lt/.	http://deklaravimas.vmi.lt/.	PROPN
ftr-412	2015	29	the	the	DET
ftr-412	2015	30	lithuanian	lithuanian	ADJ
ftr-412	2015	31	customs	customs	PROPN
ftr-412	2015	32	administration	administration	NOUN
ftr-412	2015	33	runs	run	VERB
ftr-412	2015	34	a	a	DET
ftr-412	2015	35	similar	similar	ADJ
ftr-412	2015	36	web	web	NOUN
ftr-412	2015	37	site	site	NOUN
ftr-412	2015	38	that	that	PRON
ftr-412	2015	39	allows	allow	VERB
ftr-412	2015	40	fully	fully	ADV
ftr-412	2015	41	transactional	transactional	ADJ
ftr-412	2015	42	submission	submission	NOUN
ftr-412	2015	43	of	of	ADP
ftr-412	2015	44	declarations	declaration	NOUN
ftr-412	2015	45	and	and	CCONJ
ftr-412	2015	46	payments	payment	NOUN
ftr-412	2015	47	,	,	PUNCT
ftr-412	2015	48	accessed	access	VERB
ftr-412	2015	49	at	at	ADP
ftr-412	2015	50	http://www.cust.ly/.	http://www.cust.ly/.	NOUN
ftr-412	2015	51	the	the	DET
ftr-412	2015	52	whole	whole	ADJ
ftr-412	2015	53	lithuanian	lithuanian	ADJ
ftr-412	2015	54	tax	tax	NOUN
ftr-412	2015	55	system	system	NOUN
ftr-412	2015	56	is	be	AUX
ftr-412	2015	57	benchmarked	benchmarke	VERB
ftr-412	2015	58	at	at	ADP
ftr-412	2015	59	“	"	PUNCT
ftr-412	2015	60	stage	stage	NOUN
ftr-412	2015	61	4	4	NUM
ftr-412	2015	62	”	"	PUNCT
ftr-412	2015	63	compliance	compliance	NOUN
ftr-412	2015	64	.	.	PUNCT
ftr-412	2016	1	i	i	PRON
ftr-412	2016	2	d.	d.	PROPN
ftr-412	2016	3	at	at	ADP
ftr-412	2016	4	344	344	NUM
ftr-412	2016	5	-	-	SYM
ftr-412	2016	6	45	45	NUM
ftr-412	2016	7	,	,	PUNCT
ftr-412	2016	8	349	349	NUM
ftr-412	2016	9	,	,	PUNCT
ftr-412	2016	10	355	355	NUM
ftr-412	2016	11	-	-	SYM
ftr-412	2016	12	56	56	NUM
ftr-412	2016	13	,	,	PUNCT
ftr-412	2016	14	&	&	CCONJ
ftr-412	2016	15	360	360	NUM
ftr-412	2016	16	-	-	SYM
ftr-412	2016	17	61	61	NUM
ftr-412	2016	18	.	.	PUNCT
ftr-412	2017	1	luxembourg	luxembourg	PROPN
ftr-412	2017	2	.	.	PUNCT
ftr-412	2018	1	(	(	PUNCT
ftr-412	2018	2	1	1	X
ftr-412	2018	3	)	)	PUNCT
ftr-412	2018	4	smart	smart	ADJ
ftr-412	2018	5	i	i	PROPN
ftr-412	2018	6	d	d	PROPN
ftr-412	2018	7	cards	card	NOUN
ftr-412	2018	8	.	.	PUNCT
ftr-412	2019	1	there	there	PRON
ftr-412	2019	2	is	be	VERB
ftr-412	2019	3	no	no	DET
ftr-412	2019	4	central	central	ADJ
ftr-412	2019	5	e	e	NOUN
ftr-412	2019	6	-	-	ADJ
ftr-412	2019	7	id	id	ADJ
ftr-412	2019	8	system	system	NOUN
ftr-412	2019	9	in	in	ADP
ftr-412	2019	10	luxembourg	luxembourg	PROPN
ftr-412	2019	11	,	,	PUNCT
ftr-412	2019	12	and	and	CCONJ
ftr-412	2019	13	there	there	PRON
ftr-412	2019	14	is	be	VERB
ftr-412	2019	15	no	no	DET
ftr-412	2019	16	government	government	NOUN
ftr-412	2019	17	plan	plan	NOUN
ftr-412	2019	18	to	to	PART
ftr-412	2019	19	adopt	adopt	VERB
ftr-412	2019	20	one	one	NUM
ftr-412	2019	21	.	.	PUNCT
ftr-412	2020	1	in	in	ADP
ftr-412	2020	2	march	march	PROPN
ftr-412	2020	3	2003	2003	NUM
ftr-412	2020	4	the	the	DET
ftr-412	2020	5	luxtrust	luxtrust	PROPN
ftr-412	2020	6	economic	economic	ADJ
ftr-412	2020	7	interest	interest	NOUN
ftr-412	2020	8	group	group	NOUN
ftr-412	2020	9	(	(	PUNCT
ftr-412	2020	10	a	a	DET
ftr-412	2020	11	public	public	ADJ
ftr-412	2020	12	-	-	PUNCT
ftr-412	2020	13	private	private	ADJ
ftr-412	2020	14	partnership	partnership	NOUN
ftr-412	2020	15	)	)	PUNCT
ftr-412	2020	16	was	be	AUX
ftr-412	2020	17	formed	form	VERB
ftr-412	2020	18	to	to	PART
ftr-412	2020	19	manage	manage	VERB
ftr-412	2020	20	the	the	DET
ftr-412	2020	21	development	development	NOUN
ftr-412	2020	22	of	of	ADP
ftr-412	2020	23	a	a	DET
ftr-412	2020	24	public	public	ADJ
ftr-412	2020	25	key	key	ADJ
ftr-412	2020	26	infrastructure	infrastructure	NOUN
ftr-412	2020	27	(	(	PUNCT
ftr-412	2020	28	pki	pki	PROPN
ftr-412	2020	29	)	)	PUNCT
ftr-412	2020	30	for	for	ADP
ftr-412	2020	31	e	e	NOUN
ftr-412	2020	32	-	-	NOUN
ftr-412	2020	33	commerce	commerce	NOUN
ftr-412	2020	34	and	and	CCONJ
ftr-412	2020	35	e	e	NOUN
ftr-412	2020	36	-	-	NOUN
ftr-412	2020	37	government	government	NOUN
ftr-412	2020	38	.	.	PUNCT
ftr-412	2021	1	a	a	DET
ftr-412	2021	2	new	new	ADJ
ftr-412	2021	3	e	e	NOUN
ftr-412	2021	4	-	-	NOUN
ftr-412	2021	5	government	government	ADJ
ftr-412	2021	6	master	master	NOUN
ftr-412	2021	7	plan	plan	NOUN
ftr-412	2021	8	presented	present	VERB
ftr-412	2021	9	on	on	ADP
ftr-412	2021	10	june	june	PROPN
ftr-412	2021	11	13	13	NUM
ftr-412	2021	12	,	,	PUNCT
ftr-412	2021	13	2005	2005	NUM
ftr-412	2021	14	does	do	AUX
ftr-412	2021	15	not	not	PART
ftr-412	2021	16	mention	mention	VERB
ftr-412	2021	17	e	e	NOUN
ftr-412	2021	18	-	-	NOUN
ftr-412	2021	19	id	id	NOUN
ftr-412	2021	20	’s	’s	NOUN
ftr-412	2021	21	.	.	PUNCT
ftr-412	2022	1	electronic	electronic	ADJ
ftr-412	2022	2	payments	payment	NOUN
ftr-412	2022	3	and	and	CCONJ
ftr-412	2022	4	digital	digital	ADJ
ftr-412	2022	5	signatures	signature	NOUN
ftr-412	2022	6	are	be	AUX
ftr-412	2022	7	authorized	authorize	VERB
ftr-412	2022	8	in	in	ADP
ftr-412	2022	9	legislation	legislation	NOUN
ftr-412	2022	10	passed	pass	VERB
ftr-412	2022	11	on	on	ADP
ftr-412	2022	12	august	august	PROPN
ftr-412	2022	13	14	14	NUM
ftr-412	2022	14	,	,	PUNCT
ftr-412	2022	15	2000	2000	NUM
ftr-412	2022	16	.	.	PUNCT
ftr-412	2023	1	(	(	PUNCT
ftr-412	2023	2	2	2	X
ftr-412	2023	3	)	)	PUNCT
ftr-412	2023	4	electronic	electronic	ADJ
ftr-412	2023	5	portal	portal	NOUN
ftr-412	2023	6	.	.	PUNCT
ftr-412	2024	1	there	there	PRON
ftr-412	2024	2	is	be	VERB
ftr-412	2024	3	currently	currently	ADV
ftr-412	2024	4	no	no	DET
ftr-412	2024	5	full	full	ADJ
ftr-412	2024	6	e	e	NOUN
ftr-412	2024	7	-	-	ADJ
ftr-412	2024	8	government	government	ADJ
ftr-412	2024	9	services	service	NOUN
ftr-412	2024	10	portal	portal	PROPN
ftr-412	2024	11	in	in	ADP
ftr-412	2024	12	luxembourg	luxembourg	PROPN
ftr-412	2024	13	.	.	PUNCT
ftr-412	2025	1	a	a	DET
ftr-412	2025	2	onestop	onestop	ADJ
ftr-412	2025	3	portal	portal	NOUN
ftr-412	2025	4	is	be	AUX
ftr-412	2025	5	expected	expect	VERB
ftr-412	2025	6	to	to	PART
ftr-412	2025	7	go	go	VERB
ftr-412	2025	8	live	live	ADV
ftr-412	2025	9	some	some	DET
ftr-412	2025	10	time	time	NOUN
ftr-412	2025	11	in	in	ADP
ftr-412	2025	12	2006	2006	NUM
ftr-412	2025	13	.	.	PUNCT
ftr-412	2026	1	a	a	DET
ftr-412	2026	2	business	business	NOUN
ftr-412	2026	3	portal	portal	NOUN
ftr-412	2026	4	,	,	PUNCT
ftr-412	2026	5	http://www.entreprises.public.lu/	http://www.entreprises.public.lu/	PROPN
ftr-412	2026	6	,	,	PUNCT
ftr-412	2026	7	is	be	AUX
ftr-412	2026	8	already	already	ADV
ftr-412	2026	9	in	in	ADP
ftr-412	2026	10	operation	operation	NOUN
ftr-412	2026	11	.	.	PUNCT
ftr-412	2027	1	it	it	PRON
ftr-412	2027	2	provides	provide	VERB
ftr-412	2027	3	a	a	DET
ftr-412	2027	4	one	one	NUM
ftr-412	2027	5	-	-	PUNCT
ftr-412	2027	6	stopshop	stopshop	NOUN
ftr-412	2027	7	for	for	ADP
ftr-412	2027	8	information	information	NOUN
ftr-412	2027	9	and	and	CCONJ
ftr-412	2027	10	services	service	NOUN
ftr-412	2027	11	.	.	PUNCT
ftr-412	2028	1	(	(	PUNCT
ftr-412	2028	2	3	3	X
ftr-412	2028	3	)	)	PUNCT
ftr-412	2028	4	tax	tax	NOUN
ftr-412	2028	5	administration	administration	NOUN
ftr-412	2028	6	&	&	CCONJ
ftr-412	2028	7	technology	technology	PROPN
ftr-412	2028	8	.	.	PUNCT
ftr-412	2029	1	in	in	ADP
ftr-412	2029	2	the	the	DET
ftr-412	2029	3	tax	tax	NOUN
ftr-412	2029	4	area	area	NOUN
ftr-412	2029	5	luxembourg	luxembourg	PROPN
ftr-412	2029	6	is	be	AUX
ftr-412	2029	7	behind	behind	ADP
ftr-412	2029	8	other	other	ADJ
ftr-412	2029	9	member	member	NOUN
ftr-412	2029	10	states	state	NOUN
ftr-412	2029	11	in	in	ADP
ftr-412	2029	12	direct	direct	ADJ
ftr-412	2029	13	taxes	taxis	NOUN
ftr-412	2029	14	,	,	PUNCT
ftr-412	2029	15	but	but	CCONJ
ftr-412	2029	16	a	a	DET
ftr-412	2029	17	fully	fully	ADV
ftr-412	2029	18	transactional	transactional	ADJ
ftr-412	2029	19	systems	system	NOUN
ftr-412	2029	20	is	be	AUX
ftr-412	2029	21	in	in	ADP
ftr-412	2029	22	place	place	NOUN
ftr-412	2029	23	in	in	ADP
ftr-412	2029	24	vat	vat	NOUN
ftr-412	2029	25	and	and	CCONJ
ftr-412	2029	26	customs	custom	NOUN
ftr-412	2029	27	.	.	PUNCT
ftr-412	2030	1	web	web	NOUN
ftr-412	2030	2	sites	site	NOUN
ftr-412	2030	3	allow	allow	VERB
ftr-412	2030	4	forms	form	NOUN
ftr-412	2030	5	to	to	PART
ftr-412	2030	6	be	be	AUX
ftr-412	2030	7	downloaded	download	VERB
ftr-412	2030	8	for	for	ADP
ftr-412	2030	9	personal	personal	ADJ
ftr-412	2030	10	and	and	CCONJ
ftr-412	2030	11	corporate	corporate	ADJ
ftr-412	2030	12	income	income	NOUN
ftr-412	2030	13	taxes	taxis	NOUN
ftr-412	2030	14	,	,	PUNCT
ftr-412	2030	15	accessed	access	VERB
ftr-412	2030	16	at	at	ADP
ftr-412	2030	17	http://impotsdirects.public.lu/.	http://impotsdirects.public.lu/.	NOUN
ftr-412	2030	18	the	the	DET
ftr-412	2030	19	vat	vat	NOUN
ftr-412	2030	20	functionality	functionality	NOUN
ftr-412	2030	21	allows	allow	VERB
ftr-412	2030	22	payments	payment	NOUN
ftr-412	2030	23	and	and	CCONJ
ftr-412	2030	24	submission	submission	NOUN
ftr-412	2030	25	of	of	ADP
ftr-412	2030	26	returns	return	NOUN
ftr-412	2030	27	,	,	PUNCT
ftr-412	2030	28	accessed	access	VERB
ftr-412	2030	29	at	at	ADP
ftr-412	2030	30	https://saturn.etat.lu/etva	https://saturn.etat.lu/etva	PROPN
ftr-412	2030	31	.	.	PUNCT
ftr-412	2031	1	a	a	DET
ftr-412	2031	2	fully	fully	ADV
ftr-412	2031	3	electronic	electronic	ADJ
ftr-412	2031	4	customs	custom	NOUN
ftr-412	2031	5	declaration	declaration	NOUN
ftr-412	2031	6	system	system	NOUN
ftr-412	2031	7	has	have	AUX
ftr-412	2031	8	been	be	AUX
ftr-412	2031	9	operational	operational	ADJ
ftr-412	2031	10	for	for	ADP
ftr-412	2031	11	several	several	ADJ
ftr-412	2031	12	years	year	NOUN
ftr-412	2031	13	called	call	VERB
ftr-412	2031	14	sadbel	sadbel	NOUN
ftr-412	2031	15	(	(	PUNCT
ftr-412	2031	16	systeme	systeme	X
ftr-412	2031	17	automatisé	automatisé	X
ftr-412	2031	18	de	de	X
ftr-412	2031	19	dedouanement	dedouanement	NOUN
ftr-412	2031	20	pour	pour	X
ftr-412	2031	21	la	la	PROPN
ftr-412	2031	22	belgique	belgique	PROPN
ftr-412	2031	23	et	et	PROPN
ftr-412	2031	24	le	le	PROPN
ftr-412	2031	25	luxembourg	luxembourg	PROPN
ftr-412	2031	26	)	)	PUNCT
ftr-412	2031	27	.	.	PUNCT
ftr-412	2032	1	thus	thus	ADV
ftr-412	2032	2	,	,	PUNCT
ftr-412	2032	3	the	the	DET
ftr-412	2032	4	luxembourg	luxembourg	PROPN
ftr-412	2032	5	tax	tax	NOUN
ftr-412	2032	6	system	system	NOUN
ftr-412	2032	7	has	have	VERB
ftr-412	2032	8	a	a	DET
ftr-412	2032	9	dual	dual	ADJ
ftr-412	2032	10	benchmarking	benchmarking	NOUN
ftr-412	2032	11	.	.	PUNCT
ftr-412	2033	1	it	it	PRON
ftr-412	2033	2	is	be	AUX
ftr-412	2033	3	considered	consider	VERB
ftr-412	2033	4	at	at	ADP
ftr-412	2033	5	“	"	PUNCT
ftr-412	2033	6	stage	stage	NOUN
ftr-412	2033	7	2	2	NUM
ftr-412	2033	8	”	"	PUNCT
ftr-412	2033	9	compliance	compliance	NOUN
ftr-412	2033	10	for	for	ADP
ftr-412	2033	11	direct	direct	ADJ
ftr-412	2033	12	taxes	taxis	NOUN
ftr-412	2033	13	,	,	PUNCT
ftr-412	2033	14	and	and	CCONJ
ftr-412	2033	15	at	at	ADP
ftr-412	2033	16	“	"	PUNCT
ftr-412	2033	17	stage	stage	NOUN
ftr-412	2033	18	4	4	NUM
ftr-412	2033	19	”	"	PUNCT
ftr-412	2033	20	for	for	ADP
ftr-412	2033	21	customs	custom	NOUN
ftr-412	2033	22	and	and	CCONJ
ftr-412	2033	23	vat	vat	NOUN
ftr-412	2033	24	.	.	PUNCT
ftr-412	2034	1	i	i	PRON
ftr-412	2034	2	d.	d.	PROPN
ftr-412	2034	3	at	at	ADP
ftr-412	2034	4	364	364	NUM
ftr-412	2034	5	,	,	PUNCT
ftr-412	2034	6	366	366	NUM
ftr-412	2034	7	,	,	PUNCT
ftr-412	2034	8	370	370	NUM
ftr-412	2034	9	-	-	SYM
ftr-412	2034	10	71	71	NUM
ftr-412	2034	11	,	,	PUNCT
ftr-412	2034	12	&	&	CCONJ
ftr-412	2034	13	374	374	NUM
ftr-412	2034	14	-	-	SYM
ftr-412	2034	15	75	75	NUM
ftr-412	2034	16	.	.	PUNCT
ftr-412	2035	1	2006	2006	NUM
ftr-412	2035	2	]	]	PUNCT
ftr-412	2035	3	biometrics	biometric	NOUN
ftr-412	2035	4	:	:	PUNCT
ftr-412	2035	5	solving	solve	VERB
ftr-412	2035	6	the	the	DET
ftr-412	2035	7	regressivity	regressivity	NOUN
ftr-412	2035	8	of	of	ADP
ftr-412	2035	9	vats	vat	NOUN
ftr-412	2035	10	and	and	CCONJ
ftr-412	2035	11	rsts	rst	VERB
ftr-412	2035	12	729	729	NUM
ftr-412	2035	13	malta	malta	PROPN
ftr-412	2035	14	.	.	PUNCT
ftr-412	2036	1	(	(	PUNCT
ftr-412	2036	2	1	1	X
ftr-412	2036	3	)	)	PUNCT
ftr-412	2036	4	smart	smart	ADJ
ftr-412	2036	5	i	i	PROPN
ftr-412	2036	6	d	d	PROPN
ftr-412	2036	7	cards	card	NOUN
ftr-412	2036	8	.	.	PUNCT
ftr-412	2037	1	on	on	ADP
ftr-412	2037	2	march	march	PROPN
ftr-412	2037	3	18	18	NUM
ftr-412	2037	4	,	,	PUNCT
ftr-412	2037	5	2004	2004	NUM
ftr-412	2037	6	the	the	DET
ftr-412	2037	7	maltese	maltese	ADJ
ftr-412	2037	8	government	government	NOUN
ftr-412	2037	9	launched	launch	VERB
ftr-412	2037	10	its	its	PRON
ftr-412	2037	11	e	e	NOUN
ftr-412	2037	12	-	-	NOUN
ftr-412	2037	13	identity	identity	NOUN
ftr-412	2037	14	(	(	PUNCT
ftr-412	2037	15	a	a	DET
ftr-412	2037	16	secure	secure	ADJ
ftr-412	2037	17	network	network	NOUN
ftr-412	2037	18	key	key	NOUN
ftr-412	2037	19	enabling	enable	VERB
ftr-412	2037	20	citizens	citizen	NOUN
ftr-412	2037	21	to	to	PART
ftr-412	2037	22	conduct	conduct	VERB
ftr-412	2037	23	interactive	interactive	ADJ
ftr-412	2037	24	and	and	CCONJ
ftr-412	2037	25	transactional	transactional	ADJ
ftr-412	2037	26	e	e	NOUN
ftr-412	2037	27	-	-	NOUN
ftr-412	2037	28	services	service	NOUN
ftr-412	2037	29	where	where	SCONJ
ftr-412	2037	30	strong	strong	ADJ
ftr-412	2037	31	identity	identity	NOUN
ftr-412	2037	32	security	security	NOUN
ftr-412	2037	33	is	be	AUX
ftr-412	2037	34	required	require	VERB
ftr-412	2037	35	)	)	PUNCT
ftr-412	2037	36	.	.	PUNCT
ftr-412	2038	1	this	this	PRON
ftr-412	2038	2	is	be	AUX
ftr-412	2038	3	not	not	PART
ftr-412	2038	4	an	an	DET
ftr-412	2038	5	identity	identity	NOUN
ftr-412	2038	6	card	card	NOUN
ftr-412	2038	7	,	,	PUNCT
ftr-412	2038	8	and	and	CCONJ
ftr-412	2038	9	a	a	DET
ftr-412	2038	10	paper	paper	NOUN
ftr-412	2038	11	card	card	NOUN
ftr-412	2038	12	system	system	NOUN
ftr-412	2038	13	remains	remain	VERB
ftr-412	2038	14	in	in	ADP
ftr-412	2038	15	place	place	NOUN
ftr-412	2038	16	.	.	PUNCT
ftr-412	2039	1	(	(	PUNCT
ftr-412	2039	2	2	2	X
ftr-412	2039	3	)	)	PUNCT
ftr-412	2039	4	electronic	electronic	ADJ
ftr-412	2039	5	portal	portal	NOUN
ftr-412	2039	6	.	.	PUNCT
ftr-412	2040	1	the	the	DET
ftr-412	2040	2	government	government	NOUN
ftr-412	2040	3	of	of	ADP
ftr-412	2040	4	malta	malta	PROPN
ftr-412	2040	5	’s	’s	PART
ftr-412	2040	6	portal	portal	PROPN
ftr-412	2040	7	is	be	AUX
ftr-412	2040	8	an	an	DET
ftr-412	2040	9	institutional	institutional	ADJ
ftr-412	2040	10	site	site	NOUN
ftr-412	2040	11	,	,	PUNCT
ftr-412	2040	12	accessed	access	VERB
ftr-412	2040	13	at	at	ADP
ftr-412	2040	14	http://www.gov.mt	http://www.gov.mt	NUM
ftr-412	2040	15	.	.	PUNCT
ftr-412	2041	1	it	it	PRON
ftr-412	2041	2	provides	provide	VERB
ftr-412	2041	3	access	access	NOUN
ftr-412	2041	4	to	to	ADP
ftr-412	2041	5	information	information	NOUN
ftr-412	2041	6	and	and	CCONJ
ftr-412	2041	7	has	have	VERB
ftr-412	2041	8	some	some	DET
ftr-412	2041	9	interactive	interactive	ADJ
ftr-412	2041	10	and	and	CCONJ
ftr-412	2041	11	transactional	transactional	ADJ
ftr-412	2041	12	services	service	NOUN
ftr-412	2041	13	.	.	PUNCT
ftr-412	2042	1	(	(	PUNCT
ftr-412	2042	2	3	3	X
ftr-412	2042	3	)	)	PUNCT
ftr-412	2042	4	tax	tax	NOUN
ftr-412	2042	5	administration	administration	NOUN
ftr-412	2042	6	&	&	CCONJ
ftr-412	2042	7	technology	technology	PROPN
ftr-412	2042	8	.	.	PUNCT
ftr-412	2043	1	in	in	ADP
ftr-412	2043	2	august	august	PROPN
ftr-412	2043	3	2004	2004	NUM
ftr-412	2043	4	the	the	DET
ftr-412	2043	5	maltese	maltese	PROPN
ftr-412	2043	6	inland	inland	NOUN
ftr-412	2043	7	revenue	revenue	NOUN
ftr-412	2043	8	then	then	ADV
ftr-412	2043	9	launched	launch	VERB
ftr-412	2043	10	an	an	DET
ftr-412	2043	11	on	on	ADP
ftr-412	2043	12	-	-	PUNCT
ftr-412	2043	13	line	line	NOUN
ftr-412	2043	14	payment	payment	NOUN
ftr-412	2043	15	system	system	NOUN
ftr-412	2043	16	based	base	VERB
ftr-412	2043	17	on	on	ADP
ftr-412	2043	18	the	the	DET
ftr-412	2043	19	government	government	NOUN
ftr-412	2043	20	’s	’s	PART
ftr-412	2043	21	electronic	electronic	ADJ
ftr-412	2043	22	payment	payment	NOUN
ftr-412	2043	23	gateway	gateway	NOUN
ftr-412	2043	24	(	(	PUNCT
ftr-412	2043	25	epg	epg	PROPN
ftr-412	2043	26	)	)	PUNCT
ftr-412	2043	27	.	.	PUNCT
ftr-412	2044	1	a	a	DET
ftr-412	2044	2	digital	digital	ADJ
ftr-412	2044	3	signature	signature	NOUN
ftr-412	2044	4	law	law	NOUN
ftr-412	2044	5	was	be	AUX
ftr-412	2044	6	passed	pass	VERB
ftr-412	2044	7	on	on	ADP
ftr-412	2044	8	january	january	PROPN
ftr-412	2044	9	16	16	NUM
ftr-412	2044	10	,	,	PUNCT
ftr-412	2044	11	2001	2001	NUM
ftr-412	2044	12	.	.	PUNCT
ftr-412	2045	1	personal	personal	ADJ
ftr-412	2045	2	and	and	CCONJ
ftr-412	2045	3	corporate	corporate	ADJ
ftr-412	2045	4	income	income	NOUN
ftr-412	2045	5	taxes	taxis	NOUN
ftr-412	2045	6	are	be	AUX
ftr-412	2045	7	fully	fully	ADV
ftr-412	2045	8	digitized	digitize	VERB
ftr-412	2045	9	for	for	ADP
ftr-412	2045	10	returns	return	NOUN
ftr-412	2045	11	and	and	CCONJ
ftr-412	2045	12	payments	payment	NOUN
ftr-412	2045	13	,	,	PUNCT
ftr-412	2045	14	accessed	access	VERB
ftr-412	2045	15	at	at	ADP
ftr-412	2045	16	http://www.ird.gov.mt/.	http://www.ird.gov.mt/.	ADJ
ftr-412	2045	17	similar	similar	ADJ
ftr-412	2045	18	functionality	functionality	NOUN
ftr-412	2045	19	is	be	AUX
ftr-412	2045	20	available	available	ADJ
ftr-412	2045	21	with	with	ADP
ftr-412	2045	22	the	the	DET
ftr-412	2045	23	vat	vat	NOUN
ftr-412	2045	24	accessed	access	VERB
ftr-412	2045	25	at	at	ADP
ftr-412	2045	26	http://www.vat.gov.mt/	http://www.vat.gov.mt/	NOUN
ftr-412	2045	27	,	,	PUNCT
ftr-412	2045	28	and	and	CCONJ
ftr-412	2045	29	with	with	ADP
ftr-412	2045	30	customs	custom	NOUN
ftr-412	2045	31	,	,	PUNCT
ftr-412	2045	32	accessed	access	VERB
ftr-412	2045	33	at	at	ADP
ftr-412	2045	34	http://ces.gov.mt/.	http://ces.gov.mt/.	PROPN
ftr-412	2045	35	the	the	DET
ftr-412	2045	36	entire	entire	ADJ
ftr-412	2045	37	maltese	maltese	ADJ
ftr-412	2045	38	tax	tax	NOUN
ftr-412	2045	39	system	system	NOUN
ftr-412	2045	40	is	be	AUX
ftr-412	2045	41	benchmarked	benchmarke	VERB
ftr-412	2045	42	at	at	ADP
ftr-412	2045	43	“	"	PUNCT
ftr-412	2045	44	stage	stage	NOUN
ftr-412	2045	45	4	4	NUM
ftr-412	2045	46	”	"	PUNCT
ftr-412	2045	47	compliance	compliance	NOUN
ftr-412	2045	48	.	.	PUNCT
ftr-412	2046	1	i	i	PRON
ftr-412	2046	2	d.	d.	PROPN
ftr-412	2046	3	at	at	ADP
ftr-412	2046	4	379	379	NUM
ftr-412	2046	5	-	-	SYM
ftr-412	2046	6	80	80	NUM
ftr-412	2046	7	,	,	PUNCT
ftr-412	2046	8	384	384	NUM
ftr-412	2046	9	,	,	PUNCT
ftr-412	2046	10	388	388	NUM
ftr-412	2046	11	-	-	SYM
ftr-412	2046	12	89	89	NUM
ftr-412	2046	13	,	,	PUNCT
ftr-412	2046	14	&	&	CCONJ
ftr-412	2046	15	392	392	NUM
ftr-412	2046	16	-	-	SYM
ftr-412	2046	17	93	93	NUM
ftr-412	2046	18	.	.	PUNCT
ftr-412	2047	1	the	the	DET
ftr-412	2047	2	netherlands	netherlands	PROPN
ftr-412	2047	3	.	.	PUNCT
ftr-412	2048	1	(	(	PUNCT
ftr-412	2048	2	1	1	X
ftr-412	2048	3	)	)	PUNCT
ftr-412	2048	4	smart	smart	ADJ
ftr-412	2048	5	i	i	PROPN
ftr-412	2048	6	d	d	PROPN
ftr-412	2048	7	cards	card	NOUN
ftr-412	2048	8	.	.	PUNCT
ftr-412	2049	1	the	the	DET
ftr-412	2049	2	netherlands	netherlands	PROPN
ftr-412	2049	3	has	have	VERB
ftr-412	2049	4	an	an	DET
ftr-412	2049	5	e	e	NOUN
ftr-412	2049	6	-	-	ADJ
ftr-412	2049	7	id	id	ADJ
ftr-412	2049	8	system	system	NOUN
ftr-412	2049	9	(	(	PUNCT
ftr-412	2049	10	digid	digid	ADJ
ftr-412	2049	11	)	)	PUNCT
ftr-412	2049	12	in	in	ADP
ftr-412	2049	13	place	place	NOUN
ftr-412	2049	14	,	,	PUNCT
ftr-412	2049	15	and	and	CCONJ
ftr-412	2049	16	intends	intend	VERB
ftr-412	2049	17	to	to	PART
ftr-412	2049	18	introduce	introduce	VERB
ftr-412	2049	19	an	an	DET
ftr-412	2049	20	e	e	NOUN
ftr-412	2049	21	-	-	ADJ
ftr-412	2049	22	id	id	ADJ
ftr-412	2049	23	card	card	NOUN
ftr-412	2049	24	(	(	PUNCT
ftr-412	2049	25	enik	enik	X
ftr-412	2049	26	)	)	PUNCT
ftr-412	2049	27	by	by	ADP
ftr-412	2049	28	august	august	PROPN
ftr-412	2049	29	28	28	NUM
ftr-412	2049	30	,	,	PUNCT
ftr-412	2049	31	2006	2006	NUM
ftr-412	2049	32	.	.	PUNCT
ftr-412	2050	1	apart	apart	ADV
ftr-412	2050	2	from	from	ADP
ftr-412	2050	3	a	a	DET
ftr-412	2050	4	user	user	NOUN
ftr-412	2050	5	name/	name/	NUM
ftr-412	2050	6	password	password	NOUN
ftr-412	2050	7	for	for	ADP
ftr-412	2050	8	citizens	citizen	NOUN
ftr-412	2050	9	(	(	PUNCT
ftr-412	2050	10	basic	basic	ADJ
ftr-412	2050	11	level	level	NOUN
ftr-412	2050	12	)	)	PUNCT
ftr-412	2050	13	,	,	PUNCT
ftr-412	2050	14	a	a	DET
ftr-412	2050	15	digid	digid	ADJ
ftr-412	2050	16	authentication	authentication	NOUN
ftr-412	2050	17	method	method	NOUN
ftr-412	2050	18	for	for	ADP
ftr-412	2050	19	businesses	business	NOUN
ftr-412	2050	20	is	be	AUX
ftr-412	2050	21	being	be	AUX
ftr-412	2050	22	developed	develop	VERB
ftr-412	2050	23	,	,	PUNCT
ftr-412	2050	24	and	and	CCONJ
ftr-412	2050	25	an	an	DET
ftr-412	2050	26	internet	internet	NOUN
ftr-412	2050	27	banking	banking	NOUN
ftr-412	2050	28	methodology	methodology	NOUN
ftr-412	2050	29	for	for	ADP
ftr-412	2050	30	digital	digital	ADJ
ftr-412	2050	31	signatures	signature	NOUN
ftr-412	2050	32	(	(	PUNCT
ftr-412	2050	33	medium	medium	ADJ
ftr-412	2050	34	level	level	NOUN
ftr-412	2050	35	)	)	PUNCT
ftr-412	2050	36	is	be	AUX
ftr-412	2050	37	being	be	AUX
ftr-412	2050	38	incorporated	incorporate	VERB
ftr-412	2050	39	.	.	PUNCT
ftr-412	2051	1	the	the	DET
ftr-412	2051	2	e	e	NOUN
ftr-412	2051	3	-	-	PROPN
ftr-412	2051	4	nik	nik	PROPN
ftr-412	2051	5	will	will	AUX
ftr-412	2051	6	supplement	supplement	VERB
ftr-412	2051	7	the	the	DET
ftr-412	2051	8	biometric	biometric	ADJ
ftr-412	2051	9	passport	passport	NOUN
ftr-412	2051	10	that	that	PRON
ftr-412	2051	11	was	be	AUX
ftr-412	2051	12	in	in	ADP
ftr-412	2051	13	trials	trial	NOUN
ftr-412	2051	14	beginning	begin	VERB
ftr-412	2051	15	on	on	ADP
ftr-412	2051	16	september	september	PROPN
ftr-412	2051	17	1	1	NUM
ftr-412	2051	18	,	,	PUNCT
ftr-412	2051	19	2004	2004	NUM
ftr-412	2051	20	.	.	PUNCT
ftr-412	2052	1	the	the	DET
ftr-412	2052	2	passport	passport	NOUN
ftr-412	2052	3	(	(	PUNCT
ftr-412	2052	4	and	and	CCONJ
ftr-412	2052	5	the	the	DET
ftr-412	2052	6	e	e	NOUN
ftr-412	2052	7	-	-	PROPN
ftr-412	2052	8	nik	nik	X
ftr-412	2052	9	)	)	PUNCT
ftr-412	2052	10	include	include	VERB
ftr-412	2052	11	two	two	NUM
ftr-412	2052	12	biometrics	biometric	NOUN
ftr-412	2052	13	(	(	PUNCT
ftr-412	2052	14	facial	facial	ADJ
ftr-412	2052	15	and	and	CCONJ
ftr-412	2052	16	fingerprint	fingerprint	NOUN
ftr-412	2052	17	)	)	PUNCT
ftr-412	2052	18	.	.	PUNCT
ftr-412	2053	1	on	on	ADP
ftr-412	2053	2	september	september	PROPN
ftr-412	2053	3	12	12	NUM
ftr-412	2053	4	,	,	PUNCT
ftr-412	2053	5	2005	2005	NUM
ftr-412	2053	6	the	the	DET
ftr-412	2053	7	dutch	dutch	ADJ
ftr-412	2053	8	government	government	NOUN
ftr-412	2053	9	announced	announce	VERB
ftr-412	2053	10	the	the	DET
ftr-412	2053	11	creation	creation	NOUN
ftr-412	2053	12	of	of	ADP
ftr-412	2053	13	an	an	DET
ftr-412	2053	14	electronic	electronic	ADJ
ftr-412	2053	15	child	child	NOUN
ftr-412	2053	16	file	file	NOUN
ftr-412	2053	17	for	for	ADP
ftr-412	2053	18	all	all	DET
ftr-412	2053	19	netherlands	netherlands	PROPN
ftr-412	2053	20	children	child	NOUN
ftr-412	2053	21	.	.	PUNCT
ftr-412	2054	1	as	as	ADP
ftr-412	2054	2	of	of	ADP
ftr-412	2054	3	january	january	PROPN
ftr-412	2054	4	1	1	NUM
ftr-412	2054	5	,	,	PUNCT
ftr-412	2054	6	2007	2007	NUM
ftr-412	2054	7	each	each	DET
ftr-412	2054	8	child	child	NOUN
ftr-412	2054	9	born	bear	VERB
ftr-412	2054	10	in	in	ADP
ftr-412	2054	11	the	the	DET
ftr-412	2054	12	netherlands	netherlands	PROPN
ftr-412	2054	13	will	will	AUX
ftr-412	2054	14	be	be	AUX
ftr-412	2054	15	assigned	assign	VERB
ftr-412	2054	16	a	a	DET
ftr-412	2054	17	unique	unique	ADJ
ftr-412	2054	18	numeric	numeric	ADJ
ftr-412	2054	19	identifier	identifier	NOUN
ftr-412	2054	20	and	and	CCONJ
ftr-412	2054	21	an	an	DET
ftr-412	2054	22	electronic	electronic	ADJ
ftr-412	2054	23	file	file	NOUN
ftr-412	2054	24	that	that	PRON
ftr-412	2054	25	will	will	AUX
ftr-412	2054	26	initially	initially	ADV
ftr-412	2054	27	contain	contain	VERB
ftr-412	2054	28	medical	medical	ADJ
ftr-412	2054	29	information	information	NOUN
ftr-412	2054	30	,	,	PUNCT
ftr-412	2054	31	domestic	domestic	ADJ
ftr-412	2054	32	relations	relation	NOUN
ftr-412	2054	33	,	,	PUNCT
ftr-412	2054	34	and	and	CCONJ
ftr-412	2054	35	as	as	SCONJ
ftr-412	2054	36	the	the	DET
ftr-412	2054	37	child	child	NOUN
ftr-412	2054	38	grows	grow	VERB
ftr-412	2054	39	the	the	DET
ftr-412	2054	40	school	school	NOUN
ftr-412	2054	41	records	record	NOUN
ftr-412	2054	42	and	and	CCONJ
ftr-412	2054	43	social	social	ADJ
ftr-412	2054	44	services	service	NOUN
ftr-412	2054	45	and	and	CCONJ
ftr-412	2054	46	police	police	NOUN
ftr-412	2054	47	will	will	AUX
ftr-412	2054	48	be	be	AUX
ftr-412	2054	49	able	able	ADJ
ftr-412	2054	50	to	to	PART
ftr-412	2054	51	add	add	VERB
ftr-412	2054	52	data	datum	NOUN
ftr-412	2054	53	(	(	PUNCT
ftr-412	2054	54	as	as	ADP
ftr-412	2054	55	relevant	relevant	ADJ
ftr-412	2054	56	)	)	PUNCT
ftr-412	2054	57	.	.	PUNCT
ftr-412	2055	1	once	once	ADV
ftr-412	2055	2	operational	operational	ADJ
ftr-412	2055	3	,	,	PUNCT
ftr-412	2055	4	all	all	PRON
ftr-412	2055	5	previously	previously	ADV
ftr-412	2055	6	issued	issue	VERB
ftr-412	2055	7	paper	paper	NOUN
ftr-412	2055	8	files	file	NOUN
ftr-412	2055	9	of	of	ADP
ftr-412	2055	10	dutch	dutch	ADJ
ftr-412	2055	11	children	child	NOUN
ftr-412	2055	12	will	will	AUX
ftr-412	2055	13	be	be	AUX
ftr-412	2055	14	digitized	digitize	VERB
ftr-412	2055	15	.	.	PUNCT
ftr-412	2056	1	unique	unique	ADJ
ftr-412	2056	2	and	and	CCONJ
ftr-412	2056	3	uniform	uniform	ADJ
ftr-412	2056	4	identification	identification	NOUN
ftr-412	2056	5	numbers	number	NOUN
ftr-412	2056	6	for	for	ADP
ftr-412	2056	7	citizens	citizen	NOUN
ftr-412	2056	8	(	(	PUNCT
ftr-412	2056	9	citizens	citizen	NOUN
ftr-412	2056	10	service	service	NOUN
ftr-412	2056	11	number	number	NOUN
ftr-412	2056	12	–	–	PUNCT
ftr-412	2056	13	csn	csn	NOUN
ftr-412	2056	14	)	)	PUNCT
ftr-412	2056	15	and	and	CCONJ
ftr-412	2056	16	for	for	ADP
ftr-412	2056	17	businesses	business	NOUN
ftr-412	2056	18	(	(	PUNCT
ftr-412	2056	19	companies	company	NOUN
ftr-412	2056	20	and	and	CCONJ
ftr-412	2056	21	institutions	institution	NOUN
ftr-412	2056	22	number	number	NOUN
ftr-412	2056	23	–	–	PUNCT
ftr-412	2056	24	cin	cin	PROPN
ftr-412	2056	25	)	)	PUNCT
ftr-412	2056	26	are	be	AUX
ftr-412	2056	27	being	be	AUX
ftr-412	2056	28	introduced	introduce	VERB
ftr-412	2056	29	as	as	ADP
ftr-412	2056	30	of	of	ADP
ftr-412	2056	31	january	january	PROPN
ftr-412	2056	32	1	1	NUM
ftr-412	2056	33	,	,	PUNCT
ftr-412	2056	34	2006	2006	NUM
ftr-412	2056	35	.	.	PUNCT
ftr-412	2057	1	(	(	PUNCT
ftr-412	2057	2	2	2	X
ftr-412	2057	3	)	)	PUNCT
ftr-412	2057	4	electronic	electronic	ADJ
ftr-412	2057	5	portal	portal	NOUN
ftr-412	2057	6	.	.	PUNCT
ftr-412	2058	1	the	the	DET
ftr-412	2058	2	netherlands	netherlands	PROPN
ftr-412	2058	3	portal	portal	PROPN
ftr-412	2058	4	at	at	ADP
ftr-412	2058	5	http://www.overheid.nl/	http://www.overheid.nl/	NOUN
ftr-412	2058	6	provides	provide	VERB
ftr-412	2058	7	access	access	NOUN
ftr-412	2058	8	to	to	ADP
ftr-412	2058	9	a	a	DET
ftr-412	2058	10	growing	grow	VERB
ftr-412	2058	11	amount	amount	NOUN
ftr-412	2058	12	of	of	ADP
ftr-412	2058	13	information	information	NOUN
ftr-412	2058	14	,	,	PUNCT
ftr-412	2058	15	as	as	ADV
ftr-412	2058	16	well	well	ADV
ftr-412	2058	17	as	as	ADP
ftr-412	2058	18	a	a	DET
ftr-412	2058	19	one	one	NUM
ftr-412	2058	20	-	-	PUNCT
ftr-412	2058	21	stop	stop	NOUN
ftr-412	2058	22	-	-	PUNCT
ftr-412	2058	23	shop	shop	NOUN
ftr-412	2058	24	for	for	ADP
ftr-412	2058	25	a	a	DET
ftr-412	2058	26	number	number	NOUN
ftr-412	2058	27	of	of	ADP
ftr-412	2058	28	interactive	interactive	ADJ
ftr-412	2058	29	and	and	CCONJ
ftr-412	2058	30	transactional	transactional	ADJ
ftr-412	2058	31	services	service	NOUN
ftr-412	2058	32	.	.	PUNCT
ftr-412	2059	1	(	(	PUNCT
ftr-412	2059	2	3	3	X
ftr-412	2059	3	)	)	PUNCT
ftr-412	2059	4	tax	tax	NOUN
ftr-412	2059	5	administration	administration	NOUN
ftr-412	2059	6	&	&	CCONJ
ftr-412	2059	7	technology	technology	PROPN
ftr-412	2059	8	.	.	PUNCT
ftr-412	2060	1	the	the	DET
ftr-412	2060	2	netherlands	netherlands	PROPN
ftr-412	2060	3	tax	tax	NOUN
ftr-412	2060	4	system	system	NOUN
ftr-412	2060	5	is	be	AUX
ftr-412	2060	6	benchmarked	benchmarke	VERB
ftr-412	2060	7	at	at	ADP
ftr-412	2060	8	“	"	PUNCT
ftr-412	2060	9	stage	stage	NOUN
ftr-412	2060	10	2	2	NUM
ftr-412	2060	11	”	"	PUNCT
ftr-412	2060	12	compliance	compliance	NOUN
ftr-412	2060	13	for	for	ADP
ftr-412	2060	14	vat	vat	NOUN
ftr-412	2060	15	,	,	PUNCT
ftr-412	2060	16	because	because	SCONJ
ftr-412	2060	17	the	the	DET
ftr-412	2060	18	web	web	NOUN
ftr-412	2060	19	site	site	NOUN
ftr-412	2060	20	only	only	ADV
ftr-412	2060	21	provides	provide	VERB
ftr-412	2060	22	on	on	ADP
ftr-412	2060	23	-	-	PUNCT
ftr-412	2060	24	line	line	NOUN
ftr-412	2060	25	downloadable	downloadable	ADJ
ftr-412	2060	26	forms	form	NOUN
ftr-412	2060	27	,	,	PUNCT
ftr-412	2060	28	however	however	ADV
ftr-412	2060	29	in	in	ADP
ftr-412	2060	30	the	the	DET
ftr-412	2060	31	other	other	ADJ
ftr-412	2060	32	tax	tax	NOUN
ftr-412	2060	33	areas	area	NOUN
ftr-412	2060	34	,	,	PUNCT
ftr-412	2060	35	both	both	CCONJ
ftr-412	2060	36	personal	personal	ADJ
ftr-412	2060	37	and	and	CCONJ
ftr-412	2060	38	corporate	corporate	ADJ
ftr-412	2060	39	income	income	NOUN
ftr-412	2060	40	taxes	taxis	NOUN
ftr-412	2060	41	and	and	CCONJ
ftr-412	2060	42	customs	custom	NOUN
ftr-412	2060	43	the	the	DET
ftr-412	2060	44	netherlands	netherlands	PROPN
ftr-412	2060	45	is	be	AUX
ftr-412	2060	46	benchmarked	benchmarke	VERB
ftr-412	2060	47	at	at	ADP
ftr-412	2060	48	“	"	PUNCT
ftr-412	2060	49	stage	stage	NOUN
ftr-412	2060	50	4	4	NUM
ftr-412	2060	51	”	"	PUNCT
ftr-412	2060	52	compliance	compliance	NOUN
ftr-412	2060	53	.	.	PUNCT
ftr-412	2061	1	i	i	PRON
ftr-412	2061	2	d.	d.	PROPN
ftr-412	2061	3	at	at	ADP
ftr-412	2061	4	397	397	NUM
ftr-412	2061	5	-	-	SYM
ftr-412	2061	6	98	98	NUM
ftr-412	2061	7	,	,	PUNCT
ftr-412	2061	8	402	402	NUM
ftr-412	2061	9	,	,	PUNCT
ftr-412	2061	10	407	407	NUM
ftr-412	2061	11	-	-	SYM
ftr-412	2061	12	08	08	NUM
ftr-412	2061	13	,	,	PUNCT
ftr-412	2061	14	&	&	CCONJ
ftr-412	2061	15	414	414	NUM
ftr-412	2061	16	-	-	SYM
ftr-412	2061	17	15	15	NUM
ftr-412	2061	18	.	.	PUNCT
ftr-412	2062	1	poland	poland	PROPN
ftr-412	2062	2	.	.	PUNCT
ftr-412	2063	1	(	(	PUNCT
ftr-412	2063	2	1	1	X
ftr-412	2063	3	)	)	PUNCT
ftr-412	2063	4	smart	smart	ADJ
ftr-412	2063	5	i	i	PROPN
ftr-412	2063	6	d	d	PROPN
ftr-412	2063	7	cards	card	NOUN
ftr-412	2063	8	.	.	PUNCT
ftr-412	2064	1	there	there	PRON
ftr-412	2064	2	is	be	VERB
ftr-412	2064	3	no	no	DET
ftr-412	2064	4	central	central	ADJ
ftr-412	2064	5	e	e	NOUN
ftr-412	2064	6	-	-	ADJ
ftr-412	2064	7	id	id	ADJ
ftr-412	2064	8	infrastructure	infrastructure	NOUN
ftr-412	2064	9	in	in	ADP
ftr-412	2064	10	poland	poland	PROPN
ftr-412	2064	11	.	.	PUNCT
ftr-412	2065	1	the	the	DET
ftr-412	2065	2	development	development	NOUN
ftr-412	2065	3	of	of	ADP
ftr-412	2065	4	a	a	DET
ftr-412	2065	5	“	"	PUNCT
ftr-412	2065	6	multifunctional	multifunctional	ADJ
ftr-412	2065	7	personal	personal	ADJ
ftr-412	2065	8	document	document	NOUN
ftr-412	2065	9	”	"	PUNCT
ftr-412	2065	10	(	(	PUNCT
ftr-412	2065	11	mpd	mpd	NOUN
ftr-412	2065	12	)	)	PUNCT
ftr-412	2065	13	–	–	PUNCT
ftr-412	2065	14	an	an	DET
ftr-412	2065	15	730	730	NUM
ftr-412	2065	16	florida	florida	PROPN
ftr-412	2065	17	tax	tax	NOUN
ftr-412	2065	18	review	review	NOUN
ftr-412	2065	19	vol	vol	NOUN
ftr-412	2065	20	.	.	PUNCT
ftr-412	2066	1	7:10	7:10	NUM
ftr-412	2066	2	intelligent	intelligent	ADJ
ftr-412	2066	3	,	,	PUNCT
ftr-412	2066	4	pki	pki	ADJ
ftr-412	2066	5	-	-	ADJ
ftr-412	2066	6	ready	ready	ADJ
ftr-412	2066	7	smart	smart	ADJ
ftr-412	2066	8	card	card	NOUN
ftr-412	2066	9	that	that	PRON
ftr-412	2066	10	could	could	AUX
ftr-412	2066	11	replace	replace	VERB
ftr-412	2066	12	the	the	DET
ftr-412	2066	13	current	current	ADJ
ftr-412	2066	14	plastic	plastic	NOUN
ftr-412	2066	15	i	i	PROPN
ftr-412	2066	16	d	d	PROPN
ftr-412	2066	17	card	card	NOUN
ftr-412	2066	18	–	–	PUNCT
ftr-412	2066	19	is	be	AUX
ftr-412	2066	20	being	be	AUX
ftr-412	2066	21	studied	study	VERB
ftr-412	2066	22	.	.	PUNCT
ftr-412	2067	1	the	the	DET
ftr-412	2067	2	e	e	X
ftr-412	2067	3	-	-	NOUN
ftr-412	2067	4	id	id	NOUN
ftr-412	2067	5	would	would	AUX
ftr-412	2067	6	be	be	AUX
ftr-412	2067	7	based	base	VERB
ftr-412	2067	8	on	on	ADP
ftr-412	2067	9	the	the	DET
ftr-412	2067	10	current	current	ADJ
ftr-412	2067	11	identification	identification	NOUN
ftr-412	2067	12	numbers	number	NOUN
ftr-412	2067	13	and	and	CCONJ
ftr-412	2067	14	reference	reference	NOUN
ftr-412	2067	15	databases	database	NOUN
ftr-412	2067	16	(	(	PUNCT
ftr-412	2067	17	pesel	pesel	NOUN
ftr-412	2067	18	for	for	ADP
ftr-412	2067	19	individuals	individual	NOUN
ftr-412	2067	20	and	and	CCONJ
ftr-412	2067	21	regon	regon	VERB
ftr-412	2067	22	for	for	ADP
ftr-412	2067	23	businesses	business	NOUN
ftr-412	2067	24	)	)	PUNCT
ftr-412	2067	25	.	.	PUNCT
ftr-412	2068	1	(	(	PUNCT
ftr-412	2068	2	2	2	X
ftr-412	2068	3	)	)	PUNCT
ftr-412	2068	4	electronic	electronic	ADJ
ftr-412	2068	5	portal	portal	NOUN
ftr-412	2068	6	.	.	PUNCT
ftr-412	2069	1	there	there	PRON
ftr-412	2069	2	is	be	VERB
ftr-412	2069	3	also	also	ADV
ftr-412	2069	4	no	no	DET
ftr-412	2069	5	central	central	ADJ
ftr-412	2069	6	e	e	ADJ
ftr-412	2069	7	-	-	ADJ
ftr-412	2069	8	government	government	ADJ
ftr-412	2069	9	portal	portal	NOUN
ftr-412	2069	10	in	in	ADP
ftr-412	2069	11	poland	poland	PROPN
ftr-412	2069	12	.	.	PUNCT
ftr-412	2070	1	this	this	PRON
ftr-412	2070	2	too	too	ADV
ftr-412	2070	3	,	,	PUNCT
ftr-412	2070	4	is	be	AUX
ftr-412	2070	5	a	a	DET
ftr-412	2070	6	key	key	ADJ
ftr-412	2070	7	project	project	NOUN
ftr-412	2070	8	under	under	ADP
ftr-412	2070	9	development	development	NOUN
ftr-412	2070	10	.	.	PUNCT
ftr-412	2071	1	(	(	PUNCT
ftr-412	2071	2	3	3	X
ftr-412	2071	3	)	)	PUNCT
ftr-412	2071	4	tax	tax	NOUN
ftr-412	2071	5	administration	administration	NOUN
ftr-412	2071	6	&	&	CCONJ
ftr-412	2071	7	technology	technology	PROPN
ftr-412	2071	8	.	.	PUNCT
ftr-412	2072	1	poland	poland	PROPN
ftr-412	2072	2	is	be	AUX
ftr-412	2072	3	behind	behind	ADP
ftr-412	2072	4	many	many	ADJ
ftr-412	2072	5	member	member	NOUN
ftr-412	2072	6	states	state	NOUN
ftr-412	2072	7	in	in	ADP
ftr-412	2072	8	the	the	DET
ftr-412	2072	9	tax	tax	NOUN
ftr-412	2072	10	area	area	NOUN
ftr-412	2072	11	.	.	PUNCT
ftr-412	2073	1	for	for	ADP
ftr-412	2073	2	the	the	DET
ftr-412	2073	3	personal	personal	ADJ
ftr-412	2073	4	and	and	CCONJ
ftr-412	2073	5	corporate	corporate	ADJ
ftr-412	2073	6	income	income	NOUN
ftr-412	2073	7	tax	tax	NOUN
ftr-412	2073	8	,	,	PUNCT
ftr-412	2073	9	as	as	ADV
ftr-412	2073	10	well	well	ADV
ftr-412	2073	11	as	as	ADP
ftr-412	2073	12	the	the	DET
ftr-412	2073	13	vat	vat	NOUN
ftr-412	2073	14	it	it	PRON
ftr-412	2073	15	is	be	AUX
ftr-412	2073	16	possible	possible	ADJ
ftr-412	2073	17	to	to	PART
ftr-412	2073	18	download	download	VERB
ftr-412	2073	19	forms	form	NOUN
ftr-412	2073	20	(	(	PUNCT
ftr-412	2073	21	only	only	ADV
ftr-412	2073	22	)	)	PUNCT
ftr-412	2073	23	,	,	PUNCT
ftr-412	2073	24	accessed	access	VERB
ftr-412	2073	25	at	at	ADP
ftr-412	2073	26	http://www.mf.gov.pl/.	http://www.mf.gov.pl/.	PROPN
ftr-412	2073	27	the	the	DET
ftr-412	2073	28	ministry	ministry	PROPN
ftr-412	2073	29	of	of	ADP
ftr-412	2073	30	finance	finance	PROPN
ftr-412	2073	31	announced	announce	VERB
ftr-412	2073	32	on	on	ADP
ftr-412	2073	33	april	april	PROPN
ftr-412	2073	34	20	20	NUM
ftr-412	2073	35	,	,	PUNCT
ftr-412	2073	36	2005	2005	NUM
ftr-412	2073	37	that	that	SCONJ
ftr-412	2073	38	e	e	NOUN
ftr-412	2073	39	-	-	NOUN
ftr-412	2073	40	tax	tax	ADJ
ftr-412	2073	41	filing	filing	NOUN
ftr-412	2073	42	services	service	NOUN
ftr-412	2073	43	will	will	AUX
ftr-412	2073	44	commence	commence	VERB
ftr-412	2073	45	in	in	ADP
ftr-412	2073	46	2006	2006	NUM
ftr-412	2073	47	,	,	PUNCT
ftr-412	2073	48	with	with	ADP
ftr-412	2073	49	a	a	DET
ftr-412	2073	50	priority	priority	NOUN
ftr-412	2073	51	given	give	VERB
ftr-412	2073	52	to	to	ADP
ftr-412	2073	53	the	the	DET
ftr-412	2073	54	largest	large	ADJ
ftr-412	2073	55	taxpayers	taxpayer	NOUN
ftr-412	2073	56	.	.	PUNCT
ftr-412	2074	1	full	full	ADJ
ftr-412	2074	2	e	e	NOUN
ftr-412	2074	3	-	-	NOUN
ftr-412	2074	4	filing	filing	NOUN
ftr-412	2074	5	is	be	AUX
ftr-412	2074	6	not	not	PART
ftr-412	2074	7	expected	expect	VERB
ftr-412	2074	8	for	for	ADP
ftr-412	2074	9	all	all	DET
ftr-412	2074	10	taxpayers	taxpayer	NOUN
ftr-412	2074	11	until	until	ADP
ftr-412	2074	12	2012	2012	NUM
ftr-412	2074	13	.	.	PUNCT
ftr-412	2075	1	for	for	ADP
ftr-412	2075	2	customs	custom	NOUN
ftr-412	2075	3	purposes	purpose	NOUN
ftr-412	2075	4	the	the	DET
ftr-412	2075	5	situation	situation	NOUN
ftr-412	2075	6	is	be	AUX
ftr-412	2075	7	better	well	ADJ
ftr-412	2075	8	.	.	PUNCT
ftr-412	2076	1	customs	custom	NOUN
ftr-412	2076	2	declarations	declaration	NOUN
ftr-412	2076	3	can	can	AUX
ftr-412	2076	4	be	be	AUX
ftr-412	2076	5	made	make	VERB
ftr-412	2076	6	with	with	ADP
ftr-412	2076	7	single	single	ADJ
ftr-412	2076	8	administrative	administrative	ADJ
ftr-412	2076	9	d	d	NOUN
ftr-412	2076	10	o	o	X
ftr-412	2076	11	c	c	VERB
ftr-412	2076	12	u	u	NOUN
ftr-412	2076	13	m	m	PROPN
ftr-412	2076	14	e	e	NOUN
ftr-412	2076	15	n	n	PROPN
ftr-412	2076	16	t	t	NOUN
ftr-412	2076	17	s	s	PART
ftr-412	2076	18	(	(	PUNCT
ftr-412	2076	19	s	s	VERB
ftr-412	2076	20	a	a	PRON
ftr-412	2076	21	d	d	NOUN
ftr-412	2076	22	)	)	PUNCT
ftr-412	2076	23	u	u	NOUN
ftr-412	2076	24	s	s	NOUN
ftr-412	2076	25	i	i	NOUN
ftr-412	2076	26	n	n	CCONJ
ftr-412	2076	27	g	g	NOUN
ftr-412	2076	28	o	o	PROPN
ftr-412	2076	29	n	n	ADP
ftr-412	2076	30	l	l	NOUN
ftr-412	2077	1	i	i	PRON
ftr-412	2077	2	n	n	VERB
ftr-412	2077	3	e	e	NOUN
ftr-412	2077	4	f	f	NOUN
ftr-412	2077	5	o	o	NOUN
ftr-412	2077	6	r	r	NOUN
ftr-412	2077	7	m	m	NOUN
ftr-412	2077	8	s	s	PRON
ftr-412	2077	9	,	,	PUNCT
ftr-412	2077	10	a	a	DET
ftr-412	2077	11	c	c	NOUN
ftr-412	2077	12	c	c	NOUN
ftr-412	2077	13	e	e	NOUN
ftr-412	2077	14	s	s	X
ftr-412	2077	15	s	s	X
ftr-412	2077	16	e	e	X
ftr-412	2077	17	d	d	X
ftr-412	2077	18	a	a	DET
ftr-412	2077	19	t	t	X
ftr-412	2077	20	http://www.mf.gov.pl/sluzba_celna/.	http://www.mf.gov.pl/sluzba_celna/.	PROPN
ftr-412	2077	21	the	the	DET
ftr-412	2077	22	polish	polish	ADJ
ftr-412	2077	23	tax	tax	NOUN
ftr-412	2077	24	system	system	NOUN
ftr-412	2077	25	is	be	AUX
ftr-412	2077	26	benchmarked	benchmarke	VERB
ftr-412	2077	27	generally	generally	ADV
ftr-412	2077	28	at	at	ADP
ftr-412	2077	29	“	"	PUNCT
ftr-412	2077	30	stage	stage	NOUN
ftr-412	2077	31	2	2	NUM
ftr-412	2077	32	”	"	PUNCT
ftr-412	2077	33	compliance	compliance	NOUN
ftr-412	2077	34	(	(	PUNCT
ftr-412	2077	35	personal	personal	ADJ
ftr-412	2077	36	and	and	CCONJ
ftr-412	2077	37	corporate	corporate	ADJ
ftr-412	2077	38	income	income	NOUN
ftr-412	2077	39	taxes	taxis	NOUN
ftr-412	2077	40	and	and	CCONJ
ftr-412	2077	41	vat	vat	NOUN
ftr-412	2077	42	)	)	PUNCT
ftr-412	2077	43	.	.	PUNCT
ftr-412	2078	1	it	it	PRON
ftr-412	2078	2	is	be	AUX
ftr-412	2078	3	benchmarked	benchmarke	VERB
ftr-412	2078	4	at	at	ADP
ftr-412	2078	5	“	"	PUNCT
ftr-412	2078	6	stage	stage	NOUN
ftr-412	2078	7	4	4	NUM
ftr-412	2078	8	”	"	PUNCT
ftr-412	2078	9	compliance	compliance	NOUN
ftr-412	2078	10	in	in	ADP
ftr-412	2078	11	customs	custom	NOUN
ftr-412	2078	12	.	.	PUNCT
ftr-412	2079	1	i	i	PRON
ftr-412	2079	2	d.	d.	PROPN
ftr-412	2079	3	at	at	ADP
ftr-412	2079	4	419	419	NUM
ftr-412	2079	5	-	-	SYM
ftr-412	2079	6	20	20	NUM
ftr-412	2079	7	,	,	PUNCT
ftr-412	2079	8	420	420	NUM
ftr-412	2079	9	-	-	SYM
ftr-412	2079	10	21	21	NUM
ftr-412	2079	11	,	,	PUNCT
ftr-412	2079	12	428	428	NUM
ftr-412	2079	13	-	-	SYM
ftr-412	2079	14	29	29	NUM
ftr-412	2079	15	,	,	PUNCT
ftr-412	2079	16	&	&	CCONJ
ftr-412	2079	17	433	433	NUM
ftr-412	2079	18	-	-	SYM
ftr-412	2079	19	34	34	NUM
ftr-412	2079	20	.	.	PUNCT
ftr-412	2080	1	portugal	portugal	PROPN
ftr-412	2080	2	.	.	PUNCT
ftr-412	2081	1	(	(	PUNCT
ftr-412	2081	2	1	1	X
ftr-412	2081	3	)	)	PUNCT
ftr-412	2081	4	smart	smart	ADJ
ftr-412	2081	5	i	i	PROPN
ftr-412	2081	6	d	d	PROPN
ftr-412	2081	7	cards	card	NOUN
ftr-412	2081	8	.	.	PUNCT
ftr-412	2082	1	there	there	PRON
ftr-412	2082	2	is	be	VERB
ftr-412	2082	3	currently	currently	ADV
ftr-412	2082	4	no	no	DET
ftr-412	2082	5	central	central	ADJ
ftr-412	2082	6	e	e	NOUN
ftr-412	2082	7	-	-	ADJ
ftr-412	2082	8	id	id	ADJ
ftr-412	2082	9	infrastructure	infrastructure	NOUN
ftr-412	2082	10	in	in	ADP
ftr-412	2082	11	portugal	portugal	PROPN
ftr-412	2082	12	,	,	PUNCT
ftr-412	2082	13	although	although	SCONJ
ftr-412	2082	14	in	in	ADP
ftr-412	2082	15	april	april	PROPN
ftr-412	2082	16	2005	2005	NUM
ftr-412	2082	17	the	the	DET
ftr-412	2082	18	new	new	ADJ
ftr-412	2082	19	government	government	NOUN
ftr-412	2082	20	announced	announce	VERB
ftr-412	2082	21	plans	plan	NOUN
ftr-412	2082	22	for	for	ADP
ftr-412	2082	23	the	the	DET
ftr-412	2082	24	creation	creation	NOUN
ftr-412	2082	25	of	of	ADP
ftr-412	2082	26	a	a	DET
ftr-412	2082	27	multi	multi	ADJ
ftr-412	2082	28	-	-	ADJ
ftr-412	2082	29	purpose	purpose	ADJ
ftr-412	2082	30	citizen	citizen	NOUN
ftr-412	2082	31	card	card	NOUN
ftr-412	2082	32	.	.	PUNCT
ftr-412	2083	1	the	the	DET
ftr-412	2083	2	card	card	NOUN
ftr-412	2083	3	will	will	AUX
ftr-412	2083	4	combine	combine	VERB
ftr-412	2083	5	i	i	PROPN
ftr-412	2083	6	d	d	PROPN
ftr-412	2083	7	,	,	PUNCT
ftr-412	2083	8	tax	tax	NOUN
ftr-412	2083	9	,	,	PUNCT
ftr-412	2083	10	social	social	ADJ
ftr-412	2083	11	security	security	NOUN
ftr-412	2083	12	,	,	PUNCT
ftr-412	2083	13	health	health	NOUN
ftr-412	2083	14	insurance	insurance	NOUN
ftr-412	2083	15	and	and	CCONJ
ftr-412	2083	16	electoral	electoral	ADJ
ftr-412	2083	17	information	information	NOUN
ftr-412	2083	18	.	.	PUNCT
ftr-412	2084	1	distribution	distribution	NOUN
ftr-412	2084	2	is	be	AUX
ftr-412	2084	3	expected	expect	VERB
ftr-412	2084	4	to	to	PART
ftr-412	2084	5	start	start	VERB
ftr-412	2084	6	in	in	ADP
ftr-412	2084	7	2006	2006	NUM
ftr-412	2084	8	.	.	PUNCT
ftr-412	2085	1	(	(	PUNCT
ftr-412	2085	2	2	2	X
ftr-412	2085	3	)	)	PUNCT
ftr-412	2085	4	electronic	electronic	ADJ
ftr-412	2085	5	portal	portal	NOUN
ftr-412	2085	6	.	.	PUNCT
ftr-412	2086	1	the	the	DET
ftr-412	2086	2	citizen	citizen	PROPN
ftr-412	2086	3	’s	’s	PART
ftr-412	2086	4	portal	portal	NOUN
ftr-412	2086	5	was	be	AUX
ftr-412	2086	6	launched	launch	VERB
ftr-412	2086	7	in	in	ADP
ftr-412	2086	8	march	march	PROPN
ftr-412	2086	9	2004	2004	NUM
ftr-412	2086	10	,	,	PUNCT
ftr-412	2086	11	providing	provide	VERB
ftr-412	2086	12	digital	digital	ADJ
ftr-412	2086	13	access	access	NOUN
ftr-412	2086	14	to	to	ADP
ftr-412	2086	15	over	over	ADP
ftr-412	2086	16	700	700	NUM
ftr-412	2086	17	services	service	NOUN
ftr-412	2086	18	(	(	PUNCT
ftr-412	2086	19	20	20	NUM
ftr-412	2086	20	%	%	NOUN
ftr-412	2086	21	of	of	ADP
ftr-412	2086	22	which	which	PRON
ftr-412	2086	23	are	be	AUX
ftr-412	2086	24	fully	fully	ADV
ftr-412	2086	25	transactional	transactional	ADJ
ftr-412	2086	26	)	)	PUNCT
ftr-412	2086	27	.	.	PUNCT
ftr-412	2087	1	(	(	PUNCT
ftr-412	2087	2	3	3	X
ftr-412	2087	3	)	)	PUNCT
ftr-412	2087	4	tax	tax	NOUN
ftr-412	2087	5	administration	administration	NOUN
ftr-412	2087	6	&	&	CCONJ
ftr-412	2087	7	technology	technology	PROPN
ftr-412	2087	8	.	.	PUNCT
ftr-412	2088	1	in	in	ADP
ftr-412	2088	2	the	the	DET
ftr-412	2088	3	tax	tax	NOUN
ftr-412	2088	4	area	area	NOUN
ftr-412	2088	5	,	,	PUNCT
ftr-412	2088	6	personal	personal	ADJ
ftr-412	2088	7	and	and	CCONJ
ftr-412	2088	8	corporate	corporate	ADJ
ftr-412	2088	9	income	income	NOUN
ftr-412	2088	10	taxes	taxis	NOUN
ftr-412	2088	11	are	be	AUX
ftr-412	2088	12	fully	fully	ADV
ftr-412	2088	13	transactional	transactional	ADJ
ftr-412	2088	14	over	over	ADP
ftr-412	2088	15	the	the	DET
ftr-412	2088	16	internet	internet	NOUN
ftr-412	2088	17	,	,	PUNCT
ftr-412	2088	18	as	as	SCONJ
ftr-412	2088	19	is	be	AUX
ftr-412	2088	20	the	the	DET
ftr-412	2088	21	vat	vat	NOUN
ftr-412	2088	22	,	,	PUNCT
ftr-412	2088	23	accessed	access	VERB
ftr-412	2088	24	at	at	ADP
ftr-412	2088	25	http://www.e-financas.gov.pt/.	http://www.e-financas.gov.pt/.	NOUN
ftr-412	2088	26	customs	customs	PROPN
ftr-412	2088	27	is	be	AUX
ftr-412	2088	28	similarly	similarly	ADV
ftr-412	2088	29	established	establish	VERB
ftr-412	2088	30	as	as	ADP
ftr-412	2088	31	a	a	DET
ftr-412	2088	32	fully	fully	ADV
ftr-412	2088	33	transactional	transactional	ADJ
ftr-412	2088	34	,	,	PUNCT
ftr-412	2088	35	digital	digital	ADJ
ftr-412	2088	36	system	system	NOUN
ftr-412	2088	37	,	,	PUNCT
ftr-412	2088	38	accessed	access	VERB
ftr-412	2088	39	at	at	ADP
ftr-412	2088	40	http://www.e-financas.gov.pt/de/jsp-dgaiec/msin.jsp	http://www.e-financas.gov.pt/de/jsp-dgaiec/msin.jsp	PROPN
ftr-412	2088	41	.	.	PUNCT
ftr-412	2089	1	the	the	DET
ftr-412	2089	2	portuguese	portuguese	ADJ
ftr-412	2089	3	tax	tax	NOUN
ftr-412	2089	4	system	system	NOUN
ftr-412	2089	5	is	be	AUX
ftr-412	2089	6	benchmarked	benchmarke	VERB
ftr-412	2089	7	at	at	ADP
ftr-412	2089	8	“	"	PUNCT
ftr-412	2089	9	stage	stage	NOUN
ftr-412	2089	10	4	4	NUM
ftr-412	2089	11	”	"	PUNCT
ftr-412	2089	12	compliance	compliance	NOUN
ftr-412	2089	13	.	.	PUNCT
ftr-412	2090	1	i	i	PRON
ftr-412	2090	2	d.	d.	PROPN
ftr-412	2090	3	at	at	ADP
ftr-412	2090	4	438	438	NUM
ftr-412	2090	5	-	-	SYM
ftr-412	2090	6	39	39	NUM
ftr-412	2090	7	,	,	PUNCT
ftr-412	2090	8	441	441	NUM
ftr-412	2090	9	,	,	PUNCT
ftr-412	2090	10	444	444	NUM
ftr-412	2090	11	,	,	PUNCT
ftr-412	2090	12	450	450	NUM
ftr-412	2090	13	-	-	SYM
ftr-412	2090	14	51	51	NUM
ftr-412	2090	15	&	&	CCONJ
ftr-412	2090	16	45455	45455	NUM
ftr-412	2090	17	.	.	PUNCT
ftr-412	2091	1	slovakia	slovakia	PROPN
ftr-412	2091	2	.	.	PUNCT
ftr-412	2092	1	(	(	PUNCT
ftr-412	2092	2	1	1	X
ftr-412	2092	3	)	)	PUNCT
ftr-412	2092	4	smart	smart	ADJ
ftr-412	2092	5	i	i	PROPN
ftr-412	2092	6	d	d	PROPN
ftr-412	2092	7	cards	card	NOUN
ftr-412	2092	8	.	.	PUNCT
ftr-412	2093	1	there	there	PRON
ftr-412	2093	2	is	be	VERB
ftr-412	2093	3	currently	currently	ADV
ftr-412	2093	4	no	no	DET
ftr-412	2093	5	central	central	ADJ
ftr-412	2093	6	e	e	NOUN
ftr-412	2093	7	-	-	ADJ
ftr-412	2093	8	id	id	ADJ
ftr-412	2093	9	infrastructure	infrastructure	NOUN
ftr-412	2093	10	in	in	ADP
ftr-412	2093	11	slovakia	slovakia	PROPN
ftr-412	2093	12	,	,	PUNCT
ftr-412	2093	13	but	but	CCONJ
ftr-412	2093	14	the	the	DET
ftr-412	2093	15	government	government	NOUN
ftr-412	2093	16	has	have	AUX
ftr-412	2093	17	announced	announce	VERB
ftr-412	2093	18	plans	plan	NOUN
ftr-412	2093	19	to	to	PART
ftr-412	2093	20	introduce	introduce	VERB
ftr-412	2093	21	high	high	ADJ
ftr-412	2093	22	-	-	PUNCT
ftr-412	2093	23	tech	tech	NOUN
ftr-412	2093	24	i	i	PROPN
ftr-412	2093	25	d	d	PROPN
ftr-412	2093	26	’s	’s	X
ftr-412	2093	27	and	and	CCONJ
ftr-412	2093	28	passports	passport	NOUN
ftr-412	2093	29	,	,	PUNCT
ftr-412	2093	30	likely	likely	ADJ
ftr-412	2093	31	with	with	ADP
ftr-412	2093	32	multiple	multiple	ADJ
ftr-412	2093	33	biometric	biometric	ADJ
ftr-412	2093	34	identifiers	identifier	NOUN
ftr-412	2093	35	.	.	PUNCT
ftr-412	2094	1	the	the	DET
ftr-412	2094	2	e	e	NOUN
ftr-412	2094	3	-	-	ADJ
ftr-412	2094	4	id	id	ADJ
ftr-412	2094	5	cards	card	NOUN
ftr-412	2094	6	will	will	AUX
ftr-412	2094	7	incorporate	incorporate	VERB
ftr-412	2094	8	digital	digital	ADJ
ftr-412	2094	9	signatures	signature	NOUN
ftr-412	2094	10	.	.	PUNCT
ftr-412	2095	1	the	the	DET
ftr-412	2095	2	passports	passport	NOUN
ftr-412	2095	3	issued	issue	VERB
ftr-412	2095	4	as	as	ADP
ftr-412	2095	5	of	of	ADP
ftr-412	2095	6	april	april	PROPN
ftr-412	2095	7	2005	2005	NUM
ftr-412	2095	8	are	be	AUX
ftr-412	2095	9	“	"	PUNCT
ftr-412	2095	10	biometric	biometric	ADJ
ftr-412	2095	11	-	-	PUNCT
ftr-412	2095	12	ready	ready	ADJ
ftr-412	2095	13	,	,	PUNCT
ftr-412	2095	14	”	"	PUNCT
ftr-412	2095	15	with	with	ADP
ftr-412	2095	16	facial	facial	ADJ
ftr-412	2095	17	identifiers	identifier	NOUN
ftr-412	2095	18	incorporated	incorporate	VERB
ftr-412	2095	19	by	by	ADP
ftr-412	2095	20	september	september	PROPN
ftr-412	2095	21	2006	2006	NUM
ftr-412	2095	22	and	and	CCONJ
ftr-412	2095	23	fingerprint	fingerprint	NOUN
ftr-412	2095	24	scans	scan	NOUN
ftr-412	2095	25	by	by	ADP
ftr-412	2095	26	march	march	PROPN
ftr-412	2095	27	2008	2008	NUM
ftr-412	2095	28	.	.	PUNCT
ftr-412	2096	1	(	(	PUNCT
ftr-412	2096	2	2	2	X
ftr-412	2096	3	)	)	PUNCT
ftr-412	2096	4	electronic	electronic	ADJ
ftr-412	2096	5	portal	portal	NOUN
ftr-412	2096	6	.	.	PUNCT
ftr-412	2097	1	the	the	DET
ftr-412	2097	2	current	current	ADJ
ftr-412	2097	3	electronic	electronic	ADJ
ftr-412	2097	4	portal	portal	NOUN
ftr-412	2097	5	,	,	PUNCT
ftr-412	2097	6	accessed	access	VERB
ftr-412	2097	7	at	at	ADP
ftr-412	2097	8	http://www.obcan.sk	http://www.obcan.sk	NOUN
ftr-412	2097	9	,	,	PUNCT
ftr-412	2097	10	provides	provide	VERB
ftr-412	2097	11	basic	basic	ADJ
ftr-412	2097	12	information	information	NOUN
ftr-412	2097	13	on	on	ADP
ftr-412	2097	14	public	public	ADJ
ftr-412	2097	15	services	service	NOUN
ftr-412	2097	16	.	.	PUNCT
ftr-412	2098	1	it	it	PRON
ftr-412	2098	2	allows	allow	VERB
ftr-412	2098	3	users	user	NOUN
ftr-412	2098	4	to	to	PART
ftr-412	2098	5	locate	locate	VERB
ftr-412	2098	6	government	government	NOUN
ftr-412	2098	7	officials	official	NOUN
ftr-412	2098	8	who	who	PRON
ftr-412	2098	9	can	can	AUX
ftr-412	2098	10	help	help	VERB
ftr-412	2098	11	resolve	resolve	VERB
ftr-412	2098	12	a	a	DET
ftr-412	2098	13	problem	problem	NOUN
ftr-412	2098	14	.	.	PUNCT
ftr-412	2099	1	a	a	DET
ftr-412	2099	2	new	new	ADJ
ftr-412	2099	3	central	central	ADJ
ftr-412	2099	4	government	government	NOUN
ftr-412	2099	5	portal	portal	NOUN
ftr-412	2099	6	(	(	PUNCT
ftr-412	2099	7	currently	currently	ADV
ftr-412	2099	8	in	in	ADP
ftr-412	2099	9	the	the	DET
ftr-412	2099	10	design	design	NOUN
ftr-412	2099	11	stage	stage	NOUN
ftr-412	2099	12	)	)	PUNCT
ftr-412	2099	13	will	will	AUX
ftr-412	2099	14	offer	offer	VERB
ftr-412	2099	15	more	more	ADJ
ftr-412	2099	16	transactional	transactional	ADJ
ftr-412	2099	17	services	service	NOUN
ftr-412	2099	18	.	.	PUNCT
ftr-412	2100	1	(	(	PUNCT
ftr-412	2100	2	3	3	X
ftr-412	2100	3	)	)	PUNCT
ftr-412	2100	4	tax	tax	NOUN
ftr-412	2100	5	administration	administration	NOUN
ftr-412	2100	6	&	&	CCONJ
ftr-412	2100	7	technology	technology	PROPN
ftr-412	2100	8	.	.	PUNCT
ftr-412	2101	1	in	in	ADP
ftr-412	2101	2	the	the	DET
ftr-412	2101	3	tax	tax	NOUN
ftr-412	2101	4	area	area	NOUN
ftr-412	2101	5	,	,	PUNCT
ftr-412	2101	6	a	a	DET
ftr-412	2101	7	secure	secure	ADJ
ftr-412	2101	8	national	national	ADJ
ftr-412	2101	9	tax	tax	NOUN
ftr-412	2101	10	portal	portal	NOUN
ftr-412	2101	11	“	"	PUNCT
ftr-412	2101	12	e	e	NOUN
ftr-412	2101	13	-	-	NOUN
ftr-412	2101	14	tax	tax	NOUN
ftr-412	2101	15	”	"	PUNCT
ftr-412	2101	16	was	be	AUX
ftr-412	2101	17	made	make	VERB
ftr-412	2101	18	available	available	ADJ
ftr-412	2101	19	march	march	PROPN
ftr-412	2101	20	7	7	NUM
ftr-412	2101	21	,	,	PUNCT
ftr-412	2101	22	2005	2005	NUM
ftr-412	2101	23	.	.	PUNCT
ftr-412	2102	1	the	the	DET
ftr-412	2102	2	personal	personal	ADJ
ftr-412	2102	3	and	and	CCONJ
ftr-412	2102	4	corporate	corporate	ADJ
ftr-412	2102	5	income	income	NOUN
ftr-412	2102	6	tax	tax	NOUN
ftr-412	2102	7	is	be	AUX
ftr-412	2102	8	fully	fully	ADV
ftr-412	2102	9	transactional	transactional	ADJ
ftr-412	2102	10	for	for	ADP
ftr-412	2102	11	holders	holder	NOUN
ftr-412	2102	12	2006	2006	NUM
ftr-412	2102	13	]	]	PUNCT
ftr-412	2102	14	biometrics	biometric	NOUN
ftr-412	2102	15	:	:	PUNCT
ftr-412	2102	16	solving	solve	VERB
ftr-412	2102	17	the	the	DET
ftr-412	2102	18	regressivity	regressivity	NOUN
ftr-412	2102	19	of	of	ADP
ftr-412	2102	20	vats	vat	NOUN
ftr-412	2102	21	and	and	CCONJ
ftr-412	2102	22	rsts	rst	VERB
ftr-412	2102	23	731	731	NUM
ftr-412	2102	24	of	of	ADP
ftr-412	2102	25	the	the	DET
ftr-412	2102	26	government	government	NOUN
ftr-412	2102	27	guaranteed	guarantee	VERB
ftr-412	2102	28	electronic	electronic	ADJ
ftr-412	2102	29	signature	signature	NOUN
ftr-412	2102	30	,	,	PUNCT
ftr-412	2102	31	accessed	access	VERB
ftr-412	2102	32	at	at	ADP
ftr-412	2102	33	http://www.drsr.sk/.	http://www.drsr.sk/.	DET
ftr-412	2102	34	vat	vat	NOUN
ftr-412	2102	35	transactions	transaction	NOUN
ftr-412	2102	36	can	can	AUX
ftr-412	2102	37	be	be	AUX
ftr-412	2102	38	handled	handle	VERB
ftr-412	2102	39	at	at	ADP
ftr-412	2102	40	the	the	DET
ftr-412	2102	41	same	same	ADJ
ftr-412	2102	42	site	site	NOUN
ftr-412	2102	43	,	,	PUNCT
ftr-412	2102	44	but	but	CCONJ
ftr-412	2102	45	functionality	functionality	NOUN
ftr-412	2102	46	is	be	AUX
ftr-412	2102	47	limited	limit	VERB
ftr-412	2102	48	to	to	PART
ftr-412	2102	49	downloadable	downloadable	ADJ
ftr-412	2102	50	forms	form	NOUN
ftr-412	2102	51	.	.	PUNCT
ftr-412	2103	1	the	the	DET
ftr-412	2103	2	customs	customs	PROPN
ftr-412	2103	3	administration	administration	PROPN
ftr-412	2103	4	web	web	NOUN
ftr-412	2103	5	site	site	NOUN
ftr-412	2103	6	only	only	ADV
ftr-412	2103	7	provides	provide	VERB
ftr-412	2103	8	information	information	NOUN
ftr-412	2103	9	,	,	PUNCT
ftr-412	2103	10	accessed	access	VERB
ftr-412	2103	11	at	at	ADP
ftr-412	2103	12	http://www.colnasprava.sk/.	http://www.colnasprava.sk/.	PRON
ftr-412	2103	13	thus	thus	ADV
ftr-412	2103	14	,	,	PUNCT
ftr-412	2103	15	the	the	DET
ftr-412	2103	16	slovakia	slovakia	PROPN
ftr-412	2103	17	tax	tax	NOUN
ftr-412	2103	18	system	system	NOUN
ftr-412	2103	19	is	be	AUX
ftr-412	2103	20	benchmarked	benchmarke	VERB
ftr-412	2103	21	at	at	ADP
ftr-412	2103	22	“	"	PUNCT
ftr-412	2103	23	stage	stage	NOUN
ftr-412	2103	24	4	4	NUM
ftr-412	2103	25	”	"	PUNCT
ftr-412	2103	26	for	for	ADP
ftr-412	2103	27	income	income	NOUN
ftr-412	2103	28	tax	tax	NOUN
ftr-412	2103	29	,	,	PUNCT
ftr-412	2103	30	“	"	PUNCT
ftr-412	2103	31	stage	stage	NOUN
ftr-412	2103	32	2	2	NUM
ftr-412	2103	33	”	"	PUNCT
ftr-412	2103	34	for	for	ADP
ftr-412	2103	35	vat	vat	NOUN
ftr-412	2103	36	,	,	PUNCT
ftr-412	2103	37	and	and	CCONJ
ftr-412	2103	38	“	"	PUNCT
ftr-412	2103	39	stage	stage	NOUN
ftr-412	2103	40	1	1	NUM
ftr-412	2103	41	”	"	PUNCT
ftr-412	2103	42	for	for	ADP
ftr-412	2103	43	the	the	DET
ftr-412	2103	44	customs	customs	PROPN
ftr-412	2103	45	administration	administration	NOUN
ftr-412	2103	46	.	.	PUNCT
ftr-412	2104	1	i	i	PRON
ftr-412	2104	2	d.	d.	PROPN
ftr-412	2104	3	at	at	ADP
ftr-412	2104	4	459	459	NUM
ftr-412	2104	5	-	-	SYM
ftr-412	2104	6	60	60	NUM
ftr-412	2104	7	,	,	PUNCT
ftr-412	2104	8	469	469	NUM
ftr-412	2104	9	-	-	SYM
ftr-412	2104	10	70	70	NUM
ftr-412	2104	11	,	,	PUNCT
ftr-412	2104	12	&	&	CCONJ
ftr-412	2104	13	474	474	NUM
ftr-412	2104	14	-	-	SYM
ftr-412	2104	15	75	75	NUM
ftr-412	2104	16	.	.	PUNCT
ftr-412	2105	1	slovenia	slovenia	PROPN
ftr-412	2105	2	.	.	PUNCT
ftr-412	2106	1	(	(	PUNCT
ftr-412	2106	2	1	1	X
ftr-412	2106	3	)	)	PUNCT
ftr-412	2106	4	smart	smart	ADJ
ftr-412	2106	5	i	i	PROPN
ftr-412	2106	6	d	d	PROPN
ftr-412	2106	7	cards	card	NOUN
ftr-412	2106	8	.	.	PUNCT
ftr-412	2107	1	a	a	DET
ftr-412	2107	2	public	public	ADJ
ftr-412	2107	3	key	key	ADJ
ftr-412	2107	4	infrastructure	infrastructure	NOUN
ftr-412	2107	5	(	(	PUNCT
ftr-412	2107	6	pki	pki	PROPN
ftr-412	2107	7	)	)	PUNCT
ftr-412	2107	8	has	have	AUX
ftr-412	2107	9	been	be	AUX
ftr-412	2107	10	deployed	deploy	VERB
ftr-412	2107	11	in	in	ADP
ftr-412	2107	12	slovenia	slovenia	PROPN
ftr-412	2107	13	,	,	PUNCT
ftr-412	2107	14	and	and	CCONJ
ftr-412	2107	15	four	four	NUM
ftr-412	2107	16	certification	certification	NOUN
ftr-412	2107	17	authorities	authority	NOUN
ftr-412	2107	18	have	have	AUX
ftr-412	2107	19	been	be	AUX
ftr-412	2107	20	accredited	accredit	VERB
ftr-412	2107	21	.	.	PUNCT
ftr-412	2108	1	an	an	DET
ftr-412	2108	2	e	e	NOUN
ftr-412	2108	3	-	-	ADJ
ftr-412	2108	4	id	id	ADJ
ftr-412	2108	5	card	card	NOUN
ftr-412	2108	6	project	project	NOUN
ftr-412	2108	7	has	have	AUX
ftr-412	2108	8	been	be	AUX
ftr-412	2108	9	launched	launch	VERB
ftr-412	2108	10	,	,	PUNCT
ftr-412	2108	11	but	but	CCONJ
ftr-412	2108	12	is	be	AUX
ftr-412	2108	13	not	not	PART
ftr-412	2108	14	yet	yet	ADV
ftr-412	2108	15	operational	operational	ADJ
ftr-412	2108	16	.	.	PUNCT
ftr-412	2109	1	(	(	PUNCT
ftr-412	2109	2	2	2	X
ftr-412	2109	3	)	)	PUNCT
ftr-412	2109	4	electronic	electronic	ADJ
ftr-412	2109	5	portal	portal	NOUN
ftr-412	2109	6	.	.	PUNCT
ftr-412	2110	1	in	in	ADP
ftr-412	2110	2	may	may	PROPN
ftr-412	2110	3	2006	2006	NUM
ftr-412	2110	4	a	a	DET
ftr-412	2110	5	government	government	NOUN
ftr-412	2110	6	-	-	PUNCT
ftr-412	2110	7	wide	wide	ADJ
ftr-412	2110	8	portal	portal	NOUN
ftr-412	2110	9	for	for	ADP
ftr-412	2110	10	e	e	NOUN
ftr-412	2110	11	-	-	NOUN
ftr-412	2110	12	services	service	NOUN
ftr-412	2110	13	(	(	PUNCT
ftr-412	2110	14	esju	esju	NOUN
ftr-412	2110	15	)	)	PUNCT
ftr-412	2110	16	was	be	AUX
ftr-412	2110	17	launched	launch	VERB
ftr-412	2110	18	,	,	PUNCT
ftr-412	2110	19	the	the	DET
ftr-412	2110	20	tax	tax	NOUN
ftr-412	2110	21	administration	administration	NOUN
ftr-412	2110	22	had	have	AUX
ftr-412	2110	23	previously	previously	ADV
ftr-412	2110	24	(	(	PUNCT
ftr-412	2110	25	march	march	PROPN
ftr-412	2110	26	1	1	NUM
ftr-412	2110	27	,	,	PUNCT
ftr-412	2110	28	2004	2004	NUM
ftr-412	2110	29	)	)	PUNCT
ftr-412	2110	30	established	establish	VERB
ftr-412	2110	31	a	a	DET
ftr-412	2110	32	dedicated	dedicated	ADJ
ftr-412	2110	33	tax	tax	NOUN
ftr-412	2110	34	portal	portal	ADJ
ftr-412	2110	35	“	"	PUNCT
ftr-412	2110	36	edavki	edavki	NOUN
ftr-412	2110	37	”	"	PUNCT
ftr-412	2110	38	(	(	PUNCT
ftr-412	2110	39	etaxes	etaxes	PROPN
ftr-412	2110	40	)	)	PUNCT
ftr-412	2110	41	.	.	PUNCT
ftr-412	2111	1	the	the	DET
ftr-412	2111	2	slovenian	slovenian	ADJ
ftr-412	2111	3	general	general	PROPN
ftr-412	2111	4	certification	certification	NOUN
ftr-412	2111	5	authority	authority	NOUN
ftr-412	2111	6	(	(	PUNCT
ftr-412	2111	7	sigen	sigen	NOUN
ftr-412	2111	8	-	-	PUNCT
ftr-412	2111	9	ca	ca	NOUN
ftr-412	2111	10	)	)	PUNCT
ftr-412	2111	11	began	begin	VERB
ftr-412	2111	12	operation	operation	NOUN
ftr-412	2111	13	on	on	ADP
ftr-412	2111	14	july	july	PROPN
ftr-412	2111	15	9	9	NUM
ftr-412	2111	16	,	,	PUNCT
ftr-412	2111	17	2001	2001	NUM
ftr-412	2111	18	and	and	CCONJ
ftr-412	2111	19	began	begin	VERB
ftr-412	2111	20	issuing	issue	VERB
ftr-412	2111	21	qualified	qualified	ADJ
ftr-412	2111	22	digital	digital	ADJ
ftr-412	2111	23	certificates	certificate	NOUN
ftr-412	2111	24	for	for	ADP
ftr-412	2111	25	natural	natural	ADJ
ftr-412	2111	26	and	and	CCONJ
ftr-412	2111	27	legal	legal	ADJ
ftr-412	2111	28	persons	person	NOUN
ftr-412	2111	29	.	.	PUNCT
ftr-412	2112	1	(	(	PUNCT
ftr-412	2112	2	3	3	X
ftr-412	2112	3	)	)	PUNCT
ftr-412	2112	4	tax	tax	NOUN
ftr-412	2112	5	administration	administration	NOUN
ftr-412	2112	6	&	&	CCONJ
ftr-412	2112	7	technology	technology	PROPN
ftr-412	2112	8	.	.	PUNCT
ftr-412	2113	1	in	in	ADP
ftr-412	2113	2	the	the	DET
ftr-412	2113	3	tax	tax	NOUN
ftr-412	2113	4	area	area	NOUN
ftr-412	2113	5	,	,	PUNCT
ftr-412	2113	6	personal	personal	ADJ
ftr-412	2113	7	and	and	CCONJ
ftr-412	2113	8	corporate	corporate	ADJ
ftr-412	2113	9	income	income	NOUN
ftr-412	2113	10	as	as	ADV
ftr-412	2113	11	well	well	ADV
ftr-412	2113	12	as	as	ADP
ftr-412	2113	13	vat	vat	NOUN
ftr-412	2113	14	taxpayers	taxpayer	NOUN
ftr-412	2113	15	can	can	AUX
ftr-412	2113	16	participate	participate	VERB
ftr-412	2113	17	in	in	ADP
ftr-412	2113	18	a	a	DET
ftr-412	2113	19	fully	fully	ADV
ftr-412	2113	20	transactional	transactional	ADJ
ftr-412	2113	21	digital	digital	ADJ
ftr-412	2113	22	interface	interface	NOUN
ftr-412	2113	23	with	with	ADP
ftr-412	2113	24	the	the	DET
ftr-412	2113	25	government	government	NOUN
ftr-412	2113	26	through	through	ADP
ftr-412	2113	27	the	the	DET
ftr-412	2113	28	internet	internet	NOUN
ftr-412	2113	29	,	,	PUNCT
ftr-412	2113	30	accessed	access	VERB
ftr-412	2113	31	at	at	ADP
ftr-412	2113	32	http://edavki.durs.si/.	http://edavki.durs.si/.	NOUN
ftr-412	2113	33	the	the	DET
ftr-412	2113	34	customs	customs	PROPN
ftr-412	2113	35	administration	administration	NOUN
ftr-412	2113	36	however	however	ADV
ftr-412	2113	37	only	only	ADV
ftr-412	2113	38	has	have	VERB
ftr-412	2113	39	forms	form	NOUN
ftr-412	2113	40	available	available	ADJ
ftr-412	2113	41	for	for	ADP
ftr-412	2113	42	download	download	NOUN
ftr-412	2113	43	on	on	ADP
ftr-412	2113	44	the	the	DET
ftr-412	2113	45	internet	internet	NOUN
ftr-412	2113	46	,	,	PUNCT
ftr-412	2113	47	accessed	access	VERB
ftr-412	2113	48	at	at	ADP
ftr-412	2113	49	http://carina.gov.si/.	http://carina.gov.si/.	PROPN
ftr-412	2113	50	the	the	DET
ftr-412	2113	51	slovenian	slovenian	ADJ
ftr-412	2113	52	tax	tax	NOUN
ftr-412	2113	53	system	system	NOUN
ftr-412	2113	54	is	be	AUX
ftr-412	2113	55	generally	generally	ADV
ftr-412	2113	56	benchmarked	benchmarke	VERB
ftr-412	2113	57	at	at	ADP
ftr-412	2113	58	“	"	PUNCT
ftr-412	2113	59	stage	stage	NOUN
ftr-412	2113	60	4	4	NUM
ftr-412	2113	61	”	"	PUNCT
ftr-412	2113	62	(	(	PUNCT
ftr-412	2113	63	income	income	NOUN
ftr-412	2113	64	tax	tax	NOUN
ftr-412	2113	65	and	and	CCONJ
ftr-412	2113	66	vat	vat	NOUN
ftr-412	2113	67	)	)	PUNCT
ftr-412	2113	68	.	.	PUNCT
ftr-412	2114	1	customs	custom	NOUN
ftr-412	2114	2	is	be	AUX
ftr-412	2114	3	benchmarked	benchmarke	VERB
ftr-412	2114	4	at	at	ADP
ftr-412	2114	5	“	"	PUNCT
ftr-412	2114	6	stage	stage	NOUN
ftr-412	2114	7	2	2	NUM
ftr-412	2114	8	.	.	PUNCT
ftr-412	2114	9	”	"	PUNCT
ftr-412	2115	1	i	i	PRON
ftr-412	2115	2	d.	d.	VERB
ftr-412	2115	3	at	at	ADP
ftr-412	2115	4	479	479	NUM
ftr-412	2115	5	-	-	PUNCT
ftr-412	2115	6	81	81	NUM
ftr-412	2115	7	,	,	PUNCT
ftr-412	2115	8	490	490	NUM
ftr-412	2115	9	-	-	SYM
ftr-412	2115	10	91	91	NUM
ftr-412	2115	11	,	,	PUNCT
ftr-412	2115	12	&	&	CCONJ
ftr-412	2115	13	494	494	NUM
ftr-412	2115	14	-	-	SYM
ftr-412	2115	15	95	95	NUM
ftr-412	2115	16	.	.	PUNCT
ftr-412	2116	1	spain	spain	PROPN
ftr-412	2116	2	.	.	PUNCT
ftr-412	2117	1	(	(	PUNCT
ftr-412	2117	2	1	1	X
ftr-412	2117	3	)	)	PUNCT
ftr-412	2117	4	smart	smart	ADJ
ftr-412	2117	5	i	i	PROPN
ftr-412	2117	6	d	d	PROPN
ftr-412	2117	7	cards	card	NOUN
ftr-412	2117	8	.	.	PUNCT
ftr-412	2118	1	the	the	DET
ftr-412	2118	2	spanish	spanish	ADJ
ftr-412	2118	3	government	government	NOUN
ftr-412	2118	4	officially	officially	ADV
ftr-412	2118	5	approved	approve	VERB
ftr-412	2118	6	the	the	DET
ftr-412	2118	7	creation	creation	NOUN
ftr-412	2118	8	and	and	CCONJ
ftr-412	2118	9	distribution	distribution	NOUN
ftr-412	2118	10	of	of	ADP
ftr-412	2118	11	new	new	ADJ
ftr-412	2118	12	e	e	NOUN
ftr-412	2118	13	-	-	ADJ
ftr-412	2118	14	id	id	ADJ
ftr-412	2118	15	cards	card	NOUN
ftr-412	2118	16	containing	contain	VERB
ftr-412	2118	17	biometric	biometric	ADJ
ftr-412	2118	18	identifies	identifie	NOUN
ftr-412	2118	19	(	(	PUNCT
ftr-412	2118	20	after	after	ADP
ftr-412	2118	21	pilot	pilot	NOUN
ftr-412	2118	22	testing	testing	NOUN
ftr-412	2118	23	)	)	PUNCT
ftr-412	2118	24	on	on	ADP
ftr-412	2118	25	february	february	PROPN
ftr-412	2118	26	13	13	NUM
ftr-412	2118	27	,	,	PUNCT
ftr-412	2118	28	2004	2004	NUM
ftr-412	2118	29	.	.	PUNCT
ftr-412	2119	1	the	the	DET
ftr-412	2119	2	e	e	NOUN
ftr-412	2119	3	-	-	ADJ
ftr-412	2119	4	id	id	ADJ
ftr-412	2119	5	card	card	NOUN
ftr-412	2119	6	was	be	AUX
ftr-412	2119	7	to	to	PART
ftr-412	2119	8	be	be	AUX
ftr-412	2119	9	implemented	implement	VERB
ftr-412	2119	10	in	in	ADP
ftr-412	2119	11	phases	phase	NOUN
ftr-412	2119	12	with	with	ADP
ftr-412	2119	13	distribution	distribution	NOUN
ftr-412	2119	14	beginning	begin	VERB
ftr-412	2119	15	in	in	ADP
ftr-412	2119	16	2005	2005	NUM
ftr-412	2119	17	.	.	PUNCT
ftr-412	2120	1	however	however	ADV
ftr-412	2120	2	,	,	PUNCT
ftr-412	2120	3	the	the	DET
ftr-412	2120	4	pilot	pilot	NOUN
ftr-412	2120	5	project	project	NOUN
ftr-412	2120	6	was	be	AUX
ftr-412	2120	7	delayed	delay	VERB
ftr-412	2120	8	until	until	ADP
ftr-412	2120	9	2006	2006	NUM
ftr-412	2120	10	,	,	PUNCT
ftr-412	2120	11	and	and	CCONJ
ftr-412	2120	12	card	card	NOUN
ftr-412	2120	13	distribution	distribution	NOUN
ftr-412	2120	14	is	be	AUX
ftr-412	2120	15	now	now	ADV
ftr-412	2120	16	expected	expect	VERB
ftr-412	2120	17	in	in	ADP
ftr-412	2120	18	late	late	ADJ
ftr-412	2120	19	2007	2007	NUM
ftr-412	2120	20	.	.	PUNCT
ftr-412	2121	1	the	the	DET
ftr-412	2121	2	electronic	electronic	ADJ
ftr-412	2121	3	national	national	ADJ
ftr-412	2121	4	identity	identity	NOUN
ftr-412	2121	5	document	document	NOUN
ftr-412	2121	6	(	(	PUNCT
ftr-412	2121	7	dni	dni	NOUN
ftr-412	2121	8	)	)	PUNCT
ftr-412	2121	9	project	project	NOUN
ftr-412	2121	10	was	be	AUX
ftr-412	2121	11	initiated	initiate	VERB
ftr-412	2121	12	in	in	ADP
ftr-412	2121	13	2001	2001	NUM
ftr-412	2121	14	to	to	PART
ftr-412	2121	15	facilitate	facilitate	VERB
ftr-412	2121	16	the	the	DET
ftr-412	2121	17	use	use	NOUN
ftr-412	2121	18	of	of	ADP
ftr-412	2121	19	digital	digital	ADJ
ftr-412	2121	20	signatures	signature	NOUN
ftr-412	2121	21	and	and	CCONJ
ftr-412	2121	22	digital	digital	ADJ
ftr-412	2121	23	identities	identity	NOUN
ftr-412	2121	24	(	(	PUNCT
ftr-412	2121	25	assigned	assign	VERB
ftr-412	2121	26	by	by	ADP
ftr-412	2121	27	the	the	DET
ftr-412	2121	28	spanish	spanish	ADJ
ftr-412	2121	29	certification	certification	NOUN
ftr-412	2121	30	authority	authority	PROPN
ftr-412	2121	31	(	(	PUNCT
ftr-412	2121	32	ceres	ceres	PROPN
ftr-412	2121	33	)	)	PUNCT
ftr-412	2121	34	)	)	PUNCT
ftr-412	2121	35	.	.	PUNCT
ftr-412	2122	1	the	the	DET
ftr-412	2122	2	e	e	NOUN
ftr-412	2122	3	-	-	ADJ
ftr-412	2122	4	id	id	ADJ
ftr-412	2122	5	cards	card	NOUN
ftr-412	2122	6	will	will	AUX
ftr-412	2122	7	permit	permit	VERB
ftr-412	2122	8	digital	digital	ADJ
ftr-412	2122	9	signatures	signature	NOUN
ftr-412	2122	10	as	as	ADV
ftr-412	2122	11	well	well	ADV
ftr-412	2122	12	as	as	ADP
ftr-412	2122	13	provide	provide	VERB
ftr-412	2122	14	biometric	biometric	ADJ
ftr-412	2122	15	and	and	CCONJ
ftr-412	2122	16	other	other	ADJ
ftr-412	2122	17	basic	basic	ADJ
ftr-412	2122	18	identification	identification	NOUN
ftr-412	2122	19	data	datum	NOUN
ftr-412	2122	20	.	.	PUNCT
ftr-412	2123	1	(	(	PUNCT
ftr-412	2123	2	2	2	X
ftr-412	2123	3	)	)	PUNCT
ftr-412	2123	4	electronic	electronic	ADJ
ftr-412	2123	5	portal	portal	NOUN
ftr-412	2123	6	.	.	PUNCT
ftr-412	2123	7	launched	launch	VERB
ftr-412	2123	8	in	in	ADP
ftr-412	2123	9	september	september	PROPN
ftr-412	2123	10	2001	2001	NUM
ftr-412	2123	11	,	,	PUNCT
ftr-412	2123	12	and	and	CCONJ
ftr-412	2123	13	revamped	revamp	VERB
ftr-412	2123	14	in	in	ADP
ftr-412	2123	15	may	may	PROPN
ftr-412	2123	16	2003	2003	NUM
ftr-412	2123	17	the	the	DET
ftr-412	2123	18	portal	portal	ADJ
ftr-412	2123	19	,	,	PUNCT
ftr-412	2123	20	http://www.administracion.es	http://www.administracion.es	PROPN
ftr-412	2123	21	,	,	PUNCT
ftr-412	2123	22	is	be	AUX
ftr-412	2123	23	a	a	DET
ftr-412	2123	24	gateway	gateway	NOUN
ftr-412	2123	25	to	to	ADP
ftr-412	2123	26	information	information	NOUN
ftr-412	2123	27	and	and	CCONJ
ftr-412	2123	28	services	service	NOUN
ftr-412	2123	29	.	.	PUNCT
ftr-412	2124	1	as	as	ADP
ftr-412	2124	2	of	of	ADP
ftr-412	2124	3	october	october	PROPN
ftr-412	2124	4	2003	2003	NUM
ftr-412	2124	5	it	it	PRON
ftr-412	2124	6	provides	provide	VERB
ftr-412	2124	7	a	a	DET
ftr-412	2124	8	secure	secure	ADJ
ftr-412	2124	9	government	government	NOUN
ftr-412	2124	10	notification	notification	NOUN
ftr-412	2124	11	service	service	NOUN
ftr-412	2124	12	.	.	PUNCT
ftr-412	2125	1	as	as	ADP
ftr-412	2125	2	part	part	NOUN
ftr-412	2125	3	of	of	ADP
ftr-412	2125	4	“	"	PUNCT
ftr-412	2125	5	plan	plan	VERB
ftr-412	2125	6	conecta	conecta	ADJ
ftr-412	2125	7	”	"	PUNCT
ftr-412	2125	8	for	for	ADP
ftr-412	2125	9	the	the	DET
ftr-412	2125	10	development	development	NOUN
ftr-412	2125	11	of	of	ADP
ftr-412	2125	12	e	e	NOUN
ftr-412	2125	13	-	-	NOUN
ftr-412	2125	14	government	government	ADJ
ftr-412	2125	15	services	service	NOUN
ftr-412	2125	16	(	(	PUNCT
ftr-412	2125	17	2004	2004	NUM
ftr-412	2125	18	-	-	SYM
ftr-412	2125	19	2007	2007	NUM
ftr-412	2125	20	)	)	PUNCT
ftr-412	2125	21	a	a	DET
ftr-412	2125	22	new	new	ADJ
ftr-412	2125	23	portal	portal	NOUN
ftr-412	2125	24	will	will	AUX
ftr-412	2125	25	be	be	AUX
ftr-412	2125	26	established	establish	VERB
ftr-412	2125	27	at	at	ADP
ftr-412	2125	28	http://www.ciudadano.es	http://www.ciudadano.es	PROPN
ftr-412	2125	29	.	.	PUNCT
ftr-412	2126	1	interactive	interactive	ADJ
ftr-412	2126	2	and	and	CCONJ
ftr-412	2126	3	transactional	transactional	ADJ
ftr-412	2126	4	services	service	NOUN
ftr-412	2126	5	will	will	AUX
ftr-412	2126	6	be	be	AUX
ftr-412	2126	7	available	available	ADJ
ftr-412	2126	8	on	on	ADP
ftr-412	2126	9	this	this	DET
ftr-412	2126	10	portal	portal	NOUN
ftr-412	2126	11	.	.	PUNCT
ftr-412	2127	1	(	(	PUNCT
ftr-412	2127	2	3	3	X
ftr-412	2127	3	)	)	PUNCT
ftr-412	2127	4	tax	tax	NOUN
ftr-412	2127	5	administration	administration	NOUN
ftr-412	2127	6	&	&	CCONJ
ftr-412	2127	7	technology	technology	PROPN
ftr-412	2127	8	.	.	PUNCT
ftr-412	2128	1	in	in	ADP
ftr-412	2128	2	the	the	DET
ftr-412	2128	3	tax	tax	NOUN
ftr-412	2128	4	transactional	transactional	NOUN
ftr-412	2128	5	and	and	CCONJ
ftr-412	2128	6	interactive	interactive	ADJ
ftr-412	2128	7	services	service	NOUN
ftr-412	2128	8	are	be	AUX
ftr-412	2128	9	already	already	ADV
ftr-412	2128	10	available	available	ADJ
ftr-412	2128	11	in	in	ADP
ftr-412	2128	12	personal	personal	ADJ
ftr-412	2128	13	and	and	CCONJ
ftr-412	2128	14	corporate	corporate	ADJ
ftr-412	2128	15	income	income	NOUN
ftr-412	2128	16	taxes	taxis	NOUN
ftr-412	2128	17	as	as	ADV
ftr-412	2128	18	well	well	ADV
ftr-412	2128	19	as	as	ADP
ftr-412	2128	20	vat	vat	NOUN
ftr-412	2128	21	and	and	CCONJ
ftr-412	2128	22	customs	custom	NOUN
ftr-412	2128	23	.	.	PUNCT
ftr-412	2129	1	the	the	DET
ftr-412	2129	2	regimes	regime	NOUN
ftr-412	2129	3	are	be	AUX
ftr-412	2129	4	in	in	ADP
ftr-412	2129	5	a	a	DET
ftr-412	2129	6	fully	fully	ADV
ftr-412	2129	7	transactional	transactional	ADJ
ftr-412	2129	8	digital	digital	ADJ
ftr-412	2129	9	medium	medium	NOUN
ftr-412	2129	10	,	,	PUNCT
ftr-412	2129	11	accessed	access	VERB
ftr-412	2129	12	at	at	ADP
ftr-412	2129	13	h	h	PROPN
ftr-412	2129	14	t	t	PROPN
ftr-412	2129	15	t	t	PROPN
ftr-412	2129	16	p	p	X
ftr-412	2129	17	s	s	X
ftr-412	2129	18	:	:	PUNCT
ftr-412	2129	19	/	/	SYM
ftr-412	2129	20	/	/	PUNCT
ftr-412	2129	21	a	a	DET
ftr-412	2129	22	e	e	NOUN
ftr-412	2129	23	a	a	DET
ftr-412	2129	24	t	t	NOUN
ftr-412	2129	25	.	.	PUNCT
ftr-412	2130	1	e	e	X
ftr-412	2130	2	s	s	PROPN
ftr-412	2130	3	/	/	PUNCT
ftr-412	2130	4	.	.	PUNCT
ftr-412	2131	1	t	t	PROPN
ftr-412	2131	2	h	h	NOUN
ftr-412	2132	1	e	e	NOUN
ftr-412	2132	2	c	c	PROPN
ftr-412	2132	3	u	u	PROPN
ftr-412	2132	4	s	s	PROPN
ftr-412	2132	5	t	t	NOUN
ftr-412	2132	6	o	o	NOUN
ftr-412	2132	7	m	m	NOUN
ftr-412	2132	8	s	s	PROPN
ftr-412	2132	9	f	f	X
ftr-412	2132	10	u	u	NOUN
ftr-412	2132	11	n	n	PROPN
ftr-412	2132	12	c	c	NOUN
ftr-412	2132	13	t	t	NOUN
ftr-412	2133	1	i	i	PRON
ftr-412	2133	2	o	o	VERB
ftr-412	2133	3	n	n	CCONJ
ftr-412	2133	4	a	a	DET
ftr-412	2133	5	l	l	NOUN
ftr-412	2134	1	i	i	PRON
ftr-412	2134	2	t	t	VERB
ftr-412	2134	3	y	y	INTJ
ftr-412	2135	1	i	i	PRON
ftr-412	2135	2	s	s	VERB
ftr-412	2135	3	a	a	DET
ftr-412	2135	4	t	t	NOUN
ftr-412	2135	5	https://aeat.es/aeatse.html?https://aeat.es/aduanet/aduanaie.html	https://aeat.es/aeatse.html?https://aeat.es/aduanet/aduanaie.html	PROPN
ftr-412	2135	6	.	.	PUNCT
ftr-412	2136	1	the	the	DET
ftr-412	2136	2	spanish	spanish	ADJ
ftr-412	2136	3	732	732	NUM
ftr-412	2136	4	florida	florida	PROPN
ftr-412	2136	5	tax	tax	NOUN
ftr-412	2136	6	review	review	NOUN
ftr-412	2136	7	vol	vol	NOUN
ftr-412	2136	8	.	.	PUNCT
ftr-412	2137	1	7:10	7:10	NUM
ftr-412	2137	2	tax	tax	NOUN
ftr-412	2137	3	system	system	NOUN
ftr-412	2137	4	is	be	AUX
ftr-412	2137	5	benchmarked	benchmarke	VERB
ftr-412	2137	6	at	at	ADP
ftr-412	2137	7	“	"	PUNCT
ftr-412	2137	8	stage	stage	NOUN
ftr-412	2137	9	4	4	NUM
ftr-412	2137	10	”	"	PUNCT
ftr-412	2137	11	compliance	compliance	NOUN
ftr-412	2137	12	.	.	PUNCT
ftr-412	2138	1	i	i	PRON
ftr-412	2138	2	d.	d.	PROPN
ftr-412	2138	3	at	at	ADP
ftr-412	2138	4	499	499	NUM
ftr-412	2138	5	-	-	SYM
ftr-412	2138	6	00	00	NUM
ftr-412	2138	7	,	,	PUNCT
ftr-412	2138	8	502	502	NUM
ftr-412	2138	9	,	,	PUNCT
ftr-412	2138	10	504	504	NUM
ftr-412	2138	11	,	,	PUNCT
ftr-412	2138	12	506	506	NUM
ftr-412	2138	13	,	,	PUNCT
ftr-412	2138	14	511	511	NUM
ftr-412	2138	15	-	-	SYM
ftr-412	2138	16	12	12	NUM
ftr-412	2138	17	,	,	PUNCT
ftr-412	2138	18	&	&	CCONJ
ftr-412	2138	19	515	515	NUM
ftr-412	2138	20	-	-	SYM
ftr-412	2138	21	1	1	NUM
ftr-412	2138	22	.	.	PUNCT
ftr-412	2139	1	sweden	sweden	VERB
ftr-412	2139	2	.	.	PUNCT
ftr-412	2140	1	(	(	PUNCT
ftr-412	2140	2	1	1	X
ftr-412	2140	3	)	)	PUNCT
ftr-412	2140	4	smart	smart	ADJ
ftr-412	2140	5	i	i	PROPN
ftr-412	2140	6	d	d	PROPN
ftr-412	2140	7	cards	card	NOUN
ftr-412	2140	8	.	.	PUNCT
ftr-412	2141	1	biometric	biometric	ADJ
ftr-412	2141	2	passports	passport	NOUN
ftr-412	2141	3	and	and	CCONJ
ftr-412	2141	4	biometric	biometric	ADJ
ftr-412	2141	5	e	e	NOUN
ftr-412	2141	6	-	-	NOUN
ftr-412	2141	7	id	id	X
ftr-412	2141	8	’s	’s	PART
ftr-412	2141	9	(	(	PUNCT
ftr-412	2141	10	nationellt	nationellt	ADJ
ftr-412	2141	11	identitetskort	identitetskort	NOUN
ftr-412	2141	12	)	)	PUNCT
ftr-412	2141	13	were	be	AUX
ftr-412	2141	14	issued	issue	VERB
ftr-412	2141	15	in	in	ADP
ftr-412	2141	16	sweden	sweden	PROPN
ftr-412	2141	17	on	on	ADP
ftr-412	2141	18	october	october	PROPN
ftr-412	2141	19	1	1	NUM
ftr-412	2141	20	,	,	PUNCT
ftr-412	2141	21	2005	2005	NUM
ftr-412	2141	22	.	.	PUNCT
ftr-412	2142	1	the	the	DET
ftr-412	2142	2	passport	passport	NOUN
ftr-412	2142	3	has	have	VERB
ftr-412	2142	4	an	an	DET
ftr-412	2142	5	rfid	rfid	NOUN
ftr-412	2142	6	(	(	PUNCT
ftr-412	2142	7	radio	radio	NOUN
ftr-412	2142	8	frequency	frequency	NOUN
ftr-412	2142	9	identification	identification	NOUN
ftr-412	2142	10	)	)	PUNCT
ftr-412	2142	11	microchip	microchip	NOUN
ftr-412	2142	12	.	.	PUNCT
ftr-412	2143	1	the	the	DET
ftr-412	2143	2	e	e	X
ftr-412	2143	3	-	-	NOUN
ftr-412	2143	4	id	id	NOUN
ftr-412	2143	5	is	be	AUX
ftr-412	2143	6	not	not	PART
ftr-412	2143	7	mandatory	mandatory	ADJ
ftr-412	2143	8	,	,	PUNCT
ftr-412	2143	9	but	but	CCONJ
ftr-412	2143	10	functions	function	NOUN
ftr-412	2143	11	as	as	ADP
ftr-412	2143	12	a	a	DET
ftr-412	2143	13	valid	valid	ADJ
ftr-412	2143	14	travel	travel	NOUN
ftr-412	2143	15	document	document	NOUN
ftr-412	2143	16	within	within	ADP
ftr-412	2143	17	the	the	DET
ftr-412	2143	18	schengen	schengen	NOUN
ftr-412	2143	19	area	area	NOUN
ftr-412	2143	20	.	.	PUNCT
ftr-412	2144	1	the	the	DET
ftr-412	2144	2	biometric	biometric	ADJ
ftr-412	2144	3	identifier	identifier	NOUN
ftr-412	2144	4	is	be	AUX
ftr-412	2144	5	a	a	DET
ftr-412	2144	6	digital	digital	ADJ
ftr-412	2144	7	facial	facial	ADJ
ftr-412	2144	8	image	image	NOUN
ftr-412	2144	9	.	.	PUNCT
ftr-412	2145	1	the	the	DET
ftr-412	2145	2	documents	document	NOUN
ftr-412	2145	3	contain	contain	VERB
ftr-412	2145	4	a	a	DET
ftr-412	2145	5	traditional	traditional	ADJ
ftr-412	2145	6	chip	chip	NOUN
ftr-412	2145	7	that	that	PRON
ftr-412	2145	8	permits	permit	VERB
ftr-412	2145	9	secure	secure	ADJ
ftr-412	2145	10	access	access	NOUN
ftr-412	2145	11	to	to	ADP
ftr-412	2145	12	e	e	NOUN
ftr-412	2145	13	-	-	NOUN
ftr-412	2145	14	government	government	NOUN
ftr-412	2145	15	services	service	NOUN
ftr-412	2145	16	.	.	PUNCT
ftr-412	2146	1	swedish	swedish	ADJ
ftr-412	2146	2	citizens	citizen	NOUN
ftr-412	2146	3	can	can	AUX
ftr-412	2146	4	continue	continue	VERB
ftr-412	2146	5	to	to	PART
ftr-412	2146	6	use	use	VERB
ftr-412	2146	7	(	(	PUNCT
ftr-412	2146	8	for	for	ADP
ftr-412	2146	9	the	the	DET
ftr-412	2146	10	time	time	NOUN
ftr-412	2146	11	being	be	AUX
ftr-412	2146	12	)	)	PUNCT
ftr-412	2146	13	non	non	ADJ
ftr-412	2146	14	-	-	ADJ
ftr-412	2146	15	official	official	ADJ
ftr-412	2146	16	electronic	electronic	ADJ
ftr-412	2146	17	i	i	PROPN
ftr-412	2146	18	d	d	PROPN
ftr-412	2146	19	cards	card	NOUN
ftr-412	2146	20	issued	issue	VERB
ftr-412	2146	21	by	by	ADP
ftr-412	2146	22	the	the	DET
ftr-412	2146	23	swedish	swedish	PROPN
ftr-412	2146	24	post	post	NOUN
ftr-412	2146	25	,	,	PUNCT
ftr-412	2146	26	that	that	PRON
ftr-412	2146	27	are	be	AUX
ftr-412	2146	28	based	base	VERB
ftr-412	2146	29	on	on	ADP
ftr-412	2146	30	standards	standard	NOUN
ftr-412	2146	31	approved	approve	VERB
ftr-412	2146	32	in	in	ADP
ftr-412	2146	33	1998	1998	NUM
ftr-412	2146	34	by	by	ADP
ftr-412	2146	35	the	the	DET
ftr-412	2146	36	swedish	swedish	PROPN
ftr-412	2146	37	standards	standards	PROPN
ftr-412	2146	38	institute	institute	VERB
ftr-412	2146	39	to	to	PART
ftr-412	2146	40	access	access	VERB
ftr-412	2146	41	some	some	DET
ftr-412	2146	42	government	government	NOUN
ftr-412	2146	43	services	service	NOUN
ftr-412	2146	44	as	as	ADV
ftr-412	2146	45	well	well	ADV
ftr-412	2146	46	as	as	ADP
ftr-412	2146	47	software	software	NOUN
ftr-412	2146	48	based	base	VERB
ftr-412	2146	49	e	e	NOUN
ftr-412	2146	50	-	-	NOUN
ftr-412	2146	51	id	id	NOUN
ftr-412	2146	52	’s	’s	X
ftr-412	2146	53	(	(	PUNCT
ftr-412	2146	54	in	in	ADP
ftr-412	2146	55	particular	particular	ADJ
ftr-412	2146	56	the	the	DET
ftr-412	2146	57	bankid	bankid	NOUN
ftr-412	2146	58	developed	develop	VERB
ftr-412	2146	59	by	by	ADP
ftr-412	2146	60	the	the	DET
ftr-412	2146	61	largest	large	ADJ
ftr-412	2146	62	swedish	swedish	ADJ
ftr-412	2146	63	banks	bank	NOUN
ftr-412	2146	64	.	.	PUNCT
ftr-412	2146	65	)	)	PUNCT
ftr-412	2147	1	(	(	PUNCT
ftr-412	2147	2	2	2	X
ftr-412	2147	3	)	)	PUNCT
ftr-412	2147	4	electronic	electronic	ADJ
ftr-412	2147	5	portal	portal	NOUN
ftr-412	2147	6	.	.	PUNCT
ftr-412	2147	7	launched	launch	VERB
ftr-412	2147	8	in	in	ADP
ftr-412	2147	9	october	october	PROPN
ftr-412	2147	10	2004	2004	NUM
ftr-412	2147	11	the	the	DET
ftr-412	2147	12	new	new	ADJ
ftr-412	2147	13	swedish	swedish	ADJ
ftr-412	2147	14	e	e	NOUN
ftr-412	2147	15	-	-	ADJ
ftr-412	2147	16	government	government	ADJ
ftr-412	2147	17	portal	portal	NOUN
ftr-412	2147	18	http://www.sverige.se	http://www.sverige.se	NOUN
ftr-412	2147	19	is	be	AUX
ftr-412	2147	20	not	not	PART
ftr-412	2147	21	intended	intend	VERB
ftr-412	2147	22	to	to	PART
ftr-412	2147	23	be	be	AUX
ftr-412	2147	24	a	a	DET
ftr-412	2147	25	single	single	ADJ
ftr-412	2147	26	point	point	NOUN
ftr-412	2147	27	of	of	ADP
ftr-412	2147	28	entry	entry	NOUN
ftr-412	2147	29	to	to	ADP
ftr-412	2147	30	the	the	DET
ftr-412	2147	31	public	public	ADJ
ftr-412	2147	32	sector	sector	NOUN
ftr-412	2147	33	.	.	PUNCT
ftr-412	2148	1	instead	instead	ADV
ftr-412	2148	2	it	it	PRON
ftr-412	2148	3	is	be	AUX
ftr-412	2148	4	an	an	DET
ftr-412	2148	5	“	"	PUNCT
ftr-412	2148	6	intentions	intention	NOUN
ftr-412	2148	7	-	-	PUNCT
ftr-412	2148	8	based	base	VERB
ftr-412	2148	9	”	"	PUNCT
ftr-412	2148	10	orientation	orientation	NOUN
ftr-412	2148	11	point	point	NOUN
ftr-412	2148	12	for	for	ADP
ftr-412	2148	13	individuals	individual	NOUN
ftr-412	2148	14	looking	look	VERB
ftr-412	2148	15	for	for	ADP
ftr-412	2148	16	links	link	NOUN
ftr-412	2148	17	to	to	ADP
ftr-412	2148	18	public	public	ADJ
ftr-412	2148	19	sector	sector	NOUN
ftr-412	2148	20	sources	source	NOUN
ftr-412	2148	21	of	of	ADP
ftr-412	2148	22	information	information	NOUN
ftr-412	2148	23	and	and	CCONJ
ftr-412	2148	24	services	service	NOUN
ftr-412	2148	25	.	.	PUNCT
ftr-412	2149	1	(	(	PUNCT
ftr-412	2149	2	3	3	X
ftr-412	2149	3	)	)	PUNCT
ftr-412	2149	4	tax	tax	NOUN
ftr-412	2149	5	administration	administration	NOUN
ftr-412	2149	6	&	&	CCONJ
ftr-412	2149	7	technology	technology	PROPN
ftr-412	2149	8	.	.	PUNCT
ftr-412	2150	1	the	the	DET
ftr-412	2150	2	tax	tax	NOUN
ftr-412	2150	3	administration	administration	NOUN
ftr-412	2150	4	sites	site	NOUN
ftr-412	2150	5	are	be	AUX
ftr-412	2150	6	more	more	ADV
ftr-412	2150	7	transactional	transactional	ADJ
ftr-412	2150	8	.	.	PUNCT
ftr-412	2151	1	personal	personal	ADJ
ftr-412	2151	2	and	and	CCONJ
ftr-412	2151	3	corporate	corporate	ADJ
ftr-412	2151	4	income	income	NOUN
ftr-412	2151	5	tax	tax	NOUN
ftr-412	2151	6	as	as	ADV
ftr-412	2151	7	well	well	ADV
ftr-412	2151	8	as	as	ADP
ftr-412	2151	9	vat	vat	NOUN
ftr-412	2151	10	obligations	obligation	NOUN
ftr-412	2151	11	can	can	AUX
ftr-412	2151	12	be	be	AUX
ftr-412	2151	13	satisfied	satisfied	ADJ
ftr-412	2151	14	in	in	ADP
ftr-412	2151	15	fully	fully	ADV
ftr-412	2151	16	transactional	transactional	ADJ
ftr-412	2151	17	digital	digital	ADJ
ftr-412	2151	18	mediums	medium	NOUN
ftr-412	2151	19	,	,	PUNCT
ftr-412	2151	20	accessed	access	VERB
ftr-412	2151	21	at	at	ADP
ftr-412	2151	22	http://skatteverket.se/.	http://skatteverket.se/.	PROPN
ftr-412	2151	23	similar	similar	ADJ
ftr-412	2151	24	full	full	ADJ
ftr-412	2151	25	transactional	transactional	ADJ
ftr-412	2151	26	digital	digital	ADJ
ftr-412	2151	27	access	access	NOUN
ftr-412	2151	28	is	be	AUX
ftr-412	2151	29	available	available	ADJ
ftr-412	2151	30	tin	tin	NOUN
ftr-412	2151	31	customs	custom	NOUN
ftr-412	2151	32	area	area	NOUN
ftr-412	2151	33	,	,	PUNCT
ftr-412	2151	34	accessed	access	VERB
ftr-412	2151	35	at	at	ADP
ftr-412	2151	36	http://www.tullverket.se/.	http://www.tullverket.se/.	ADV
ftr-412	2151	37	thus	thus	ADV
ftr-412	2151	38	the	the	DET
ftr-412	2151	39	whole	whole	ADJ
ftr-412	2151	40	swedish	swedish	ADJ
ftr-412	2151	41	tax	tax	NOUN
ftr-412	2151	42	system	system	NOUN
ftr-412	2151	43	is	be	AUX
ftr-412	2151	44	benchmarked	benchmarke	VERB
ftr-412	2151	45	at	at	ADP
ftr-412	2151	46	“	"	PUNCT
ftr-412	2151	47	stage	stage	NOUN
ftr-412	2151	48	4	4	NUM
ftr-412	2151	49	”	"	PUNCT
ftr-412	2151	50	compliance	compliance	NOUN
ftr-412	2151	51	.	.	PUNCT
ftr-412	2152	1	i	i	PRON
ftr-412	2152	2	d.	d.	PROPN
ftr-412	2152	3	at	at	ADP
ftr-412	2152	4	520	520	NUM
ftr-412	2152	5	,	,	PUNCT
ftr-412	2152	6	526	526	NUM
ftr-412	2152	7	,	,	PUNCT
ftr-412	2152	8	531	531	NUM
ftr-412	2152	9	-	-	SYM
ftr-412	2152	10	32	32	NUM
ftr-412	2152	11	,	,	PUNCT
ftr-412	2152	12	&	&	CCONJ
ftr-412	2152	13	536	536	NUM
ftr-412	2152	14	-	-	SYM
ftr-412	2152	15	37	37	NUM
ftr-412	2152	16	.	.	PUNCT
ftr-412	2153	1	united	united	PROPN
ftr-412	2153	2	kingdom	kingdom	PROPN
ftr-412	2153	3	.	.	PUNCT
ftr-412	2154	1	(	(	PUNCT
ftr-412	2154	2	1	1	X
ftr-412	2154	3	)	)	PUNCT
ftr-412	2154	4	smart	smart	ADJ
ftr-412	2154	5	i	i	PROPN
ftr-412	2154	6	d	d	PROPN
ftr-412	2154	7	cards	card	NOUN
ftr-412	2154	8	.	.	PUNCT
ftr-412	2155	1	the	the	DET
ftr-412	2155	2	e	e	NOUN
ftr-412	2155	3	-	-	ADJ
ftr-412	2155	4	id	id	ADJ
ftr-412	2155	5	card	card	NOUN
ftr-412	2155	6	is	be	AUX
ftr-412	2155	7	controversial	controversial	ADJ
ftr-412	2155	8	in	in	ADP
ftr-412	2155	9	the	the	DET
ftr-412	2155	10	uk	uk	PROPN
ftr-412	2155	11	.	.	PROPN
ftr-412	2155	12	initially	initially	ADV
ftr-412	2155	13	proposed	propose	VERB
ftr-412	2155	14	by	by	ADP
ftr-412	2155	15	the	the	DET
ftr-412	2155	16	government	government	NOUN
ftr-412	2155	17	on	on	ADP
ftr-412	2155	18	november	november	PROPN
ftr-412	2155	19	11	11	NUM
ftr-412	2155	20	,	,	PUNCT
ftr-412	2155	21	2003	2003	NUM
ftr-412	2155	22	,	,	PUNCT
ftr-412	2155	23	an	an	DET
ftr-412	2155	24	e	e	NOUN
ftr-412	2155	25	-	-	ADJ
ftr-412	2155	26	id	id	ADJ
ftr-412	2155	27	card	card	NOUN
ftr-412	2155	28	bill	bill	NOUN
ftr-412	2156	1	[	[	X
ftr-412	2156	2	linking	link	VERB
ftr-412	2156	3	the	the	DET
ftr-412	2156	4	e	e	NOUN
ftr-412	2156	5	-	-	NOUN
ftr-412	2156	6	id	id	ADJ
ftr-412	2156	7	database	database	NOUN
ftr-412	2156	8	with	with	ADP
ftr-412	2156	9	the	the	DET
ftr-412	2156	10	e	e	NOUN
ftr-412	2156	11	-	-	NOUN
ftr-412	2156	12	passport	passport	NOUN
ftr-412	2156	13	database	database	NOUN
ftr-412	2156	14	]	]	PUNCT
ftr-412	2156	15	was	be	AUX
ftr-412	2156	16	introduced	introduce	VERB
ftr-412	2156	17	to	to	ADP
ftr-412	2156	18	parliament	parliament	NOUN
ftr-412	2156	19	in	in	ADP
ftr-412	2156	20	november	november	PROPN
ftr-412	2156	21	2004	2004	NUM
ftr-412	2156	22	.	.	PUNCT
ftr-412	2157	1	the	the	DET
ftr-412	2157	2	bill	bill	NOUN
ftr-412	2157	3	passed	pass	VERB
ftr-412	2157	4	the	the	DET
ftr-412	2157	5	house	house	NOUN
ftr-412	2157	6	of	of	ADP
ftr-412	2157	7	commons	common	NOUN
ftr-412	2157	8	(	(	PUNCT
ftr-412	2157	9	february	february	PROPN
ftr-412	2157	10	10	10	NUM
ftr-412	2157	11	,	,	PUNCT
ftr-412	2157	12	2005	2005	NUM
ftr-412	2157	13	)	)	PUNCT
ftr-412	2157	14	,	,	PUNCT
ftr-412	2157	15	but	but	CCONJ
ftr-412	2157	16	was	be	AUX
ftr-412	2157	17	not	not	PART
ftr-412	2157	18	voted	vote	VERB
ftr-412	2157	19	on	on	ADP
ftr-412	2157	20	by	by	ADP
ftr-412	2157	21	the	the	DET
ftr-412	2157	22	house	house	NOUN
ftr-412	2157	23	of	of	ADP
ftr-412	2157	24	lords	lord	NOUN
ftr-412	2157	25	.	.	PUNCT
ftr-412	2158	1	it	it	PRON
ftr-412	2158	2	was	be	AUX
ftr-412	2158	3	reintroduced	reintroduce	VERB
ftr-412	2158	4	on	on	ADP
ftr-412	2158	5	may	may	PROPN
ftr-412	2158	6	25	25	NUM
ftr-412	2158	7	,	,	PUNCT
ftr-412	2158	8	2005	2005	NUM
ftr-412	2158	9	,	,	PUNCT
ftr-412	2158	10	passed	pass	VERB
ftr-412	2158	11	the	the	DET
ftr-412	2158	12	house	house	NOUN
ftr-412	2158	13	of	of	ADP
ftr-412	2158	14	commons	common	NOUN
ftr-412	2158	15	(	(	PUNCT
ftr-412	2158	16	october	october	PROPN
ftr-412	2158	17	18	18	NUM
ftr-412	2158	18	,	,	PUNCT
ftr-412	2158	19	2005	2005	NUM
ftr-412	2158	20	)	)	PUNCT
ftr-412	2158	21	,	,	PUNCT
ftr-412	2158	22	but	but	CCONJ
ftr-412	2158	23	the	the	DET
ftr-412	2158	24	house	house	PROPN
ftr-412	2158	25	of	of	ADP
ftr-412	2158	26	lords	lords	PROPN
ftr-412	2158	27	uncoupled	uncouple	VERB
ftr-412	2158	28	the	the	DET
ftr-412	2158	29	e	e	NOUN
ftr-412	2158	30	-	-	NOUN
ftr-412	2158	31	id	id	X
ftr-412	2158	32	from	from	ADP
ftr-412	2158	33	the	the	DET
ftr-412	2158	34	e	e	PROPN
ftr-412	2158	35	-	-	NOUN
ftr-412	2158	36	passport	passport	NOUN
ftr-412	2158	37	database	database	NOUN
ftr-412	2158	38	,	,	PUNCT
ftr-412	2158	39	thereby	thereby	ADV
ftr-412	2158	40	making	make	VERB
ftr-412	2158	41	significant	significant	ADJ
ftr-412	2158	42	portions	portion	NOUN
ftr-412	2158	43	of	of	ADP
ftr-412	2158	44	the	the	DET
ftr-412	2158	45	e	e	NOUN
ftr-412	2158	46	-	-	NOUN
ftr-412	2158	47	id	id	ADJ
ftr-412	2158	48	data	datum	NOUN
ftr-412	2158	49	voluntary	voluntary	ADJ
ftr-412	2158	50	.	.	PUNCT
ftr-412	2159	1	this	this	PRON
ftr-412	2159	2	is	be	AUX
ftr-412	2159	3	unacceptable	unacceptable	ADJ
ftr-412	2159	4	to	to	ADP
ftr-412	2159	5	the	the	DET
ftr-412	2159	6	government	government	NOUN
ftr-412	2159	7	,	,	PUNCT
ftr-412	2159	8	and	and	CCONJ
ftr-412	2159	9	the	the	DET
ftr-412	2159	10	bill	bill	NOUN
ftr-412	2159	11	will	will	AUX
ftr-412	2159	12	be	be	AUX
ftr-412	2159	13	reintroduced	reintroduce	VERB
ftr-412	2159	14	.	.	PUNCT
ftr-412	2160	1	the	the	DET
ftr-412	2160	2	government	government	NOUN
ftr-412	2160	3	would	would	AUX
ftr-412	2160	4	prefer	prefer	VERB
ftr-412	2160	5	e	e	NOUN
ftr-412	2160	6	-	-	NOUN
ftr-412	2160	7	id	id	VERB
ftr-412	2160	8	cards	card	NOUN
ftr-412	2160	9	with	with	ADP
ftr-412	2160	10	a	a	DET
ftr-412	2160	11	microchip	microchip	NOUN
ftr-412	2160	12	for	for	ADP
ftr-412	2160	13	storing	store	VERB
ftr-412	2160	14	personal	personal	ADJ
ftr-412	2160	15	data	datum	NOUN
ftr-412	2160	16	along	along	ADP
ftr-412	2160	17	with	with	ADP
ftr-412	2160	18	biometric	biometric	ADJ
ftr-412	2160	19	identifiers	identifier	NOUN
ftr-412	2160	20	(	(	PUNCT
ftr-412	2160	21	facial	facial	ADJ
ftr-412	2160	22	,	,	PUNCT
ftr-412	2160	23	fingerprint	fingerprint	NOUN
ftr-412	2160	24	and	and	CCONJ
ftr-412	2160	25	iris	iris	NOUN
ftr-412	2160	26	scan	scan	NOUN
ftr-412	2160	27	)	)	PUNCT
ftr-412	2160	28	and	and	CCONJ
ftr-412	2160	29	an	an	DET
ftr-412	2160	30	electronic	electronic	ADJ
ftr-412	2160	31	signature	signature	NOUN
ftr-412	2160	32	.	.	PUNCT
ftr-412	2161	1	distribution	distribution	NOUN
ftr-412	2161	2	has	have	AUX
ftr-412	2161	3	been	be	AUX
ftr-412	2161	4	anticipated	anticipate	VERB
ftr-412	2161	5	by	by	ADP
ftr-412	2161	6	2008	2008	NUM
ftr-412	2161	7	.	.	PUNCT
ftr-412	2162	1	thus	thus	ADV
ftr-412	2162	2	,	,	PUNCT
ftr-412	2162	3	the	the	DET
ftr-412	2162	4	current	current	ADJ
ftr-412	2162	5	e	e	NOUN
ftr-412	2162	6	-	-	ADJ
ftr-412	2162	7	id	id	ADJ
ftr-412	2162	8	infrastructure	infrastructure	NOUN
ftr-412	2162	9	in	in	ADP
ftr-412	2162	10	the	the	DET
ftr-412	2162	11	uk	uk	PROPN
ftr-412	2162	12	is	be	AUX
ftr-412	2162	13	based	base	VERB
ftr-412	2162	14	on	on	ADP
ftr-412	2162	15	either	either	CCONJ
ftr-412	2162	16	a	a	DET
ftr-412	2162	17	digital	digital	ADJ
ftr-412	2162	18	certificate	certificate	NOUN
ftr-412	2162	19	issued	issue	VERB
ftr-412	2162	20	by	by	ADP
ftr-412	2162	21	an	an	DET
ftr-412	2162	22	accrediting	accrediting	NOUN
ftr-412	2162	23	certification	certification	NOUN
ftr-412	2162	24	authority	authority	NOUN
ftr-412	2162	25	or	or	CCONJ
ftr-412	2162	26	through	through	ADP
ftr-412	2162	27	a	a	DET
ftr-412	2162	28	user	user	NOUN
ftr-412	2162	29	i	i	PRON
ftr-412	2162	30	d	d	AUX
ftr-412	2162	31	issued	issue	VERB
ftr-412	2162	32	by	by	ADP
ftr-412	2162	33	the	the	DET
ftr-412	2162	34	government	government	NOUN
ftr-412	2162	35	gateway	gateway	NOUN
ftr-412	2162	36	along	along	ADP
ftr-412	2162	37	with	with	ADP
ftr-412	2162	38	a	a	DET
ftr-412	2162	39	password	password	NOUN
ftr-412	2162	40	(	(	PUNCT
ftr-412	2162	41	chosen	choose	VERB
ftr-412	2162	42	by	by	ADP
ftr-412	2162	43	the	the	DET
ftr-412	2162	44	user	user	NOUN
ftr-412	2162	45	)	)	PUNCT
ftr-412	2162	46	.	.	PUNCT
ftr-412	2163	1	the	the	DET
ftr-412	2163	2	government	government	NOUN
ftr-412	2163	3	gateway	gateway	NOUN
ftr-412	2163	4	was	be	AUX
ftr-412	2163	5	launched	launch	VERB
ftr-412	2163	6	in	in	ADP
ftr-412	2163	7	february	february	PROPN
ftr-412	2163	8	2001	2001	NUM
ftr-412	2163	9	.	.	PUNCT
ftr-412	2164	1	it	it	PRON
ftr-412	2164	2	is	be	AUX
ftr-412	2164	3	a	a	DET
ftr-412	2164	4	central	central	ADJ
ftr-412	2164	5	registration	registration	NOUN
ftr-412	2164	6	and	and	CCONJ
ftr-412	2164	7	authentication	authentication	NOUN
ftr-412	2164	8	engine	engine	NOUN
ftr-412	2164	9	that	that	PRON
ftr-412	2164	10	enables	enable	VERB
ftr-412	2164	11	secure	secure	ADJ
ftr-412	2164	12	authenticated	authenticate	VERB
ftr-412	2164	13	e	e	ADJ
ftr-412	2164	14	-	-	NOUN
ftr-412	2164	15	government	government	ADJ
ftr-412	2164	16	transactions	transaction	NOUN
ftr-412	2164	17	over	over	ADP
ftr-412	2164	18	the	the	DET
ftr-412	2164	19	internet	internet	NOUN
ftr-412	2164	20	.	.	PUNCT
ftr-412	2165	1	on	on	ADP
ftr-412	2165	2	june	june	PROPN
ftr-412	2165	3	15	15	NUM
ftr-412	2165	4	,	,	PUNCT
ftr-412	2165	5	2004	2004	NUM
ftr-412	2165	6	a	a	DET
ftr-412	2165	7	biometric	biometric	ADJ
ftr-412	2165	8	iris	iris	NOUN
ftr-412	2165	9	scan	scan	NOUN
ftr-412	2165	10	border	border	NOUN
ftr-412	2165	11	control	control	NOUN
ftr-412	2165	12	system	system	NOUN
ftr-412	2165	13	was	be	AUX
ftr-412	2165	14	put	put	VERB
ftr-412	2165	15	in	in	ADP
ftr-412	2165	16	place	place	NOUN
ftr-412	2165	17	at	at	ADP
ftr-412	2165	18	key	key	ADJ
ftr-412	2165	19	airports	airport	NOUN
ftr-412	2165	20	to	to	PART
ftr-412	2165	21	efficiently	efficiently	ADV
ftr-412	2165	22	identify	identify	VERB
ftr-412	2165	23	regular	regular	ADJ
ftr-412	2165	24	2006	2006	NUM
ftr-412	2165	25	]	]	PUNCT
ftr-412	2165	26	biometrics	biometric	NOUN
ftr-412	2165	27	:	:	PUNCT
ftr-412	2165	28	solving	solve	VERB
ftr-412	2165	29	the	the	DET
ftr-412	2165	30	regressivity	regressivity	NOUN
ftr-412	2165	31	of	of	ADP
ftr-412	2165	32	vats	vat	NOUN
ftr-412	2165	33	and	and	CCONJ
ftr-412	2165	34	rsts	rst	VERB
ftr-412	2165	35	733	733	NUM
ftr-412	2165	36	travelers	traveler	NOUN
ftr-412	2165	37	and	and	CCONJ
ftr-412	2165	38	foreign	foreign	ADJ
ftr-412	2165	39	work	work	NOUN
ftr-412	2165	40	permit	permit	NOUN
ftr-412	2165	41	holders	holder	NOUN
ftr-412	2165	42	.	.	PUNCT
ftr-412	2166	1	(	(	PUNCT
ftr-412	2166	2	2	2	X
ftr-412	2166	3	)	)	PUNCT
ftr-412	2166	4	electronic	electronic	ADJ
ftr-412	2166	5	portal	portal	NOUN
ftr-412	2166	6	.	.	PUNCT
ftr-412	2166	7	launched	launch	VERB
ftr-412	2166	8	in	in	ADP
ftr-412	2166	9	march	march	PROPN
ftr-412	2166	10	2004	2004	NUM
ftr-412	2166	11	http://www.direct.gov.uk	http://www.direct.gov.uk	NOUN
ftr-412	2166	12	is	be	AUX
ftr-412	2166	13	the	the	DET
ftr-412	2166	14	uk	uk	PROPN
ftr-412	2166	15	government	government	NOUN
ftr-412	2166	16	’s	’s	PART
ftr-412	2166	17	citizen	citizen	PROPN
ftr-412	2166	18	portal	portal	PROPN
ftr-412	2166	19	.	.	PUNCT
ftr-412	2167	1	it	it	PRON
ftr-412	2167	2	is	be	AUX
ftr-412	2167	3	a	a	DET
ftr-412	2167	4	single	single	ADJ
ftr-412	2167	5	point	point	NOUN
ftr-412	2167	6	of	of	ADP
ftr-412	2167	7	entry	entry	NOUN
ftr-412	2167	8	to	to	ADP
ftr-412	2167	9	government	government	NOUN
ftr-412	2167	10	services	service	NOUN
ftr-412	2167	11	.	.	PUNCT
ftr-412	2168	1	since	since	SCONJ
ftr-412	2168	2	april	april	PROPN
ftr-412	2168	3	2004	2004	NUM
ftr-412	2168	4	the	the	DET
ftr-412	2168	5	site	site	NOUN
ftr-412	2168	6	is	be	AUX
ftr-412	2168	7	available	available	ADJ
ftr-412	2168	8	via	via	ADP
ftr-412	2168	9	digital	digital	ADJ
ftr-412	2168	10	tv	tv	NOUN
ftr-412	2168	11	sets	set	NOUN
ftr-412	2168	12	(	(	PUNCT
ftr-412	2168	13	10	10	NUM
ftr-412	2168	14	million	million	NUM
ftr-412	2168	15	in	in	ADP
ftr-412	2168	16	the	the	DET
ftr-412	2168	17	uk	uk	PROPN
ftr-412	2168	18	)	)	PUNCT
ftr-412	2168	19	.	.	PUNCT
ftr-412	2169	1	(	(	PUNCT
ftr-412	2169	2	3	3	X
ftr-412	2169	3	)	)	PUNCT
ftr-412	2169	4	tax	tax	NOUN
ftr-412	2169	5	administration	administration	NOUN
ftr-412	2169	6	&	&	CCONJ
ftr-412	2169	7	t	t	PROPN
ftr-412	2170	1	e	e	PROPN
ftr-412	2170	2	c	c	PROPN
ftr-412	2170	3	h	h	NOUN
ftr-412	2170	4	n	n	ADV
ftr-412	2170	5	o	o	NOUN
ftr-412	2170	6	l	l	NOUN
ftr-412	2171	1	o	o	X
ftr-412	2171	2	g	g	NOUN
ftr-412	2171	3	y	y	PROPN
ftr-412	2171	4	.	.	PUNCT
ftr-412	2172	1	i	i	PRON
ftr-412	2172	2	n	n	VERB
ftr-412	2172	3	t	t	NOUN
ftr-412	2172	4	h	h	NOUN
ftr-412	2172	5	e	e	PROPN
ftr-412	2172	6	t	t	PROPN
ftr-412	2172	7	a	a	DET
ftr-412	2172	8	x	x	SYM
ftr-412	2172	9	a	a	DET
ftr-412	2172	10	r	r	NOUN
ftr-412	2172	11	e	e	NOUN
ftr-412	2172	12	a	a	NOUN
ftr-412	2172	13	,	,	PUNCT
ftr-412	2172	14	p	p	X
ftr-412	2172	15	e	e	PROPN
ftr-412	2172	16	r	r	NOUN
ftr-412	2172	17	s	s	PROPN
ftr-412	2172	18	o	o	NOUN
ftr-412	2172	19	n	n	ADP
ftr-412	2172	20	a	a	DET
ftr-412	2172	21	l	l	NOUN
ftr-412	2173	1	i	i	PRON
ftr-412	2173	2	n	n	VERB
ftr-412	2173	3	c	c	NOUN
ftr-412	2173	4	o	o	NOUN
ftr-412	2173	5	m	m	VERB
ftr-412	2173	6	e	e	NOUN
ftr-412	2173	7	t	t	PROPN
ftr-412	2173	8	a	a	PRON
ftr-412	2173	9	x	x	X
ftr-412	2174	1	[	[	X
ftr-412	2174	2	http://www.hmrc.gov.uk/individuals/tmaself-assessment.html	http://www.hmrc.gov.uk/individuals/tmaself-assessment.html	X
ftr-412	2174	3	]	]	X
ftr-412	2174	4	and	and	CCONJ
ftr-412	2174	5	corporate	corporate	ADJ
ftr-412	2174	6	i	i	NOUN
ftr-412	2174	7	n	n	VERB
ftr-412	2174	8	c	c	NOUN
ftr-412	2174	9	o	o	NOUN
ftr-412	2174	10	m	m	VERB
ftr-412	2174	11	e	e	NOUN
ftr-412	2174	12	t	t	NOUN
ftr-412	2174	13	a	a	PRON
ftr-412	2174	14	x	x	X
ftr-412	2175	1	[	[	X
ftr-412	2175	2	h	h	NOUN
ftr-412	2175	3	t	t	NOUN
ftr-412	2175	4	tp	tp	X
ftr-412	2175	5	:	:	PUNCT
ftr-412	2175	6	/	/	PUNCT
ftr-412	2175	7	/w	/w	PUNCT
ftr-412	2175	8	w	w	NOUN
ftr-412	2175	9	w	w	PROPN
ftr-412	2175	10	.h	.h	PROPN
ftr-412	2175	11	m	m	VERB
ftr-412	2176	1	rc	rc	NOUN
ftr-412	2176	2	.g	.g	PROPN
ftr-412	2177	1	o	o	X
ftr-412	2178	1	v	v	INTJ
ftr-412	2178	2	.u	.u	NOUN
ftr-412	2179	1	k	k	X
ftr-412	2179	2	/c	/c	PUNCT
ftr-412	2180	1	t	t	PROPN
ftr-412	2180	2	s	s	VERB
ftr-412	2180	3	a	a	PRON
ftr-412	2180	4	/	/	PUNCT
ftr-412	2180	5	in	in	ADP
ftr-412	2180	6	d	d	PROPN
ftr-412	2180	7	e	e	NOUN
ftr-412	2180	8	x	x	PROPN
ftr-412	2180	9	.	.	PUNCT
ftr-412	2181	1	h	h	PROPN
ftr-412	2181	2	t	t	NOUN
ftr-412	2181	3	m	m	VERB
ftr-412	2181	4	l	l	NOUN
ftr-412	2181	5	]	]	PUNCT
ftr-412	2181	6	,	,	PUNCT
ftr-412	2181	7	v	v	ADP
ftr-412	2181	8	a	a	DET
ftr-412	2181	9	t	t	NOUN
ftr-412	2182	1	[	[	X
ftr-412	2182	2	http://customs.hmrc.gov.uk	http://customs.hmrc.gov.uk	NOUN
ftr-412	2182	3	]	]	X
ftr-412	2182	4	and	and	CCONJ
ftr-412	2182	5	customs	custom	NOUN
ftr-412	2182	6	[	[	X
ftr-412	2182	7	http://www.hmrc.gov.uk/online	http://www.hmrc.gov.uk/online	X
ftr-412	2182	8	]	]	X
ftr-412	2182	9	obligations	obligation	NOUN
ftr-412	2182	10	can	can	AUX
ftr-412	2182	11	be	be	AUX
ftr-412	2182	12	satisfied	satisfied	ADJ
ftr-412	2182	13	though	though	SCONJ
ftr-412	2182	14	a	a	DET
ftr-412	2182	15	full	full	ADJ
ftr-412	2182	16	transactional	transactional	ADJ
ftr-412	2182	17	digital	digital	ADJ
ftr-412	2182	18	interface	interface	NOUN
ftr-412	2182	19	with	with	ADP
ftr-412	2182	20	the	the	DET
ftr-412	2182	21	government	government	NOUN
ftr-412	2182	22	over	over	ADP
ftr-412	2182	23	the	the	DET
ftr-412	2182	24	internet	internet	NOUN
ftr-412	2182	25	.	.	PUNCT
ftr-412	2183	1	the	the	DET
ftr-412	2183	2	u.k	u.k	PROPN
ftr-412	2183	3	.	.	PROPN
ftr-412	2183	4	tax	tax	NOUN
ftr-412	2183	5	system	system	NOUN
ftr-412	2183	6	is	be	AUX
ftr-412	2183	7	benchmarked	benchmarke	VERB
ftr-412	2183	8	at	at	ADP
ftr-412	2183	9	“	"	PUNCT
ftr-412	2183	10	stage	stage	NOUN
ftr-412	2183	11	4	4	NUM
ftr-412	2183	12	”	"	PUNCT
ftr-412	2183	13	compliance	compliance	NOUN
ftr-412	2183	14	.	.	PUNCT
ftr-412	2184	1	i	i	PRON
ftr-412	2184	2	d.	d.	PROPN
ftr-412	2184	3	at	at	ADP
ftr-412	2184	4	541	541	NUM
ftr-412	2184	5	,	,	PUNCT
ftr-412	2184	6	543	543	NUM
ftr-412	2184	7	-	-	SYM
ftr-412	2184	8	44	44	NUM
ftr-412	2184	9	,	,	PUNCT
ftr-412	2184	10	554	554	NUM
ftr-412	2184	11	,	,	PUNCT
ftr-412	2184	12	561	561	NUM
ftr-412	2184	13	,	,	PUNCT
ftr-412	2184	14	563	563	NUM
ftr-412	2184	15	,	,	PUNCT
ftr-412	2184	16	&	&	CCONJ
ftr-412	2184	17	567	567	NUM
ftr-412	2184	18	-	-	SYM
ftr-412	2184	19	68	68	NUM
ftr-412	2184	20	.	.	X
ftr-412	2185	1	734	734	NUM
ftr-412	2185	2	florida	florida	PROPN
ftr-412	2185	3	tax	tax	NOUN
ftr-412	2185	4	review	review	NOUN
ftr-412	2185	5	vol	vol	NOUN
ftr-412	2185	6	.	.	PUNCT
ftr-412	2186	1	7:10	7:10	NUM
ftr-412	2186	2	appendix	appendix	PROPN
ftr-412	2186	3	b	b	PROPN
ftr-412	2186	4	alabama	alabama	PROPN
ftr-412	2186	5	:	:	PUNCT
ftr-412	2186	6	tax	tax	PROPN
ftr-412	2186	7	administration	administration	NOUN
ftr-412	2186	8	&	&	CCONJ
ftr-412	2186	9	technology	technology	PROPN
ftr-412	2186	10	.	.	PUNCT
ftr-412	2187	1	alabama	alabama	PROPN
ftr-412	2187	2	is	be	AUX
ftr-412	2187	3	a	a	DET
ftr-412	2187	4	“	"	PUNCT
ftr-412	2187	5	stage	stage	NOUN
ftr-412	2187	6	3	3	NUM
ftr-412	2187	7	”	"	PUNCT
ftr-412	2187	8	benchmarked	benchmarke	VERB
ftr-412	2187	9	jurisdiction	jurisdiction	NOUN
ftr-412	2187	10	.	.	PUNCT
ftr-412	2188	1	(	(	PUNCT
ftr-412	2188	2	1	1	X
ftr-412	2188	3	)	)	PUNCT
ftr-412	2188	4	comprehensive	comprehensive	ADJ
ftr-412	2188	5	web	web	NOUN
ftr-412	2188	6	-	-	PUNCT
ftr-412	2188	7	based	base	VERB
ftr-412	2188	8	tax	tax	NOUN
ftr-412	2188	9	information	information	NOUN
ftr-412	2188	10	is	be	AUX
ftr-412	2188	11	provided	provide	VERB
ftr-412	2188	12	.	.	PUNCT
ftr-412	2189	1	(	(	PUNCT
ftr-412	2189	2	2	2	X
ftr-412	2189	3	)	)	PUNCT
ftr-412	2189	4	forms	form	VERB
ftr-412	2189	5	documents	document	NOUN
ftr-412	2189	6	and	and	CCONJ
ftr-412	2189	7	instructions	instruction	NOUN
ftr-412	2189	8	are	be	AUX
ftr-412	2189	9	available	available	ADJ
ftr-412	2189	10	on	on	ADP
ftr-412	2189	11	the	the	DET
ftr-412	2189	12	web	web	NOUN
ftr-412	2189	13	and	and	CCONJ
ftr-412	2189	14	can	can	AUX
ftr-412	2189	15	be	be	AUX
ftr-412	2189	16	downloaded	download	VERB
ftr-412	2189	17	at	at	ADP
ftr-412	2189	18	http://www.ador.state.al.us	http://www.ador.state.al.us	NOUN
ftr-412	2189	19	.	.	PUNCT
ftr-412	2190	1	(	(	PUNCT
ftr-412	2190	2	3	3	X
ftr-412	2190	3	)	)	PUNCT
ftr-412	2190	4	all	all	DET
ftr-412	2190	5	sales	sale	NOUN
ftr-412	2190	6	and	and	CCONJ
ftr-412	2190	7	use	use	VERB
ftr-412	2190	8	tax	tax	NOUN
ftr-412	2190	9	returns	return	NOUN
ftr-412	2190	10	are	be	AUX
ftr-412	2190	11	required	require	VERB
ftr-412	2190	12	to	to	PART
ftr-412	2190	13	be	be	AUX
ftr-412	2190	14	filed	file	VERB
ftr-412	2190	15	electronically	electronically	ADV
ftr-412	2190	16	(	(	PUNCT
ftr-412	2191	1	ala	ala	AUX
ftr-412	2191	2	.	.	PUNCT
ftr-412	2191	3	admin	admin	PROPN
ftr-412	2191	4	.	.	PUNCT
ftr-412	2192	1	code	code	PROPN
ftr-412	2192	2	r.	r.	PROPN
ftr-412	2192	3	810	810	NUM
ftr-412	2192	4	-	-	SYM
ftr-412	2192	5	1	1	NUM
ftr-412	2192	6	-	-	PUNCT
ftr-412	2192	7	6.12(2	6.12(2	NUM
ftr-412	2192	8	)	)	PUNCT
ftr-412	2192	9	)	)	PUNCT
ftr-412	2192	10	.	.	PUNCT
ftr-412	2193	1	persons	person	NOUN
ftr-412	2193	2	who	who	PRON
ftr-412	2193	3	are	be	AUX
ftr-412	2193	4	unable	unable	ADJ
ftr-412	2193	5	to	to	PART
ftr-412	2193	6	utilize	utilize	VERB
ftr-412	2193	7	the	the	DET
ftr-412	2193	8	electronic	electronic	ADJ
ftr-412	2193	9	filing	filing	NOUN
ftr-412	2193	10	system	system	NOUN
ftr-412	2193	11	must	must	AUX
ftr-412	2193	12	use	use	VERB
ftr-412	2193	13	the	the	DET
ftr-412	2193	14	department	department	NOUN
ftr-412	2193	15	’s	’s	PART
ftr-412	2193	16	telephone	telephone	NOUN
ftr-412	2193	17	voice	voice	NOUN
ftr-412	2193	18	response	response	NOUN
ftr-412	2193	19	system	system	NOUN
ftr-412	2193	20	(	(	PUNCT
ftr-412	2193	21	ala	ala	X
ftr-412	2193	22	.	.	PUNCT
ftr-412	2193	23	admin	admin	PROPN
ftr-412	2193	24	.	.	PUNCT
ftr-412	2194	1	code	code	PROPN
ftr-412	2194	2	r.	r.	PROPN
ftr-412	2194	3	810	810	NUM
ftr-412	2194	4	-	-	SYM
ftr-412	2194	5	16-.12(3	16-.12(3	NUM
ftr-412	2194	6	)	)	PUNCT
ftr-412	2194	7	)	)	PUNCT
ftr-412	2194	8	.	.	PUNCT
ftr-412	2195	1	in	in	ADP
ftr-412	2195	2	certain	certain	ADJ
ftr-412	2195	3	circumstances	circumstance	NOUN
ftr-412	2195	4	,	,	PUNCT
ftr-412	2195	5	a	a	DET
ftr-412	2195	6	waiver	waiver	NOUN
ftr-412	2195	7	is	be	AUX
ftr-412	2195	8	available	available	ADJ
ftr-412	2195	9	from	from	ADP
ftr-412	2195	10	the	the	DET
ftr-412	2195	11	commissioner	commissioner	NOUN
ftr-412	2195	12	to	to	PART
ftr-412	2195	13	file	file	VERB
ftr-412	2195	14	in	in	ADP
ftr-412	2195	15	another	another	DET
ftr-412	2195	16	approved	approve	VERB
ftr-412	2195	17	manner	manner	NOUN
ftr-412	2195	18	.	.	PUNCT
ftr-412	2196	1	alabama	alabama	PROPN
ftr-412	2196	2	uses	use	VERB
ftr-412	2196	3	an	an	DET
ftr-412	2196	4	internet	internet	NOUN
ftr-412	2196	5	based	base	VERB
ftr-412	2196	6	system	system	NOUN
ftr-412	2196	7	for	for	ADP
ftr-412	2196	8	filing	filing	NOUN
ftr-412	2196	9	returns	return	NOUN
ftr-412	2196	10	and	and	CCONJ
ftr-412	2196	11	accepting	accept	VERB
ftr-412	2196	12	tax	tax	NOUN
ftr-412	2196	13	payments	payment	NOUN
ftr-412	2196	14	.	.	PUNCT
ftr-412	2197	1	all	all	DET
ftr-412	2197	2	taxpayers	taxpayer	NOUN
ftr-412	2197	3	may	may	AUX
ftr-412	2197	4	pay	pay	VERB
ftr-412	2197	5	electronically	electronically	ADV
ftr-412	2197	6	,	,	PUNCT
ftr-412	2197	7	but	but	CCONJ
ftr-412	2197	8	those	those	PRON
ftr-412	2197	9	with	with	ADP
ftr-412	2197	10	over	over	ADP
ftr-412	2197	11	$	$	SYM
ftr-412	2197	12	25,000	25,000	NUM
ftr-412	2197	13	in	in	ADP
ftr-412	2197	14	liability	liability	NOUN
ftr-412	2197	15	are	be	AUX
ftr-412	2197	16	required	require	VERB
ftr-412	2197	17	to	to	PART
ftr-412	2197	18	pay	pay	VERB
ftr-412	2197	19	electronically	electronically	ADV
ftr-412	2197	20	(	(	PUNCT
ftr-412	2197	21	ala	ala	X
ftr-412	2197	22	.	.	PUNCT
ftr-412	2197	23	admin	admin	PROPN
ftr-412	2197	24	.	.	PUNCT
ftr-412	2198	1	code	code	PROPN
ftr-412	2198	2	r.	r.	PROPN
ftr-412	2198	3	810	810	NUM
ftr-412	2198	4	-	-	SYM
ftr-412	2198	5	13	13	NUM
ftr-412	2198	6	-	-	SYM
ftr-412	2198	7	1-.01	1-.01	NUM
ftr-412	2198	8	;	;	PUNCT
ftr-412	2198	9	ala	ala	PROPN
ftr-412	2198	10	.	.	PUNCT
ftr-412	2199	1	admin	admin	PROPN
ftr-412	2199	2	.	.	PUNCT
ftr-412	2200	1	code	code	PROPN
ftr-412	2200	2	r	r	NOUN
ftr-412	2200	3	810	810	NUM
ftr-412	2200	4	-	-	SYM
ftr-412	2200	5	13	13	NUM
ftr-412	2200	6	-	-	NUM
ftr-412	2200	7	1-.20	1-.20	NUM
ftr-412	2200	8	)	)	PUNCT
ftr-412	2200	9	.	.	PUNCT
ftr-412	2201	1	(	(	PUNCT
ftr-412	2201	2	4	4	X
ftr-412	2201	3	)	)	PUNCT
ftr-412	2201	4	all	all	DET
ftr-412	2201	5	ruling	rule	VERB
ftr-412	2201	6	requests	request	NOUN
ftr-412	2201	7	must	must	AUX
ftr-412	2201	8	be	be	AUX
ftr-412	2201	9	submitted	submit	VERB
ftr-412	2201	10	in	in	ADP
ftr-412	2201	11	writing	writing	NOUN
ftr-412	2201	12	.	.	PUNCT
ftr-412	2202	1	no	no	DET
ftr-412	2202	2	provision	provision	NOUN
ftr-412	2202	3	is	be	AUX
ftr-412	2202	4	made	make	VERB
ftr-412	2202	5	for	for	ADP
ftr-412	2202	6	electronic	electronic	ADJ
ftr-412	2202	7	filing	filing	NOUN
ftr-412	2202	8	of	of	ADP
ftr-412	2202	9	these	these	DET
ftr-412	2202	10	requests	request	NOUN
ftr-412	2202	11	(	(	PUNCT
ftr-412	2202	12	ala	ala	X
ftr-412	2202	13	.	.	PUNCT
ftr-412	2202	14	code	code	PROPN
ftr-412	2202	15	§	§	PROPN
ftr-412	2202	16	40	40	NUM
ftr-412	2202	17	-	-	PUNCT
ftr-412	2202	18	2a-5.(e)(1975	2a-5.(e)(1975	NUM
ftr-412	2202	19	)	)	PUNCT
ftr-412	2202	20	)	)	PUNCT
ftr-412	2202	21	.	.	PUNCT
ftr-412	2203	1	in	in	ADP
ftr-412	2203	2	addition	addition	NOUN
ftr-412	2203	3	,	,	PUNCT
ftr-412	2203	4	because	because	SCONJ
ftr-412	2203	5	there	there	PRON
ftr-412	2203	6	is	be	VERB
ftr-412	2203	7	no	no	DET
ftr-412	2203	8	provision	provision	NOUN
ftr-412	2203	9	for	for	ADP
ftr-412	2203	10	digital	digital	ADJ
ftr-412	2203	11	case	case	NOUN
ftr-412	2203	12	handling	handling	NOUN
ftr-412	2203	13	,	,	PUNCT
ftr-412	2203	14	decision	decision	NOUN
ftr-412	2203	15	,	,	PUNCT
ftr-412	2203	16	and	and	CCONJ
ftr-412	2203	17	delivery	delivery	NOUN
ftr-412	2203	18	functions	function	NOUN
ftr-412	2203	19	,	,	PUNCT
ftr-412	2203	20	the	the	DET
ftr-412	2203	21	system	system	NOUN
ftr-412	2203	22	is	be	AUX
ftr-412	2203	23	not	not	PART
ftr-412	2203	24	fully	fully	ADV
ftr-412	2203	25	transactional	transactional	ADJ
ftr-412	2203	26	.	.	PUNCT
ftr-412	2204	1	arizona	arizona	PROPN
ftr-412	2204	2	:	:	PUNCT
ftr-412	2204	3	tax	tax	PROPN
ftr-412	2204	4	administration	administration	NOUN
ftr-412	2204	5	&	&	CCONJ
ftr-412	2204	6	technology	technology	PROPN
ftr-412	2204	7	.	.	PUNCT
ftr-412	2205	1	arizona	arizona	PROPN
ftr-412	2205	2	is	be	AUX
ftr-412	2205	3	a	a	DET
ftr-412	2205	4	“	"	PUNCT
ftr-412	2205	5	stage	stage	NOUN
ftr-412	2205	6	3	3	NUM
ftr-412	2205	7	”	"	PUNCT
ftr-412	2205	8	benchmarked	benchmarke	VERB
ftr-412	2205	9	jurisdiction	jurisdiction	NOUN
ftr-412	2205	10	.	.	PUNCT
ftr-412	2206	1	(	(	PUNCT
ftr-412	2206	2	1	1	X
ftr-412	2206	3	)	)	PUNCT
ftr-412	2206	4	comprehensive	comprehensive	ADJ
ftr-412	2206	5	web	web	NOUN
ftr-412	2206	6	-	-	PUNCT
ftr-412	2206	7	based	base	VERB
ftr-412	2206	8	tax	tax	NOUN
ftr-412	2206	9	information	information	NOUN
ftr-412	2206	10	is	be	AUX
ftr-412	2206	11	provided	provide	VERB
ftr-412	2206	12	.	.	PUNCT
ftr-412	2207	1	(	(	PUNCT
ftr-412	2207	2	2	2	X
ftr-412	2207	3	)	)	PUNCT
ftr-412	2207	4	forms	form	VERB
ftr-412	2207	5	documents	document	NOUN
ftr-412	2207	6	and	and	CCONJ
ftr-412	2207	7	instructions	instruction	NOUN
ftr-412	2207	8	are	be	AUX
ftr-412	2207	9	available	available	ADJ
ftr-412	2207	10	on	on	ADP
ftr-412	2207	11	the	the	DET
ftr-412	2207	12	web	web	NOUN
ftr-412	2207	13	and	and	CCONJ
ftr-412	2207	14	can	can	AUX
ftr-412	2207	15	be	be	AUX
ftr-412	2207	16	downloaded	download	VERB
ftr-412	2207	17	at	at	ADP
ftr-412	2207	18	http://www.revenue.state.az.us	http://www.revenue.state.az.us	PROPN
ftr-412	2207	19	.	.	PUNCT
ftr-412	2208	1	(	(	PUNCT
ftr-412	2208	2	3	3	X
ftr-412	2208	3	)	)	PUNCT
ftr-412	2208	4	taxpayers	taxpayer	NOUN
ftr-412	2208	5	may	may	AUX
ftr-412	2208	6	voluntarily	voluntarily	ADV
ftr-412	2208	7	file	file	VERB
ftr-412	2208	8	returns	return	NOUN
ftr-412	2208	9	on	on	ADP
ftr-412	2208	10	line	line	NOUN
ftr-412	2208	11	but	but	CCONJ
ftr-412	2208	12	must	must	AUX
ftr-412	2208	13	firs	fir	NOUN
ftr-412	2208	14	t	t	PROPN
ftr-412	2208	15	regis	regis	PROPN
ftr-412	2208	16	ter	ter	PROPN
ftr-412	2208	17	a	a	DET
ftr-412	2208	18	t	t	NOUN
ftr-412	2208	19	http://www.aztaxes.gov	http://www.aztaxes.gov	NOUN
ftr-412	2208	20	and	and	CCONJ
ftr-412	2208	21	are	be	AUX
ftr-412	2208	22	required	require	VERB
ftr-412	2208	23	to	to	PART
ftr-412	2208	24	supply	supply	VERB
ftr-412	2208	25	the	the	DET
ftr-412	2208	26	state	state	NOUN
ftr-412	2208	27	with	with	ADP
ftr-412	2208	28	a	a	DET
ftr-412	2208	29	signature	signature	NOUN
ftr-412	2208	30	card	card	NOUN
ftr-412	2208	31	(	(	PUNCT
ftr-412	2208	32	on	on	ADP
ftr-412	2208	33	paper	paper	NOUN
ftr-412	2208	34	)	)	PUNCT
ftr-412	2208	35	(	(	PUNCT
ftr-412	2208	36	ariz	ariz	PROPN
ftr-412	2208	37	.	.	PUNCT
ftr-412	2209	1	admin	admin	PROPN
ftr-412	2209	2	.	.	PUNCT
ftr-412	2210	1	code	code	PROPN
ftr-412	2210	2	§	§	PROPN
ftr-412	2210	3	r	r	NOUN
ftr-412	2210	4	15	15	NUM
ftr-412	2210	5	-	-	SYM
ftr-412	2210	6	10	10	NUM
ftr-412	2210	7	-	-	PUNCT
ftr-412	2210	8	504(a)(2	504(a)(2	NUM
ftr-412	2210	9	)	)	PUNCT
ftr-412	2210	10	;	;	PUNCT
ftr-412	2210	11	ariz	ariz	PROPN
ftr-412	2210	12	.	.	PUNCT
ftr-412	2211	1	admin	admin	PROPN
ftr-412	2211	2	.	.	PUNCT
ftr-412	2212	1	code	code	PROPN
ftr-412	2212	2	§	§	PROPN
ftr-412	2212	3	r	r	NOUN
ftr-412	2212	4	15	15	NUM
ftr-412	2212	5	-	-	SYM
ftr-412	2212	6	10	10	NUM
ftr-412	2212	7	-	-	NUM
ftr-412	2212	8	502	502	NUM
ftr-412	2212	9	)	)	PUNCT
ftr-412	2212	10	.	.	PUNCT
ftr-412	2213	1	an	an	DET
ftr-412	2213	2	electronic	electronic	ADJ
ftr-412	2213	3	funds	fund	NOUN
ftr-412	2213	4	transfer	transfer	NOUN
ftr-412	2213	5	system	system	NOUN
ftr-412	2213	6	is	be	AUX
ftr-412	2213	7	in	in	ADP
ftr-412	2213	8	place	place	NOUN
ftr-412	2213	9	,	,	PUNCT
ftr-412	2213	10	requiring	require	VERB
ftr-412	2213	11	registration	registration	NOUN
ftr-412	2213	12	and	and	CCONJ
ftr-412	2213	13	use	use	NOUN
ftr-412	2213	14	of	of	ADP
ftr-412	2213	15	ach	ach	PROPN
ftr-412	2213	16	debit	debit	NOUN
ftr-412	2213	17	(	(	PUNCT
ftr-412	2213	18	and	and	CCONJ
ftr-412	2213	19	in	in	ADP
ftr-412	2213	20	certain	certain	ADJ
ftr-412	2213	21	circumstances	circumstance	NOUN
ftr-412	2213	22	allowing	allow	VERB
ftr-412	2213	23	ach	ach	PROPN
ftr-412	2213	24	credit	credit	NOUN
ftr-412	2213	25	(	(	PUNCT
ftr-412	2213	26	ariz	ariz	PROPN
ftr-412	2213	27	.	.	PUNCT
ftr-412	2214	1	admin	admin	PROPN
ftr-412	2214	2	.	.	PUNCT
ftr-412	2215	1	code	code	PROPN
ftr-412	2215	2	§	§	PROPN
ftr-412	2215	3	r	r	NOUN
ftr-412	2215	4	15	15	NUM
ftr-412	2215	5	-	-	SYM
ftr-412	2215	6	10	10	NUM
ftr-412	2215	7	-	-	PUNCT
ftr-412	2215	8	301	301	NUM
ftr-412	2215	9	-	-	NUM
ftr-412	2215	10	07	07	NUM
ftr-412	2215	11	)	)	PUNCT
ftr-412	2215	12	.	.	PUNCT
ftr-412	2216	1	electronic	electronic	ADJ
ftr-412	2216	2	return	return	NOUN
ftr-412	2216	3	preparers	preparer	NOUN
ftr-412	2216	4	must	must	AUX
ftr-412	2216	5	maintain	maintain	VERB
ftr-412	2216	6	paper	paper	NOUN
ftr-412	2216	7	documents	document	NOUN
ftr-412	2216	8	(	(	PUNCT
ftr-412	2216	9	ariz	ariz	PROPN
ftr-412	2216	10	.	.	PUNCT
ftr-412	2217	1	rev	rev	PROPN
ftr-412	2217	2	.	.	PROPN
ftr-412	2217	3	stat	stat	PROPN
ftr-412	2217	4	.	.	PUNCT
ftr-412	2218	1	§	§	PROPN
ftr-412	2218	2	42	42	NUM
ftr-412	2218	3	-	-	SYM
ftr-412	2218	4	1105(f	1105(f	NUM
ftr-412	2218	5	)	)	PUNCT
ftr-412	2218	6	)	)	PUNCT
ftr-412	2219	1	that	that	PRON
ftr-412	2219	2	would	would	AUX
ftr-412	2219	3	otherwise	otherwise	ADV
ftr-412	2219	4	be	be	AUX
ftr-412	2219	5	sent	send	VERB
ftr-412	2219	6	to	to	ADP
ftr-412	2219	7	the	the	DET
ftr-412	2219	8	department	department	NOUN
ftr-412	2219	9	of	of	ADP
ftr-412	2219	10	revenue	revenue	NOUN
ftr-412	2219	11	for	for	ADP
ftr-412	2219	12	six	six	NUM
ftr-412	2219	13	years	year	NOUN
ftr-412	2219	14	following	follow	VERB
ftr-412	2219	15	the	the	DET
ftr-412	2219	16	later	later	NOUN
ftr-412	2219	17	of	of	ADP
ftr-412	2219	18	the	the	DET
ftr-412	2219	19	return	return	NOUN
ftr-412	2219	20	’s	’s	PART
ftr-412	2219	21	due	due	ADJ
ftr-412	2219	22	date	date	NOUN
ftr-412	2219	23	or	or	CCONJ
ftr-412	2219	24	filing	filing	NOUN
ftr-412	2219	25	date	date	NOUN
ftr-412	2219	26	.	.	PUNCT
ftr-412	2220	1	(	(	PUNCT
ftr-412	2220	2	ariz	ariz	PROPN
ftr-412	2220	3	.	.	PUNCT
ftr-412	2221	1	admin	admin	PROPN
ftr-412	2221	2	.	.	PUNCT
ftr-412	2222	1	code	code	PROPN
ftr-412	2222	2	§	§	PROPN
ftr-412	2222	3	r	r	NOUN
ftr-412	2222	4	15	15	NUM
ftr-412	2222	5	-	-	SYM
ftr-412	2222	6	10	10	NUM
ftr-412	2222	7	-	-	PUNCT
ftr-412	2222	8	502(b	502(b	NUM
ftr-412	2222	9	)	)	PUNCT
ftr-412	2222	10	)	)	PUNCT
ftr-412	2222	11	.	.	PUNCT
ftr-412	2223	1	(	(	PUNCT
ftr-412	2223	2	4	4	X
ftr-412	2223	3	)	)	PUNCT
ftr-412	2223	4	all	all	DET
ftr-412	2223	5	ruling	rule	VERB
ftr-412	2223	6	requests	request	NOUN
ftr-412	2223	7	must	must	AUX
ftr-412	2223	8	be	be	AUX
ftr-412	2223	9	submitted	submit	VERB
ftr-412	2223	10	in	in	ADP
ftr-412	2223	11	writing	writing	NOUN
ftr-412	2223	12	.	.	PUNCT
ftr-412	2224	1	no	no	DET
ftr-412	2224	2	provision	provision	NOUN
ftr-412	2224	3	is	be	AUX
ftr-412	2224	4	made	make	VERB
ftr-412	2224	5	for	for	ADP
ftr-412	2224	6	electronic	electronic	ADJ
ftr-412	2224	7	filing	filing	NOUN
ftr-412	2224	8	of	of	ADP
ftr-412	2224	9	these	these	DET
ftr-412	2224	10	requests	request	NOUN
ftr-412	2224	11	(	(	PUNCT
ftr-412	2224	12	ariz	ariz	PROPN
ftr-412	2224	13	.	.	PUNCT
ftr-412	2225	1	rev	rev	PROPN
ftr-412	2225	2	.	.	PROPN
ftr-412	2225	3	stat	stat	PROPN
ftr-412	2225	4	.	.	PUNCT
ftr-412	2226	1	§	§	PROPN
ftr-412	2226	2	42	42	NUM
ftr-412	2226	3	-	-	SYM
ftr-412	2226	4	2101	2101	NUM
ftr-412	2226	5	)	)	PUNCT
ftr-412	2226	6	.	.	PUNCT
ftr-412	2227	1	in	in	ADP
ftr-412	2227	2	addition	addition	NOUN
ftr-412	2227	3	,	,	PUNCT
ftr-412	2227	4	because	because	SCONJ
ftr-412	2227	5	there	there	PRON
ftr-412	2227	6	is	be	VERB
ftr-412	2227	7	no	no	DET
ftr-412	2227	8	provision	provision	NOUN
ftr-412	2227	9	for	for	ADP
ftr-412	2227	10	digital	digital	ADJ
ftr-412	2227	11	case	case	NOUN
ftr-412	2227	12	handling	handling	NOUN
ftr-412	2227	13	,	,	PUNCT
ftr-412	2227	14	decision	decision	NOUN
ftr-412	2227	15	,	,	PUNCT
ftr-412	2227	16	and	and	CCONJ
ftr-412	2227	17	delivery	delivery	NOUN
ftr-412	2227	18	functions	function	NOUN
ftr-412	2227	19	,	,	PUNCT
ftr-412	2227	20	the	the	DET
ftr-412	2227	21	system	system	NOUN
ftr-412	2227	22	is	be	AUX
ftr-412	2227	23	not	not	PART
ftr-412	2227	24	fully	fully	ADV
ftr-412	2227	25	transactional	transactional	ADJ
ftr-412	2227	26	.	.	PUNCT
ftr-412	2228	1	arkansas	arkansas	PROPN
ftr-412	2228	2	.	.	PUNCT
ftr-412	2229	1	tax	tax	PROPN
ftr-412	2229	2	administration	administration	PROPN
ftr-412	2229	3	&	&	CCONJ
ftr-412	2229	4	technology	technology	PROPN
ftr-412	2229	5	.	.	PUNCT
ftr-412	2230	1	arkansas	arkansas	PROPN
ftr-412	2230	2	is	be	AUX
ftr-412	2230	3	a	a	DET
ftr-412	2230	4	“	"	PUNCT
ftr-412	2230	5	stage	stage	NOUN
ftr-412	2230	6	2	2	NUM
ftr-412	2230	7	”	"	PUNCT
ftr-412	2230	8	benchmarked	benchmarke	VERB
ftr-412	2230	9	jurisdiction	jurisdiction	NOUN
ftr-412	2230	10	.	.	PUNCT
ftr-412	2231	1	(	(	PUNCT
ftr-412	2231	2	1	1	X
ftr-412	2231	3	)	)	PUNCT
ftr-412	2231	4	comprehensive	comprehensive	ADJ
ftr-412	2231	5	web	web	NOUN
ftr-412	2231	6	-	-	PUNCT
ftr-412	2231	7	based	base	VERB
ftr-412	2231	8	tax	tax	NOUN
ftr-412	2231	9	information	information	NOUN
ftr-412	2231	10	is	be	AUX
ftr-412	2231	11	provided	provide	VERB
ftr-412	2231	12	.	.	PUNCT
ftr-412	2232	1	(	(	PUNCT
ftr-412	2232	2	2	2	X
ftr-412	2232	3	)	)	PUNCT
ftr-412	2232	4	forms	form	VERB
ftr-412	2232	5	documents	document	NOUN
ftr-412	2232	6	and	and	CCONJ
ftr-412	2232	7	instructions	instruction	NOUN
ftr-412	2232	8	are	be	AUX
ftr-412	2232	9	available	available	ADJ
ftr-412	2232	10	on	on	ADP
ftr-412	2232	11	the	the	DET
ftr-412	2232	12	web	web	NOUN
ftr-412	2232	13	and	and	CCONJ
ftr-412	2232	14	can	can	AUX
ftr-412	2232	15	be	be	AUX
ftr-412	2232	16	downloaded	download	VERB
ftr-412	2232	17	at	at	ADP
ftr-412	2232	18	http://www.arkansas.gov/dfa/excise_tax_v2/et_su	http://www.arkansas.gov/dfa/excise_tax_v2/et_su	PROPN
ftr-412	2232	19	_	_	NOUN
ftr-412	2232	20	forms.html	forms.html	PROPN
ftr-412	2232	21	.	.	PUNCT
ftr-412	2233	1	(	(	PUNCT
ftr-412	2233	2	3	3	X
ftr-412	2233	3	)	)	PUNCT
ftr-412	2233	4	the	the	DET
ftr-412	2233	5	commissioner	commissioner	NOUN
ftr-412	2233	6	is	be	AUX
ftr-412	2233	7	authorized	authorize	VERB
ftr-412	2233	8	to	to	PART
ftr-412	2233	9	allow	allow	VERB
ftr-412	2233	10	electronic	electronic	ADJ
ftr-412	2233	11	filing	filing	NOUN
ftr-412	2233	12	of	of	ADP
ftr-412	2233	13	returns	return	NOUN
ftr-412	2233	14	(	(	PUNCT
ftr-412	2233	15	ark	ark	PROPN
ftr-412	2233	16	.	.	PROPN
ftr-412	2233	17	code	code	PROPN
ftr-412	2233	18	ann	ann	PROPN
ftr-412	2233	19	.	.	PUNCT
ftr-412	2234	1	§	§	PROPN
ftr-412	2234	2	26	26	NUM
ftr-412	2234	3	-	-	SYM
ftr-412	2234	4	18	18	NUM
ftr-412	2234	5	-	-	NUM
ftr-412	2234	6	301	301	NUM
ftr-412	2234	7	)	)	PUNCT
ftr-412	2234	8	,	,	PUNCT
ftr-412	2234	9	and	and	CCONJ
ftr-412	2234	10	has	have	AUX
ftr-412	2234	11	done	do	VERB
ftr-412	2234	12	so	so	ADV
ftr-412	2234	13	.	.	PUNCT
ftr-412	2235	1	these	these	DET
ftr-412	2235	2	returns	return	NOUN
ftr-412	2235	3	can	can	AUX
ftr-412	2235	4	be	be	AUX
ftr-412	2235	5	filed	file	VERB
ftr-412	2235	6	at	at	ADP
ftr-412	2235	7	https://www.ark.org/dfa/artax/salestax/index.php	https://www.ark.org/dfa/artax/salestax/index.php	PROPN
ftr-412	2235	8	.	.	PUNCT
ftr-412	2236	1	there	there	PRON
ftr-412	2236	2	are	be	VERB
ftr-412	2236	3	significant	significant	ADJ
ftr-412	2236	4	2006	2006	NUM
ftr-412	2236	5	]	]	PUNCT
ftr-412	2236	6	biometrics	biometric	NOUN
ftr-412	2236	7	:	:	PUNCT
ftr-412	2236	8	solving	solve	VERB
ftr-412	2236	9	the	the	DET
ftr-412	2236	10	regressivity	regressivity	NOUN
ftr-412	2236	11	of	of	ADP
ftr-412	2236	12	vats	vat	NOUN
ftr-412	2236	13	and	and	CCONJ
ftr-412	2236	14	rsts	rst	NOUN
ftr-412	2236	15	735	735	NUM
ftr-412	2236	16	signature	signature	NOUN
ftr-412	2236	17	requirements	requirement	NOUN
ftr-412	2236	18	in	in	ADP
ftr-412	2236	19	arkansas	arkansa	NOUN
ftr-412	2236	20	that	that	PRON
ftr-412	2236	21	have	have	VERB
ftr-412	2236	22	paper	paper	NOUN
ftr-412	2236	23	-	-	PUNCT
ftr-412	2236	24	based	base	VERB
ftr-412	2236	25	requirements	requirement	NOUN
ftr-412	2236	26	.	.	PUNCT
ftr-412	2237	1	form	form	NOUN
ftr-412	2237	2	ar8453ol	ar8453ol	PROPN
ftr-412	2237	3	needs	need	VERB
ftr-412	2237	4	to	to	PART
ftr-412	2237	5	be	be	AUX
ftr-412	2237	6	filed	file	VERB
ftr-412	2237	7	with	with	ADP
ftr-412	2237	8	the	the	DET
ftr-412	2237	9	arkansas	arkansas	PROPN
ftr-412	2237	10	department	department	PROPN
ftr-412	2237	11	of	of	ADP
ftr-412	2237	12	revenue	revenue	NOUN
ftr-412	2237	13	to	to	PART
ftr-412	2237	14	support	support	VERB
ftr-412	2237	15	electronic	electronic	ADJ
ftr-412	2237	16	filings	filing	NOUN
ftr-412	2237	17	.	.	PUNCT
ftr-412	2238	1	(	(	PUNCT
ftr-412	2238	2	ark	ark	PROPN
ftr-412	2238	3	.	.	PUNCT
ftr-412	2239	1	reg	reg	PROPN
ftr-412	2239	2	.	.	PUNCT
ftr-412	2240	1	2000	2000	NUM
ftr-412	2240	2	-	-	SYM
ftr-412	2240	3	2(1	2(1	NUM
ftr-412	2240	4	)	)	PUNCT
ftr-412	2241	1	(	(	PUNCT
ftr-412	2241	2	e	e	NOUN
ftr-412	2241	3	)	)	PUNCT
ftr-412	2241	4	&	&	CCONJ
ftr-412	2241	5	(	(	PUNCT
ftr-412	2241	6	f	f	X
ftr-412	2241	7	)	)	PUNCT
ftr-412	2241	8	&	&	CCONJ
ftr-412	2241	9	5(a	5(a	NUM
ftr-412	2241	10	)	)	PUNCT
ftr-412	2241	11	)	)	PUNCT
ftr-412	2241	12	.	.	PUNCT
ftr-412	2242	1	an	an	DET
ftr-412	2242	2	electronic	electronic	ADJ
ftr-412	2242	3	funds	fund	NOUN
ftr-412	2242	4	transfer	transfer	NOUN
ftr-412	2242	5	system	system	NOUN
ftr-412	2242	6	is	be	AUX
ftr-412	2242	7	in	in	ADP
ftr-412	2242	8	place	place	NOUN
ftr-412	2242	9	and	and	CCONJ
ftr-412	2242	10	is	be	AUX
ftr-412	2242	11	required	require	VERB
ftr-412	2242	12	for	for	ADP
ftr-412	2242	13	all	all	DET
ftr-412	2242	14	taxpayer	taxpayer	NOUN
ftr-412	2242	15	with	with	ADP
ftr-412	2242	16	liabilities	liability	NOUN
ftr-412	2242	17	in	in	ADP
ftr-412	2242	18	excess	excess	NOUN
ftr-412	2242	19	of	of	ADP
ftr-412	2242	20	$	$	SYM
ftr-412	2242	21	20,000	20,000	NUM
ftr-412	2242	22	(	(	PUNCT
ftr-412	2242	23	ark	ark	PROPN
ftr-412	2242	24	.	.	PROPN
ftr-412	2242	25	code	code	PROPN
ftr-412	2242	26	ann	ann	PROPN
ftr-412	2242	27	.	.	PUNCT
ftr-412	2243	1	§	§	PROPN
ftr-412	2243	2	26	26	NUM
ftr-412	2243	3	-	-	SYM
ftr-412	2243	4	19	19	NUM
ftr-412	2243	5	-	-	PUNCT
ftr-412	2243	6	104	104	NUM
ftr-412	2243	7	&	&	CCONJ
ftr-412	2243	8	105(a)(1	105(a)(1	NUM
ftr-412	2243	9	)	)	PUNCT
ftr-412	2243	10	;	;	PUNCT
ftr-412	2243	11	ark	ark	PROPN
ftr-412	2243	12	.	.	PUNCT
ftr-412	2244	1	reg	reg	PROPN
ftr-412	2244	2	.	.	PUNCT
ftr-412	2245	1	2000	2000	NUM
ftr-412	2245	2	-	-	SYM
ftr-412	2245	3	5	5	NUM
ftr-412	2245	4	)	)	PUNCT
ftr-412	2245	5	.	.	PUNCT
ftr-412	2246	1	(	(	PUNCT
ftr-412	2246	2	4	4	X
ftr-412	2246	3	)	)	PUNCT
ftr-412	2246	4	all	all	DET
ftr-412	2246	5	ruling	rule	VERB
ftr-412	2246	6	requests	request	NOUN
ftr-412	2246	7	must	must	AUX
ftr-412	2246	8	be	be	AUX
ftr-412	2246	9	submitted	submit	VERB
ftr-412	2246	10	in	in	ADP
ftr-412	2246	11	writing	writing	NOUN
ftr-412	2246	12	.	.	PUNCT
ftr-412	2247	1	no	no	DET
ftr-412	2247	2	provision	provision	NOUN
ftr-412	2247	3	is	be	AUX
ftr-412	2247	4	made	make	VERB
ftr-412	2247	5	for	for	ADP
ftr-412	2247	6	electronic	electronic	ADJ
ftr-412	2247	7	filing	filing	NOUN
ftr-412	2247	8	of	of	ADP
ftr-412	2247	9	these	these	DET
ftr-412	2247	10	requests	request	NOUN
ftr-412	2247	11	,	,	PUNCT
ftr-412	2247	12	and	and	CCONJ
ftr-412	2247	13	all	all	DET
ftr-412	2247	14	correspondence	correspondence	NOUN
ftr-412	2247	15	outside	outside	ADP
ftr-412	2247	16	of	of	ADP
ftr-412	2247	17	the	the	DET
ftr-412	2247	18	prescribed	prescribed	ADJ
ftr-412	2247	19	ruling	rule	VERB
ftr-412	2247	20	request	request	NOUN
ftr-412	2247	21	format	format	NOUN
ftr-412	2247	22	are	be	AUX
ftr-412	2247	23	not	not	PART
ftr-412	2247	24	binding	bind	VERB
ftr-412	2247	25	(	(	PUNCT
ftr-412	2247	26	ark	ark	PROPN
ftr-412	2247	27	.	.	PUNCT
ftr-412	2247	28	reg	reg	PROPN
ftr-412	2247	29	.	.	PUNCT
ftr-412	2248	1	§	§	PROPN
ftr-412	2248	2	gr-75	gr-75	NUM
ftr-412	2248	3	&	&	CCONJ
ftr-412	2248	4	76	76	NUM
ftr-412	2248	5	)	)	PUNCT
ftr-412	2248	6	at	at	ADP
ftr-412	2248	7	http://www.arkansas.gov/dfa/rules/et1992_4.pdf	http://www.arkansas.gov/dfa/rules/et1992_4.pdf	PROPN
ftr-412	2248	8	.	.	PUNCT
ftr-412	2249	1	the	the	DET
ftr-412	2249	2	arkansas	arkansas	PROPN
ftr-412	2249	3	system	system	NOUN
ftr-412	2249	4	is	be	AUX
ftr-412	2249	5	neither	neither	CCONJ
ftr-412	2249	6	fully	fully	ADV
ftr-412	2249	7	transactional	transactional	ADJ
ftr-412	2249	8	,	,	PUNCT
ftr-412	2249	9	nor	nor	CCONJ
ftr-412	2249	10	is	be	AUX
ftr-412	2249	11	it	it	PRON
ftr-412	2249	12	two	two	NUM
ftr-412	2249	13	-	-	PUNCT
ftr-412	2249	14	way	way	NOUN
ftr-412	2249	15	interactional	interactional	NOUN
ftr-412	2249	16	due	due	ADP
ftr-412	2249	17	to	to	ADP
ftr-412	2249	18	the	the	DET
ftr-412	2249	19	paperbased	paperbased	ADJ
ftr-412	2249	20	signature	signature	NOUN
ftr-412	2249	21	requirements	requirement	NOUN
ftr-412	2249	22	.	.	PUNCT
ftr-412	2250	1	california	california	PROPN
ftr-412	2250	2	.	.	PUNCT
ftr-412	2251	1	tax	tax	PROPN
ftr-412	2251	2	administration	administration	PROPN
ftr-412	2251	3	&	&	CCONJ
ftr-412	2251	4	technology	technology	PROPN
ftr-412	2251	5	.	.	PUNCT
ftr-412	2252	1	california	california	PROPN
ftr-412	2252	2	is	be	AUX
ftr-412	2252	3	a	a	DET
ftr-412	2252	4	“	"	PUNCT
ftr-412	2252	5	stage	stage	NOUN
ftr-412	2252	6	2	2	NUM
ftr-412	2252	7	”	"	PUNCT
ftr-412	2252	8	benchmarked	benchmarke	VERB
ftr-412	2252	9	jurisdiction	jurisdiction	NOUN
ftr-412	2252	10	.	.	PUNCT
ftr-412	2253	1	(	(	PUNCT
ftr-412	2253	2	1	1	X
ftr-412	2253	3	)	)	PUNCT
ftr-412	2253	4	comprehensive	comprehensive	ADJ
ftr-412	2253	5	web	web	NOUN
ftr-412	2253	6	-	-	PUNCT
ftr-412	2253	7	based	base	VERB
ftr-412	2253	8	tax	tax	NOUN
ftr-412	2253	9	information	information	NOUN
ftr-412	2253	10	is	be	AUX
ftr-412	2253	11	provided	provide	VERB
ftr-412	2253	12	.	.	PUNCT
ftr-412	2254	1	(	(	PUNCT
ftr-412	2254	2	2	2	X
ftr-412	2254	3	)	)	PUNCT
ftr-412	2254	4	forms	form	VERB
ftr-412	2254	5	documents	document	NOUN
ftr-412	2254	6	and	and	CCONJ
ftr-412	2254	7	instructions	instruction	NOUN
ftr-412	2254	8	are	be	AUX
ftr-412	2254	9	available	available	ADJ
ftr-412	2254	10	on	on	ADP
ftr-412	2254	11	the	the	DET
ftr-412	2254	12	web	web	NOUN
ftr-412	2254	13	and	and	CCONJ
ftr-412	2254	14	can	can	AUX
ftr-412	2254	15	be	be	AUX
ftr-412	2254	16	downloaded	download	VERB
ftr-412	2254	17	at	at	ADP
ftr-412	2254	18	http://www.boe.ca.gov	http://www.boe.ca.gov	PROPN
ftr-412	2254	19	.	.	PUNCT
ftr-412	2255	1	(	(	PUNCT
ftr-412	2255	2	3	3	X
ftr-412	2255	3	)	)	PUNCT
ftr-412	2255	4	the	the	DET
ftr-412	2255	5	california	california	PROPN
ftr-412	2255	6	state	state	PROPN
ftr-412	2255	7	board	board	PROPN
ftr-412	2255	8	of	of	ADP
ftr-412	2255	9	equalization	equalization	NOUN
ftr-412	2255	10	(	(	PUNCT
ftr-412	2255	11	sbe	sbe	PROPN
ftr-412	2255	12	)	)	PUNCT
ftr-412	2255	13	launched	launch	VERB
ftr-412	2255	14	its	its	PRON
ftr-412	2255	15	free	free	ADJ
ftr-412	2255	16	electronic	electronic	ADJ
ftr-412	2255	17	filing	filing	NOUN
ftr-412	2255	18	or	or	CCONJ
ftr-412	2255	19	“	"	PUNCT
ftr-412	2255	20	boe	boe	PROPN
ftr-412	2255	21	-	-	PUNCT
ftr-412	2255	22	file	file	NOUN
ftr-412	2255	23	”	"	PUNCT
ftr-412	2255	24	service	service	NOUN
ftr-412	2255	25	for	for	ADP
ftr-412	2255	26	california	california	PROPN
ftr-412	2255	27	sales	sale	NOUN
ftr-412	2255	28	and	and	CCONJ
ftr-412	2255	29	use	use	VERB
ftr-412	2255	30	tax	tax	NOUN
ftr-412	2255	31	returns	return	NOUN
ftr-412	2255	32	of	of	ADP
ftr-412	2255	33	eligible	eligible	ADJ
ftr-412	2255	34	taxpayers	taxpayer	NOUN
ftr-412	2255	35	in	in	ADP
ftr-412	2255	36	2005	2005	NUM
ftr-412	2255	37	.	.	PUNCT
ftr-412	2256	1	it	it	PRON
ftr-412	2256	2	can	can	AUX
ftr-412	2256	3	be	be	AUX
ftr-412	2256	4	accessed	access	VERB
ftr-412	2256	5	under	under	ADP
ftr-412	2256	6	“	"	PUNCT
ftr-412	2256	7	e	e	NOUN
ftr-412	2256	8	-	-	NOUN
ftr-412	2256	9	file	file	NOUN
ftr-412	2256	10	”	"	PUNCT
ftr-412	2256	11	at	at	ADP
ftr-412	2256	12	www.boe.ca.gov	www.boe.ca.gov	NOUN
ftr-412	2256	13	.	.	PUNCT
ftr-412	2257	1	electronic	electronic	ADJ
ftr-412	2257	2	filing	filing	NOUN
ftr-412	2257	3	of	of	ADP
ftr-412	2257	4	sales	sale	NOUN
ftr-412	2257	5	and	and	CCONJ
ftr-412	2257	6	use	use	VERB
ftr-412	2257	7	tax	tax	NOUN
ftr-412	2257	8	returns	return	NOUN
ftr-412	2257	9	has	have	AUX
ftr-412	2257	10	been	be	AUX
ftr-412	2257	11	available	available	ADJ
ftr-412	2257	12	since	since	SCONJ
ftr-412	2257	13	2001	2001	NUM
ftr-412	2257	14	through	through	ADP
ftr-412	2257	15	third	third	ADJ
ftr-412	2257	16	party	party	NOUN
ftr-412	2257	17	service	service	NOUN
ftr-412	2257	18	providers	provider	NOUN
ftr-412	2257	19	that	that	PRON
ftr-412	2257	20	charged	charge	VERB
ftr-412	2257	21	fees	fee	NOUN
ftr-412	2257	22	ranging	range	VERB
ftr-412	2257	23	from	from	ADP
ftr-412	2257	24	$	$	SYM
ftr-412	2257	25	4.95	4.95	NUM
ftr-412	2257	26	to	to	ADP
ftr-412	2257	27	$	$	SYM
ftr-412	2257	28	9.95	9.95	NUM
ftr-412	2257	29	.	.	PUNCT
ftr-412	2258	1	(	(	PUNCT
ftr-412	2258	2	cal	cal	X
ftr-412	2258	3	.	.	PUNCT
ftr-412	2258	4	rev	rev	PROPN
ftr-412	2258	5	.	.	PROPN
ftr-412	2258	6	&	&	CCONJ
ftr-412	2258	7	tax	tax	PROPN
ftr-412	2258	8	code	code	PROPN
ftr-412	2258	9	§	§	PROPN
ftr-412	2258	10	6452	6452	NUM
ftr-412	2258	11	;	;	PUNCT
ftr-412	2258	12	news	news	NOUN
ftr-412	2258	13	release	release	NOUN
ftr-412	2258	14	,	,	PUNCT
ftr-412	2258	15	no	no	INTJ
ftr-412	2258	16	.	.	NOUN
ftr-412	2258	17	63	63	NUM
ftr-412	2258	18	-	-	SYM
ftr-412	2258	19	c	c	NOUN
ftr-412	2258	20	,	,	PUNCT
ftr-412	2258	21	cal	cal	PROPN
ftr-412	2258	22	.	.	PUNCT
ftr-412	2259	1	state	state	NOUN
ftr-412	2259	2	board	board	PROPN
ftr-412	2259	3	of	of	ADP
ftr-412	2259	4	equalization	equalization	PROPN
ftr-412	2259	5	,	,	PUNCT
ftr-412	2259	6	sept	sept	PROPN
ftr-412	2259	7	.	.	PROPN
ftr-412	2259	8	20	20	NUM
ftr-412	2259	9	,	,	PUNCT
ftr-412	2259	10	2005	2005	NUM
ftr-412	2259	11	)	)	PUNCT
ftr-412	2259	12	.	.	PUNCT
ftr-412	2260	1	an	an	DET
ftr-412	2260	2	electronic	electronic	ADJ
ftr-412	2260	3	funds	fund	NOUN
ftr-412	2260	4	transfer	transfer	NOUN
ftr-412	2260	5	system	system	NOUN
ftr-412	2260	6	is	be	AUX
ftr-412	2260	7	available	available	ADJ
ftr-412	2260	8	,	,	PUNCT
ftr-412	2260	9	and	and	CCONJ
ftr-412	2260	10	is	be	AUX
ftr-412	2260	11	mandatory	mandatory	ADJ
ftr-412	2260	12	for	for	ADP
ftr-412	2260	13	taxpayers	taxpayer	NOUN
ftr-412	2260	14	with	with	ADP
ftr-412	2260	15	an	an	DET
ftr-412	2260	16	estimated	estimate	VERB
ftr-412	2260	17	tax	tax	NOUN
ftr-412	2260	18	liability	liability	NOUN
ftr-412	2260	19	of	of	ADP
ftr-412	2260	20	$	$	SYM
ftr-412	2260	21	10,000	10,000	NUM
ftr-412	2260	22	per	per	ADP
ftr-412	2260	23	month	month	NOUN
ftr-412	2260	24	(	(	PUNCT
ftr-412	2260	25	cal	cal	PROPN
ftr-412	2260	26	.	.	PUNCT
ftr-412	2261	1	rev	rev	PROPN
ftr-412	2261	2	.	.	PROPN
ftr-412	2261	3	&	&	CCONJ
ftr-412	2261	4	tax	tax	PROPN
ftr-412	2261	5	code	code	PROPN
ftr-412	2261	6	§	§	PROPN
ftr-412	2261	7	6479.3	6479.3	NUM
ftr-412	2261	8	)	)	PUNCT
ftr-412	2261	9	.	.	PUNCT
ftr-412	2262	1	there	there	PRON
ftr-412	2262	2	are	be	VERB
ftr-412	2262	3	some	some	DET
ftr-412	2262	4	unusual	unusual	ADJ
ftr-412	2262	5	aspects	aspect	NOUN
ftr-412	2262	6	to	to	ADP
ftr-412	2262	7	e	e	NOUN
ftr-412	2262	8	-	-	NOUN
ftr-412	2262	9	filing	filing	NOUN
ftr-412	2262	10	in	in	ADP
ftr-412	2262	11	california	california	PROPN
ftr-412	2262	12	which	which	PRON
ftr-412	2262	13	make	make	VERB
ftr-412	2262	14	it	it	PRON
ftr-412	2262	15	not	not	PART
ftr-412	2262	16	a	a	DET
ftr-412	2262	17	“	"	PUNCT
ftr-412	2262	18	stage	stage	NOUN
ftr-412	2262	19	3	3	NUM
ftr-412	2262	20	”	"	PUNCT
ftr-412	2262	21	jurisdiction	jurisdiction	NOUN
ftr-412	2262	22	:	:	PUNCT
ftr-412	2262	23	(	(	PUNCT
ftr-412	2262	24	a	a	X
ftr-412	2262	25	)	)	PUNCT
ftr-412	2262	26	e	e	NOUN
ftr-412	2262	27	-	-	NOUN
ftr-412	2262	28	filing	filing	NOUN
ftr-412	2262	29	is	be	AUX
ftr-412	2262	30	limited	limit	VERB
ftr-412	2262	31	to	to	ADP
ftr-412	2262	32	taxpayers	taxpayer	NOUN
ftr-412	2262	33	who	who	PRON
ftr-412	2262	34	file	file	VERB
ftr-412	2262	35	form	form	NOUN
ftr-412	2262	36	boe-401	boe-401	NOUN
ftr-412	2262	37	-	-	PUNCT
ftr-412	2262	38	a	a	NOUN
ftr-412	2262	39	,	,	PUNCT
ftr-412	2262	40	with	with	ADP
ftr-412	2262	41	schedule	schedule	NOUN
ftr-412	2262	42	a	a	DET
ftr-412	2262	43	only	only	ADV
ftr-412	2262	44	;	;	PUNCT
ftr-412	2262	45	or	or	CCONJ
ftr-412	2262	46	form	form	VERB
ftr-412	2262	47	boe-401	boe-401	NOUN
ftr-412	2262	48	-	-	PUNCT
ftr-412	2262	49	ez	ez	NOUN
ftr-412	2262	50	,	,	PUNCT
ftr-412	2262	51	and	and	CCONJ
ftr-412	2262	52	who	who	PRON
ftr-412	2262	53	conduct	conduct	VERB
ftr-412	2262	54	business	business	NOUN
ftr-412	2262	55	at	at	ADP
ftr-412	2262	56	a	a	DET
ftr-412	2262	57	single	single	ADJ
ftr-412	2262	58	location	location	NOUN
ftr-412	2262	59	,	,	PUNCT
ftr-412	2262	60	and	and	CCONJ
ftr-412	2262	61	(	(	PUNCT
ftr-412	2262	62	b	b	NOUN
ftr-412	2262	63	)	)	PUNCT
ftr-412	2262	64	e	e	NOUN
ftr-412	2262	65	-	-	NOUN
ftr-412	2262	66	filing	filing	NOUN
ftr-412	2262	67	is	be	AUX
ftr-412	2262	68	not	not	PART
ftr-412	2262	69	allowed	allow	VERB
ftr-412	2262	70	for	for	ADP
ftr-412	2262	71	taxpayers	taxpayer	NOUN
ftr-412	2262	72	required	require	VERB
ftr-412	2262	73	to	to	PART
ftr-412	2262	74	make	make	VERB
ftr-412	2262	75	prepayments	prepayment	NOUN
ftr-412	2262	76	or	or	CCONJ
ftr-412	2262	77	to	to	PART
ftr-412	2262	78	pay	pay	VERB
ftr-412	2262	79	taxes	taxis	NOUN
ftr-412	2262	80	by	by	ADP
ftr-412	2262	81	electronic	electronic	ADJ
ftr-412	2262	82	funds	fund	NOUN
ftr-412	2262	83	transfer	transfer	NOUN
ftr-412	2262	84	(	(	PUNCT
ftr-412	2262	85	eft	eft	PROPN
ftr-412	2262	86	)	)	PUNCT
ftr-412	2262	87	.	.	PUNCT
ftr-412	2263	1	(	(	PUNCT
ftr-412	2263	2	ca	ca	AUX
ftr-412	2263	3	.	.	PUNCT
ftr-412	2263	4	sbe	sbe	VERB
ftr-412	2263	5	tax	tax	NOUN
ftr-412	2263	6	info	info	NOUN
ftr-412	2263	7	.	.	PUNCT
ftr-412	2264	1	bull	bull	NOUN
ftr-412	2264	2	.	.	PUNCT
ftr-412	2265	1	no	no	INTJ
ftr-412	2265	2	.	.	NOUN
ftr-412	2266	1	12	12	NUM
ftr-412	2266	2	-	-	SYM
ftr-412	2266	3	1	1	NUM
ftr-412	2266	4	-	-	NUM
ftr-412	2266	5	05	05	NUM
ftr-412	2266	6	(	(	PUNCT
ftr-412	2266	7	dec	dec	PROPN
ftr-412	2266	8	.	.	PROPN
ftr-412	2266	9	1	1	NUM
ftr-412	2266	10	,	,	PUNCT
ftr-412	2266	11	2005	2005	NUM
ftr-412	2266	12	)	)	PUNCT
ftr-412	2266	13	.	.	PUNCT
ftr-412	2267	1	(	(	PUNCT
ftr-412	2267	2	4	4	X
ftr-412	2267	3	)	)	PUNCT
ftr-412	2267	4	a	a	DET
ftr-412	2267	5	person	person	NOUN
ftr-412	2267	6	can	can	AUX
ftr-412	2267	7	request	request	VERB
ftr-412	2267	8	an	an	DET
ftr-412	2267	9	opinion	opinion	NOUN
ftr-412	2267	10	on	on	ADP
ftr-412	2267	11	the	the	DET
ftr-412	2267	12	application	application	NOUN
ftr-412	2267	13	of	of	ADP
ftr-412	2267	14	sales	sale	NOUN
ftr-412	2267	15	or	or	CCONJ
ftr-412	2267	16	use	use	VERB
ftr-412	2267	17	tax	tax	NOUN
ftr-412	2267	18	.	.	PUNCT
ftr-412	2268	1	these	these	DET
ftr-412	2268	2	opinions	opinion	NOUN
ftr-412	2268	3	are	be	AUX
ftr-412	2268	4	not	not	PART
ftr-412	2268	5	rulings	ruling	NOUN
ftr-412	2268	6	and	and	CCONJ
ftr-412	2268	7	are	be	AUX
ftr-412	2268	8	not	not	PART
ftr-412	2268	9	issued	issue	VERB
ftr-412	2268	10	or	or	CCONJ
ftr-412	2268	11	allowed	allow	VERB
ftr-412	2268	12	to	to	PART
ftr-412	2268	13	be	be	AUX
ftr-412	2268	14	requested	request	VERB
ftr-412	2268	15	electronically	electronically	ADV
ftr-412	2268	16	(	(	PUNCT
ftr-412	2268	17	cal	cal	X
ftr-412	2268	18	.	.	PUNCT
ftr-412	2269	1	rev	rev	PROPN
ftr-412	2269	2	.	.	PROPN
ftr-412	2269	3	&	&	CCONJ
ftr-412	2269	4	tax	tax	PROPN
ftr-412	2269	5	code	code	PROPN
ftr-412	2269	6	§	§	PROPN
ftr-412	2269	7	6596	6596	NUM
ftr-412	2269	8	;	;	PUNCT
ftr-412	2269	9	cal	cal	X
ftr-412	2269	10	.	.	PUNCT
ftr-412	2269	11	code	code	NOUN
ftr-412	2269	12	regs	reg	NOUN
ftr-412	2269	13	.	.	PUNCT
ftr-412	2270	1	rev	rev	PROPN
ftr-412	2270	2	.	.	PROPN
ftr-412	2270	3	&	&	CCONJ
ftr-412	2270	4	tax	tax	PROPN
ftr-412	2270	5	1705(b)(1	1705(b)(1	NUM
ftr-412	2270	6	)	)	PUNCT
ftr-412	2270	7	)	)	PUNCT
ftr-412	2270	8	.	.	PUNCT
ftr-412	2271	1	in	in	ADP
ftr-412	2271	2	addition	addition	NOUN
ftr-412	2271	3	,	,	PUNCT
ftr-412	2271	4	because	because	SCONJ
ftr-412	2271	5	there	there	PRON
ftr-412	2271	6	is	be	VERB
ftr-412	2271	7	no	no	DET
ftr-412	2271	8	provision	provision	NOUN
ftr-412	2271	9	for	for	ADP
ftr-412	2271	10	digital	digital	ADJ
ftr-412	2271	11	case	case	NOUN
ftr-412	2271	12	handling	handling	NOUN
ftr-412	2271	13	,	,	PUNCT
ftr-412	2271	14	decision	decision	NOUN
ftr-412	2271	15	,	,	PUNCT
ftr-412	2271	16	and	and	CCONJ
ftr-412	2271	17	delivery	delivery	NOUN
ftr-412	2271	18	functions	function	NOUN
ftr-412	2271	19	,	,	PUNCT
ftr-412	2271	20	the	the	DET
ftr-412	2271	21	system	system	NOUN
ftr-412	2271	22	is	be	AUX
ftr-412	2271	23	not	not	PART
ftr-412	2271	24	fully	fully	ADV
ftr-412	2271	25	transactional	transactional	ADJ
ftr-412	2271	26	.	.	PUNCT
ftr-412	2272	1	colorado	colorado	PROPN
ftr-412	2272	2	.	.	PUNCT
ftr-412	2273	1	tax	tax	PROPN
ftr-412	2273	2	administration	administration	PROPN
ftr-412	2273	3	&	&	CCONJ
ftr-412	2273	4	technology	technology	PROPN
ftr-412	2273	5	.	.	PUNCT
ftr-412	2274	1	colorado	colorado	PROPN
ftr-412	2274	2	is	be	AUX
ftr-412	2274	3	a	a	DET
ftr-412	2274	4	“	"	PUNCT
ftr-412	2274	5	stage	stage	NOUN
ftr-412	2274	6	2	2	NUM
ftr-412	2274	7	”	"	PUNCT
ftr-412	2274	8	benchmarked	benchmarke	VERB
ftr-412	2274	9	jurisdiction	jurisdiction	NOUN
ftr-412	2274	10	.	.	PUNCT
ftr-412	2275	1	(	(	PUNCT
ftr-412	2275	2	1	1	X
ftr-412	2275	3	)	)	PUNCT
ftr-412	2275	4	comprehensive	comprehensive	ADJ
ftr-412	2275	5	web	web	NOUN
ftr-412	2275	6	-	-	PUNCT
ftr-412	2275	7	based	base	VERB
ftr-412	2275	8	tax	tax	NOUN
ftr-412	2275	9	information	information	NOUN
ftr-412	2275	10	is	be	AUX
ftr-412	2275	11	provided	provide	VERB
ftr-412	2275	12	.	.	PUNCT
ftr-412	2276	1	(	(	PUNCT
ftr-412	2276	2	2	2	X
ftr-412	2276	3	)	)	PUNCT
ftr-412	2276	4	forms	form	VERB
ftr-412	2276	5	documents	document	NOUN
ftr-412	2276	6	and	and	CCONJ
ftr-412	2276	7	instructions	instruction	NOUN
ftr-412	2276	8	are	be	AUX
ftr-412	2276	9	available	available	ADJ
ftr-412	2276	10	on	on	ADP
ftr-412	2276	11	the	the	DET
ftr-412	2276	12	web	web	NOUN
ftr-412	2276	13	and	and	CCONJ
ftr-412	2276	14	can	can	AUX
ftr-412	2276	15	be	be	AUX
ftr-412	2276	16	downloaded	download	VERB
ftr-412	2276	17	at	at	ADP
ftr-412	2276	18	http://www.revenue.state.co.us/main/home.asp	http://www.revenue.state.co.us/main/home.asp	NOUN
ftr-412	2276	19	.	.	PUNCT
ftr-412	2277	1	(	(	PUNCT
ftr-412	2277	2	3	3	X
ftr-412	2277	3	)	)	PUNCT
ftr-412	2277	4	the	the	DET
ftr-412	2277	5	executive	executive	ADJ
ftr-412	2277	6	director	director	NOUN
ftr-412	2277	7	is	be	AUX
ftr-412	2277	8	authorized	authorize	VERB
ftr-412	2277	9	to	to	PART
ftr-412	2277	10	prescribe	prescribe	VERB
ftr-412	2277	11	(	(	PUNCT
ftr-412	2277	12	through	through	ADP
ftr-412	2277	13	rules	rule	NOUN
ftr-412	2277	14	and	and	CCONJ
ftr-412	2277	15	regulations	regulation	NOUN
ftr-412	2277	16	)	)	PUNCT
ftr-412	2277	17	voluntary	voluntary	ADJ
ftr-412	2277	18	alternative	alternative	ADJ
ftr-412	2277	19	methods	method	NOUN
ftr-412	2277	20	for	for	ADP
ftr-412	2277	21	the	the	DET
ftr-412	2277	22	making	making	NOUN
ftr-412	2277	23	,	,	PUNCT
ftr-412	2277	24	filing	filing	NOUN
ftr-412	2277	25	,	,	PUNCT
ftr-412	2277	26	signing	signing	NOUN
ftr-412	2277	27	,	,	PUNCT
ftr-412	2277	28	subscribing	subscribing	NOUN
ftr-412	2277	29	,	,	PUNCT
ftr-412	2277	30	verifying	verifying	NOUN
ftr-412	2277	31	,	,	PUNCT
ftr-412	2277	32	transmitting	transmitting	NOUN
ftr-412	2277	33	,	,	PUNCT
ftr-412	2277	34	receiving	receiving	NOUN
ftr-412	2277	35	,	,	PUNCT
ftr-412	2277	36	or	or	CCONJ
ftr-412	2277	37	storing	storing	NOUN
ftr-412	2277	38	of	of	ADP
ftr-412	2277	39	returns	return	NOUN
ftr-412	2277	40	(	(	PUNCT
ftr-412	2277	41	colo	colo	PROPN
ftr-412	2277	42	.	.	PUNCT
ftr-412	2278	1	rev	rev	PROPN
ftr-412	2278	2	.	.	PROPN
ftr-412	2278	3	stat	stat	PROPN
ftr-412	2278	4	.	.	PUNCT
ftr-412	2279	1	§	§	PROPN
ftr-412	2279	2	3921	3921	NUM
ftr-412	2279	3	-	-	SYM
ftr-412	2279	4	120(1	120(1	NUM
ftr-412	2279	5	)	)	PUNCT
ftr-412	2279	6	&	&	CCONJ
ftr-412	2279	7	(	(	PUNCT
ftr-412	2279	8	3	3	NUM
ftr-412	2279	9	)	)	PUNCT
ftr-412	2279	10	)	)	PUNCT
ftr-412	2279	11	.	.	PUNCT
ftr-412	2280	1	although	although	SCONJ
ftr-412	2280	2	there	there	PRON
ftr-412	2280	3	are	be	VERB
ftr-412	2280	4	provisions	provision	NOUN
ftr-412	2280	5	for	for	ADP
ftr-412	2280	6	electronic	electronic	ADJ
ftr-412	2280	7	filing	filing	NOUN
ftr-412	2280	8	of	of	ADP
ftr-412	2280	9	personal	personal	ADJ
ftr-412	2280	10	736	736	NUM
ftr-412	2280	11	florida	florida	PROPN
ftr-412	2280	12	tax	tax	NOUN
ftr-412	2280	13	review	review	NOUN
ftr-412	2280	14	vol	vol	NOUN
ftr-412	2280	15	.	.	PUNCT
ftr-412	2281	1	7:10	7:10	NUM
ftr-412	2281	2	income	income	NOUN
ftr-412	2281	3	tax	tax	NOUN
ftr-412	2281	4	and	and	CCONJ
ftr-412	2281	5	fuel	fuel	NOUN
ftr-412	2281	6	tax	tax	NOUN
ftr-412	2281	7	,	,	PUNCT
ftr-412	2281	8	the	the	PRON
ftr-412	2281	9	is	be	AUX
ftr-412	2281	10	no	no	DET
ftr-412	2281	11	authorization	authorization	NOUN
ftr-412	2281	12	for	for	ADP
ftr-412	2281	13	e	e	NOUN
ftr-412	2281	14	-	-	NOUN
ftr-412	2281	15	filing	file	VERB
ftr-412	2281	16	sales	sale	NOUN
ftr-412	2281	17	and	and	CCONJ
ftr-412	2281	18	use	use	VERB
ftr-412	2281	19	taxes	taxis	NOUN
ftr-412	2281	20	(	(	PUNCT
ftr-412	2281	21	colo	colo	PROPN
ftr-412	2281	22	.	.	PUNCT
ftr-412	2282	1	rev	rev	PROPN
ftr-412	2282	2	.	.	PROPN
ftr-412	2282	3	stat	stat	PROPN
ftr-412	2282	4	.	.	PUNCT
ftr-412	2283	1	§	§	PROPN
ftr-412	2283	2	§	§	PROPN
ftr-412	2283	3	39	39	NUM
ftr-412	2283	4	-	-	SYM
ftr-412	2283	5	22	22	NUM
ftr-412	2283	6	-	-	PUNCT
ftr-412	2283	7	604960	604960	NUM
ftr-412	2283	8	;	;	PUNCT
ftr-412	2283	9	39	39	NUM
ftr-412	2283	10	-	-	SYM
ftr-412	2283	11	27	27	NUM
ftr-412	2283	12	-	-	SYM
ftr-412	2283	13	105	105	NUM
ftr-412	2283	14	)	)	PUNCT
ftr-412	2283	15	.	.	PUNCT
ftr-412	2284	1	an	an	DET
ftr-412	2284	2	exception	exception	NOUN
ftr-412	2284	3	is	be	AUX
ftr-412	2284	4	available	available	ADJ
ftr-412	2284	5	for	for	ADP
ftr-412	2284	6	“	"	PUNCT
ftr-412	2284	7	zero	zero	NUM
ftr-412	2284	8	”	"	PUNCT
ftr-412	2284	9	returns	return	NOUN
ftr-412	2284	10	,	,	PUNCT
ftr-412	2284	11	sales	sale	NOUN
ftr-412	2284	12	and	and	CCONJ
ftr-412	2284	13	use	use	VERB
ftr-412	2284	14	tax	tax	NOUN
ftr-412	2284	15	returns	return	NOUN
ftr-412	2284	16	where	where	SCONJ
ftr-412	2284	17	no	no	DET
ftr-412	2284	18	tax	tax	NOUN
ftr-412	2284	19	is	be	AUX
ftr-412	2284	20	due	due	ADJ
ftr-412	2284	21	.	.	PUNCT
ftr-412	2285	1	these	these	DET
ftr-412	2285	2	returns	return	NOUN
ftr-412	2285	3	may	may	AUX
ftr-412	2285	4	be	be	AUX
ftr-412	2285	5	filed	file	VERB
ftr-412	2285	6	electronically	electronically	ADV
ftr-412	2285	7	at	at	ADP
ftr-412	2285	8	http://www.taxview.state.co.us/zero/.	http://www.taxview.state.co.us/zero/.	PROPN
ftr-412	2285	9	colorado	colorado	NOUN
ftr-412	2285	10	has	have	VERB
ftr-412	2285	11	provisions	provision	NOUN
ftr-412	2285	12	for	for	ADP
ftr-412	2285	13	electronic	electronic	ADJ
ftr-412	2285	14	payments	payment	NOUN
ftr-412	2285	15	on	on	ADP
ftr-412	2285	16	the	the	DET
ftr-412	2285	17	main	main	ADJ
ftr-412	2285	18	web	web	NOUN
ftr-412	2285	19	site	site	NOUN
ftr-412	2285	20	,	,	PUNCT
ftr-412	2285	21	and	and	CCONJ
ftr-412	2285	22	has	have	VERB
ftr-412	2285	23	a	a	DET
ftr-412	2285	24	mandatory	mandatory	ADJ
ftr-412	2285	25	eft	eft	NOUN
ftr-412	2285	26	program	program	NOUN
ftr-412	2285	27	for	for	ADP
ftr-412	2285	28	taxpayers	taxpayer	NOUN
ftr-412	2285	29	owing	owe	VERB
ftr-412	2285	30	more	more	ADJ
ftr-412	2285	31	than	than	ADP
ftr-412	2285	32	$	$	SYM
ftr-412	2285	33	75,000	75,000	NUM
ftr-412	2285	34	that	that	PRON
ftr-412	2285	35	was	be	AUX
ftr-412	2285	36	put	put	VERB
ftr-412	2285	37	in	in	ADP
ftr-412	2285	38	place	place	NOUN
ftr-412	2285	39	january	january	PROPN
ftr-412	2285	40	1	1	NUM
ftr-412	2285	41	,	,	PUNCT
ftr-412	2285	42	2002	2002	NUM
ftr-412	2285	43	(	(	PUNCT
ftr-412	2285	44	colo	colo	PROPN
ftr-412	2285	45	.	.	PUNCT
ftr-412	2286	1	rev	rev	PROPN
ftr-412	2286	2	.	.	PROPN
ftr-412	2286	3	stat	stat	PROPN
ftr-412	2286	4	.	.	PUNCT
ftr-412	2287	1	§	§	PROPN
ftr-412	2287	2	39	39	NUM
ftr-412	2287	3	-	-	SYM
ftr-412	2287	4	26	26	NUM
ftr-412	2287	5	-	-	PUNCT
ftr-412	2287	6	105(5	105(5	NUM
ftr-412	2287	7	)	)	PUNCT
ftr-412	2287	8	;	;	PUNCT
ftr-412	2287	9	colo	colo	PROPN
ftr-412	2287	10	.	.	PUNCT
ftr-412	2288	1	code	code	NOUN
ftr-412	2288	2	regs	reg	NOUN
ftr-412	2288	3	.	.	PUNCT
ftr-412	2289	1	§	§	PROPN
ftr-412	2289	2	39	39	NUM
ftr-412	2289	3	-	-	SYM
ftr-412	2289	4	26105.5	26105.5	NUM
ftr-412	2289	5	;	;	PUNCT
ftr-412	2289	6	colo	colo	PROPN
ftr-412	2289	7	.	.	PUNCT
ftr-412	2290	1	pub	pub	NOUN
ftr-412	2290	2	.	.	PUNCT
ftr-412	2290	3	drp-5782	drp-5782	PROPN
ftr-412	2290	4	)	)	PUNCT
ftr-412	2290	5	.	.	PUNCT
ftr-412	2291	1	(	(	PUNCT
ftr-412	2291	2	4	4	X
ftr-412	2291	3	)	)	PUNCT
ftr-412	2291	4	there	there	PRON
ftr-412	2291	5	is	be	VERB
ftr-412	2291	6	currently	currently	ADV
ftr-412	2291	7	no	no	DET
ftr-412	2291	8	private	private	ADJ
ftr-412	2291	9	letter	letter	NOUN
ftr-412	2291	10	ruling	ruling	NOUN
ftr-412	2291	11	process	process	NOUN
ftr-412	2291	12	in	in	ADP
ftr-412	2291	13	colorado	colorado	PROPN
ftr-412	2291	14	,	,	PUNCT
ftr-412	2291	15	although	although	SCONJ
ftr-412	2291	16	one	one	NUM
ftr-412	2291	17	had	have	VERB
ftr-412	2291	18	bee	bee	NOUN
ftr-412	2291	19	considered	consider	VERB
ftr-412	2291	20	in	in	ADP
ftr-412	2291	21	1999	1999	NUM
ftr-412	2291	22	.	.	PUNCT
ftr-412	2292	1	technically	technically	ADV
ftr-412	2292	2	,	,	PUNCT
ftr-412	2292	3	the	the	DET
ftr-412	2292	4	statutes	statute	NOUN
ftr-412	2292	5	only	only	ADV
ftr-412	2292	6	allows	allow	VERB
ftr-412	2292	7	for	for	ADP
ftr-412	2292	8	an	an	DET
ftr-412	2292	9	administrative	administrative	ADJ
ftr-412	2292	10	hearing	hearing	NOUN
ftr-412	2292	11	before	before	ADP
ftr-412	2292	12	the	the	DET
ftr-412	2292	13	director	director	NOUN
ftr-412	2292	14	to	to	PART
ftr-412	2292	15	produce	produce	VERB
ftr-412	2292	16	a	a	DET
ftr-412	2292	17	“	"	PUNCT
ftr-412	2292	18	ruling	ruling	NOUN
ftr-412	2292	19	by	by	ADP
ftr-412	2292	20	the	the	DET
ftr-412	2292	21	director	director	NOUN
ftr-412	2292	22	”	"	PUNCT
ftr-412	2292	23	.	.	PUNCT
ftr-412	2293	1	(	(	PUNCT
ftr-412	2293	2	colo	colo	PROPN
ftr-412	2293	3	.	.	PUNCT
ftr-412	2294	1	dep’t	dep’t	PROPN
ftr-412	2294	2	.	.	PUNCT
ftr-412	2295	1	rev	rev	PROPN
ftr-412	2295	2	.	.	PROPN
ftr-412	2295	3	annual	annual	ADJ
ftr-412	2295	4	liaison	liaison	NOUN
ftr-412	2295	5	meeting	meeting	NOUN
ftr-412	2295	6	with	with	ADP
ftr-412	2295	7	cpa	cpa	PROPN
ftr-412	2295	8	soc	soc	PROPN
ftr-412	2295	9	.	.	PUNCT
ftr-412	2295	10	,	,	PUNCT
ftr-412	2295	11	bar	bar	NOUN
ftr-412	2295	12	assoc	assoc	NOUN
ftr-412	2295	13	.	.	PUNCT
ftr-412	2296	1	enrolled	enrol	VERB
ftr-412	2296	2	agents	agent	NOUN
ftr-412	2296	3	&	&	CCONJ
ftr-412	2296	4	public	public	ADJ
ftr-412	2296	5	accountants	accountant	NOUN
ftr-412	2296	6	(	(	PUNCT
ftr-412	2296	7	nov	nov	PROPN
ftr-412	2296	8	.	.	PROPN
ftr-412	2296	9	18	18	NUM
ftr-412	2296	10	,	,	PUNCT
ftr-412	2296	11	1999	1999	NUM
ftr-412	2296	12	)	)	PUNCT
ftr-412	2296	13	.	.	PUNCT
ftr-412	2297	1	there	there	PRON
ftr-412	2297	2	is	be	VERB
ftr-412	2297	3	no	no	DET
ftr-412	2297	4	provision	provision	NOUN
ftr-412	2297	5	for	for	ADP
ftr-412	2297	6	digital	digital	ADJ
ftr-412	2297	7	case	case	NOUN
ftr-412	2297	8	handling	handling	NOUN
ftr-412	2297	9	,	,	PUNCT
ftr-412	2297	10	decision	decision	NOUN
ftr-412	2297	11	,	,	PUNCT
ftr-412	2297	12	and	and	CCONJ
ftr-412	2297	13	delivery	delivery	NOUN
ftr-412	2297	14	functions	function	NOUN
ftr-412	2297	15	.	.	PUNCT
ftr-412	2298	1	thus	thus	ADV
ftr-412	2298	2	,	,	PUNCT
ftr-412	2298	3	the	the	DET
ftr-412	2298	4	colorado	colorado	NOUN
ftr-412	2298	5	system	system	NOUN
ftr-412	2298	6	is	be	AUX
ftr-412	2298	7	neither	neither	CCONJ
ftr-412	2298	8	fully	fully	ADV
ftr-412	2298	9	transactional	transactional	ADJ
ftr-412	2298	10	,	,	PUNCT
ftr-412	2298	11	nor	nor	CCONJ
ftr-412	2298	12	is	be	AUX
ftr-412	2298	13	it	it	PRON
ftr-412	2298	14	two	two	NUM
ftr-412	2298	15	-	-	PUNCT
ftr-412	2298	16	way	way	NOUN
ftr-412	2298	17	interactional	interactional	NOUN
ftr-412	2298	18	.	.	PUNCT
ftr-412	2299	1	connecticut	connecticut	PROPN
ftr-412	2299	2	.	.	PUNCT
ftr-412	2300	1	tax	tax	PROPN
ftr-412	2300	2	administration	administration	PROPN
ftr-412	2300	3	&	&	CCONJ
ftr-412	2300	4	technology	technology	PROPN
ftr-412	2300	5	.	.	PUNCT
ftr-412	2301	1	connecticut	connecticut	PROPN
ftr-412	2301	2	is	be	AUX
ftr-412	2301	3	a	a	DET
ftr-412	2301	4	“	"	PUNCT
ftr-412	2301	5	stage	stage	NOUN
ftr-412	2301	6	3	3	NUM
ftr-412	2301	7	”	"	PUNCT
ftr-412	2301	8	benchmarked	benchmarke	VERB
ftr-412	2301	9	jurisdiction	jurisdiction	NOUN
ftr-412	2301	10	.	.	PUNCT
ftr-412	2302	1	(	(	PUNCT
ftr-412	2302	2	1	1	X
ftr-412	2302	3	)	)	PUNCT
ftr-412	2302	4	comprehensive	comprehensive	ADJ
ftr-412	2302	5	web	web	NOUN
ftr-412	2302	6	-	-	PUNCT
ftr-412	2302	7	based	base	VERB
ftr-412	2302	8	tax	tax	NOUN
ftr-412	2302	9	information	information	NOUN
ftr-412	2302	10	is	be	AUX
ftr-412	2302	11	provided	provide	VERB
ftr-412	2302	12	.	.	PUNCT
ftr-412	2303	1	(	(	PUNCT
ftr-412	2303	2	2	2	X
ftr-412	2303	3	)	)	PUNCT
ftr-412	2303	4	forms	form	VERB
ftr-412	2303	5	documents	document	NOUN
ftr-412	2303	6	and	and	CCONJ
ftr-412	2303	7	instructions	instruction	NOUN
ftr-412	2303	8	are	be	AUX
ftr-412	2303	9	available	available	ADJ
ftr-412	2303	10	on	on	ADP
ftr-412	2303	11	the	the	DET
ftr-412	2303	12	web	web	NOUN
ftr-412	2303	13	and	and	CCONJ
ftr-412	2303	14	can	can	AUX
ftr-412	2303	15	be	be	AUX
ftr-412	2303	16	downloaded	download	VERB
ftr-412	2303	17	at	at	ADP
ftr-412	2303	18	http://www.ct.gov/drs/site/default.asp	http://www.ct.gov/drs/site/default.asp	PROPN
ftr-412	2303	19	.	.	PUNCT
ftr-412	2304	1	(	(	PUNCT
ftr-412	2304	2	3	3	X
ftr-412	2304	3	)	)	PUNCT
ftr-412	2304	4	the	the	DET
ftr-412	2304	5	commissioner	commissioner	NOUN
ftr-412	2304	6	is	be	AUX
ftr-412	2304	7	authorized	authorize	VERB
ftr-412	2304	8	(	(	PUNCT
ftr-412	2304	9	by	by	ADP
ftr-412	2304	10	providing	provide	VERB
ftr-412	2304	11	notice	notice	NOUN
ftr-412	2304	12	in	in	ADP
ftr-412	2304	13	the	the	DET
ftr-412	2304	14	return	return	NOUN
ftr-412	2304	15	instructions	instruction	NOUN
ftr-412	2304	16	)	)	PUNCT
ftr-412	2304	17	to	to	PART
ftr-412	2304	18	allow	allow	VERB
ftr-412	2304	19	the	the	DET
ftr-412	2304	20	filing	filing	NOUN
ftr-412	2304	21	on	on	ADP
ftr-412	2304	22	any	any	DET
ftr-412	2304	23	tax	tax	NOUN
ftr-412	2304	24	return	return	NOUN
ftr-412	2304	25	through	through	ADP
ftr-412	2304	26	any	any	DET
ftr-412	2304	27	technology	technology	NOUN
ftr-412	2304	28	on	on	ADP
ftr-412	2304	29	an	an	DET
ftr-412	2304	30	ongoing	ongoing	ADJ
ftr-412	2304	31	basis	basis	NOUN
ftr-412	2304	32	as	as	SCONJ
ftr-412	2304	33	that	that	DET
ftr-412	2304	34	technology	technology	NOUN
ftr-412	2304	35	develops	develop	VERB
ftr-412	2304	36	(	(	PUNCT
ftr-412	2304	37	conn	conn	PROPN
ftr-412	2304	38	.	.	PROPN
ftr-412	2304	39	agencies	agencies	PROPN
ftr-412	2304	40	regs	regs	PROPN
ftr-412	2304	41	.	.	PUNCT
ftr-412	2305	1	§	§	PROPN
ftr-412	2305	2	12	12	NUM
ftr-412	2305	3	-	-	SYM
ftr-412	2305	4	690	690	NUM
ftr-412	2305	5	-	-	SYM
ftr-412	2305	6	1	1	NUM
ftr-412	2305	7	;	;	PUNCT
ftr-412	2305	8	conn	conn	PROPN
ftr-412	2305	9	.	.	PUNCT
ftr-412	2305	10	gen	gen	PROPN
ftr-412	2305	11	.	.	PROPN
ftr-412	2305	12	stat	stat	PROPN
ftr-412	2305	13	.	.	PUNCT
ftr-412	2306	1	§	§	PROPN
ftr-412	2306	2	12	12	NUM
ftr-412	2306	3	-	-	SYM
ftr-412	2306	4	690	690	NUM
ftr-412	2306	5	)	)	PUNCT
ftr-412	2306	6	.	.	PUNCT
ftr-412	2307	1	this	this	DET
ftr-412	2307	2	notice	notice	NOUN
ftr-412	2307	3	has	have	AUX
ftr-412	2307	4	been	be	AUX
ftr-412	2307	5	provided	provide	VERB
ftr-412	2307	6	for	for	ADP
ftr-412	2307	7	the	the	DET
ftr-412	2307	8	sales	sale	NOUN
ftr-412	2307	9	and	and	CCONJ
ftr-412	2307	10	use	use	VERB
ftr-412	2307	11	tax	tax	NOUN
ftr-412	2307	12	through	through	ADP
ftr-412	2307	13	the	the	DET
ftr-412	2307	14	department	department	NOUN
ftr-412	2307	15	of	of	ADP
ftr-412	2307	16	revenue	revenue	NOUN
ftr-412	2307	17	’s	’s	PART
ftr-412	2307	18	web	web	NOUN
ftr-412	2307	19	site	site	NOUN
ftr-412	2307	20	.	.	PUNCT
ftr-412	2308	1	eft	eft	PROPN
ftr-412	2308	2	is	be	AUX
ftr-412	2308	3	available	available	ADJ
ftr-412	2308	4	for	for	ADP
ftr-412	2308	5	persons	person	NOUN
ftr-412	2308	6	who	who	PRON
ftr-412	2308	7	file	file	VERB
ftr-412	2308	8	sales	sale	NOUN
ftr-412	2308	9	or	or	CCONJ
ftr-412	2308	10	use	use	VERB
ftr-412	2308	11	tax	tax	NOUN
ftr-412	2308	12	return	return	NOUN
ftr-412	2308	13	on	on	ADP
ftr-412	2308	14	a	a	DET
ftr-412	2308	15	monthly	monthly	ADJ
ftr-412	2308	16	or	or	CCONJ
ftr-412	2308	17	quarterly	quarterly	ADJ
ftr-412	2308	18	basis	basis	NOUN
ftr-412	2308	19	,	,	PUNCT
ftr-412	2308	20	and	and	CCONJ
ftr-412	2308	21	can	can	AUX
ftr-412	2308	22	be	be	AUX
ftr-412	2308	23	required	require	VERB
ftr-412	2308	24	by	by	ADP
ftr-412	2308	25	the	the	DET
ftr-412	2308	26	commissioner	commissioner	NOUN
ftr-412	2308	27	in	in	ADP
ftr-412	2308	28	instances	instance	NOUN
ftr-412	2308	29	where	where	SCONJ
ftr-412	2308	30	the	the	DET
ftr-412	2308	31	prior	prior	ADJ
ftr-412	2308	32	year	year	NOUN
ftr-412	2308	33	’s	’s	PART
ftr-412	2308	34	liability	liability	NOUN
ftr-412	2308	35	exceeded	exceed	VERB
ftr-412	2308	36	$	$	SYM
ftr-412	2308	37	10,000	10,000	NUM
ftr-412	2308	38	(	(	PUNCT
ftr-412	2308	39	conn	conn	PROPN
ftr-412	2308	40	.	.	PUNCT
ftr-412	2309	1	gen	gen	PROPN
ftr-412	2309	2	.	.	PROPN
ftr-412	2309	3	stat	stat	PROPN
ftr-412	2309	4	.	.	PUNCT
ftr-412	2310	1	§	§	PROPN
ftr-412	2310	2	12	12	NUM
ftr-412	2310	3	-	-	PUNCT
ftr-412	2310	4	686(a)(1	686(a)(1	NUM
ftr-412	2310	5	)	)	PUNCT
ftr-412	2310	6	)	)	PUNCT
ftr-412	2310	7	.	.	PUNCT
ftr-412	2311	1	(	(	PUNCT
ftr-412	2311	2	4	4	X
ftr-412	2311	3	)	)	PUNCT
ftr-412	2311	4	all	all	DET
ftr-412	2311	5	ruling	rule	VERB
ftr-412	2311	6	requests	request	NOUN
ftr-412	2311	7	must	must	AUX
ftr-412	2311	8	be	be	AUX
ftr-412	2311	9	submitted	submit	VERB
ftr-412	2311	10	in	in	ADP
ftr-412	2311	11	writing	writing	NOUN
ftr-412	2311	12	.	.	PUNCT
ftr-412	2312	1	no	no	DET
ftr-412	2312	2	provision	provision	NOUN
ftr-412	2312	3	is	be	AUX
ftr-412	2312	4	made	make	VERB
ftr-412	2312	5	for	for	ADP
ftr-412	2312	6	electronic	electronic	ADJ
ftr-412	2312	7	filing	filing	NOUN
ftr-412	2312	8	of	of	ADP
ftr-412	2312	9	these	these	DET
ftr-412	2312	10	requests	request	NOUN
ftr-412	2312	11	(	(	PUNCT
ftr-412	2312	12	conn	conn	PROPN
ftr-412	2312	13	.	.	PUNCT
ftr-412	2313	1	gen	gen	PROPN
ftr-412	2313	2	.	.	PROPN
ftr-412	2313	3	stat	stat	PROPN
ftr-412	2313	4	.	.	PUNCT
ftr-412	2314	1	§	§	PROPN
ftr-412	2314	2	12	12	NUM
ftr-412	2314	3	-	-	SYM
ftr-412	2314	4	2(a)(2	2(a)(2	NUM
ftr-412	2314	5	)	)	PUNCT
ftr-412	2314	6	;	;	PUNCT
ftr-412	2314	7	conn	conn	PROPN
ftr-412	2314	8	.	.	PROPN
ftr-412	2314	9	policy	policy	NOUN
ftr-412	2314	10	.	.	PUNCT
ftr-412	2315	1	stat	stat	PROPN
ftr-412	2315	2	.	.	PUNCT
ftr-412	2316	1	2000(7	2000(7	NOUN
ftr-412	2316	2	)	)	PUNCT
ftr-412	2316	3	procedures	procedure	NOUN
ftr-412	2316	4	in	in	ADP
ftr-412	2316	5	handling	handle	VERB
ftr-412	2316	6	requests	request	NOUN
ftr-412	2316	7	for	for	ADP
ftr-412	2316	8	issuance	issuance	NOUN
ftr-412	2316	9	of	of	ADP
ftr-412	2316	10	rulings	ruling	NOUN
ftr-412	2316	11	)	)	PUNCT
ftr-412	2316	12	.	.	PUNCT
ftr-412	2317	1	in	in	ADP
ftr-412	2317	2	addition	addition	NOUN
ftr-412	2317	3	,	,	PUNCT
ftr-412	2317	4	because	because	SCONJ
ftr-412	2317	5	there	there	PRON
ftr-412	2317	6	is	be	VERB
ftr-412	2317	7	no	no	DET
ftr-412	2317	8	provision	provision	NOUN
ftr-412	2317	9	for	for	ADP
ftr-412	2317	10	digital	digital	ADJ
ftr-412	2317	11	case	case	NOUN
ftr-412	2317	12	handling	handling	NOUN
ftr-412	2317	13	,	,	PUNCT
ftr-412	2317	14	decision	decision	NOUN
ftr-412	2317	15	,	,	PUNCT
ftr-412	2317	16	and	and	CCONJ
ftr-412	2317	17	delivery	delivery	NOUN
ftr-412	2317	18	functions	function	NOUN
ftr-412	2317	19	,	,	PUNCT
ftr-412	2317	20	the	the	DET
ftr-412	2317	21	connecticut	connecticut	NOUN
ftr-412	2317	22	system	system	NOUN
ftr-412	2317	23	is	be	AUX
ftr-412	2317	24	not	not	PART
ftr-412	2317	25	fully	fully	ADV
ftr-412	2317	26	transactional	transactional	ADJ
ftr-412	2317	27	.	.	PUNCT
ftr-412	2318	1	district	district	NOUN
ftr-412	2318	2	of	of	ADP
ftr-412	2318	3	columbia	columbia	PROPN
ftr-412	2318	4	.	.	PUNCT
ftr-412	2319	1	tax	tax	PROPN
ftr-412	2319	2	administration	administration	PROPN
ftr-412	2319	3	&	&	CCONJ
ftr-412	2319	4	technology	technology	PROPN
ftr-412	2319	5	.	.	PUNCT
ftr-412	2320	1	the	the	DET
ftr-412	2320	2	district	district	PROPN
ftr-412	2320	3	of	of	ADP
ftr-412	2320	4	columbia	columbia	PROPN
ftr-412	2320	5	is	be	AUX
ftr-412	2320	6	“	"	PUNCT
ftr-412	2320	7	almost	almost	ADV
ftr-412	2320	8	a	a	DET
ftr-412	2320	9	stage	stage	NOUN
ftr-412	2320	10	3	3	NUM
ftr-412	2320	11	”	"	PUNCT
ftr-412	2320	12	benchmarked	benchmarke	VERB
ftr-412	2320	13	jurisdiction	jurisdiction	NOUN
ftr-412	2320	14	.	.	PUNCT
ftr-412	2321	1	(	(	PUNCT
ftr-412	2321	2	1	1	X
ftr-412	2321	3	)	)	PUNCT
ftr-412	2321	4	comprehensive	comprehensive	ADJ
ftr-412	2321	5	web	web	NOUN
ftr-412	2321	6	-	-	PUNCT
ftr-412	2321	7	based	base	VERB
ftr-412	2321	8	tax	tax	NOUN
ftr-412	2321	9	information	information	NOUN
ftr-412	2321	10	is	be	AUX
ftr-412	2321	11	provided	provide	VERB
ftr-412	2321	12	.	.	PUNCT
ftr-412	2322	1	(	(	PUNCT
ftr-412	2322	2	2	2	X
ftr-412	2322	3	)	)	PUNCT
ftr-412	2322	4	forms	form	VERB
ftr-412	2322	5	documents	document	NOUN
ftr-412	2322	6	and	and	CCONJ
ftr-412	2322	7	instructions	instruction	NOUN
ftr-412	2322	8	a	a	DET
ftr-412	2322	9	r	r	NOUN
ftr-412	2322	10	e	e	NOUN
ftr-412	2322	11	a	a	DET
ftr-412	2322	12	v	v	NOUN
ftr-412	2322	13	a	a	PRON
ftr-412	2323	1	i	i	NOUN
ftr-412	2323	2	l	l	NOUN
ftr-412	2323	3	a	a	DET
ftr-412	2323	4	b	b	NOUN
ftr-412	2323	5	l	l	NOUN
ftr-412	2323	6	e	e	NOUN
ftr-412	2323	7	o	o	X
ftr-412	2323	8	n	n	ADP
ftr-412	2323	9	t	t	NOUN
ftr-412	2323	10	h	h	NOUN
ftr-412	2323	11	e	e	PROPN
ftr-412	2323	12	w	w	PROPN
ftr-412	2323	13	e	e	PROPN
ftr-412	2323	14	b	b	PROPN
ftr-412	2323	15	a	a	PRON
ftr-412	2323	16	n	n	NOUN
ftr-412	2323	17	d	d	NOUN
ftr-412	2323	18	c	c	PROPN
ftr-412	2323	19	a	a	DET
ftr-412	2323	20	n	n	NOUN
ftr-412	2323	21	b	b	NOUN
ftr-412	2323	22	e	e	NOUN
ftr-412	2323	23	d	d	X
ftr-412	2323	24	o	o	X
ftr-412	2323	25	w	w	NOUN
ftr-412	2323	26	n	n	ADV
ftr-412	2323	27	l	l	NOUN
ftr-412	2323	28	o	o	NOUN
ftr-412	2324	1	a	a	DET
ftr-412	2324	2	d	d	X
ftr-412	2324	3	e	e	PROPN
ftr-412	2324	4	d	d	PROPN
ftr-412	2324	5	a	a	DET
ftr-412	2324	6	t	t	NOUN
ftr-412	2324	7	http://otr.cfo.dc.gov/otr/site/default.asp	http://otr.cfo.dc.gov/otr/site/default.asp	NOUN
ftr-412	2324	8	.	.	PUNCT
ftr-412	2325	1	(	(	PUNCT
ftr-412	2325	2	3	3	X
ftr-412	2325	3	)	)	PUNCT
ftr-412	2325	4	any	any	DET
ftr-412	2325	5	registered	register	VERB
ftr-412	2325	6	taxpayer	taxpayer	NOUN
ftr-412	2325	7	is	be	AUX
ftr-412	2325	8	allowed	allow	VERB
ftr-412	2325	9	to	to	PART
ftr-412	2325	10	file	file	VERB
ftr-412	2325	11	electronically	electronically	ADV
ftr-412	2325	12	(	(	PUNCT
ftr-412	2325	13	d.c	d.c	PROPN
ftr-412	2325	14	.	.	PUNCT
ftr-412	2325	15	mun	mun	PROPN
ftr-412	2325	16	.	.	PUNCT
ftr-412	2325	17	regs	regs	PROPN
ftr-412	2325	18	.	.	PUNCT
ftr-412	2326	1	105.11	105.11	NUM
ftr-412	2326	2	)	)	PUNCT
ftr-412	2326	3	.	.	PUNCT
ftr-412	2327	1	this	this	PRON
ftr-412	2327	2	is	be	AUX
ftr-412	2327	3	a	a	DET
ftr-412	2327	4	requirement	requirement	NOUN
ftr-412	2327	5	for	for	ADP
ftr-412	2327	6	bulk	bulk	ADJ
ftr-412	2327	7	filers	filer	NOUN
ftr-412	2327	8	,	,	PUNCT
ftr-412	2327	9	and	and	CCONJ
ftr-412	2327	10	taxpayers	taxpayer	NOUN
ftr-412	2327	11	whose	whose	DET
ftr-412	2327	12	liability	liability	NOUN
ftr-412	2327	13	exceeds	exceed	VERB
ftr-412	2327	14	$	$	SYM
ftr-412	2327	15	25,000	25,000	NUM
ftr-412	2327	16	.	.	PUNCT
ftr-412	2328	1	any	any	DET
ftr-412	2328	2	tax	tax	NOUN
ftr-412	2328	3	payment	payment	NOUN
ftr-412	2328	4	may	may	AUX
ftr-412	2328	5	be	be	AUX
ftr-412	2328	6	made	make	VERB
ftr-412	2328	7	electronically	electronically	ADV
ftr-412	2328	8	(	(	PUNCT
ftr-412	2328	9	d.c	d.c	PROPN
ftr-412	2328	10	.	.	PROPN
ftr-412	2328	11	code	code	PROPN
ftr-412	2328	12	ann	ann	PROPN
ftr-412	2328	13	.	.	PUNCT
ftr-412	2329	1	§	§	PROPN
ftr-412	2329	2	47	47	NUM
ftr-412	2329	3	-	-	PUNCT
ftr-412	2329	4	4402(c	4402(c	NUM
ftr-412	2329	5	)	)	PUNCT
ftr-412	2329	6	;	;	PUNCT
ftr-412	2329	7	d.c	d.c	PROPN
ftr-412	2329	8	.	.	PUNCT
ftr-412	2329	9	mun	mun	PROPN
ftr-412	2329	10	.	.	PUNCT
ftr-412	2329	11	regs	regs	PROPN
ftr-412	2329	12	.	.	PUNCT
ftr-412	2330	1	105.11	105.11	NUM
ftr-412	2330	2	)	)	PUNCT
ftr-412	2330	3	.	.	PUNCT
ftr-412	2331	1	this	this	DET
ftr-412	2331	2	system	system	NOUN
ftr-412	2331	3	is	be	AUX
ftr-412	2331	4	not	not	PART
ftr-412	2331	5	fully	fully	ADV
ftr-412	2331	6	digital	digital	ADJ
ftr-412	2331	7	as	as	SCONJ
ftr-412	2331	8	the	the	DET
ftr-412	2331	9	registration	registration	NOUN
ftr-412	2331	10	process	process	NOUN
ftr-412	2331	11	requires	require	VERB
ftr-412	2331	12	a	a	DET
ftr-412	2331	13	form	form	NOUN
ftr-412	2331	14	to	to	PART
ftr-412	2331	15	be	be	AUX
ftr-412	2331	16	downloaded	download	VERB
ftr-412	2331	17	at	at	ADP
ftr-412	2331	18	http://www.taxpayerservicecenter.com/getstarted.jsp	http://www.taxpayerservicecenter.com/getstarted.jsp	PROPN
ftr-412	2331	19	,	,	PUNCT
ftr-412	2331	20	and	and	CCONJ
ftr-412	2331	21	the	the	DET
ftr-412	2331	22	2006	2006	NUM
ftr-412	2331	23	]	]	PUNCT
ftr-412	2331	24	biometrics	biometric	NOUN
ftr-412	2331	25	:	:	PUNCT
ftr-412	2331	26	solving	solve	VERB
ftr-412	2331	27	the	the	DET
ftr-412	2331	28	regressivity	regressivity	NOUN
ftr-412	2331	29	of	of	ADP
ftr-412	2331	30	vats	vat	NOUN
ftr-412	2331	31	and	and	CCONJ
ftr-412	2331	32	rsts	rst	VERB
ftr-412	2331	33	737	737	NUM
ftr-412	2331	34	completed	complete	VERB
ftr-412	2331	35	form	form	NOUN
ftr-412	2331	36	mailed	mail	VERB
ftr-412	2331	37	to	to	ADP
ftr-412	2331	38	the	the	DET
ftr-412	2331	39	address	address	NOUN
ftr-412	2331	40	indicated	indicate	VERB
ftr-412	2331	41	.	.	PUNCT
ftr-412	2332	1	the	the	DET
ftr-412	2332	2	tax	tax	NOUN
ftr-412	2332	3	office	office	NOUN
ftr-412	2332	4	will	will	AUX
ftr-412	2332	5	then	then	ADV
ftr-412	2332	6	mail	mail	VERB
ftr-412	2332	7	the	the	DET
ftr-412	2332	8	taxpayer	taxpayer	NOUN
ftr-412	2332	9	a	a	DET
ftr-412	2332	10	user	user	NOUN
ftr-412	2332	11	i	i	PROPN
ftr-412	2332	12	d	d	PROPN
ftr-412	2332	13	and	and	CCONJ
ftr-412	2332	14	password	password	NOUN
ftr-412	2332	15	providing	provide	VERB
ftr-412	2332	16	access	access	NOUN
ftr-412	2332	17	to	to	ADP
ftr-412	2332	18	the	the	DET
ftr-412	2332	19	etsc	etsc	PROPN
ftr-412	2332	20	site	site	NOUN
ftr-412	2332	21	.	.	PUNCT
ftr-412	2333	1	after	after	SCONJ
ftr-412	2333	2	this	this	DET
ftr-412	2333	3	process	process	NOUN
ftr-412	2333	4	is	be	AUX
ftr-412	2333	5	completed	complete	VERB
ftr-412	2333	6	,	,	PUNCT
ftr-412	2333	7	the	the	DET
ftr-412	2333	8	site	site	NOUN
ftr-412	2333	9	can	can	AUX
ftr-412	2333	10	be	be	AUX
ftr-412	2333	11	used	use	VERB
ftr-412	2333	12	to	to	PART
ftr-412	2333	13	view	view	VERB
ftr-412	2333	14	the	the	DET
ftr-412	2333	15	taxpayer	taxpayer	NOUN
ftr-412	2333	16	’s	’s	PART
ftr-412	2333	17	accounts	account	NOUN
ftr-412	2333	18	,	,	PUNCT
ftr-412	2333	19	file	file	VERB
ftr-412	2333	20	monthly	monthly	ADJ
ftr-412	2333	21	sales	sale	NOUN
ftr-412	2333	22	and	and	CCONJ
ftr-412	2333	23	use	use	VERB
ftr-412	2333	24	tax	tax	NOUN
ftr-412	2333	25	returns	return	NOUN
ftr-412	2333	26	,	,	PUNCT
ftr-412	2333	27	and	and	CCONJ
ftr-412	2333	28	make	make	VERB
ftr-412	2333	29	monthly	monthly	ADJ
ftr-412	2333	30	payments	payment	NOUN
ftr-412	2333	31	(	(	PUNCT
ftr-412	2333	32	office	office	NOUN
ftr-412	2333	33	of	of	ADP
ftr-412	2333	34	tax	tax	PROPN
ftr-412	2333	35	&	&	CCONJ
ftr-412	2333	36	rev	rev	PROPN
ftr-412	2333	37	.	.	PROPN
ftr-412	2333	38	,	,	PUNCT
ftr-412	2333	39	notice	notice	VERB
ftr-412	2333	40	regarding	regard	VERB
ftr-412	2333	41	electronic	electronic	ADJ
ftr-412	2333	42	filing	filing	NOUN
ftr-412	2333	43	requirements	requirement	NOUN
ftr-412	2333	44	(	(	PUNCT
ftr-412	2333	45	jan	jan	PROPN
ftr-412	2333	46	.	.	PROPN
ftr-412	2333	47	15	15	NUM
ftr-412	2333	48	,	,	PUNCT
ftr-412	2333	49	2004	2004	NUM
ftr-412	2333	50	)	)	PUNCT
ftr-412	2333	51	)	)	PUNCT
ftr-412	2333	52	.	.	PUNCT
ftr-412	2334	1	(	(	PUNCT
ftr-412	2334	2	4	4	X
ftr-412	2334	3	)	)	PUNCT
ftr-412	2334	4	all	all	DET
ftr-412	2334	5	ruling	rule	VERB
ftr-412	2334	6	requests	request	NOUN
ftr-412	2334	7	must	must	AUX
ftr-412	2334	8	be	be	AUX
ftr-412	2334	9	submitted	submit	VERB
ftr-412	2334	10	in	in	ADP
ftr-412	2334	11	writing	writing	NOUN
ftr-412	2334	12	.	.	PUNCT
ftr-412	2335	1	no	no	DET
ftr-412	2335	2	provision	provision	NOUN
ftr-412	2335	3	is	be	AUX
ftr-412	2335	4	made	make	VERB
ftr-412	2335	5	for	for	ADP
ftr-412	2335	6	electronic	electronic	ADJ
ftr-412	2335	7	filing	filing	NOUN
ftr-412	2335	8	of	of	ADP
ftr-412	2335	9	these	these	DET
ftr-412	2335	10	requests	request	NOUN
ftr-412	2335	11	on	on	ADP
ftr-412	2335	12	the	the	DET
ftr-412	2335	13	d.c	d.c	PROPN
ftr-412	2335	14	.	.	PROPN
ftr-412	2335	15	web	web	NOUN
ftr-412	2335	16	site	site	NOUN
ftr-412	2335	17	.	.	PUNCT
ftr-412	2336	1	in	in	ADP
ftr-412	2336	2	addition	addition	NOUN
ftr-412	2336	3	,	,	PUNCT
ftr-412	2336	4	because	because	SCONJ
ftr-412	2336	5	there	there	PRON
ftr-412	2336	6	is	be	VERB
ftr-412	2336	7	no	no	DET
ftr-412	2336	8	provision	provision	NOUN
ftr-412	2336	9	for	for	ADP
ftr-412	2336	10	digital	digital	ADJ
ftr-412	2336	11	case	case	NOUN
ftr-412	2336	12	handling	handling	NOUN
ftr-412	2336	13	,	,	PUNCT
ftr-412	2336	14	decision	decision	NOUN
ftr-412	2336	15	,	,	PUNCT
ftr-412	2336	16	and	and	CCONJ
ftr-412	2336	17	delivery	delivery	NOUN
ftr-412	2336	18	functions	function	NOUN
ftr-412	2336	19	,	,	PUNCT
ftr-412	2336	20	the	the	DET
ftr-412	2336	21	district	district	NOUN
ftr-412	2336	22	of	of	ADP
ftr-412	2336	23	columbia	columbia	PROPN
ftr-412	2336	24	system	system	NOUN
ftr-412	2336	25	is	be	AUX
ftr-412	2336	26	not	not	PART
ftr-412	2336	27	fully	fully	ADV
ftr-412	2336	28	transactional	transactional	ADJ
ftr-412	2336	29	.	.	PUNCT
ftr-412	2337	1	florida	florida	PROPN
ftr-412	2337	2	.	.	PUNCT
ftr-412	2338	1	tax	tax	PROPN
ftr-412	2338	2	administration	administration	PROPN
ftr-412	2338	3	&	&	CCONJ
ftr-412	2338	4	technology	technology	PROPN
ftr-412	2338	5	.	.	PUNCT
ftr-412	2339	1	florida	florida	PROPN
ftr-412	2339	2	is	be	AUX
ftr-412	2339	3	“	"	PUNCT
ftr-412	2339	4	almost	almost	ADV
ftr-412	2339	5	a	a	PRON
ftr-412	2339	6	stage	stage	NOUN
ftr-412	2339	7	3	3	NUM
ftr-412	2339	8	”	"	PUNCT
ftr-412	2339	9	benchmarked	benchmarke	VERB
ftr-412	2339	10	jurisdiction	jurisdiction	NOUN
ftr-412	2339	11	.	.	PUNCT
ftr-412	2340	1	(	(	PUNCT
ftr-412	2340	2	1	1	X
ftr-412	2340	3	)	)	PUNCT
ftr-412	2340	4	comprehensive	comprehensive	ADJ
ftr-412	2340	5	web	web	NOUN
ftr-412	2340	6	-	-	PUNCT
ftr-412	2340	7	based	base	VERB
ftr-412	2340	8	tax	tax	NOUN
ftr-412	2340	9	information	information	NOUN
ftr-412	2340	10	is	be	AUX
ftr-412	2340	11	provided	provide	VERB
ftr-412	2340	12	.	.	PUNCT
ftr-412	2341	1	(	(	PUNCT
ftr-412	2341	2	2	2	X
ftr-412	2341	3	)	)	PUNCT
ftr-412	2341	4	forms	form	VERB
ftr-412	2341	5	documents	document	NOUN
ftr-412	2341	6	and	and	CCONJ
ftr-412	2341	7	instructions	instruction	NOUN
ftr-412	2341	8	are	be	AUX
ftr-412	2341	9	available	available	ADJ
ftr-412	2341	10	on	on	ADP
ftr-412	2341	11	the	the	DET
ftr-412	2341	12	web	web	NOUN
ftr-412	2341	13	and	and	CCONJ
ftr-412	2341	14	can	can	AUX
ftr-412	2341	15	be	be	AUX
ftr-412	2341	16	downloaded	download	VERB
ftr-412	2341	17	at	at	ADP
ftr-412	2341	18	http://www.myflorida.com/dor/gta.html	http://www.myflorida.com/dor/gta.html	PRON
ftr-412	2341	19	.	.	PUNCT
ftr-412	2342	1	(	(	PUNCT
ftr-412	2342	2	3	3	X
ftr-412	2342	3	)	)	PUNCT
ftr-412	2342	4	any	any	DET
ftr-412	2342	5	registered	register	VERB
ftr-412	2342	6	taxpayer	taxpayer	NOUN
ftr-412	2342	7	is	be	AUX
ftr-412	2342	8	allowed	allow	VERB
ftr-412	2342	9	to	to	PART
ftr-412	2342	10	file	file	VERB
ftr-412	2342	11	electronically	electronically	ADV
ftr-412	2342	12	(	(	PUNCT
ftr-412	2342	13	fla	fla	PROPN
ftr-412	2342	14	.	.	PUNCT
ftr-412	2343	1	stat	stat	PROPN
ftr-412	2343	2	.	.	PUNCT
ftr-412	2344	1	ann	ann	PROPN
ftr-412	2344	2	.	.	PUNCT
ftr-412	2345	1	§	§	PROPN
ftr-412	2345	2	§	§	PROPN
ftr-412	2345	3	212.11(1)(f)(1	212.11(1)(f)(1	NUM
ftr-412	2345	4	)	)	PUNCT
ftr-412	2345	5	&	&	CCONJ
ftr-412	2345	6	202.30	202.30	NUM
ftr-412	2345	7	;	;	PUNCT
ftr-412	2345	8	fla	fla	PROPN
ftr-412	2345	9	.	.	PUNCT
ftr-412	2346	1	admin	admin	PROPN
ftr-412	2346	2	.	.	PUNCT
ftr-412	2346	3	code	code	PROPN
ftr-412	2346	4	ann	ann	PROPN
ftr-412	2346	5	.	.	PUNCT
ftr-412	2347	1	r.	r.	PROPN
ftr-412	2347	2	12	12	NUM
ftr-412	2347	3	-	-	SYM
ftr-412	2347	4	24.003	24.003	NUM
ftr-412	2347	5	)	)	PUNCT
ftr-412	2347	6	but	but	CCONJ
ftr-412	2347	7	those	those	PRON
ftr-412	2347	8	filing	file	VERB
ftr-412	2347	9	a	a	DET
ftr-412	2347	10	zero	zero	NUM
ftr-412	2347	11	return	return	NOUN
ftr-412	2347	12	,	,	PUNCT
ftr-412	2347	13	or	or	CCONJ
ftr-412	2347	14	a	a	DET
ftr-412	2347	15	combined	combined	ADJ
ftr-412	2347	16	return	return	NOUN
ftr-412	2347	17	,	,	PUNCT
ftr-412	2347	18	or	or	CCONJ
ftr-412	2347	19	who	who	PRON
ftr-412	2347	20	have	have	VERB
ftr-412	2347	21	multiple	multiple	ADJ
ftr-412	2347	22	business	business	NOUN
ftr-412	2347	23	locations	location	NOUN
ftr-412	2347	24	in	in	ADP
ftr-412	2347	25	the	the	DET
ftr-412	2347	26	state	state	NOUN
ftr-412	2347	27	,	,	PUNCT
ftr-412	2347	28	or	or	CCONJ
ftr-412	2347	29	who	who	PRON
ftr-412	2347	30	have	have	VERB
ftr-412	2347	31	a	a	DET
ftr-412	2347	32	liability	liability	NOUN
ftr-412	2347	33	exceeding	exceed	VERB
ftr-412	2347	34	$	$	SYM
ftr-412	2347	35	30,000	30,000	NUM
ftr-412	2347	36	are	be	AUX
ftr-412	2347	37	required	require	VERB
ftr-412	2347	38	to	to	PART
ftr-412	2347	39	file	file	VERB
ftr-412	2347	40	and	and	CCONJ
ftr-412	2347	41	pay	pay	VERB
ftr-412	2347	42	electronically	electronically	ADV
ftr-412	2347	43	.	.	PUNCT
ftr-412	2348	1	all	all	DET
ftr-412	2348	2	taxpayers	taxpayer	NOUN
ftr-412	2348	3	may	may	AUX
ftr-412	2348	4	pay	pay	VERB
ftr-412	2348	5	electronically	electronically	ADV
ftr-412	2348	6	,	,	PUNCT
ftr-412	2348	7	but	but	CCONJ
ftr-412	2348	8	those	those	PRON
ftr-412	2348	9	required	require	VERB
ftr-412	2348	10	to	to	PART
ftr-412	2348	11	file	file	VERB
ftr-412	2348	12	electronically	electronically	ADV
ftr-412	2348	13	are	be	AUX
ftr-412	2348	14	also	also	ADV
ftr-412	2348	15	required	require	VERB
ftr-412	2348	16	to	to	PART
ftr-412	2348	17	pay	pay	VERB
ftr-412	2348	18	electronically	electronically	ADV
ftr-412	2348	19	through	through	ADP
ftr-412	2348	20	eft	eft	PROPN
ftr-412	2348	21	(	(	PUNCT
ftr-412	2348	22	fla	fla	PROPN
ftr-412	2348	23	.	.	PUNCT
ftr-412	2349	1	stat	stat	PROPN
ftr-412	2349	2	.	.	PUNCT
ftr-412	2350	1	ann	ann	PROPN
ftr-412	2350	2	.	.	PUNCT
ftr-412	2351	1	§	§	PROPN
ftr-412	2351	2	§	§	PROPN
ftr-412	2351	3	213.755	213.755	NUM
ftr-412	2351	4	;	;	PUNCT
ftr-412	2351	5	fla	fla	PROPN
ftr-412	2351	6	.	.	PUNCT
ftr-412	2352	1	tax	tax	NOUN
ftr-412	2352	2	info	info	NOUN
ftr-412	2352	3	.	.	PUNCT
ftr-412	2353	1	pub	pub	NOUN
ftr-412	2353	2	.	.	PUNCT
ftr-412	2354	1	no	no	INTJ
ftr-412	2354	2	.	.	PUNCT
ftr-412	2355	1	o1a01	o1a01	NOUN
ftr-412	2355	2	-	-	PUNCT
ftr-412	2355	3	14	14	NUM
ftr-412	2355	4	(	(	PUNCT
ftr-412	2355	5	oct	oct	PROPN
ftr-412	2355	6	.	.	PROPN
ftr-412	2355	7	8	8	NUM
ftr-412	2355	8	,	,	PUNCT
ftr-412	2355	9	2001	2001	NUM
ftr-412	2355	10	)	)	PUNCT
ftr-412	2355	11	)	)	PUNCT
ftr-412	2355	12	.	.	PUNCT
ftr-412	2356	1	this	this	DET
ftr-412	2356	2	system	system	NOUN
ftr-412	2356	3	is	be	AUX
ftr-412	2356	4	not	not	PART
ftr-412	2356	5	fully	fully	ADV
ftr-412	2356	6	digital	digital	ADJ
ftr-412	2356	7	.	.	PUNCT
ftr-412	2357	1	to	to	PART
ftr-412	2357	2	begin	begin	VERB
ftr-412	2357	3	filing	file	VERB
ftr-412	2357	4	electronically	electronically	ADV
ftr-412	2357	5	,	,	PUNCT
ftr-412	2357	6	taxpayers	taxpayer	NOUN
ftr-412	2357	7	must	must	AUX
ftr-412	2357	8	complete	complete	VERB
ftr-412	2357	9	(	(	PUNCT
ftr-412	2357	10	signature	signature	NOUN
ftr-412	2357	11	required	require	VERB
ftr-412	2357	12	)	)	PUNCT
ftr-412	2357	13	the	the	DET
ftr-412	2357	14	registration	registration	NOUN
ftr-412	2357	15	/	/	SYM
ftr-412	2357	16	authorization	authorization	NOUN
ftr-412	2357	17	form	form	NOUN
ftr-412	2357	18	(	(	PUNCT
ftr-412	2357	19	form	form	NOUN
ftr-412	2357	20	dr600f	dr600f	NOUN
ftr-412	2357	21	)	)	PUNCT
ftr-412	2357	22	and	and	CCONJ
ftr-412	2357	23	the	the	DET
ftr-412	2357	24	electronic	electronic	ADJ
ftr-412	2357	25	filing	filing	NOUN
ftr-412	2357	26	agreement	agreement	NOUN
ftr-412	2357	27	(	(	PUNCT
ftr-412	2357	28	form	form	NOUN
ftr-412	2357	29	dr-653	dr-653	PROPN
ftr-412	2357	30	)	)	PUNCT
ftr-412	2357	31	and	and	CCONJ
ftr-412	2357	32	mail	mail	VERB
ftr-412	2357	33	them	they	PRON
ftr-412	2357	34	to	to	ADP
ftr-412	2357	35	the	the	DET
ftr-412	2357	36	department	department	NOUN
ftr-412	2357	37	.	.	PUNCT
ftr-412	2358	1	(	(	PUNCT
ftr-412	2358	2	4	4	X
ftr-412	2358	3	)	)	PUNCT
ftr-412	2358	4	all	all	DET
ftr-412	2358	5	ruling	rule	VERB
ftr-412	2358	6	requests	request	NOUN
ftr-412	2358	7	must	must	AUX
ftr-412	2358	8	be	be	AUX
ftr-412	2358	9	submitted	submit	VERB
ftr-412	2358	10	in	in	ADP
ftr-412	2358	11	writing	writing	NOUN
ftr-412	2358	12	(	(	PUNCT
ftr-412	2358	13	fla	fla	PROPN
ftr-412	2358	14	.	.	PUNCT
ftr-412	2359	1	admin	admin	PROPN
ftr-412	2359	2	.	.	PUNCT
ftr-412	2359	3	code	code	PROPN
ftr-412	2359	4	ann	ann	PROPN
ftr-412	2359	5	.	.	PUNCT
ftr-412	2360	1	r.	r.	PROPN
ftr-412	2360	2	12	12	NUM
ftr-412	2360	3	-	-	PUNCT
ftr-412	2360	4	11.003(1	11.003(1	NUM
ftr-412	2360	5	)	)	PUNCT
ftr-412	2360	6	)	)	PUNCT
ftr-412	2360	7	.	.	PUNCT
ftr-412	2361	1	no	no	DET
ftr-412	2361	2	provision	provision	NOUN
ftr-412	2361	3	is	be	AUX
ftr-412	2361	4	made	make	VERB
ftr-412	2361	5	for	for	ADP
ftr-412	2361	6	electronic	electronic	ADJ
ftr-412	2361	7	filing	filing	NOUN
ftr-412	2361	8	of	of	ADP
ftr-412	2361	9	these	these	DET
ftr-412	2361	10	requests	request	NOUN
ftr-412	2361	11	on	on	ADP
ftr-412	2361	12	the	the	DET
ftr-412	2361	13	florida	florida	PROPN
ftr-412	2361	14	web	web	NOUN
ftr-412	2361	15	site	site	NOUN
ftr-412	2361	16	.	.	PUNCT
ftr-412	2362	1	in	in	ADP
ftr-412	2362	2	addition	addition	NOUN
ftr-412	2362	3	,	,	PUNCT
ftr-412	2362	4	because	because	SCONJ
ftr-412	2362	5	there	there	PRON
ftr-412	2362	6	is	be	VERB
ftr-412	2362	7	no	no	DET
ftr-412	2362	8	provision	provision	NOUN
ftr-412	2362	9	for	for	ADP
ftr-412	2362	10	digital	digital	ADJ
ftr-412	2362	11	case	case	NOUN
ftr-412	2362	12	handling	handling	NOUN
ftr-412	2362	13	,	,	PUNCT
ftr-412	2362	14	decision	decision	NOUN
ftr-412	2362	15	,	,	PUNCT
ftr-412	2362	16	and	and	CCONJ
ftr-412	2362	17	delivery	delivery	NOUN
ftr-412	2362	18	functions	function	NOUN
ftr-412	2362	19	,	,	PUNCT
ftr-412	2362	20	the	the	DET
ftr-412	2362	21	florida	florida	PROPN
ftr-412	2362	22	system	system	NOUN
ftr-412	2362	23	is	be	AUX
ftr-412	2362	24	not	not	PART
ftr-412	2362	25	fully	fully	ADV
ftr-412	2362	26	transactional	transactional	ADJ
ftr-412	2362	27	.	.	PUNCT
ftr-412	2363	1	georgia	georgia	PROPN
ftr-412	2363	2	.	.	PUNCT
ftr-412	2364	1	tax	tax	PROPN
ftr-412	2364	2	administration	administration	PROPN
ftr-412	2364	3	&	&	CCONJ
ftr-412	2364	4	technology	technology	PROPN
ftr-412	2364	5	.	.	PUNCT
ftr-412	2365	1	georgia	georgia	PROPN
ftr-412	2365	2	is	be	AUX
ftr-412	2365	3	“	"	PUNCT
ftr-412	2365	4	almost	almost	ADV
ftr-412	2365	5	a	a	DET
ftr-412	2365	6	stage	stage	NOUN
ftr-412	2365	7	3	3	NUM
ftr-412	2365	8	”	"	PUNCT
ftr-412	2365	9	benchmarked	benchmarke	VERB
ftr-412	2365	10	jurisdiction	jurisdiction	NOUN
ftr-412	2365	11	.	.	PUNCT
ftr-412	2366	1	(	(	PUNCT
ftr-412	2366	2	1	1	X
ftr-412	2366	3	)	)	PUNCT
ftr-412	2366	4	comprehensive	comprehensive	ADJ
ftr-412	2366	5	web	web	NOUN
ftr-412	2366	6	-	-	PUNCT
ftr-412	2366	7	based	base	VERB
ftr-412	2366	8	tax	tax	NOUN
ftr-412	2366	9	information	information	NOUN
ftr-412	2366	10	is	be	AUX
ftr-412	2366	11	provided	provide	VERB
ftr-412	2366	12	.	.	PUNCT
ftr-412	2367	1	(	(	PUNCT
ftr-412	2367	2	2	2	X
ftr-412	2367	3	)	)	PUNCT
ftr-412	2367	4	forms	form	VERB
ftr-412	2367	5	documents	document	NOUN
ftr-412	2367	6	and	and	CCONJ
ftr-412	2367	7	instructions	instruction	NOUN
ftr-412	2367	8	are	be	AUX
ftr-412	2367	9	available	available	ADJ
ftr-412	2367	10	on	on	ADP
ftr-412	2367	11	the	the	DET
ftr-412	2367	12	web	web	NOUN
ftr-412	2367	13	and	and	CCONJ
ftr-412	2367	14	c	c	PROPN
ftr-412	2367	15	a	a	DET
ftr-412	2367	16	n	n	NOUN
ftr-412	2367	17	b	b	NOUN
ftr-412	2367	18	e	e	NOUN
ftr-412	2367	19	d	d	X
ftr-412	2367	20	o	o	X
ftr-412	2367	21	w	w	NOUN
ftr-412	2367	22	n	n	ADV
ftr-412	2367	23	l	l	NOUN
ftr-412	2367	24	o	o	NOUN
ftr-412	2368	1	a	a	DET
ftr-412	2368	2	d	d	X
ftr-412	2368	3	e	e	PROPN
ftr-412	2368	4	d	d	PROPN
ftr-412	2368	5	a	a	PROPN
ftr-412	2368	6	t	t	NOUN
ftr-412	2368	7	http://www.etax.dor.ga.gov/salestax/st3forms/st3_indx.shtml	http://www.etax.dor.ga.gov/salestax/st3forms/st3_indx.shtml	PROPN
ftr-412	2368	8	.	.	PUNCT
ftr-412	2369	1	(	(	PUNCT
ftr-412	2369	2	3	3	X
ftr-412	2369	3	)	)	PUNCT
ftr-412	2369	4	in	in	ADP
ftr-412	2369	5	july	july	PROPN
ftr-412	2369	6	2006	2006	NUM
ftr-412	2369	7	,	,	PUNCT
ftr-412	2369	8	georgia	georgia	PROPN
ftr-412	2369	9	expanded	expand	VERB
ftr-412	2369	10	its	its	PRON
ftr-412	2369	11	e	e	NOUN
ftr-412	2369	12	-	-	NOUN
ftr-412	2369	13	file	file	NOUN
ftr-412	2369	14	and	and	CCONJ
ftr-412	2369	15	e	e	NOUN
ftr-412	2369	16	-	-	NOUN
ftr-412	2369	17	pay	pay	NOUN
ftr-412	2369	18	program	program	NOUN
ftr-412	2369	19	to	to	PART
ftr-412	2369	20	include	include	VERB
ftr-412	2369	21	sales	sale	NOUN
ftr-412	2369	22	and	and	CCONJ
ftr-412	2369	23	use	use	VERB
ftr-412	2369	24	taxes	taxis	NOUN
ftr-412	2369	25	(	(	PUNCT
ftr-412	2369	26	ga	ga	NOUN
ftr-412	2369	27	.	.	PUNCT
ftr-412	2369	28	important	important	ADJ
ftr-412	2369	29	bulletins	bulletin	NOUN
ftr-412	2369	30	,	,	PUNCT
ftr-412	2369	31	may	may	PROPN
ftr-412	2369	32	2006	2006	NUM
ftr-412	2369	33	)	)	PUNCT
ftr-412	2369	34	.	.	PUNCT
ftr-412	2370	1	taxpayers	taxpayer	NOUN
ftr-412	2370	2	are	be	AUX
ftr-412	2370	3	required	require	VERB
ftr-412	2370	4	to	to	PART
ftr-412	2370	5	file	file	VERB
ftr-412	2370	6	electronically	electronically	ADV
ftr-412	2370	7	if	if	SCONJ
ftr-412	2370	8	they	they	PRON
ftr-412	2370	9	are	be	AUX
ftr-412	2370	10	required	require	VERB
ftr-412	2370	11	to	to	PART
ftr-412	2370	12	pay	pay	VERB
ftr-412	2370	13	sales	sale	NOUN
ftr-412	2370	14	and	and	CCONJ
ftr-412	2370	15	use	use	VERB
ftr-412	2370	16	tax	tax	NOUN
ftr-412	2370	17	by	by	ADP
ftr-412	2370	18	electronic	electronic	ADJ
ftr-412	2370	19	funds	fund	NOUN
ftr-412	2370	20	transfer	transfer	NOUN
ftr-412	2370	21	(	(	PUNCT
ftr-412	2370	22	eft	eft	PROPN
ftr-412	2370	23	)	)	PUNCT
ftr-412	2370	24	.	.	PUNCT
ftr-412	2371	1	the	the	DET
ftr-412	2371	2	e	e	NOUN
ftr-412	2371	3	-	-	NOUN
ftr-412	2371	4	file	file	NOUN
ftr-412	2371	5	and	and	CCONJ
ftr-412	2371	6	e	e	NOUN
ftr-412	2371	7	-	-	NOUN
ftr-412	2371	8	pay	pay	NOUN
ftr-412	2371	9	program	program	NOUN
ftr-412	2371	10	will	will	AUX
ftr-412	2371	11	also	also	ADV
ftr-412	2371	12	be	be	AUX
ftr-412	2371	13	available	available	ADJ
ftr-412	2371	14	if	if	SCONJ
ftr-412	2371	15	taxpayers	taxpayer	NOUN
ftr-412	2371	16	want	want	VERB
ftr-412	2371	17	to	to	PART
ftr-412	2371	18	voluntarily	voluntarily	ADV
ftr-412	2371	19	file	file	VERB
ftr-412	2371	20	and	and	CCONJ
ftr-412	2371	21	pay	pay	VERB
ftr-412	2371	22	electronically	electronically	ADV
ftr-412	2371	23	(	(	PUNCT
ftr-412	2371	24	ga	ga	PROPN
ftr-412	2371	25	.	.	PROPN
ftr-412	2371	26	comp	comp	PROPN
ftr-412	2371	27	.	.	PUNCT
ftr-412	2372	1	r.	r.	PROPN
ftr-412	2372	2	&	&	CCONJ
ftr-412	2372	3	regs	regs	PROPN
ftr-412	2372	4	.	.	PUNCT
ftr-412	2373	1	r.	r.	PROPN
ftr-412	2373	2	560	560	NUM
ftr-412	2373	3	-	-	PUNCT
ftr-412	2373	4	32-.26(5	32-.26(5	NUM
ftr-412	2373	5	)	)	PUNCT
ftr-412	2373	6	)	)	PUNCT
ftr-412	2373	7	.	.	PUNCT
ftr-412	2374	1	electronic	electronic	ADJ
ftr-412	2374	2	funds	fund	NOUN
ftr-412	2374	3	transfer	transfer	NOUN
ftr-412	2374	4	must	must	AUX
ftr-412	2374	5	be	be	AUX
ftr-412	2374	6	used	use	VERB
ftr-412	2374	7	when	when	SCONJ
ftr-412	2374	8	the	the	DET
ftr-412	2374	9	liability	liability	NOUN
ftr-412	2374	10	in	in	ADP
ftr-412	2374	11	connection	connection	NOUN
ftr-412	2374	12	with	with	ADP
ftr-412	2374	13	any	any	DET
ftr-412	2374	14	return	return	NOUN
ftr-412	2374	15	,	,	PUNCT
ftr-412	2374	16	report	report	NOUN
ftr-412	2374	17	,	,	PUNCT
ftr-412	2374	18	or	or	CCONJ
ftr-412	2374	19	document	document	NOUN
ftr-412	2374	20	exceeds	exceed	VERB
ftr-412	2374	21	$	$	SYM
ftr-412	2374	22	10,000	10,000	NUM
ftr-412	2374	23	(	(	PUNCT
ftr-412	2374	24	ga	ga	PROPN
ftr-412	2374	25	.	.	PROPN
ftr-412	2374	26	code	code	PROPN
ftr-412	2374	27	ann	ann	PROPN
ftr-412	2374	28	.	.	PUNCT
ftr-412	2375	1	§	§	PROPN
ftr-412	2375	2	48	48	NUM
ftr-412	2375	3	-	-	SYM
ftr-412	2375	4	2	2	NUM
ftr-412	2375	5	-	-	SYM
ftr-412	2375	6	32	32	NUM
ftr-412	2375	7	;	;	PUNCT
ftr-412	2375	8	ga	ga	PROPN
ftr-412	2375	9	.	.	PROPN
ftr-412	2375	10	comp	comp	PROPN
ftr-412	2375	11	.	.	PUNCT
ftr-412	2376	1	r.	r.	PROPN
ftr-412	2376	2	&	&	CCONJ
ftr-412	2376	3	regs	regs	PROPN
ftr-412	2376	4	.	.	PUNCT
ftr-412	2377	1	r.	r.	PROPN
ftr-412	2377	2	560	560	NUM
ftr-412	2377	3	-	-	SYM
ftr-412	2377	4	3	3	NUM
ftr-412	2377	5	-	-	PUNCT
ftr-412	2377	6	2-.26	2-.26	NUM
ftr-412	2377	7	)	)	PUNCT
ftr-412	2377	8	.	.	PUNCT
ftr-412	2378	1	this	this	DET
ftr-412	2378	2	system	system	NOUN
ftr-412	2378	3	is	be	AUX
ftr-412	2378	4	not	not	PART
ftr-412	2378	5	fully	fully	ADV
ftr-412	2378	6	digital	digital	ADJ
ftr-412	2378	7	.	.	PUNCT
ftr-412	2379	1	payments	payment	NOUN
ftr-412	2379	2	are	be	AUX
ftr-412	2379	3	made	make	VERB
ftr-412	2379	4	through	through	ADP
ftr-412	2379	5	ach	ach	NOUN
ftr-412	2379	6	debit	debit	NOUN
ftr-412	2379	7	or	or	CCONJ
ftr-412	2379	8	ach	ach	NOUN
ftr-412	2379	9	credit	credit	NOUN
ftr-412	2379	10	after	after	ADP
ftr-412	2379	11	submission	submission	NOUN
ftr-412	2379	12	738	738	NUM
ftr-412	2379	13	florida	florida	PROPN
ftr-412	2379	14	tax	tax	NOUN
ftr-412	2379	15	review	review	NOUN
ftr-412	2379	16	vol	vol	NOUN
ftr-412	2379	17	.	.	PUNCT
ftr-412	2380	1	7:10	7:10	NUM
ftr-412	2380	2	of	of	ADP
ftr-412	2380	3	paper	paper	NOUN
ftr-412	2380	4	forms	form	NOUN
ftr-412	2380	5	(	(	PUNCT
ftr-412	2380	6	ga	ga	PROPN
ftr-412	2380	7	.	.	PROPN
ftr-412	2380	8	form	form	PROPN
ftr-412	2380	9	eft	eft	PROPN
ftr-412	2380	10	001	001	NUM
ftr-412	2380	11	;	;	PUNCT
ftr-412	2380	12	ga	ga	PROPN
ftr-412	2380	13	.	.	PROPN
ftr-412	2380	14	form	form	PROPN
ftr-412	2380	15	eft	eft	PROPN
ftr-412	2380	16	002	002	NUM
ftr-412	2380	17	)	)	PUNCT
ftr-412	2380	18	to	to	ADP
ftr-412	2380	19	the	the	DET
ftr-412	2380	20	tax	tax	NOUN
ftr-412	2380	21	authority	authority	NOUN
ftr-412	2380	22	(	(	PUNCT
ftr-412	2380	23	ga	ga	PROPN
ftr-412	2380	24	.	.	PROPN
ftr-412	2380	25	comp	comp	PROPN
ftr-412	2380	26	.	.	PUNCT
ftr-412	2381	1	r.	r.	PROPN
ftr-412	2381	2	&	&	CCONJ
ftr-412	2381	3	regs	regs	PROPN
ftr-412	2381	4	.	.	PUNCT
ftr-412	2382	1	r.	r.	PROPN
ftr-412	2382	2	560	560	NUM
ftr-412	2382	3	-	-	SYM
ftr-412	2382	4	3	3	NUM
ftr-412	2382	5	-	-	NUM
ftr-412	2382	6	2-.26(3)(b	2-.26(3)(b	NUM
ftr-412	2382	7	)	)	PUNCT
ftr-412	2382	8	&	&	CCONJ
ftr-412	2382	9	(	(	PUNCT
ftr-412	2382	10	c	c	NOUN
ftr-412	2382	11	)	)	PUNCT
ftr-412	2382	12	)	)	PUNCT
ftr-412	2382	13	.	.	PUNCT
ftr-412	2383	1	(	(	PUNCT
ftr-412	2383	2	4	4	X
ftr-412	2383	3	)	)	PUNCT
ftr-412	2383	4	all	all	DET
ftr-412	2383	5	ruling	rule	VERB
ftr-412	2383	6	requests	request	NOUN
ftr-412	2383	7	must	must	AUX
ftr-412	2383	8	be	be	AUX
ftr-412	2383	9	submitted	submit	VERB
ftr-412	2383	10	in	in	ADP
ftr-412	2383	11	writing	writing	NOUN
ftr-412	2383	12	(	(	PUNCT
ftr-412	2383	13	ga	ga	PROPN
ftr-412	2383	14	.	.	PROPN
ftr-412	2383	15	comp	comp	PROPN
ftr-412	2383	16	.	.	PUNCT
ftr-412	2384	1	r.	r.	PROPN
ftr-412	2384	2	&	&	CCONJ
ftr-412	2384	3	regs	regs	PROPN
ftr-412	2384	4	.	.	PUNCT
ftr-412	2385	1	r.	r.	PROPN
ftr-412	2385	2	560	560	NUM
ftr-412	2385	3	-	-	SYM
ftr-412	2385	4	3	3	NUM
ftr-412	2385	5	-	-	NUM
ftr-412	2385	6	1-.04	1-.04	NUM
ftr-412	2385	7	)	)	PUNCT
ftr-412	2385	8	.	.	PUNCT
ftr-412	2386	1	no	no	DET
ftr-412	2386	2	provision	provision	NOUN
ftr-412	2386	3	is	be	AUX
ftr-412	2386	4	made	make	VERB
ftr-412	2386	5	for	for	ADP
ftr-412	2386	6	electronic	electronic	ADJ
ftr-412	2386	7	filing	filing	NOUN
ftr-412	2386	8	of	of	ADP
ftr-412	2386	9	these	these	DET
ftr-412	2386	10	requests	request	NOUN
ftr-412	2386	11	on	on	ADP
ftr-412	2386	12	the	the	DET
ftr-412	2386	13	florida	florida	PROPN
ftr-412	2386	14	web	web	NOUN
ftr-412	2386	15	site	site	NOUN
ftr-412	2386	16	.	.	PUNCT
ftr-412	2387	1	in	in	ADP
ftr-412	2387	2	addition	addition	NOUN
ftr-412	2387	3	,	,	PUNCT
ftr-412	2387	4	because	because	SCONJ
ftr-412	2387	5	there	there	PRON
ftr-412	2387	6	is	be	VERB
ftr-412	2387	7	no	no	DET
ftr-412	2387	8	provision	provision	NOUN
ftr-412	2387	9	for	for	ADP
ftr-412	2387	10	digital	digital	ADJ
ftr-412	2387	11	case	case	NOUN
ftr-412	2387	12	handling	handling	NOUN
ftr-412	2387	13	,	,	PUNCT
ftr-412	2387	14	decision	decision	NOUN
ftr-412	2387	15	,	,	PUNCT
ftr-412	2387	16	and	and	CCONJ
ftr-412	2387	17	delivery	delivery	NOUN
ftr-412	2387	18	functions	function	NOUN
ftr-412	2387	19	,	,	PUNCT
ftr-412	2387	20	the	the	DET
ftr-412	2387	21	florida	florida	PROPN
ftr-412	2387	22	system	system	NOUN
ftr-412	2387	23	is	be	AUX
ftr-412	2387	24	not	not	PART
ftr-412	2387	25	fully	fully	ADV
ftr-412	2387	26	transactional	transactional	ADJ
ftr-412	2387	27	.	.	PUNCT
ftr-412	2388	1	hawaii	hawaii	PROPN
ftr-412	2388	2	.	.	PUNCT
ftr-412	2388	3	tax	tax	PROPN
ftr-412	2388	4	administration	administration	PROPN
ftr-412	2388	5	&	&	CCONJ
ftr-412	2388	6	technology	technology	PROPN
ftr-412	2388	7	.	.	PUNCT
ftr-412	2389	1	hawaii	hawaii	PROPN
ftr-412	2389	2	is	be	AUX
ftr-412	2389	3	a	a	DET
ftr-412	2389	4	“	"	PUNCT
ftr-412	2389	5	stage	stage	NOUN
ftr-412	2389	6	3	3	NUM
ftr-412	2389	7	”	"	PUNCT
ftr-412	2389	8	benchmarked	benchmarke	VERB
ftr-412	2389	9	jurisdiction	jurisdiction	NOUN
ftr-412	2389	10	.	.	PUNCT
ftr-412	2390	1	(	(	PUNCT
ftr-412	2390	2	1	1	X
ftr-412	2390	3	)	)	PUNCT
ftr-412	2390	4	comprehensive	comprehensive	ADJ
ftr-412	2390	5	web	web	NOUN
ftr-412	2390	6	-	-	PUNCT
ftr-412	2390	7	based	base	VERB
ftr-412	2390	8	tax	tax	NOUN
ftr-412	2390	9	information	information	NOUN
ftr-412	2390	10	is	be	AUX
ftr-412	2390	11	provided	provide	VERB
ftr-412	2390	12	.	.	PUNCT
ftr-412	2391	1	(	(	PUNCT
ftr-412	2391	2	2	2	X
ftr-412	2391	3	)	)	PUNCT
ftr-412	2391	4	forms	form	VERB
ftr-412	2391	5	documents	document	NOUN
ftr-412	2391	6	and	and	CCONJ
ftr-412	2391	7	instructions	instruction	NOUN
ftr-412	2391	8	are	be	AUX
ftr-412	2391	9	available	available	ADJ
ftr-412	2391	10	on	on	ADP
ftr-412	2391	11	the	the	DET
ftr-412	2391	12	web	web	NOUN
ftr-412	2391	13	and	and	CCONJ
ftr-412	2391	14	can	can	AUX
ftr-412	2391	15	be	be	AUX
ftr-412	2391	16	downloaded	download	VERB
ftr-412	2391	17	at	at	ADP
ftr-412	2391	18	http://www.ehawaiigov.org/efile	http://www.ehawaiigov.org/efile	PRON
ftr-412	2391	19	.	.	PUNCT
ftr-412	2392	1	(	(	PUNCT
ftr-412	2392	2	3	3	X
ftr-412	2392	3	)	)	PUNCT
ftr-412	2392	4	as	as	ADP
ftr-412	2392	5	of	of	ADP
ftr-412	2392	6	2002	2002	NUM
ftr-412	2392	7	the	the	DET
ftr-412	2392	8	internet	internet	NOUN
ftr-412	2392	9	filing	filing	NOUN
ftr-412	2392	10	program	program	NOUN
ftr-412	2392	11	of	of	ADP
ftr-412	2392	12	the	the	DET
ftr-412	2392	13	hawaii	hawaii	PROPN
ftr-412	2392	14	department	department	PROPN
ftr-412	2392	15	of	of	ADP
ftr-412	2392	16	taxation	taxation	NOUN
ftr-412	2392	17	was	be	AUX
ftr-412	2392	18	expanded	expand	VERB
ftr-412	2392	19	to	to	ADP
ftr-412	2392	20	the	the	DET
ftr-412	2392	21	general	general	ADJ
ftr-412	2392	22	excise	excise	NOUN
ftr-412	2392	23	(	(	PUNCT
ftr-412	2392	24	sales	sale	NOUN
ftr-412	2392	25	)	)	PUNCT
ftr-412	2392	26	and	and	CCONJ
ftr-412	2392	27	use	use	VERB
ftr-412	2392	28	tax	tax	NOUN
ftr-412	2392	29	return	return	NOUN
ftr-412	2392	30	and	and	CCONJ
ftr-412	2392	31	reconciliation	reconciliation	NOUN
ftr-412	2392	32	.	.	PUNCT
ftr-412	2393	1	haw	haw	INTJ
ftr-412	2393	2	.	.	PUNCT
ftr-412	2393	3	tax	tax	NOUN
ftr-412	2393	4	news	news	NOUN
ftr-412	2393	5	,	,	PUNCT
ftr-412	2393	6	6:1	6:1	NUM
ftr-412	2393	7	(	(	PUNCT
ftr-412	2393	8	haw	haw	INTJ
ftr-412	2393	9	.	.	PUNCT
ftr-412	2393	10	dept	dept	PROPN
ftr-412	2393	11	.	.	PROPN
ftr-412	2393	12	of	of	ADP
ftr-412	2393	13	taxation	taxation	NOUN
ftr-412	2393	14	,	,	PUNCT
ftr-412	2393	15	spring	spring	NOUN
ftr-412	2393	16	2002	2002	NUM
ftr-412	2393	17	)	)	PUNCT
ftr-412	2393	18	.	.	PUNCT
ftr-412	2394	1	statute	statute	PROPN
ftr-412	2394	2	authorizes	authorize	VERB
ftr-412	2394	3	the	the	DET
ftr-412	2394	4	filing	filing	NOUN
ftr-412	2394	5	of	of	ADP
ftr-412	2394	6	tax	tax	NOUN
ftr-412	2394	7	returns	return	NOUN
ftr-412	2394	8	and	and	CCONJ
ftr-412	2394	9	other	other	ADJ
ftr-412	2394	10	tax	tax	NOUN
ftr-412	2394	11	-	-	PUNCT
ftr-412	2394	12	related	relate	VERB
ftr-412	2394	13	documents	document	NOUN
ftr-412	2394	14	by	by	ADP
ftr-412	2394	15	electronic	electronic	ADJ
ftr-412	2394	16	,	,	PUNCT
ftr-412	2394	17	telephonic	telephonic	ADJ
ftr-412	2394	18	,	,	PUNCT
ftr-412	2394	19	or	or	CCONJ
ftr-412	2394	20	optical	optical	ADJ
ftr-412	2394	21	means	mean	NOUN
ftr-412	2394	22	(	(	PUNCT
ftr-412	2394	23	haw	haw	INTJ
ftr-412	2394	24	.	.	PUNCT
ftr-412	2394	25	rev	rev	PROPN
ftr-412	2394	26	.	.	PROPN
ftr-412	2394	27	stat	stat	PROPN
ftr-412	2394	28	.	.	PUNCT
ftr-412	2395	1	§	§	PROPN
ftr-412	2395	2	231	231	NUM
ftr-412	2395	3	-	-	SYM
ftr-412	2395	4	8.5	8.5	NUM
ftr-412	2395	5	)	)	PUNCT
ftr-412	2395	6	.	.	PUNCT
ftr-412	2396	1	tax	tax	NOUN
ftr-412	2396	2	payments	payment	NOUN
ftr-412	2396	3	are	be	AUX
ftr-412	2396	4	accepted	accept	VERB
ftr-412	2396	5	through	through	ADP
ftr-412	2396	6	various	various	ADJ
ftr-412	2396	7	electronic	electronic	ADJ
ftr-412	2396	8	media	medium	NOUN
ftr-412	2396	9	(	(	PUNCT
ftr-412	2396	10	haw	haw	INTJ
ftr-412	2396	11	.	.	PUNCT
ftr-412	2396	12	rev	rev	PROPN
ftr-412	2396	13	.	.	PROPN
ftr-412	2396	14	stat	stat	PROPN
ftr-412	2396	15	.	.	PUNCT
ftr-412	2397	1	§	§	PROPN
ftr-412	2397	2	231	231	NUM
ftr-412	2397	3	-	-	SYM
ftr-412	2397	4	9.9	9.9	NUM
ftr-412	2397	5	)	)	PUNCT
ftr-412	2397	6	.	.	PUNCT
ftr-412	2398	1	the	the	DET
ftr-412	2398	2	program	program	NOUN
ftr-412	2398	3	is	be	AUX
ftr-412	2398	4	mandatory	mandatory	ADJ
ftr-412	2398	5	for	for	ADP
ftr-412	2398	6	anyone	anyone	PRON
ftr-412	2398	7	with	with	ADP
ftr-412	2398	8	an	an	DET
ftr-412	2398	9	annual	annual	ADJ
ftr-412	2398	10	tax	tax	NOUN
ftr-412	2398	11	liability	liability	NOUN
ftr-412	2398	12	exceeding	exceed	VERB
ftr-412	2398	13	$	$	SYM
ftr-412	2398	14	100,000	100,000	NUM
ftr-412	2398	15	.	.	PUNCT
ftr-412	2399	1	persons	person	NOUN
ftr-412	2399	2	not	not	PART
ftr-412	2399	3	required	require	VERB
ftr-412	2399	4	to	to	PART
ftr-412	2399	5	pay	pay	VERB
ftr-412	2399	6	tax	tax	NOUN
ftr-412	2399	7	electronically	electronically	ADV
ftr-412	2399	8	may	may	AUX
ftr-412	2399	9	request	request	VERB
ftr-412	2399	10	permission	permission	NOUN
ftr-412	2399	11	to	to	PART
ftr-412	2399	12	do	do	AUX
ftr-412	2399	13	so	so	ADV
ftr-412	2399	14	(	(	PUNCT
ftr-412	2399	15	haw	haw	INTJ
ftr-412	2399	16	.	.	PUNCT
ftr-412	2399	17	admin	admin	PROPN
ftr-412	2399	18	.	.	PROPN
ftr-412	2400	1	code	code	PROPN
ftr-412	2400	2	,	,	PUNCT
ftr-412	2400	3	no	no	DET
ftr-412	2400	4	18	18	NUM
ftr-412	2400	5	-	-	SYM
ftr-412	2400	6	231	231	NUM
ftr-412	2400	7	-	-	PUNCT
ftr-412	2400	8	9.9	9.9	NUM
ftr-412	2400	9	-	-	PUNCT
ftr-412	2400	10	03	03	NUM
ftr-412	2400	11	)	)	PUNCT
ftr-412	2400	12	.	.	PUNCT
ftr-412	2401	1	upon	upon	SCONJ
ftr-412	2401	2	the	the	DET
ftr-412	2401	3	issuance	issuance	NOUN
ftr-412	2401	4	of	of	ADP
ftr-412	2401	5	regulations	regulation	NOUN
ftr-412	2401	6	,	,	PUNCT
ftr-412	2401	7	the	the	DET
ftr-412	2401	8	department	department	NOUN
ftr-412	2401	9	of	of	ADP
ftr-412	2401	10	taxation	taxation	NOUN
ftr-412	2401	11	will	will	AUX
ftr-412	2401	12	be	be	AUX
ftr-412	2401	13	able	able	ADJ
ftr-412	2401	14	to	to	PART
ftr-412	2401	15	accept	accept	VERB
ftr-412	2401	16	tax	tax	NOUN
ftr-412	2401	17	payments	payment	NOUN
ftr-412	2401	18	by	by	ADP
ftr-412	2401	19	credit	credit	NOUN
ftr-412	2401	20	card	card	NOUN
ftr-412	2401	21	or	or	CCONJ
ftr-412	2401	22	debit	debit	NOUN
ftr-412	2401	23	card	card	NOUN
ftr-412	2401	24	(	(	PUNCT
ftr-412	2401	25	haw	haw	INTJ
ftr-412	2401	26	.	.	PUNCT
ftr-412	2401	27	rev	rev	PROPN
ftr-412	2401	28	.	.	PROPN
ftr-412	2401	29	stat	stat	PROPN
ftr-412	2401	30	.	.	PUNCT
ftr-412	2402	1	§	§	PROPN
ftr-412	2402	2	231	231	NUM
ftr-412	2402	3	-	-	SYM
ftr-412	2402	4	9.4	9.4	NUM
ftr-412	2402	5	)	)	PUNCT
ftr-412	2402	6	.	.	PUNCT
ftr-412	2403	1	(	(	PUNCT
ftr-412	2403	2	4	4	X
ftr-412	2403	3	)	)	PUNCT
ftr-412	2403	4	written	write	VERB
ftr-412	2403	5	rulings	ruling	NOUN
ftr-412	2403	6	are	be	AUX
ftr-412	2403	7	issued	issue	VERB
ftr-412	2403	8	to	to	ADP
ftr-412	2403	9	taxpayers	taxpayer	NOUN
ftr-412	2403	10	(	(	PUNCT
ftr-412	2403	11	haw	haw	INTJ
ftr-412	2403	12	.	.	PUNCT
ftr-412	2403	13	rev	rev	PROPN
ftr-412	2403	14	.	.	PROPN
ftr-412	2403	15	stat	stat	PROPN
ftr-412	2403	16	.	.	PUNCT
ftr-412	2404	1	§	§	PROPN
ftr-412	2404	2	231	231	NUM
ftr-412	2404	3	-	-	SYM
ftr-412	2404	4	19.5	19.5	NUM
ftr-412	2404	5	)	)	PUNCT
ftr-412	2404	6	only	only	ADV
ftr-412	2404	7	on	on	ADP
ftr-412	2404	8	written	write	VERB
ftr-412	2404	9	request	request	NOUN
ftr-412	2404	10	(	(	PUNCT
ftr-412	2404	11	haw	haw	INTJ
ftr-412	2404	12	.	.	PUNCT
ftr-412	2404	13	admin	admin	PROPN
ftr-412	2404	14	.	.	PROPN
ftr-412	2404	15	code	code	PROPN
ftr-412	2404	16	,	,	PUNCT
ftr-412	2404	17	no	no	DET
ftr-412	2404	18	18	18	NUM
ftr-412	2404	19	-	-	SYM
ftr-412	2404	20	231	231	NUM
ftr-412	2404	21	-	-	SYM
ftr-412	2404	22	19.508	19.508	NUM
ftr-412	2404	23	)	)	PUNCT
ftr-412	2404	24	.	.	PUNCT
ftr-412	2405	1	no	no	DET
ftr-412	2405	2	provision	provision	NOUN
ftr-412	2405	3	is	be	AUX
ftr-412	2405	4	made	make	VERB
ftr-412	2405	5	for	for	ADP
ftr-412	2405	6	electronic	electronic	ADJ
ftr-412	2405	7	filing	filing	NOUN
ftr-412	2405	8	of	of	ADP
ftr-412	2405	9	these	these	DET
ftr-412	2405	10	requests	request	NOUN
ftr-412	2405	11	.	.	PUNCT
ftr-412	2406	1	in	in	ADP
ftr-412	2406	2	addition	addition	NOUN
ftr-412	2406	3	,	,	PUNCT
ftr-412	2406	4	because	because	SCONJ
ftr-412	2406	5	there	there	PRON
ftr-412	2406	6	is	be	VERB
ftr-412	2406	7	no	no	DET
ftr-412	2406	8	provision	provision	NOUN
ftr-412	2406	9	for	for	ADP
ftr-412	2406	10	digital	digital	ADJ
ftr-412	2406	11	case	case	NOUN
ftr-412	2406	12	handling	handling	NOUN
ftr-412	2406	13	,	,	PUNCT
ftr-412	2406	14	decision	decision	NOUN
ftr-412	2406	15	,	,	PUNCT
ftr-412	2406	16	and	and	CCONJ
ftr-412	2406	17	delivery	delivery	NOUN
ftr-412	2406	18	functions	function	NOUN
ftr-412	2406	19	,	,	PUNCT
ftr-412	2406	20	the	the	DET
ftr-412	2406	21	hawaii	hawaii	PROPN
ftr-412	2406	22	system	system	NOUN
ftr-412	2406	23	is	be	AUX
ftr-412	2406	24	not	not	PART
ftr-412	2406	25	fully	fully	ADV
ftr-412	2406	26	transactional	transactional	ADJ
ftr-412	2406	27	.	.	PUNCT
ftr-412	2407	1	idaho	idaho	NOUN
ftr-412	2407	2	.	.	PUNCT
ftr-412	2408	1	tax	tax	PROPN
ftr-412	2408	2	administration	administration	PROPN
ftr-412	2408	3	&	&	CCONJ
ftr-412	2408	4	technology	technology	PROPN
ftr-412	2408	5	.	.	PUNCT
ftr-412	2409	1	idaho	idaho	PROPN
ftr-412	2409	2	is	be	AUX
ftr-412	2409	3	a	a	DET
ftr-412	2409	4	“	"	PUNCT
ftr-412	2409	5	stage	stage	NOUN
ftr-412	2409	6	3	3	NUM
ftr-412	2409	7	”	"	PUNCT
ftr-412	2409	8	benchmarked	benchmarke	VERB
ftr-412	2409	9	jurisdiction	jurisdiction	NOUN
ftr-412	2409	10	.	.	PUNCT
ftr-412	2410	1	(	(	PUNCT
ftr-412	2410	2	1	1	X
ftr-412	2410	3	)	)	PUNCT
ftr-412	2410	4	comprehensive	comprehensive	ADJ
ftr-412	2410	5	web	web	NOUN
ftr-412	2410	6	-	-	PUNCT
ftr-412	2410	7	based	base	VERB
ftr-412	2410	8	tax	tax	NOUN
ftr-412	2410	9	information	information	NOUN
ftr-412	2410	10	is	be	AUX
ftr-412	2410	11	provided	provide	VERB
ftr-412	2410	12	.	.	PUNCT
ftr-412	2411	1	(	(	PUNCT
ftr-412	2411	2	2	2	X
ftr-412	2411	3	)	)	PUNCT
ftr-412	2411	4	forms	form	VERB
ftr-412	2411	5	documents	document	NOUN
ftr-412	2411	6	and	and	CCONJ
ftr-412	2411	7	instructions	instruction	NOUN
ftr-412	2411	8	are	be	AUX
ftr-412	2411	9	available	available	ADJ
ftr-412	2411	10	on	on	ADP
ftr-412	2411	11	the	the	DET
ftr-412	2411	12	web	web	NOUN
ftr-412	2411	13	and	and	CCONJ
ftr-412	2411	14	can	can	AUX
ftr-412	2411	15	be	be	AUX
ftr-412	2411	16	downloaded	download	VERB
ftr-412	2411	17	at	at	ADP
ftr-412	2411	18	http://www.tax.idaho.gov/.	http://www.tax.idaho.gov/.	PROPN
ftr-412	2411	19	(	(	PUNCT
ftr-412	2411	20	3	3	NUM
ftr-412	2411	21	)	)	PUNCT
ftr-412	2411	22	the	the	DET
ftr-412	2411	23	state	state	PROPN
ftr-412	2411	24	tax	tax	PROPN
ftr-412	2411	25	commission	commission	PROPN
ftr-412	2411	26	established	establish	VERB
ftr-412	2411	27	rules	rule	NOUN
ftr-412	2411	28	for	for	ADP
ftr-412	2411	29	the	the	DET
ftr-412	2411	30	filing	filing	NOUN
ftr-412	2411	31	of	of	ADP
ftr-412	2411	32	tax	tax	NOUN
ftr-412	2411	33	returns	return	NOUN
ftr-412	2411	34	and	and	CCONJ
ftr-412	2411	35	other	other	ADJ
ftr-412	2411	36	documents	document	NOUN
ftr-412	2411	37	via	via	ADP
ftr-412	2411	38	electronic	electronic	ADJ
ftr-412	2411	39	transmission	transmission	NOUN
ftr-412	2411	40	(	(	PUNCT
ftr-412	2411	41	idaho	idaho	PROPN
ftr-412	2411	42	code	code	NOUN
ftr-412	2411	43	§	§	PROPN
ftr-412	2411	44	63	63	NUM
ftr-412	2411	45	-	-	SYM
ftr-412	2411	46	113	113	NUM
ftr-412	2411	47	)	)	PUNCT
ftr-412	2411	48	.	.	PUNCT
ftr-412	2412	1	the	the	DET
ftr-412	2412	2	system	system	NOUN
ftr-412	2412	3	is	be	AUX
ftr-412	2412	4	voluntary	voluntary	ADJ
ftr-412	2412	5	,	,	PUNCT
ftr-412	2412	6	and	and	CCONJ
ftr-412	2412	7	available	available	ADJ
ftr-412	2412	8	for	for	ADP
ftr-412	2412	9	anyone	anyone	PRON
ftr-412	2412	10	filing	file	VERB
ftr-412	2412	11	an	an	DET
ftr-412	2412	12	idaho	idaho	NOUN
ftr-412	2412	13	return	return	NOUN
ftr-412	2412	14	(	(	PUNCT
ftr-412	2412	15	idaho	idaho	PROPN
ftr-412	2412	16	code	code	NOUN
ftr-412	2412	17	§	§	PROPN
ftr-412	2412	18	63	63	NUM
ftr-412	2412	19	-	-	SYM
ftr-412	2412	20	115	115	NUM
ftr-412	2412	21	)	)	PUNCT
ftr-412	2412	22	.	.	PUNCT
ftr-412	2413	1	filing	filing	NOUN
ftr-412	2413	2	and	and	CCONJ
ftr-412	2413	3	payment	payment	NOUN
ftr-412	2413	4	of	of	ADP
ftr-412	2413	5	taxes	taxis	NOUN
ftr-412	2413	6	must	must	AUX
ftr-412	2413	7	be	be	AUX
ftr-412	2413	8	made	make	VERB
ftr-412	2413	9	by	by	ADP
ftr-412	2413	10	electronic	electronic	ADJ
ftr-412	2413	11	funds	fund	NOUN
ftr-412	2413	12	transfer	transfer	NOUN
ftr-412	2413	13	when	when	SCONJ
ftr-412	2413	14	the	the	DET
ftr-412	2413	15	amount	amount	NOUN
ftr-412	2413	16	due	due	ADJ
ftr-412	2413	17	is	be	AUX
ftr-412	2413	18	$	$	SYM
ftr-412	2413	19	100,000	100,000	NUM
ftr-412	2413	20	or	or	CCONJ
ftr-412	2413	21	greater	great	ADJ
ftr-412	2413	22	(	(	PUNCT
ftr-412	2413	23	idaho	idaho	PROPN
ftr-412	2413	24	code	code	NOUN
ftr-412	2413	25	§	§	PROPN
ftr-412	2413	26	67	67	NUM
ftr-412	2413	27	-	-	SYM
ftr-412	2413	28	2026	2026	NUM
ftr-412	2413	29	)	)	PUNCT
ftr-412	2413	30	.	.	PUNCT
ftr-412	2414	1	the	the	DET
ftr-412	2414	2	method	method	NOUN
ftr-412	2414	3	of	of	ADP
ftr-412	2414	4	electronic	electronic	ADJ
ftr-412	2414	5	funds	fund	NOUN
ftr-412	2414	6	transfer	transfer	NOUN
ftr-412	2414	7	must	must	AUX
ftr-412	2414	8	be	be	AUX
ftr-412	2414	9	made	make	VERB
ftr-412	2414	10	through	through	ADP
ftr-412	2414	11	the	the	DET
ftr-412	2414	12	automated	automate	VERB
ftr-412	2414	13	clearing	clearing	NOUN
ftr-412	2414	14	house	house	NOUN
ftr-412	2414	15	system	system	NOUN
ftr-412	2414	16	(	(	PUNCT
ftr-412	2414	17	ach	ach	NOUN
ftr-412	2414	18	)	)	PUNCT
ftr-412	2414	19	operated	operate	VERB
ftr-412	2414	20	by	by	ADP
ftr-412	2414	21	the	the	DET
ftr-412	2414	22	federal	federal	PROPN
ftr-412	2414	23	reserve	reserve	PROPN
ftr-412	2414	24	by	by	ADP
ftr-412	2414	25	the	the	DET
ftr-412	2414	26	ach	ach	PROPN
ftr-412	2414	27	debit	debit	NOUN
ftr-412	2414	28	or	or	CCONJ
ftr-412	2414	29	ach	ach	PROPN
ftr-412	2414	30	credit	credit	NOUN
ftr-412	2414	31	method	method	NOUN
ftr-412	2414	32	(	(	PUNCT
ftr-412	2414	33	idaho	idaho	PROPN
ftr-412	2414	34	code	code	NOUN
ftr-412	2414	35	§	§	PROPN
ftr-412	2414	36	67	67	NUM
ftr-412	2414	37	-	-	SYM
ftr-412	2414	38	2026	2026	NUM
ftr-412	2414	39	)	)	PUNCT
ftr-412	2414	40	.	.	PUNCT
ftr-412	2415	1	(	(	PUNCT
ftr-412	2415	2	4	4	X
ftr-412	2415	3	)	)	PUNCT
ftr-412	2415	4	written	write	VERB
ftr-412	2415	5	rulings	ruling	NOUN
ftr-412	2415	6	are	be	AUX
ftr-412	2415	7	issued	issue	VERB
ftr-412	2415	8	to	to	ADP
ftr-412	2415	9	taxpayers	taxpayer	NOUN
ftr-412	2415	10	(	(	PUNCT
ftr-412	2415	11	idaho	idaho	PROPN
ftr-412	2415	12	code	code	NOUN
ftr-412	2415	13	§	§	PROPN
ftr-412	2415	14	675255	675255	NUM
ftr-412	2415	15	)	)	PUNCT
ftr-412	2415	16	only	only	ADV
ftr-412	2415	17	on	on	ADP
ftr-412	2415	18	written	write	VERB
ftr-412	2415	19	request	request	NOUN
ftr-412	2415	20	(	(	PUNCT
ftr-412	2415	21	idaho	idaho	PROPN
ftr-412	2415	22	code	code	NOUN
ftr-412	2415	23	§	§	PROPN
ftr-412	2415	24	63	63	NUM
ftr-412	2415	25	-	-	SYM
ftr-412	2415	26	105	105	NUM
ftr-412	2415	27	)	)	PUNCT
ftr-412	2415	28	.	.	PUNCT
ftr-412	2416	1	no	no	DET
ftr-412	2416	2	provision	provision	NOUN
ftr-412	2416	3	is	be	AUX
ftr-412	2416	4	made	make	VERB
ftr-412	2416	5	for	for	ADP
ftr-412	2416	6	electronic	electronic	ADJ
ftr-412	2416	7	filing	filing	NOUN
ftr-412	2416	8	of	of	ADP
ftr-412	2416	9	these	these	DET
ftr-412	2416	10	requests	request	NOUN
ftr-412	2416	11	.	.	PUNCT
ftr-412	2417	1	in	in	ADP
ftr-412	2417	2	addition	addition	NOUN
ftr-412	2417	3	,	,	PUNCT
ftr-412	2417	4	because	because	SCONJ
ftr-412	2417	5	there	there	PRON
ftr-412	2417	6	is	be	VERB
ftr-412	2417	7	no	no	DET
ftr-412	2417	8	provision	provision	NOUN
ftr-412	2417	9	for	for	ADP
ftr-412	2417	10	digital	digital	ADJ
ftr-412	2417	11	case	case	NOUN
ftr-412	2417	12	handling	handling	NOUN
ftr-412	2417	13	,	,	PUNCT
ftr-412	2417	14	decision	decision	NOUN
ftr-412	2417	15	,	,	PUNCT
ftr-412	2417	16	and	and	CCONJ
ftr-412	2417	17	delivery	delivery	NOUN
ftr-412	2417	18	functions	function	NOUN
ftr-412	2417	19	,	,	PUNCT
ftr-412	2417	20	the	the	DET
ftr-412	2417	21	idaho	idaho	NOUN
ftr-412	2417	22	system	system	NOUN
ftr-412	2417	23	is	be	AUX
ftr-412	2417	24	not	not	PART
ftr-412	2417	25	fully	fully	ADV
ftr-412	2417	26	transactional	transactional	ADJ
ftr-412	2417	27	.	.	PUNCT
ftr-412	2418	1	2006	2006	NUM
ftr-412	2418	2	]	]	PUNCT
ftr-412	2418	3	biometrics	biometric	NOUN
ftr-412	2418	4	:	:	PUNCT
ftr-412	2418	5	solving	solve	VERB
ftr-412	2418	6	the	the	DET
ftr-412	2418	7	regressivity	regressivity	NOUN
ftr-412	2418	8	of	of	ADP
ftr-412	2418	9	vats	vat	NOUN
ftr-412	2418	10	and	and	CCONJ
ftr-412	2418	11	rsts	rst	NOUN
ftr-412	2418	12	739	739	NUM
ftr-412	2418	13	illinois	illinois	PROPN
ftr-412	2418	14	.	.	PUNCT
ftr-412	2418	15	tax	tax	PROPN
ftr-412	2418	16	administration	administration	PROPN
ftr-412	2418	17	&	&	CCONJ
ftr-412	2418	18	technology	technology	PROPN
ftr-412	2418	19	.	.	PUNCT
ftr-412	2419	1	illinois	illinois	PROPN
ftr-412	2419	2	is	be	AUX
ftr-412	2419	3	a	a	DET
ftr-412	2419	4	“	"	PUNCT
ftr-412	2419	5	stage	stage	NOUN
ftr-412	2419	6	2	2	NUM
ftr-412	2419	7	”	"	PUNCT
ftr-412	2419	8	benchmarked	benchmarke	VERB
ftr-412	2419	9	jurisdiction	jurisdiction	NOUN
ftr-412	2419	10	.	.	PUNCT
ftr-412	2420	1	(	(	PUNCT
ftr-412	2420	2	1	1	X
ftr-412	2420	3	)	)	PUNCT
ftr-412	2420	4	comprehensive	comprehensive	ADJ
ftr-412	2420	5	web	web	NOUN
ftr-412	2420	6	-	-	PUNCT
ftr-412	2420	7	based	base	VERB
ftr-412	2420	8	tax	tax	NOUN
ftr-412	2420	9	information	information	NOUN
ftr-412	2420	10	is	be	AUX
ftr-412	2420	11	provided	provide	VERB
ftr-412	2420	12	.	.	PUNCT
ftr-412	2421	1	(	(	PUNCT
ftr-412	2421	2	2	2	X
ftr-412	2421	3	)	)	PUNCT
ftr-412	2421	4	even	even	ADV
ftr-412	2421	5	though	though	SCONJ
ftr-412	2421	6	forms	form	NOUN
ftr-412	2421	7	documents	document	NOUN
ftr-412	2421	8	and	and	CCONJ
ftr-412	2421	9	instructions	instruction	NOUN
ftr-412	2421	10	are	be	AUX
ftr-412	2421	11	available	available	ADJ
ftr-412	2421	12	on	on	ADP
ftr-412	2421	13	the	the	DET
ftr-412	2421	14	web	web	NOUN
ftr-412	2421	15	and	and	CCONJ
ftr-412	2421	16	can	can	AUX
ftr-412	2421	17	be	be	AUX
ftr-412	2421	18	downloaded	download	VERB
ftr-412	2421	19	at	at	ADP
ftr-412	2421	20	http://www.revenue.state.il.us/	http://www.revenue.state.il.us/	NOUN
ftr-412	2421	21	,	,	PUNCT
ftr-412	2421	22	their	their	PRON
ftr-412	2421	23	electronic	electronic	ADJ
ftr-412	2421	24	use	use	NOUN
ftr-412	2421	25	is	be	AUX
ftr-412	2421	26	limited	limited	ADJ
ftr-412	2421	27	.	.	PUNCT
ftr-412	2422	1	(	(	PUNCT
ftr-412	2422	2	3	3	X
ftr-412	2422	3	)	)	PUNCT
ftr-412	2422	4	e	e	NOUN
ftr-412	2422	5	-	-	NOUN
ftr-412	2422	6	filing	filing	NOUN
ftr-412	2422	7	is	be	AUX
ftr-412	2422	8	voluntary	voluntary	ADJ
ftr-412	2422	9	in	in	ADP
ftr-412	2422	10	illinois	illinois	PROPN
ftr-412	2422	11	,	,	PUNCT
ftr-412	2422	12	and	and	CCONJ
ftr-412	2422	13	limited	limit	VERB
ftr-412	2422	14	to	to	ADP
ftr-412	2422	15	two	two	NUM
ftr-412	2422	16	sales	sale	NOUN
ftr-412	2422	17	and	and	CCONJ
ftr-412	2422	18	use	use	VERB
ftr-412	2422	19	tax	tax	NOUN
ftr-412	2422	20	forms	form	NOUN
ftr-412	2422	21	,	,	PUNCT
ftr-412	2422	22	form	form	NOUN
ftr-412	2422	23	st-1	st-1	PUNCT
ftr-412	2422	24	(	(	PUNCT
ftr-412	2422	25	sales	sale	NOUN
ftr-412	2422	26	and	and	CCONJ
ftr-412	2422	27	use	use	VERB
ftr-412	2422	28	tax	tax	NOUN
ftr-412	2422	29	return	return	NOUN
ftr-412	2422	30	)	)	PUNCT
ftr-412	2422	31	and	and	CCONJ
ftr-412	2422	32	form	form	VERB
ftr-412	2422	33	st-2	st-2	PRON
ftr-412	2422	34	(	(	PUNCT
ftr-412	2422	35	multiple	multiple	ADJ
ftr-412	2422	36	site	site	NOUN
ftr-412	2422	37	attachment	attachment	NOUN
ftr-412	2422	38	for	for	ADP
ftr-412	2422	39	form	form	NOUN
ftr-412	2422	40	st-1	st-1	NOUN
ftr-412	2422	41	)	)	PUNCT
ftr-412	2422	42	.	.	PUNCT
ftr-412	2423	1	illinois	illinois	PROPN
ftr-412	2423	2	intends	intend	VERB
ftr-412	2423	3	to	to	PART
ftr-412	2423	4	eventually	eventually	ADV
ftr-412	2423	5	allow	allow	VERB
ftr-412	2423	6	more	more	ADV
ftr-412	2423	7	extensive	extensive	ADJ
ftr-412	2423	8	filing	filing	NOUN
ftr-412	2423	9	of	of	ADP
ftr-412	2423	10	returns	return	NOUN
ftr-412	2423	11	and	and	CCONJ
ftr-412	2423	12	other	other	ADJ
ftr-412	2423	13	documents	document	NOUN
ftr-412	2423	14	(	(	PUNCT
ftr-412	2423	15	20	20	NUM
ftr-412	2423	16	ill	ill	ADJ
ftr-412	2423	17	.	.	PUNCT
ftr-412	2424	1	comp	comp	PROPN
ftr-412	2424	2	.	.	PUNCT
ftr-412	2425	1	stat	stat	PROPN
ftr-412	2425	2	.	.	PUNCT
ftr-412	2426	1	ann	ann	PROPN
ftr-412	2426	2	.	.	PUNCT
ftr-412	2427	1	2505/39c-1a	2505/39c-1a	NUM
ftr-412	2427	2	;	;	PUNCT
ftr-412	2428	1	ill	ill	ADJ
ftr-412	2428	2	.	.	PUNCT
ftr-412	2428	3	admin	admin	PROPN
ftr-412	2428	4	.	.	PUNCT
ftr-412	2428	5	code	code	PROPN
ftr-412	2428	6	tit	tit	PROPN
ftr-412	2428	7	.	.	PUNCT
ftr-412	2429	1	86	86	NUM
ftr-412	2429	2	,	,	PUNCT
ftr-412	2429	3	§	§	PROPN
ftr-412	2429	4	760.100	760.100	NUM
ftr-412	2429	5	)	)	PUNCT
ftr-412	2429	6	.	.	PUNCT
ftr-412	2430	1	participation	participation	NOUN
ftr-412	2430	2	in	in	ADP
ftr-412	2430	3	the	the	DET
ftr-412	2430	4	e	e	NOUN
ftr-412	2430	5	-	-	NOUN
ftr-412	2430	6	filing	file	VERB
ftr-412	2430	7	program	program	NOUN
ftr-412	2430	8	results	result	NOUN
ftr-412	2430	9	in	in	ADP
ftr-412	2430	10	a	a	DET
ftr-412	2430	11	requirement	requirement	NOUN
ftr-412	2430	12	that	that	SCONJ
ftr-412	2430	13	all	all	DET
ftr-412	2430	14	associated	associated	ADJ
ftr-412	2430	15	payments	payment	NOUN
ftr-412	2430	16	must	must	AUX
ftr-412	2430	17	be	be	AUX
ftr-412	2430	18	made	make	VERB
ftr-412	2430	19	through	through	ADP
ftr-412	2430	20	electronic	electronic	ADJ
ftr-412	2430	21	means	mean	NOUN
ftr-412	2430	22	(	(	PUNCT
ftr-412	2430	23	ill	ill	ADJ
ftr-412	2430	24	.	.	PUNCT
ftr-412	2430	25	admin	admin	PROPN
ftr-412	2430	26	.	.	PUNCT
ftr-412	2431	1	code	code	PROPN
ftr-412	2431	2	tit	tit	PROPN
ftr-412	2431	3	.	.	PUNCT
ftr-412	2432	1	86	86	NUM
ftr-412	2432	2	,	,	PUNCT
ftr-412	2432	3	§	§	PROPN
ftr-412	2432	4	760.220	760.220	NUM
ftr-412	2432	5	)	)	PUNCT
ftr-412	2432	6	.	.	PUNCT
ftr-412	2433	1	taxpayers	taxpayer	NOUN
ftr-412	2433	2	with	with	ADP
ftr-412	2433	3	an	an	DET
ftr-412	2433	4	annual	annual	ADJ
ftr-412	2433	5	tax	tax	NOUN
ftr-412	2433	6	liability	liability	NOUN
ftr-412	2433	7	of	of	ADP
ftr-412	2433	8	$	$	SYM
ftr-412	2433	9	200,000	200,000	NUM
ftr-412	2433	10	or	or	CCONJ
ftr-412	2433	11	more	more	ADJ
ftr-412	2433	12	must	must	AUX
ftr-412	2433	13	make	make	VERB
ftr-412	2433	14	all	all	DET
ftr-412	2433	15	payments	payment	NOUN
ftr-412	2433	16	by	by	ADP
ftr-412	2433	17	electronic	electronic	ADJ
ftr-412	2433	18	funds	fund	NOUN
ftr-412	2433	19	transfer	transfer	NOUN
ftr-412	2433	20	.	.	PUNCT
ftr-412	2434	1	an	an	DET
ftr-412	2434	2	annual	annual	ADJ
ftr-412	2434	3	tax	tax	NOUN
ftr-412	2434	4	liability	liability	NOUN
ftr-412	2434	5	is	be	AUX
ftr-412	2434	6	the	the	DET
ftr-412	2434	7	sum	sum	NOUN
ftr-412	2434	8	of	of	ADP
ftr-412	2434	9	the	the	DET
ftr-412	2434	10	taxpayer	taxpayer	NOUN
ftr-412	2434	11	’s	’s	PART
ftr-412	2434	12	liabilities	liability	NOUN
ftr-412	2434	13	reported	report	VERB
ftr-412	2434	14	on	on	ADP
ftr-412	2434	15	form	form	NOUN
ftr-412	2434	16	st-1	st-1	NOUN
ftr-412	2434	17	,	,	PUNCT
ftr-412	2434	18	sales	sale	NOUN
ftr-412	2434	19	and	and	CCONJ
ftr-412	2434	20	use	use	VERB
ftr-412	2434	21	tax	tax	NOUN
ftr-412	2434	22	return	return	NOUN
ftr-412	2434	23	(	(	PUNCT
ftr-412	2434	24	20	20	NUM
ftr-412	2434	25	ill	ill	ADJ
ftr-412	2434	26	.	.	PUNCT
ftr-412	2435	1	comp	comp	PROPN
ftr-412	2435	2	.	.	PUNCT
ftr-412	2436	1	stat	stat	PROPN
ftr-412	2436	2	.	.	PUNCT
ftr-412	2437	1	ann	ann	PROPN
ftr-412	2437	2	.	.	PROPN
ftr-412	2438	1	2505/2505210	2505/2505210	NUM
ftr-412	2438	2	;	;	PUNCT
ftr-412	2438	3	35	35	NUM
ftr-412	2438	4	ill	ill	ADJ
ftr-412	2438	5	.	.	PUNCT
ftr-412	2439	1	comp	comp	PROPN
ftr-412	2439	2	.	.	PUNCT
ftr-412	2440	1	stat	stat	PROPN
ftr-412	2440	2	.	.	PUNCT
ftr-412	2441	1	ann	ann	PROPN
ftr-412	2441	2	.	.	PUNCT
ftr-412	2442	1	120/3	120/3	NUM
ftr-412	2442	2	;	;	PUNCT
ftr-412	2442	3	35	35	NUM
ftr-412	2442	4	ill	ill	ADJ
ftr-412	2442	5	.	.	PUNCT
ftr-412	2443	1	comp	comp	PROPN
ftr-412	2443	2	.	.	PUNCT
ftr-412	2444	1	stat	stat	PROPN
ftr-412	2444	2	.	.	PUNCT
ftr-412	2445	1	ann	ann	PROPN
ftr-412	2445	2	.	.	PUNCT
ftr-412	2446	1	115/9	115/9	NUM
ftr-412	2446	2	;	;	PUNCT
ftr-412	2446	3	35	35	NUM
ftr-412	2446	4	ill	ill	ADJ
ftr-412	2446	5	.	.	PUNCT
ftr-412	2447	1	comp	comp	PROPN
ftr-412	2447	2	.	.	PUNCT
ftr-412	2448	1	stat	stat	PROPN
ftr-412	2448	2	.	.	PUNCT
ftr-412	2449	1	ann	ann	PROPN
ftr-412	2449	2	.	.	PUNCT
ftr-412	2450	1	110/9	110/9	NUM
ftr-412	2450	2	)	)	PUNCT
ftr-412	2450	3	.	.	PUNCT
ftr-412	2451	1	not	not	PART
ftr-412	2451	2	all	all	DET
ftr-412	2451	3	taxpayers	taxpayer	NOUN
ftr-412	2451	4	may	may	AUX
ftr-412	2451	5	pay	pay	VERB
ftr-412	2451	6	electronically	electronically	ADV
ftr-412	2451	7	.	.	PUNCT
ftr-412	2452	1	currently	currently	ADV
ftr-412	2452	2	,	,	PUNCT
ftr-412	2452	3	the	the	DET
ftr-412	2452	4	department	department	NOUN
ftr-412	2452	5	of	of	ADP
ftr-412	2452	6	revenue	revenue	NOUN
ftr-412	2452	7	is	be	AUX
ftr-412	2452	8	accepting	accept	VERB
ftr-412	2452	9	voluntary	voluntary	ADJ
ftr-412	2452	10	electronic	electronic	ADJ
ftr-412	2452	11	funds	fund	NOUN
ftr-412	2452	12	transfer	transfer	NOUN
ftr-412	2452	13	payments	payment	NOUN
ftr-412	2452	14	of	of	ADP
ftr-412	2452	15	the	the	DET
ftr-412	2452	16	following	following	NOUN
ftr-412	2452	17	:	:	PUNCT
ftr-412	2452	18	art-1	art-1	NUM
ftr-412	2452	19	,	,	PUNCT
ftr-412	2452	20	automobile	automobile	NOUN
ftr-412	2452	21	rental	rental	ADJ
ftr-412	2452	22	occupation	occupation	NOUN
ftr-412	2452	23	and	and	CCONJ
ftr-412	2452	24	use	use	VERB
ftr-412	2452	25	tax	tax	NOUN
ftr-412	2452	26	return	return	NOUN
ftr-412	2452	27	(	(	PUNCT
ftr-412	2452	28	payment	payment	NOUN
ftr-412	2452	29	only	only	ADV
ftr-412	2452	30	)	)	PUNCT
ftr-412	2452	31	;	;	PUNCT
ftr-412	2452	32	pst-1	pst-1	X
ftr-412	2452	33	,	,	PUNCT
ftr-412	2452	34	prepaid	prepaid	ADJ
ftr-412	2452	35	sales	sale	NOUN
ftr-412	2452	36	tax	tax	NOUN
ftr-412	2452	37	return	return	NOUN
ftr-412	2452	38	(	(	PUNCT
ftr-412	2452	39	payment	payment	NOUN
ftr-412	2452	40	only	only	ADV
ftr-412	2452	41	)	)	PUNCT
ftr-412	2452	42	;	;	PUNCT
ftr-412	2452	43	pst3	pst3	PROPN
ftr-412	2452	44	,	,	PUNCT
ftr-412	2452	45	prepaid	prepaid	ADJ
ftr-412	2452	46	sales	sale	NOUN
ftr-412	2452	47	tax	tax	NOUN
ftr-412	2452	48	quarter	quarter	NOUN
ftr-412	2452	49	-	-	PUNCT
ftr-412	2452	50	monthly	monthly	ADJ
ftr-412	2452	51	payment	payment	NOUN
ftr-412	2452	52	(	(	PUNCT
ftr-412	2452	53	for	for	ADP
ftr-412	2452	54	accelerated	accelerate	VERB
ftr-412	2452	55	sales	sale	NOUN
ftr-412	2452	56	tax	tax	NOUN
ftr-412	2452	57	filers	filer	NOUN
ftr-412	2452	58	)	)	PUNCT
ftr-412	2452	59	;	;	PUNCT
ftr-412	2452	60	rr-3	rr-3	PROPN
ftr-412	2452	61	,	,	PUNCT
ftr-412	2452	62	sales	sale	NOUN
ftr-412	2452	63	and	and	CCONJ
ftr-412	2452	64	use	use	VERB
ftr-412	2452	65	tax	tax	NOUN
ftr-412	2452	66	quarter	quarter	NOUN
ftr-412	2452	67	-	-	PUNCT
ftr-412	2452	68	monthly	monthly	ADJ
ftr-412	2452	69	payment	payment	NOUN
ftr-412	2452	70	(	(	PUNCT
ftr-412	2452	71	for	for	ADP
ftr-412	2452	72	accelerated	accelerate	VERB
ftr-412	2452	73	sales	sale	NOUN
ftr-412	2452	74	and	and	CCONJ
ftr-412	2452	75	use	use	VERB
ftr-412	2452	76	tax	tax	NOUN
ftr-412	2452	77	filers	filer	NOUN
ftr-412	2452	78	)	)	PUNCT
ftr-412	2452	79	.	.	PUNCT
ftr-412	2453	1	(	(	PUNCT
ftr-412	2453	2	ill	ill	PROPN
ftr-412	2453	3	.	.	PUNCT
ftr-412	2453	4	admin	admin	PROPN
ftr-412	2453	5	.	.	PUNCT
ftr-412	2454	1	code	code	PROPN
ftr-412	2454	2	tit	tit	PROPN
ftr-412	2454	3	.	.	PUNCT
ftr-412	2455	1	86	86	NUM
ftr-412	2455	2	,	,	PUNCT
ftr-412	2455	3	§	§	PROPN
ftr-412	2455	4	750.500(e	750.500(e	PROPN
ftr-412	2455	5	)	)	PUNCT
ftr-412	2455	6	)	)	PUNCT
ftr-412	2455	7	.	.	PUNCT
ftr-412	2456	1	(	(	PUNCT
ftr-412	2456	2	4	4	X
ftr-412	2456	3	)	)	PUNCT
ftr-412	2456	4	written	write	VERB
ftr-412	2456	5	rulings	ruling	NOUN
ftr-412	2456	6	are	be	AUX
ftr-412	2456	7	issued	issue	VERB
ftr-412	2456	8	to	to	ADP
ftr-412	2456	9	taxpayers	taxpayer	NOUN
ftr-412	2456	10	only	only	ADV
ftr-412	2456	11	on	on	ADP
ftr-412	2456	12	written	write	VERB
ftr-412	2456	13	request	request	NOUN
ftr-412	2456	14	(	(	PUNCT
ftr-412	2456	15	20	20	NUM
ftr-412	2456	16	ill	ill	ADJ
ftr-412	2456	17	.	.	PUNCT
ftr-412	2457	1	comp	comp	PROPN
ftr-412	2457	2	.	.	PUNCT
ftr-412	2458	1	stat	stat	PROPN
ftr-412	2458	2	.	.	PUNCT
ftr-412	2459	1	ann	ann	PROPN
ftr-412	2459	2	.	.	PUNCT
ftr-412	2459	3	2515/3	2515/3	NUM
ftr-412	2459	4	;	;	PUNCT
ftr-412	2459	5	5	5	NUM
ftr-412	2459	6	ill	ill	ADJ
ftr-412	2459	7	.	.	PUNCT
ftr-412	2460	1	comp	comp	PROPN
ftr-412	2460	2	.	.	PUNCT
ftr-412	2461	1	stat	stat	PROPN
ftr-412	2461	2	.	.	PUNCT
ftr-412	2462	1	ann	ann	PROPN
ftr-412	2462	2	.	.	PUNCT
ftr-412	2463	1	100/5	100/5	PROPN
ftr-412	2463	2	-	-	SYM
ftr-412	2463	3	145	145	NUM
ftr-412	2464	1	;	;	PUNCT
ftr-412	2464	2	ill	ill	ADJ
ftr-412	2464	3	.	.	PUNCT
ftr-412	2464	4	admin	admin	PROPN
ftr-412	2464	5	.	.	PUNCT
ftr-412	2465	1	code	code	PROPN
ftr-412	2465	2	tit	tit	PROPN
ftr-412	2465	3	.	.	PUNCT
ftr-412	2466	1	86	86	NUM
ftr-412	2466	2	,	,	PUNCT
ftr-412	2466	3	§	§	PROPN
ftr-412	2466	4	1200	1200	NUM
ftr-412	2466	5	)	)	PUNCT
ftr-412	2466	6	.	.	PUNCT
ftr-412	2467	1	no	no	DET
ftr-412	2467	2	provision	provision	NOUN
ftr-412	2467	3	is	be	AUX
ftr-412	2467	4	made	make	VERB
ftr-412	2467	5	for	for	ADP
ftr-412	2467	6	electronic	electronic	ADJ
ftr-412	2467	7	filing	filing	NOUN
ftr-412	2467	8	of	of	ADP
ftr-412	2467	9	these	these	DET
ftr-412	2467	10	requests	request	NOUN
ftr-412	2467	11	.	.	PUNCT
ftr-412	2468	1	in	in	ADP
ftr-412	2468	2	addition	addition	NOUN
ftr-412	2468	3	,	,	PUNCT
ftr-412	2468	4	because	because	SCONJ
ftr-412	2468	5	there	there	PRON
ftr-412	2468	6	is	be	VERB
ftr-412	2468	7	no	no	DET
ftr-412	2468	8	provision	provision	NOUN
ftr-412	2468	9	for	for	ADP
ftr-412	2468	10	digital	digital	ADJ
ftr-412	2468	11	case	case	NOUN
ftr-412	2468	12	handling	handling	NOUN
ftr-412	2468	13	,	,	PUNCT
ftr-412	2468	14	decision	decision	NOUN
ftr-412	2468	15	,	,	PUNCT
ftr-412	2468	16	and	and	CCONJ
ftr-412	2468	17	delivery	delivery	NOUN
ftr-412	2468	18	functions	function	NOUN
ftr-412	2468	19	,	,	PUNCT
ftr-412	2468	20	the	the	DET
ftr-412	2468	21	illinois	illinois	PROPN
ftr-412	2468	22	system	system	NOUN
ftr-412	2468	23	is	be	AUX
ftr-412	2468	24	not	not	PART
ftr-412	2468	25	fully	fully	ADV
ftr-412	2468	26	transactional	transactional	ADJ
ftr-412	2468	27	.	.	PUNCT
ftr-412	2469	1	indiana	indiana	PROPN
ftr-412	2469	2	.	.	PUNCT
ftr-412	2470	1	tax	tax	PROPN
ftr-412	2470	2	administration	administration	PROPN
ftr-412	2470	3	&	&	CCONJ
ftr-412	2470	4	technology	technology	PROPN
ftr-412	2470	5	.	.	PUNCT
ftr-412	2471	1	indiana	indiana	PROPN
ftr-412	2471	2	is	be	AUX
ftr-412	2471	3	a	a	DET
ftr-412	2471	4	“	"	PUNCT
ftr-412	2471	5	stage	stage	NOUN
ftr-412	2471	6	3	3	NUM
ftr-412	2471	7	”	"	PUNCT
ftr-412	2471	8	benchmarked	benchmarke	VERB
ftr-412	2471	9	jurisdiction	jurisdiction	NOUN
ftr-412	2471	10	.	.	PUNCT
ftr-412	2472	1	(	(	PUNCT
ftr-412	2472	2	1	1	X
ftr-412	2472	3	)	)	PUNCT
ftr-412	2472	4	comprehensive	comprehensive	ADJ
ftr-412	2472	5	web	web	NOUN
ftr-412	2472	6	-	-	PUNCT
ftr-412	2472	7	based	base	VERB
ftr-412	2472	8	tax	tax	NOUN
ftr-412	2472	9	information	information	NOUN
ftr-412	2472	10	is	be	AUX
ftr-412	2472	11	provided	provide	VERB
ftr-412	2472	12	.	.	PUNCT
ftr-412	2473	1	(	(	PUNCT
ftr-412	2473	2	2	2	X
ftr-412	2473	3	)	)	PUNCT
ftr-412	2473	4	forms	form	VERB
ftr-412	2473	5	documents	document	NOUN
ftr-412	2473	6	and	and	CCONJ
ftr-412	2473	7	instructions	instruction	NOUN
ftr-412	2473	8	are	be	AUX
ftr-412	2473	9	available	available	ADJ
ftr-412	2473	10	on	on	ADP
ftr-412	2473	11	the	the	DET
ftr-412	2473	12	web	web	NOUN
ftr-412	2473	13	and	and	CCONJ
ftr-412	2473	14	can	can	AUX
ftr-412	2473	15	be	be	AUX
ftr-412	2473	16	downloaded	download	VERB
ftr-412	2473	17	at	at	ADP
ftr-412	2473	18	http://www.in.gov/dor/.	http://www.in.gov/dor/.	NOUN
ftr-412	2473	19	(	(	PUNCT
ftr-412	2473	20	3	3	NUM
ftr-412	2473	21	)	)	PUNCT
ftr-412	2473	22	since	since	SCONJ
ftr-412	2473	23	1998	1998	NUM
ftr-412	2473	24	the	the	DET
ftr-412	2473	25	indiana	indiana	PROPN
ftr-412	2473	26	department	department	PROPN
ftr-412	2473	27	of	of	ADP
ftr-412	2473	28	revenue	revenue	NOUN
ftr-412	2473	29	has	have	AUX
ftr-412	2473	30	offered	offer	VERB
ftr-412	2473	31	an	an	DET
ftr-412	2473	32	electronic	electronic	ADJ
ftr-412	2473	33	tax	tax	NOUN
ftr-412	2473	34	-	-	PUNCT
ftr-412	2473	35	filing	filing	NOUN
ftr-412	2473	36	program	program	NOUN
ftr-412	2473	37	for	for	ADP
ftr-412	2473	38	retail	retail	ADJ
ftr-412	2473	39	sales	sale	NOUN
ftr-412	2473	40	and	and	CCONJ
ftr-412	2473	41	use	use	VERB
ftr-412	2473	42	taxes	taxis	NOUN
ftr-412	2473	43	.	.	PUNCT
ftr-412	2474	1	taxpayers	taxpayer	NOUN
ftr-412	2474	2	are	be	AUX
ftr-412	2474	3	able	able	ADJ
ftr-412	2474	4	to	to	PART
ftr-412	2474	5	send	send	VERB
ftr-412	2474	6	tax	tax	NOUN
ftr-412	2474	7	returns	return	NOUN
ftr-412	2474	8	and	and	CCONJ
ftr-412	2474	9	payments	payment	NOUN
ftr-412	2474	10	in	in	ADP
ftr-412	2474	11	a	a	DET
ftr-412	2474	12	single	single	ADJ
ftr-412	2474	13	transaction	transaction	NOUN
ftr-412	2474	14	by	by	ADP
ftr-412	2474	15	using	use	VERB
ftr-412	2474	16	a	a	DET
ftr-412	2474	17	compatible	compatible	ADJ
ftr-412	2474	18	personal	personal	ADJ
ftr-412	2474	19	computer	computer	NOUN
ftr-412	2474	20	with	with	ADP
ftr-412	2474	21	a	a	DET
ftr-412	2474	22	modem	modem	NOUN
ftr-412	2474	23	and	and	CCONJ
ftr-412	2474	24	a	a	DET
ftr-412	2474	25	computer	computer	NOUN
ftr-412	2474	26	program	program	NOUN
ftr-412	2474	27	named	name	VERB
ftr-412	2474	28	in	in	ADP
ftr-412	2474	29	-	-	PUNCT
ftr-412	2474	30	s.i.t.e	s.i.t.e	PROPN
ftr-412	2474	31	.	.	PUNCT
ftr-412	2475	1	the	the	DET
ftr-412	2475	2	computer	computer	NOUN
ftr-412	2475	3	program	program	NOUN
ftr-412	2475	4	and	and	CCONJ
ftr-412	2475	5	filing	filing	NOUN
ftr-412	2475	6	service	service	NOUN
ftr-412	2475	7	are	be	AUX
ftr-412	2475	8	provided	provide	VERB
ftr-412	2475	9	free	free	ADJ
ftr-412	2475	10	of	of	ADP
ftr-412	2475	11	charge	charge	NOUN
ftr-412	2475	12	and	and	CCONJ
ftr-412	2475	13	are	be	AUX
ftr-412	2475	14	available	available	ADJ
ftr-412	2475	15	to	to	ADP
ftr-412	2475	16	single	single	ADJ
ftr-412	2475	17	return	return	NOUN
ftr-412	2475	18	taxpayers	taxpayer	NOUN
ftr-412	2475	19	or	or	CCONJ
ftr-412	2475	20	service	service	NOUN
ftr-412	2475	21	providers	provider	NOUN
ftr-412	2475	22	(	(	PUNCT
ftr-412	2475	23	ind	ind	NOUN
ftr-412	2475	24	.	.	PUNCT
ftr-412	2476	1	tax	tax	NOUN
ftr-412	2476	2	dispatch	dispatch	PROPN
ftr-412	2476	3	,	,	PUNCT
ftr-412	2476	4	ind	ind	PROPN
ftr-412	2476	5	.	.	PUNCT
ftr-412	2477	1	dept	dept	PROPN
ftr-412	2477	2	of	of	ADP
ftr-412	2477	3	rev	rev	PROPN
ftr-412	2477	4	.	.	PROPN
ftr-412	2477	5	,	,	PUNCT
ftr-412	2477	6	1:3	1:3	NUM
ftr-412	2477	7	(	(	PUNCT
ftr-412	2477	8	aug	aug	PROPN
ftr-412	2477	9	.	.	PROPN
ftr-412	2477	10	,	,	PUNCT
ftr-412	2477	11	sept	sept	PROPN
ftr-412	2477	12	.	.	PROPN
ftr-412	2477	13	,	,	PUNCT
ftr-412	2477	14	oct	oct	PROPN
ftr-412	2477	15	.	.	PROPN
ftr-412	2477	16	1998	1998	NUM
ftr-412	2477	17	)	)	PUNCT
ftr-412	2477	18	.	.	PUNCT
ftr-412	2478	1	e	e	X
ftr-412	2478	2	-	-	NOUN
ftr-412	2478	3	payments	payment	NOUN
ftr-412	2478	4	are	be	AUX
ftr-412	2478	5	mandatory	mandatory	ADJ
ftr-412	2478	6	if	if	SCONJ
ftr-412	2478	7	estimated	estimate	VERB
ftr-412	2478	8	monthly	monthly	ADJ
ftr-412	2478	9	sales	sale	NOUN
ftr-412	2478	10	and	and	CCONJ
ftr-412	2478	11	use	use	VERB
ftr-412	2478	12	tax	tax	NOUN
ftr-412	2478	13	liability	liability	NOUN
ftr-412	2478	14	exceeds	exceed	VERB
ftr-412	2478	15	$	$	SYM
ftr-412	2478	16	10,000	10,000	NUM
ftr-412	2478	17	(	(	PUNCT
ftr-412	2478	18	ind	ind	PROPN
ftr-412	2479	1	.	.	PUNCT
ftr-412	2479	2	code	code	PROPN
ftr-412	2479	3	§	§	PROPN
ftr-412	2479	4	6	6	NUM
ftr-412	2479	5	-	-	SYM
ftr-412	2479	6	2.5	2.5	NUM
ftr-412	2479	7	-	-	PUNCT
ftr-412	2479	8	6	6	NUM
ftr-412	2479	9	-	-	PUNCT
ftr-412	2479	10	1(g	1(g	NUM
ftr-412	2479	11	)	)	PUNCT
ftr-412	2479	12	)	)	PUNCT
ftr-412	2479	13	.	.	PUNCT
ftr-412	2480	1	however	however	ADV
ftr-412	2480	2	,	,	PUNCT
ftr-412	2480	3	if	if	SCONJ
ftr-412	2480	4	a	a	DET
ftr-412	2480	5	sales	sale	NOUN
ftr-412	2480	6	and	and	CCONJ
ftr-412	2480	7	use	use	VERB
ftr-412	2480	8	tax	tax	NOUN
ftr-412	2480	9	payment	payment	NOUN
ftr-412	2480	10	is	be	AUX
ftr-412	2480	11	made	make	VERB
ftr-412	2480	12	by	by	ADP
ftr-412	2480	13	electronic	electronic	ADJ
ftr-412	2480	14	funds	fund	NOUN
ftr-412	2480	15	transfer	transfer	NOUN
ftr-412	2480	16	,	,	PUNCT
ftr-412	2480	17	the	the	DET
ftr-412	2480	18	taxpayer	taxpayer	NOUN
ftr-412	2480	19	is	be	AUX
ftr-412	2480	20	not	not	PART
ftr-412	2480	21	required	require	VERB
ftr-412	2480	22	to	to	PART
ftr-412	2480	23	file	file	VERB
ftr-412	2480	24	a	a	DET
ftr-412	2480	25	monthly	monthly	ADJ
ftr-412	2480	26	return	return	NOUN
ftr-412	2480	27	(	(	PUNCT
ftr-412	2480	28	ind	ind	NOUN
ftr-412	2481	1	.	.	PUNCT
ftr-412	2481	2	code	code	PROPN
ftr-412	2481	3	§	§	PROPN
ftr-412	2481	4	6	6	NUM
ftr-412	2481	5	-	-	SYM
ftr-412	2481	6	2.5	2.5	NUM
ftr-412	2481	7	-	-	PUNCT
ftr-412	2481	8	6	6	NUM
ftr-412	2481	9	-	-	PUNCT
ftr-412	2481	10	1(h	1(h	NUM
ftr-412	2481	11	)	)	PUNCT
ftr-412	2481	12	)	)	PUNCT
ftr-412	2481	13	.	.	PUNCT
ftr-412	2482	1	(	(	PUNCT
ftr-412	2482	2	4	4	X
ftr-412	2482	3	)	)	PUNCT
ftr-412	2482	4	written	write	VERB
ftr-412	2482	5	rulings	ruling	NOUN
ftr-412	2482	6	are	be	AUX
ftr-412	2482	7	issued	issue	VERB
ftr-412	2482	8	to	to	ADP
ftr-412	2482	9	taxpayers	taxpayer	NOUN
ftr-412	2482	10	,	,	PUNCT
ftr-412	2482	11	but	but	CCONJ
ftr-412	2482	12	only	only	ADV
ftr-412	2482	13	on	on	ADP
ftr-412	2482	14	written	write	VERB
ftr-412	2482	15	request	request	NOUN
ftr-412	2482	16	.	.	PUNCT
ftr-412	2483	1	even	even	ADV
ftr-412	2483	2	though	though	SCONJ
ftr-412	2483	3	the	the	DET
ftr-412	2483	4	commissioner	commissioner	NOUN
ftr-412	2483	5	has	have	VERB
ftr-412	2483	6	authority	authority	NOUN
ftr-412	2483	7	to	to	PART
ftr-412	2483	8	do	do	AUX
ftr-412	2483	9	so	so	ADV
ftr-412	2483	10	through	through	ADP
ftr-412	2483	11	regulation	regulation	NOUN
ftr-412	2483	12	(	(	PUNCT
ftr-412	2483	13	ind	ind	NOUN
ftr-412	2484	1	.	.	PUNCT
ftr-412	2484	2	code	code	PROPN
ftr-412	2484	3	§	§	PROPN
ftr-412	2484	4	6	6	NUM
ftr-412	2484	5	-	-	SYM
ftr-412	2484	6	8.1	8.1	NUM
ftr-412	2484	7	-	-	PUNCT
ftr-412	2484	8	6	6	NUM
ftr-412	2484	9	-	-	SYM
ftr-412	2484	10	7	7	NUM
ftr-412	2484	11	)	)	PUNCT
ftr-412	2484	12	,	,	PUNCT
ftr-412	2484	13	no	no	DET
ftr-412	2484	14	provision	provision	NOUN
ftr-412	2484	15	is	be	AUX
ftr-412	2484	16	740	740	NUM
ftr-412	2484	17	florida	florida	PROPN
ftr-412	2484	18	tax	tax	NOUN
ftr-412	2484	19	review	review	NOUN
ftr-412	2484	20	vol	vol	NOUN
ftr-412	2484	21	.	.	PUNCT
ftr-412	2485	1	7:10	7:10	NUM
ftr-412	2485	2	made	make	VERB
ftr-412	2485	3	for	for	ADP
ftr-412	2485	4	electronic	electronic	ADJ
ftr-412	2485	5	filing	filing	NOUN
ftr-412	2485	6	of	of	ADP
ftr-412	2485	7	these	these	DET
ftr-412	2485	8	requests	request	NOUN
ftr-412	2485	9	.	.	PUNCT
ftr-412	2486	1	in	in	ADP
ftr-412	2486	2	addition	addition	NOUN
ftr-412	2486	3	,	,	PUNCT
ftr-412	2486	4	because	because	SCONJ
ftr-412	2486	5	there	there	PRON
ftr-412	2486	6	is	be	VERB
ftr-412	2486	7	no	no	DET
ftr-412	2486	8	provision	provision	NOUN
ftr-412	2486	9	for	for	ADP
ftr-412	2486	10	digital	digital	ADJ
ftr-412	2486	11	case	case	NOUN
ftr-412	2486	12	handling	handling	NOUN
ftr-412	2486	13	,	,	PUNCT
ftr-412	2486	14	decision	decision	NOUN
ftr-412	2486	15	,	,	PUNCT
ftr-412	2486	16	and	and	CCONJ
ftr-412	2486	17	delivery	delivery	NOUN
ftr-412	2486	18	functions	function	NOUN
ftr-412	2486	19	,	,	PUNCT
ftr-412	2486	20	the	the	DET
ftr-412	2486	21	indiana	indiana	PROPN
ftr-412	2486	22	system	system	NOUN
ftr-412	2486	23	is	be	AUX
ftr-412	2486	24	not	not	PART
ftr-412	2486	25	fully	fully	ADV
ftr-412	2486	26	transactional	transactional	ADJ
ftr-412	2486	27	.	.	PUNCT
ftr-412	2487	1	iowa	iowa	PROPN
ftr-412	2487	2	.	.	PUNCT
ftr-412	2488	1	tax	tax	PROPN
ftr-412	2488	2	administration	administration	PROPN
ftr-412	2488	3	&	&	CCONJ
ftr-412	2488	4	technology	technology	PROPN
ftr-412	2488	5	.	.	PUNCT
ftr-412	2489	1	iowa	iowa	PROPN
ftr-412	2489	2	is	be	AUX
ftr-412	2489	3	a	a	DET
ftr-412	2489	4	“	"	PUNCT
ftr-412	2489	5	stage	stage	NOUN
ftr-412	2489	6	3	3	NUM
ftr-412	2489	7	”	"	PUNCT
ftr-412	2489	8	benchmarked	benchmarke	VERB
ftr-412	2489	9	jurisdiction	jurisdiction	NOUN
ftr-412	2489	10	.	.	PUNCT
ftr-412	2490	1	(	(	PUNCT
ftr-412	2490	2	1	1	X
ftr-412	2490	3	)	)	PUNCT
ftr-412	2490	4	comprehensive	comprehensive	ADJ
ftr-412	2490	5	web	web	NOUN
ftr-412	2490	6	-	-	PUNCT
ftr-412	2490	7	based	base	VERB
ftr-412	2490	8	tax	tax	NOUN
ftr-412	2490	9	information	information	NOUN
ftr-412	2490	10	is	be	AUX
ftr-412	2490	11	provided	provide	VERB
ftr-412	2490	12	.	.	PUNCT
ftr-412	2491	1	(	(	PUNCT
ftr-412	2491	2	2	2	X
ftr-412	2491	3	)	)	PUNCT
ftr-412	2491	4	forms	form	VERB
ftr-412	2491	5	documents	document	NOUN
ftr-412	2491	6	and	and	CCONJ
ftr-412	2491	7	instructions	instruction	NOUN
ftr-412	2491	8	are	be	AUX
ftr-412	2491	9	available	available	ADJ
ftr-412	2491	10	on	on	ADP
ftr-412	2491	11	the	the	DET
ftr-412	2491	12	web	web	NOUN
ftr-412	2491	13	and	and	CCONJ
ftr-412	2491	14	can	can	AUX
ftr-412	2491	15	be	be	AUX
ftr-412	2491	16	downloaded	download	VERB
ftr-412	2491	17	at	at	ADP
ftr-412	2491	18	http://www.state.ia.us/tax/.	http://www.state.ia.us/tax/.	PROPN
ftr-412	2491	19	(	(	PUNCT
ftr-412	2491	20	3	3	NUM
ftr-412	2491	21	)	)	PUNCT
ftr-412	2491	22	businesses	business	NOUN
ftr-412	2491	23	that	that	PRON
ftr-412	2491	24	are	be	AUX
ftr-412	2491	25	registered	register	VERB
ftr-412	2491	26	to	to	PART
ftr-412	2491	27	collect	collect	VERB
ftr-412	2491	28	iowa	iowa	PROPN
ftr-412	2491	29	sales	sale	NOUN
ftr-412	2491	30	or	or	CCONJ
ftr-412	2491	31	use	use	VERB
ftr-412	2491	32	tax	tax	NOUN
ftr-412	2491	33	must	must	AUX
ftr-412	2491	34	use	use	VERB
ftr-412	2491	35	the	the	DET
ftr-412	2491	36	e	e	NOUN
ftr-412	2491	37	-	-	NOUN
ftr-412	2491	38	file	file	NOUN
ftr-412	2491	39	&	&	CCONJ
ftr-412	2491	40	pay	pay	NOUN
ftr-412	2491	41	system	system	NOUN
ftr-412	2491	42	.	.	PUNCT
ftr-412	2492	1	iowa	iowa	PROPN
ftr-412	2492	2	sales	sale	NOUN
ftr-412	2492	3	and	and	CCONJ
ftr-412	2492	4	retailer	retailer	NOUN
ftr-412	2492	5	’s	’s	PART
ftr-412	2492	6	use	use	NOUN
ftr-412	2492	7	taxes	taxis	NOUN
ftr-412	2492	8	became	become	VERB
ftr-412	2492	9	available	available	ADJ
ftr-412	2492	10	on	on	ADP
ftr-412	2492	11	e	e	NOUN
ftr-412	2492	12	-	-	NOUN
ftr-412	2492	13	file	file	NOUN
ftr-412	2492	14	&	&	CCONJ
ftr-412	2492	15	pay	pay	NOUN
ftr-412	2492	16	in	in	ADP
ftr-412	2492	17	july	july	PROPN
ftr-412	2492	18	2005	2005	NUM
ftr-412	2492	19	,	,	PUNCT
ftr-412	2492	20	and	and	CCONJ
ftr-412	2492	21	consumer	consumer	NOUN
ftr-412	2492	22	’s	’s	PART
ftr-412	2492	23	use	use	NOUN
ftr-412	2492	24	tax	tax	NOUN
ftr-412	2492	25	was	be	AUX
ftr-412	2492	26	added	add	VERB
ftr-412	2492	27	on	on	ADP
ftr-412	2492	28	october	october	PROPN
ftr-412	2492	29	1	1	NUM
ftr-412	2492	30	,	,	PUNCT
ftr-412	2492	31	2005	2005	NUM
ftr-412	2492	32	.	.	PUNCT
ftr-412	2493	1	the	the	DET
ftr-412	2493	2	e	e	NOUN
ftr-412	2493	3	file	file	NOUN
ftr-412	2493	4	&	&	CCONJ
ftr-412	2493	5	pay	pay	NOUN
ftr-412	2493	6	system	system	NOUN
ftr-412	2493	7	allows	allow	VERB
ftr-412	2493	8	taxpayers	taxpayer	NOUN
ftr-412	2493	9	to	to	PART
ftr-412	2493	10	file	file	VERB
ftr-412	2493	11	their	their	PRON
ftr-412	2493	12	return	return	NOUN
ftr-412	2493	13	information	information	NOUN
ftr-412	2493	14	by	by	ADP
ftr-412	2493	15	telephone	telephone	NOUN
ftr-412	2493	16	or	or	CCONJ
ftr-412	2493	17	via	via	ADP
ftr-412	2493	18	the	the	DET
ftr-412	2493	19	internet	internet	NOUN
ftr-412	2493	20	.	.	PUNCT
ftr-412	2494	1	paper	paper	NOUN
ftr-412	2494	2	returns	return	NOUN
ftr-412	2494	3	will	will	AUX
ftr-412	2494	4	no	no	ADV
ftr-412	2494	5	longer	long	ADV
ftr-412	2494	6	be	be	AUX
ftr-412	2494	7	available	available	ADJ
ftr-412	2494	8	.	.	PUNCT
ftr-412	2495	1	tax	tax	NOUN
ftr-412	2495	2	payments	payment	NOUN
ftr-412	2495	3	are	be	AUX
ftr-412	2495	4	remitted	remit	VERB
ftr-412	2495	5	electronically	electronically	ADV
ftr-412	2495	6	through	through	ADP
ftr-412	2495	7	e	e	NOUN
ftr-412	2495	8	file	file	NOUN
ftr-412	2495	9	&	&	CCONJ
ftr-412	2495	10	pay	pay	VERB
ftr-412	2495	11	.	.	PUNCT
ftr-412	2496	1	(	(	PUNCT
ftr-412	2496	2	iowa	iowa	PROPN
ftr-412	2496	3	tax	tax	PROPN
ftr-412	2496	4	e	e	NOUN
ftr-412	2496	5	-	-	NOUN
ftr-412	2496	6	news	news	ADJ
ftr-412	2496	7	,	,	PUNCT
ftr-412	2496	8	iowa	iowa	PROPN
ftr-412	2496	9	dept	dept	PROPN
ftr-412	2496	10	.	.	PROPN
ftr-412	2497	1	of	of	ADP
ftr-412	2497	2	rev	rev	PROPN
ftr-412	2497	3	.	.	PROPN
ftr-412	2497	4	,	,	PUNCT
ftr-412	2497	5	mar	mar	PROPN
ftr-412	2497	6	.	.	PROPN
ftr-412	2497	7	&	&	CCONJ
ftr-412	2497	8	june	june	PROPN
ftr-412	2497	9	2005	2005	NUM
ftr-412	2497	10	)	)	PUNCT
ftr-412	2497	11	.	.	PUNCT
ftr-412	2498	1	(	(	PUNCT
ftr-412	2498	2	4	4	X
ftr-412	2498	3	)	)	PUNCT
ftr-412	2498	4	written	write	VERB
ftr-412	2498	5	rulings	ruling	NOUN
ftr-412	2498	6	are	be	AUX
ftr-412	2498	7	issued	issue	VERB
ftr-412	2498	8	to	to	ADP
ftr-412	2498	9	taxpayers	taxpayer	NOUN
ftr-412	2498	10	,	,	PUNCT
ftr-412	2498	11	but	but	CCONJ
ftr-412	2498	12	only	only	ADV
ftr-412	2498	13	on	on	ADP
ftr-412	2498	14	written	write	VERB
ftr-412	2498	15	request	request	NOUN
ftr-412	2498	16	(	(	PUNCT
ftr-412	2498	17	iowa	iowa	PROPN
ftr-412	2498	18	admin	admin	PROPN
ftr-412	2498	19	.	.	PUNCT
ftr-412	2499	1	code	code	PROPN
ftr-412	2499	2	r.	r.	PROPN
ftr-412	2499	3	701	701	PROPN
ftr-412	2499	4	-	-	PUNCT
ftr-412	2499	5	7.56(421	7.56(421	NUM
ftr-412	2499	6	)	)	PUNCT
ftr-412	2499	7	.	.	PUNCT
ftr-412	2500	1	no	no	DET
ftr-412	2500	2	provision	provision	NOUN
ftr-412	2500	3	is	be	AUX
ftr-412	2500	4	made	make	VERB
ftr-412	2500	5	for	for	ADP
ftr-412	2500	6	electronic	electronic	ADJ
ftr-412	2500	7	filing	filing	NOUN
ftr-412	2500	8	of	of	ADP
ftr-412	2500	9	these	these	DET
ftr-412	2500	10	requests	request	NOUN
ftr-412	2500	11	.	.	PUNCT
ftr-412	2501	1	in	in	ADP
ftr-412	2501	2	addition	addition	NOUN
ftr-412	2501	3	,	,	PUNCT
ftr-412	2501	4	because	because	SCONJ
ftr-412	2501	5	there	there	PRON
ftr-412	2501	6	is	be	VERB
ftr-412	2501	7	no	no	DET
ftr-412	2501	8	provision	provision	NOUN
ftr-412	2501	9	for	for	ADP
ftr-412	2501	10	digital	digital	ADJ
ftr-412	2501	11	case	case	NOUN
ftr-412	2501	12	handling	handling	NOUN
ftr-412	2501	13	,	,	PUNCT
ftr-412	2501	14	decision	decision	NOUN
ftr-412	2501	15	,	,	PUNCT
ftr-412	2501	16	and	and	CCONJ
ftr-412	2501	17	delivery	delivery	NOUN
ftr-412	2501	18	functions	function	NOUN
ftr-412	2501	19	,	,	PUNCT
ftr-412	2501	20	the	the	DET
ftr-412	2501	21	iowa	iowa	PROPN
ftr-412	2501	22	system	system	NOUN
ftr-412	2501	23	is	be	AUX
ftr-412	2501	24	not	not	PART
ftr-412	2501	25	fully	fully	ADV
ftr-412	2501	26	transactional	transactional	ADJ
ftr-412	2501	27	.	.	PUNCT
ftr-412	2502	1	kansas	kansas	PROPN
ftr-412	2502	2	.	.	PUNCT
ftr-412	2503	1	tax	tax	PROPN
ftr-412	2503	2	administration	administration	PROPN
ftr-412	2503	3	&	&	CCONJ
ftr-412	2503	4	technology	technology	PROPN
ftr-412	2503	5	.	.	PUNCT
ftr-412	2504	1	kansas	kansas	PROPN
ftr-412	2504	2	is	be	AUX
ftr-412	2504	3	a	a	DET
ftr-412	2504	4	“	"	PUNCT
ftr-412	2504	5	stage	stage	NOUN
ftr-412	2504	6	3	3	NUM
ftr-412	2504	7	”	"	PUNCT
ftr-412	2504	8	benchmarked	benchmarke	VERB
ftr-412	2504	9	jurisdiction	jurisdiction	NOUN
ftr-412	2504	10	.	.	PUNCT
ftr-412	2505	1	(	(	PUNCT
ftr-412	2505	2	1	1	X
ftr-412	2505	3	)	)	PUNCT
ftr-412	2505	4	comprehensive	comprehensive	ADJ
ftr-412	2505	5	web	web	NOUN
ftr-412	2505	6	-	-	PUNCT
ftr-412	2505	7	based	base	VERB
ftr-412	2505	8	tax	tax	NOUN
ftr-412	2505	9	information	information	NOUN
ftr-412	2505	10	is	be	AUX
ftr-412	2505	11	provided	provide	VERB
ftr-412	2505	12	.	.	PUNCT
ftr-412	2506	1	(	(	PUNCT
ftr-412	2506	2	2	2	X
ftr-412	2506	3	)	)	PUNCT
ftr-412	2506	4	forms	form	VERB
ftr-412	2506	5	documents	document	NOUN
ftr-412	2506	6	and	and	CCONJ
ftr-412	2506	7	instructions	instruction	NOUN
ftr-412	2506	8	are	be	AUX
ftr-412	2506	9	available	available	ADJ
ftr-412	2506	10	on	on	ADP
ftr-412	2506	11	the	the	DET
ftr-412	2506	12	web	web	NOUN
ftr-412	2506	13	and	and	CCONJ
ftr-412	2506	14	can	can	AUX
ftr-412	2506	15	be	be	AUX
ftr-412	2506	16	downloaded	download	VERB
ftr-412	2506	17	at	at	ADP
ftr-412	2506	18	http://www.ksrevenue.org/.	http://www.ksrevenue.org/.	PROPN
ftr-412	2506	19	(	(	PUNCT
ftr-412	2506	20	3	3	NUM
ftr-412	2506	21	)	)	PUNCT
ftr-412	2506	22	all	all	DET
ftr-412	2506	23	kansas	kansas	PROPN
ftr-412	2506	24	sales	sale	NOUN
ftr-412	2506	25	and	and	CCONJ
ftr-412	2506	26	use	use	VERB
ftr-412	2506	27	tax	tax	NOUN
ftr-412	2506	28	returns	return	NOUN
ftr-412	2506	29	can	can	AUX
ftr-412	2506	30	be	be	AUX
ftr-412	2506	31	filed	file	VERB
ftr-412	2506	32	through	through	ADP
ftr-412	2506	33	this	this	DET
ftr-412	2506	34	web	web	NOUN
ftr-412	2506	35	site	site	NOUN
ftr-412	2506	36	.	.	PUNCT
ftr-412	2507	1	a	a	DET
ftr-412	2507	2	taxpayer	taxpayer	NOUN
ftr-412	2507	3	whose	whose	DET
ftr-412	2507	4	total	total	ADJ
ftr-412	2507	5	sales	sale	NOUN
ftr-412	2507	6	tax	tax	NOUN
ftr-412	2507	7	liability	liability	NOUN
ftr-412	2507	8	exceeds	exceed	VERB
ftr-412	2507	9	$	$	SYM
ftr-412	2507	10	100,000	100,000	NUM
ftr-412	2507	11	in	in	ADP
ftr-412	2507	12	any	any	DET
ftr-412	2507	13	calendar	calendar	NOUN
ftr-412	2507	14	year	year	NOUN
ftr-412	2507	15	must	must	AUX
ftr-412	2507	16	remit	remit	VERB
ftr-412	2507	17	tax	tax	NOUN
ftr-412	2507	18	payments	payment	NOUN
ftr-412	2507	19	by	by	ADP
ftr-412	2507	20	electronic	electronic	ADJ
ftr-412	2507	21	funds	fund	NOUN
ftr-412	2507	22	transfer	transfer	NOUN
ftr-412	2507	23	by	by	ADP
ftr-412	2507	24	the	the	DET
ftr-412	2507	25	due	due	ADJ
ftr-412	2507	26	date	date	NOUN
ftr-412	2507	27	(	(	PUNCT
ftr-412	2507	28	kan	kan	PROPN
ftr-412	2507	29	.	.	PROPN
ftr-412	2507	30	stat	stat	PROPN
ftr-412	2507	31	.	.	PUNCT
ftr-412	2508	1	ann	ann	PROPN
ftr-412	2508	2	.	.	PUNCT
ftr-412	2509	1	§	§	PROPN
ftr-412	2509	2	75	75	NUM
ftr-412	2509	3	-	-	SYM
ftr-412	2509	4	5151	5151	NUM
ftr-412	2509	5	)	)	PUNCT
ftr-412	2509	6	.	.	PUNCT
ftr-412	2510	1	all	all	DET
ftr-412	2510	2	remittances	remittance	NOUN
ftr-412	2510	3	required	require	VERB
ftr-412	2510	4	under	under	ADP
ftr-412	2510	5	the	the	DET
ftr-412	2510	6	retailers	retailer	NOUN
ftr-412	2510	7	’	’	PART
ftr-412	2510	8	sales	sale	NOUN
ftr-412	2510	9	tax	tax	NOUN
ftr-412	2510	10	act	act	NOUN
ftr-412	2510	11	and	and	CCONJ
ftr-412	2510	12	the	the	DET
ftr-412	2510	13	compensating	compensating	NOUN
ftr-412	2510	14	(	(	PUNCT
ftr-412	2510	15	use	use	NOUN
ftr-412	2510	16	)	)	PUNCT
ftr-412	2510	17	tax	tax	NOUN
ftr-412	2510	18	act	act	NOUN
ftr-412	2510	19	,	,	PUNCT
ftr-412	2510	20	may	may	AUX
ftr-412	2510	21	be	be	AUX
ftr-412	2510	22	made	make	VERB
ftr-412	2510	23	to	to	ADP
ftr-412	2510	24	the	the	DET
ftr-412	2510	25	department	department	NOUN
ftr-412	2510	26	of	of	ADP
ftr-412	2510	27	revenue	revenue	NOUN
ftr-412	2510	28	utilizing	utilize	VERB
ftr-412	2510	29	either	either	CCONJ
ftr-412	2510	30	ach	ach	PROPN
ftr-412	2510	31	(	(	PUNCT
ftr-412	2510	32	automated	automate	VERB
ftr-412	2510	33	clearing	clearing	NOUN
ftr-412	2510	34	house	house	NOUN
ftr-412	2510	35	)	)	PUNCT
ftr-412	2510	36	credit	credit	NOUN
ftr-412	2510	37	or	or	CCONJ
ftr-412	2510	38	debit	debit	NOUN
ftr-412	2510	39	procedures	procedure	NOUN
ftr-412	2510	40	(	(	PUNCT
ftr-412	2510	41	kan	kan	X
ftr-412	2510	42	.	.	PUNCT
ftr-412	2510	43	rev	rev	PROPN
ftr-412	2510	44	.	.	PROPN
ftr-412	2510	45	dep’t	dep’t	PROPN
ftr-412	2510	46	.	.	PUNCT
ftr-412	2511	1	pub	pub	NOUN
ftr-412	2511	2	.	.	PUNCT
ftr-412	2512	1	notice	notice	VERB
ftr-412	2512	2	no	no	PRON
ftr-412	2512	3	.	.	NOUN
ftr-412	2512	4	04	04	NUM
ftr-412	2512	5	-	-	SYM
ftr-412	2512	6	11	11	NUM
ftr-412	2512	7	(	(	PUNCT
ftr-412	2512	8	nov	nov	PROPN
ftr-412	2512	9	.	.	PROPN
ftr-412	2512	10	2	2	NUM
ftr-412	2512	11	,	,	PUNCT
ftr-412	2512	12	2004	2004	NUM
ftr-412	2512	13	)	)	PUNCT
ftr-412	2512	14	.	.	PUNCT
ftr-412	2513	1	(	(	PUNCT
ftr-412	2513	2	4	4	X
ftr-412	2513	3	)	)	PUNCT
ftr-412	2513	4	any	any	DET
ftr-412	2513	5	person	person	NOUN
ftr-412	2513	6	required	require	VERB
ftr-412	2513	7	to	to	PART
ftr-412	2513	8	collect	collect	VERB
ftr-412	2513	9	sales	sale	NOUN
ftr-412	2513	10	tax	tax	NOUN
ftr-412	2513	11	as	as	SCONJ
ftr-412	2513	12	a	a	DET
ftr-412	2513	13	retailer	retailer	NOUN
ftr-412	2513	14	may	may	AUX
ftr-412	2513	15	request	request	VERB
ftr-412	2513	16	a	a	DET
ftr-412	2513	17	letter	letter	NOUN
ftr-412	2513	18	ruling	ruling	NOUN
ftr-412	2513	19	seeking	seek	VERB
ftr-412	2513	20	clarification	clarification	NOUN
ftr-412	2513	21	of	of	ADP
ftr-412	2513	22	a	a	DET
ftr-412	2513	23	tax	tax	NOUN
ftr-412	2513	24	issue	issue	NOUN
ftr-412	2513	25	(	(	PUNCT
ftr-412	2513	26	kan	kan	PROPN
ftr-412	2513	27	.	.	PROPN
ftr-412	2513	28	stat	stat	PROPN
ftr-412	2513	29	.	.	PUNCT
ftr-412	2514	1	ann	ann	PROPN
ftr-412	2514	2	.	.	PUNCT
ftr-412	2515	1	§	§	PROPN
ftr-412	2515	2	79	79	NUM
ftr-412	2515	3	-	-	SYM
ftr-412	2515	4	3646	3646	NUM
ftr-412	2515	5	;	;	PUNCT
ftr-412	2515	6	kan	kan	PROPN
ftr-412	2515	7	.	.	PUNCT
ftr-412	2515	8	admin	admin	PROPN
ftr-412	2515	9	.	.	PUNCT
ftr-412	2515	10	regs	regs	PROPN
ftr-412	2515	11	.	.	PUNCT
ftr-412	2516	1	92	92	NUM
ftr-412	2516	2	-	-	PUNCT
ftr-412	2516	3	19	19	NUM
ftr-412	2516	4	-	-	NUM
ftr-412	2516	5	59	59	NUM
ftr-412	2516	6	)	)	PUNCT
ftr-412	2516	7	.	.	PUNCT
ftr-412	2517	1	no	no	DET
ftr-412	2517	2	provision	provision	NOUN
ftr-412	2517	3	is	be	AUX
ftr-412	2517	4	made	make	VERB
ftr-412	2517	5	for	for	ADP
ftr-412	2517	6	electronic	electronic	ADJ
ftr-412	2517	7	filing	filing	NOUN
ftr-412	2517	8	of	of	ADP
ftr-412	2517	9	ruling	rule	VERB
ftr-412	2517	10	requests	request	NOUN
ftr-412	2517	11	.	.	PUNCT
ftr-412	2518	1	in	in	ADP
ftr-412	2518	2	addition	addition	NOUN
ftr-412	2518	3	,	,	PUNCT
ftr-412	2518	4	because	because	SCONJ
ftr-412	2518	5	there	there	PRON
ftr-412	2518	6	is	be	VERB
ftr-412	2518	7	no	no	DET
ftr-412	2518	8	provision	provision	NOUN
ftr-412	2518	9	for	for	ADP
ftr-412	2518	10	digital	digital	ADJ
ftr-412	2518	11	case	case	NOUN
ftr-412	2518	12	handling	handling	NOUN
ftr-412	2518	13	,	,	PUNCT
ftr-412	2518	14	decision	decision	NOUN
ftr-412	2518	15	,	,	PUNCT
ftr-412	2518	16	and	and	CCONJ
ftr-412	2518	17	delivery	delivery	NOUN
ftr-412	2518	18	functions	function	NOUN
ftr-412	2518	19	,	,	PUNCT
ftr-412	2518	20	the	the	DET
ftr-412	2518	21	kansas	kansas	PROPN
ftr-412	2518	22	system	system	NOUN
ftr-412	2518	23	is	be	AUX
ftr-412	2518	24	not	not	PART
ftr-412	2518	25	fully	fully	ADV
ftr-412	2518	26	transactional	transactional	ADJ
ftr-412	2518	27	.	.	PUNCT
ftr-412	2519	1	kentucky	kentucky	PROPN
ftr-412	2519	2	.	.	PUNCT
ftr-412	2520	1	tax	tax	PROPN
ftr-412	2520	2	administration	administration	PROPN
ftr-412	2520	3	&	&	CCONJ
ftr-412	2520	4	technology	technology	PROPN
ftr-412	2520	5	.	.	PUNCT
ftr-412	2521	1	kentucky	kentucky	PROPN
ftr-412	2521	2	is	be	AUX
ftr-412	2521	3	a	a	DET
ftr-412	2521	4	“	"	PUNCT
ftr-412	2521	5	stage	stage	NOUN
ftr-412	2521	6	2	2	NUM
ftr-412	2521	7	”	"	PUNCT
ftr-412	2521	8	benchmarked	benchmarke	VERB
ftr-412	2521	9	jurisdiction	jurisdiction	NOUN
ftr-412	2521	10	.	.	PUNCT
ftr-412	2522	1	(	(	PUNCT
ftr-412	2522	2	1	1	X
ftr-412	2522	3	)	)	PUNCT
ftr-412	2522	4	comprehensive	comprehensive	ADJ
ftr-412	2522	5	web	web	NOUN
ftr-412	2522	6	-	-	PUNCT
ftr-412	2522	7	based	base	VERB
ftr-412	2522	8	tax	tax	NOUN
ftr-412	2522	9	information	information	NOUN
ftr-412	2522	10	is	be	AUX
ftr-412	2522	11	provided	provide	VERB
ftr-412	2522	12	.	.	PUNCT
ftr-412	2523	1	(	(	PUNCT
ftr-412	2523	2	2	2	X
ftr-412	2523	3	)	)	PUNCT
ftr-412	2523	4	forms	form	NOUN
ftr-412	2523	5	,	,	PUNCT
ftr-412	2523	6	documents	document	NOUN
ftr-412	2523	7	and	and	CCONJ
ftr-412	2523	8	instructions	instruction	NOUN
ftr-412	2523	9	are	be	AUX
ftr-412	2523	10	available	available	ADJ
ftr-412	2523	11	on	on	ADP
ftr-412	2523	12	the	the	DET
ftr-412	2523	13	web	web	NOUN
ftr-412	2523	14	and	and	CCONJ
ftr-412	2523	15	can	can	AUX
ftr-412	2523	16	be	be	AUX
ftr-412	2523	17	downloaded	download	VERB
ftr-412	2523	18	at	at	ADP
ftr-412	2523	19	http://revenue.ky.gov/.(3	http://revenue.ky.gov/.(3	NUM
ftr-412	2523	20	)	)	PUNCT
ftr-412	2523	21	kentucky	kentucky	PROPN
ftr-412	2523	22	has	have	VERB
ftr-412	2523	23	allowance	allowance	NOUN
ftr-412	2523	24	for	for	ADP
ftr-412	2523	25	electronic	electronic	ADJ
ftr-412	2523	26	filing	filing	NOUN
ftr-412	2523	27	and	and	CCONJ
ftr-412	2523	28	payment	payment	NOUN
ftr-412	2523	29	,	,	PUNCT
ftr-412	2523	30	but	but	CCONJ
ftr-412	2523	31	the	the	DET
ftr-412	2523	32	provisions	provision	NOUN
ftr-412	2523	33	are	be	AUX
ftr-412	2523	34	not	not	PART
ftr-412	2523	35	comprehensive	comprehensive	ADJ
ftr-412	2523	36	.	.	PUNCT
ftr-412	2524	1	taxpayers	taxpayer	NOUN
ftr-412	2524	2	holding	hold	VERB
ftr-412	2524	3	a	a	DET
ftr-412	2524	4	valid	valid	ADJ
ftr-412	2524	5	sales	sale	NOUN
ftr-412	2524	6	and	and	CCONJ
ftr-412	2524	7	use	use	VERB
ftr-412	2524	8	tax	tax	NOUN
ftr-412	2524	9	permit	permit	NOUN
ftr-412	2524	10	may	may	AUX
ftr-412	2524	11	file	file	VERB
ftr-412	2524	12	kentucky	kentucky	PROPN
ftr-412	2524	13	sales	sale	NOUN
ftr-412	2524	14	tax	tax	NOUN
ftr-412	2524	15	returns	return	NOUN
ftr-412	2524	16	electronically	electronically	ADV
ftr-412	2524	17	,	,	PUNCT
ftr-412	2524	18	but	but	CCONJ
ftr-412	2524	19	not	not	PART
ftr-412	2524	20	use	use	VERB
ftr-412	2524	21	tax	tax	NOUN
ftr-412	2524	22	returns	return	NOUN
ftr-412	2524	23	.	.	PUNCT
ftr-412	2525	1	payments	payment	NOUN
ftr-412	2525	2	may	may	AUX
ftr-412	2525	3	also	also	ADV
ftr-412	2525	4	be	be	AUX
ftr-412	2525	5	made	make	VERB
ftr-412	2525	6	using	use	VERB
ftr-412	2525	7	2006	2006	NUM
ftr-412	2525	8	]	]	PUNCT
ftr-412	2525	9	biometrics	biometric	NOUN
ftr-412	2525	10	:	:	PUNCT
ftr-412	2525	11	solving	solve	VERB
ftr-412	2525	12	the	the	DET
ftr-412	2525	13	regressivity	regressivity	NOUN
ftr-412	2525	14	of	of	ADP
ftr-412	2525	15	vats	vat	NOUN
ftr-412	2525	16	and	and	CCONJ
ftr-412	2525	17	rsts	rst	VERB
ftr-412	2525	18	741	741	NUM
ftr-412	2525	19	e	e	NOUN
ftr-412	2525	20	-	-	NOUN
ftr-412	2525	21	check	check	NOUN
ftr-412	2525	22	or	or	CCONJ
ftr-412	2525	23	credit	credit	NOUN
ftr-412	2525	24	card	card	NOUN
ftr-412	2525	25	,	,	PUNCT
ftr-412	2525	26	in	in	ADP
ftr-412	2525	27	addition	addition	NOUN
ftr-412	2525	28	to	to	PART
ftr-412	2525	29	debit	debit	NOUN
ftr-412	2525	30	card	card	NOUN
ftr-412	2525	31	,	,	PUNCT
ftr-412	2525	32	electronic	electronic	ADJ
ftr-412	2525	33	funds	fund	NOUN
ftr-412	2525	34	transfer	transfer	NOUN
ftr-412	2525	35	(	(	PUNCT
ftr-412	2525	36	eft	eft	PROPN
ftr-412	2525	37	)	)	PUNCT
ftr-412	2525	38	,	,	PUNCT
ftr-412	2525	39	and	and	CCONJ
ftr-412	2525	40	regular	regular	ADJ
ftr-412	2525	41	check	check	NOUN
ftr-412	2525	42	.	.	PUNCT
ftr-412	2526	1	once	once	ADV
ftr-412	2526	2	a	a	DET
ftr-412	2526	3	taxpayer	taxpayer	NOUN
ftr-412	2526	4	begins	begin	VERB
ftr-412	2526	5	filing	file	VERB
ftr-412	2526	6	electronically	electronically	ADV
ftr-412	2526	7	,	,	PUNCT
ftr-412	2526	8	paper	paper	NOUN
ftr-412	2526	9	returns	return	NOUN
ftr-412	2526	10	will	will	AUX
ftr-412	2526	11	no	no	ADV
ftr-412	2526	12	longer	long	ADV
ftr-412	2526	13	be	be	AUX
ftr-412	2526	14	sent	send	VERB
ftr-412	2526	15	to	to	ADP
ftr-412	2526	16	the	the	DET
ftr-412	2526	17	taxpayer	taxpayer	NOUN
ftr-412	2526	18	.	.	PUNCT
ftr-412	2527	1	the	the	DET
ftr-412	2527	2	filing	filing	NOUN
ftr-412	2527	3	system	system	NOUN
ftr-412	2527	4	is	be	AUX
ftr-412	2527	5	not	not	PART
ftr-412	2527	6	completely	completely	ADV
ftr-412	2527	7	digital	digital	ADJ
ftr-412	2527	8	as	as	SCONJ
ftr-412	2527	9	amended	amend	VERB
ftr-412	2527	10	returns	return	NOUN
ftr-412	2527	11	must	must	AUX
ftr-412	2527	12	be	be	AUX
ftr-412	2527	13	filed	file	VERB
ftr-412	2527	14	on	on	ADP
ftr-412	2527	15	paper	paper	NOUN
ftr-412	2527	16	with	with	ADP
ftr-412	2527	17	“	"	PUNCT
ftr-412	2527	18	amended	amend	VERB
ftr-412	2527	19	”	"	PUNCT
ftr-412	2527	20	printed	print	VERB
ftr-412	2527	21	or	or	CCONJ
ftr-412	2527	22	stamped	stamp	VERB
ftr-412	2527	23	at	at	ADP
ftr-412	2527	24	the	the	DET
ftr-412	2527	25	top	top	NOUN
ftr-412	2527	26	of	of	ADP
ftr-412	2527	27	the	the	DET
ftr-412	2527	28	return	return	NOUN
ftr-412	2527	29	.	.	PUNCT
ftr-412	2528	1	(	(	PUNCT
ftr-412	2528	2	ky	ky	PROPN
ftr-412	2528	3	.	.	PROPN
ftr-412	2528	4	rev	rev	PROPN
ftr-412	2528	5	.	.	PROPN
ftr-412	2528	6	stat	stat	PROPN
ftr-412	2528	7	.	.	PUNCT
ftr-412	2529	1	ann	ann	PROPN
ftr-412	2529	2	.	.	PUNCT
ftr-412	2530	1	§	§	PROPN
ftr-412	2530	2	45.345	45.345	NUM
ftr-412	2530	3	;	;	PUNCT
ftr-412	2530	4	ky	ky	PROPN
ftr-412	2530	5	.	.	PUNCT
ftr-412	2531	1	sales	sale	NOUN
ftr-412	2531	2	tax	tax	NOUN
ftr-412	2531	3	facts	fact	NOUN
ftr-412	2531	4	,	,	PUNCT
ftr-412	2531	5	5:1	5:1	NUM
ftr-412	2531	6	(	(	PUNCT
ftr-412	2531	7	dec	dec	PROPN
ftr-412	2531	8	.	.	PROPN
ftr-412	2531	9	2003	2003	NUM
ftr-412	2531	10	)	)	PUNCT
ftr-412	2531	11	;	;	PUNCT
ftr-412	2531	12	ky	ky	PROPN
ftr-412	2531	13	e	e	PROPN
ftr-412	2531	14	-	-	PROPN
ftr-412	2531	15	tax	tax	ADJ
ftr-412	2531	16	faq	faq	NOUN
ftr-412	2531	17	’s	’s	PART
ftr-412	2531	18	,	,	PUNCT
ftr-412	2531	19	ky	ky	PROPN
ftr-412	2531	20	.	.	PROPN
ftr-412	2531	21	rev	rev	PROPN
ftr-412	2531	22	.	.	PROPN
ftr-412	2531	23	cabinet	cabinet	PROPN
ftr-412	2531	24	.	.	PUNCT
ftr-412	2532	1	(	(	PUNCT
ftr-412	2532	2	jan	jan	PROPN
ftr-412	2532	3	.	.	PROPN
ftr-412	2532	4	2004	2004	NUM
ftr-412	2532	5	)	)	PUNCT
ftr-412	2532	6	.	.	PUNCT
ftr-412	2533	1	eft	eft	PROPN
ftr-412	2533	2	is	be	AUX
ftr-412	2533	3	required	require	VERB
ftr-412	2533	4	when	when	SCONJ
ftr-412	2533	5	payments	payment	NOUN
ftr-412	2533	6	exceed	exceed	VERB
ftr-412	2533	7	$	$	SYM
ftr-412	2533	8	10,000	10,000	NUM
ftr-412	2533	9	,	,	PUNCT
ftr-412	2533	10	or	or	CCONJ
ftr-412	2533	11	when	when	SCONJ
ftr-412	2533	12	aggregate	aggregate	ADJ
ftr-412	2533	13	filings	filing	NOUN
ftr-412	2533	14	are	be	AUX
ftr-412	2533	15	for	for	ADP
ftr-412	2533	16	100	100	NUM
ftr-412	2533	17	or	or	CCONJ
ftr-412	2533	18	more	more	ADJ
ftr-412	2533	19	taxpayers	taxpayer	NOUN
ftr-412	2533	20	.	.	PUNCT
ftr-412	2534	1	(	(	PUNCT
ftr-412	2534	2	ky	ky	PROPN
ftr-412	2534	3	.	.	PROPN
ftr-412	2534	4	rev	rev	PROPN
ftr-412	2534	5	.	.	PROPN
ftr-412	2534	6	stat	stat	PROPN
ftr-412	2534	7	.	.	PUNCT
ftr-412	2535	1	ann	ann	PROPN
ftr-412	2535	2	.	.	PUNCT
ftr-412	2536	1	§	§	PROPN
ftr-412	2536	2	131.155	131.155	NUM
ftr-412	2536	3	)	)	PUNCT
ftr-412	2536	4	.	.	PUNCT
ftr-412	2537	1	(	(	PUNCT
ftr-412	2537	2	4	4	X
ftr-412	2537	3	)	)	PUNCT
ftr-412	2537	4	kentucky	kentucky	PROPN
ftr-412	2537	5	does	do	AUX
ftr-412	2537	6	not	not	PART
ftr-412	2537	7	have	have	VERB
ftr-412	2537	8	a	a	DET
ftr-412	2537	9	provision	provision	NOUN
ftr-412	2537	10	for	for	ADP
ftr-412	2537	11	ruling	rule	VERB
ftr-412	2537	12	requests	request	NOUN
ftr-412	2537	13	in	in	ADP
ftr-412	2537	14	sales	sale	NOUN
ftr-412	2537	15	and	and	CCONJ
ftr-412	2537	16	use	use	VERB
ftr-412	2537	17	tax	tax	NOUN
ftr-412	2537	18	.	.	PUNCT
ftr-412	2538	1	no	no	DET
ftr-412	2538	2	provision	provision	NOUN
ftr-412	2538	3	is	be	AUX
ftr-412	2538	4	made	make	VERB
ftr-412	2538	5	for	for	ADP
ftr-412	2538	6	electronic	electronic	ADJ
ftr-412	2538	7	ruling	ruling	NOUN
ftr-412	2538	8	requests	request	NOUN
ftr-412	2538	9	.	.	PUNCT
ftr-412	2539	1	in	in	ADP
ftr-412	2539	2	addition	addition	NOUN
ftr-412	2539	3	,	,	PUNCT
ftr-412	2539	4	because	because	SCONJ
ftr-412	2539	5	there	there	PRON
ftr-412	2539	6	is	be	VERB
ftr-412	2539	7	no	no	DET
ftr-412	2539	8	provision	provision	NOUN
ftr-412	2539	9	for	for	ADP
ftr-412	2539	10	digital	digital	ADJ
ftr-412	2539	11	case	case	NOUN
ftr-412	2539	12	handling	handling	NOUN
ftr-412	2539	13	,	,	PUNCT
ftr-412	2539	14	decision	decision	NOUN
ftr-412	2539	15	,	,	PUNCT
ftr-412	2539	16	and	and	CCONJ
ftr-412	2539	17	delivery	delivery	NOUN
ftr-412	2539	18	functions	function	NOUN
ftr-412	2539	19	,	,	PUNCT
ftr-412	2539	20	the	the	DET
ftr-412	2539	21	kentucky	kentucky	PROPN
ftr-412	2539	22	system	system	NOUN
ftr-412	2539	23	is	be	AUX
ftr-412	2539	24	not	not	PART
ftr-412	2539	25	fully	fully	ADV
ftr-412	2539	26	transactional	transactional	ADJ
ftr-412	2539	27	.	.	PUNCT
ftr-412	2540	1	louisiana	louisiana	PROPN
ftr-412	2540	2	.	.	PUNCT
ftr-412	2541	1	tax	tax	PROPN
ftr-412	2541	2	administration	administration	PROPN
ftr-412	2541	3	&	&	CCONJ
ftr-412	2541	4	technology	technology	PROPN
ftr-412	2541	5	.	.	PUNCT
ftr-412	2542	1	louisiana	louisiana	PROPN
ftr-412	2542	2	is	be	AUX
ftr-412	2542	3	a	a	DET
ftr-412	2542	4	“	"	PUNCT
ftr-412	2542	5	stage	stage	NOUN
ftr-412	2542	6	3	3	NUM
ftr-412	2542	7	”	"	PUNCT
ftr-412	2542	8	benchmarked	benchmarke	VERB
ftr-412	2542	9	jurisdiction	jurisdiction	NOUN
ftr-412	2542	10	.	.	PUNCT
ftr-412	2543	1	(	(	PUNCT
ftr-412	2543	2	1	1	X
ftr-412	2543	3	)	)	PUNCT
ftr-412	2543	4	comprehensive	comprehensive	ADJ
ftr-412	2543	5	web	web	NOUN
ftr-412	2543	6	-	-	PUNCT
ftr-412	2543	7	based	base	VERB
ftr-412	2543	8	tax	tax	NOUN
ftr-412	2543	9	information	information	NOUN
ftr-412	2543	10	is	be	AUX
ftr-412	2543	11	provided	provide	VERB
ftr-412	2543	12	.	.	PUNCT
ftr-412	2544	1	(	(	PUNCT
ftr-412	2544	2	2	2	X
ftr-412	2544	3	)	)	PUNCT
ftr-412	2544	4	forms	form	NOUN
ftr-412	2544	5	,	,	PUNCT
ftr-412	2544	6	documents	document	NOUN
ftr-412	2544	7	and	and	CCONJ
ftr-412	2544	8	instructions	instruction	NOUN
ftr-412	2544	9	are	be	AUX
ftr-412	2544	10	available	available	ADJ
ftr-412	2544	11	on	on	ADP
ftr-412	2544	12	the	the	DET
ftr-412	2544	13	web	web	NOUN
ftr-412	2544	14	and	and	CCONJ
ftr-412	2544	15	can	can	AUX
ftr-412	2544	16	be	be	AUX
ftr-412	2544	17	downloaded	download	VERB
ftr-412	2544	18	at	at	ADP
ftr-412	2544	19	http://www.rev.state.la.us/.	http://www.rev.state.la.us/.	PROPN
ftr-412	2544	20	(	(	PUNCT
ftr-412	2544	21	3	3	X
ftr-412	2544	22	)	)	PUNCT
ftr-412	2544	23	louisiana	louisiana	PROPN
ftr-412	2544	24	permits	permit	VERB
ftr-412	2544	25	electronic	electronic	ADJ
ftr-412	2544	26	returns	return	NOUN
ftr-412	2544	27	and	and	CCONJ
ftr-412	2544	28	e	e	NOUN
ftr-412	2544	29	-	-	NOUN
ftr-412	2544	30	payments	payment	NOUN
ftr-412	2544	31	on	on	ADP
ftr-412	2544	32	voluntary	voluntary	ADJ
ftr-412	2544	33	basis	basis	NOUN
ftr-412	2544	34	and	and	CCONJ
ftr-412	2544	35	requires	require	VERB
ftr-412	2544	36	e	e	NOUN
ftr-412	2544	37	-	-	NOUN
ftr-412	2544	38	returns	return	NOUN
ftr-412	2544	39	and	and	CCONJ
ftr-412	2544	40	e	e	NOUN
ftr-412	2544	41	-	-	NOUN
ftr-412	2544	42	payments	payment	NOUN
ftr-412	2544	43	for	for	ADP
ftr-412	2544	44	amounts	amount	NOUN
ftr-412	2544	45	over	over	ADP
ftr-412	2544	46	$	$	SYM
ftr-412	2544	47	10,000	10,000	NUM
ftr-412	2544	48	(	(	PUNCT
ftr-412	2544	49	reduced	reduce	VERB
ftr-412	2544	50	to	to	ADP
ftr-412	2544	51	$	$	SYM
ftr-412	2544	52	5,000	5,000	NUM
ftr-412	2544	53	after	after	ADP
ftr-412	2544	54	2007	2007	NUM
ftr-412	2544	55	)	)	PUNCT
ftr-412	2545	1	(	(	PUNCT
ftr-412	2545	2	la	la	X
ftr-412	2545	3	.	.	PUNCT
ftr-412	2545	4	rev	rev	PROPN
ftr-412	2545	5	.	.	PROPN
ftr-412	2545	6	stat	stat	PROPN
ftr-412	2545	7	.	.	PUNCT
ftr-412	2546	1	ann	ann	PROPN
ftr-412	2546	2	.	.	PUNCT
ftr-412	2547	1	§	§	PROPN
ftr-412	2547	2	47:1519	47:1519	PROPN
ftr-412	2547	3	;	;	PUNCT
ftr-412	2547	4	la	la	X
ftr-412	2547	5	.	.	PROPN
ftr-412	2547	6	admin	admin	PROPN
ftr-412	2547	7	.	.	PUNCT
ftr-412	2548	1	code	code	PROPN
ftr-412	2548	2	tit	tit	PROPN
ftr-412	2548	3	.	.	PUNCT
ftr-412	2549	1	61	61	NUM
ftr-412	2549	2	,	,	PUNCT
ftr-412	2549	3	§	§	PROPN
ftr-412	2549	4	4910	4910	NUM
ftr-412	2549	5	)	)	PUNCT
ftr-412	2549	6	.	.	PUNCT
ftr-412	2550	1	(	(	PUNCT
ftr-412	2550	2	4	4	X
ftr-412	2550	3	)	)	PUNCT
ftr-412	2550	4	any	any	DET
ftr-412	2550	5	person	person	NOUN
ftr-412	2550	6	required	require	VERB
ftr-412	2550	7	to	to	PART
ftr-412	2550	8	collect	collect	VERB
ftr-412	2550	9	sales	sale	NOUN
ftr-412	2550	10	tax	tax	NOUN
ftr-412	2550	11	as	as	SCONJ
ftr-412	2550	12	a	a	DET
ftr-412	2550	13	retailer	retailer	NOUN
ftr-412	2550	14	may	may	AUX
ftr-412	2550	15	request	request	VERB
ftr-412	2550	16	a	a	DET
ftr-412	2550	17	letter	letter	NOUN
ftr-412	2550	18	ruling	ruling	NOUN
ftr-412	2550	19	seeking	seek	VERB
ftr-412	2550	20	clarification	clarification	NOUN
ftr-412	2550	21	of	of	ADP
ftr-412	2550	22	a	a	DET
ftr-412	2550	23	tax	tax	NOUN
ftr-412	2550	24	issue	issue	NOUN
ftr-412	2550	25	(	(	PUNCT
ftr-412	2550	26	la	la	X
ftr-412	2550	27	.	.	PUNCT
ftr-412	2550	28	admin	admin	PROPN
ftr-412	2550	29	.	.	PUNCT
ftr-412	2551	1	code	code	PROPN
ftr-412	2551	2	tit	tit	PROPN
ftr-412	2551	3	.	.	PUNCT
ftr-412	2552	1	10	10	NUM
ftr-412	2552	2	,	,	PUNCT
ftr-412	2552	3	§	§	PROPN
ftr-412	2552	4	101	101	NUM
ftr-412	2552	5	)	)	PUNCT
ftr-412	2552	6	.	.	PUNCT
ftr-412	2553	1	no	no	DET
ftr-412	2553	2	provision	provision	NOUN
ftr-412	2553	3	is	be	AUX
ftr-412	2553	4	made	make	VERB
ftr-412	2553	5	for	for	ADP
ftr-412	2553	6	electronic	electronic	ADJ
ftr-412	2553	7	filing	filing	NOUN
ftr-412	2553	8	of	of	ADP
ftr-412	2553	9	ruling	rule	VERB
ftr-412	2553	10	requests	request	NOUN
ftr-412	2553	11	.	.	PUNCT
ftr-412	2554	1	in	in	ADP
ftr-412	2554	2	addition	addition	NOUN
ftr-412	2554	3	,	,	PUNCT
ftr-412	2554	4	because	because	SCONJ
ftr-412	2554	5	there	there	PRON
ftr-412	2554	6	is	be	VERB
ftr-412	2554	7	no	no	DET
ftr-412	2554	8	provision	provision	NOUN
ftr-412	2554	9	for	for	ADP
ftr-412	2554	10	digital	digital	ADJ
ftr-412	2554	11	case	case	NOUN
ftr-412	2554	12	handling	handling	NOUN
ftr-412	2554	13	,	,	PUNCT
ftr-412	2554	14	decision	decision	NOUN
ftr-412	2554	15	,	,	PUNCT
ftr-412	2554	16	and	and	CCONJ
ftr-412	2554	17	delivery	delivery	NOUN
ftr-412	2554	18	functions	function	NOUN
ftr-412	2554	19	,	,	PUNCT
ftr-412	2554	20	the	the	DET
ftr-412	2554	21	louisiana	louisiana	PROPN
ftr-412	2554	22	system	system	NOUN
ftr-412	2554	23	is	be	AUX
ftr-412	2554	24	not	not	PART
ftr-412	2554	25	fully	fully	ADV
ftr-412	2554	26	transactional	transactional	ADJ
ftr-412	2554	27	.	.	PUNCT
ftr-412	2555	1	maine	maine	PROPN
ftr-412	2555	2	.	.	PUNCT
ftr-412	2556	1	tax	tax	PROPN
ftr-412	2556	2	administration	administration	PROPN
ftr-412	2556	3	&	&	CCONJ
ftr-412	2556	4	technology	technology	PROPN
ftr-412	2556	5	.	.	PUNCT
ftr-412	2557	1	maine	maine	PROPN
ftr-412	2557	2	is	be	AUX
ftr-412	2557	3	a	a	DET
ftr-412	2557	4	“	"	PUNCT
ftr-412	2557	5	stage	stage	NOUN
ftr-412	2557	6	3	3	NUM
ftr-412	2557	7	”	"	PUNCT
ftr-412	2557	8	benchmarked	benchmarke	VERB
ftr-412	2557	9	jurisdiction	jurisdiction	NOUN
ftr-412	2557	10	.	.	PUNCT
ftr-412	2558	1	(	(	PUNCT
ftr-412	2558	2	1	1	X
ftr-412	2558	3	)	)	PUNCT
ftr-412	2558	4	comprehensive	comprehensive	ADJ
ftr-412	2558	5	web	web	NOUN
ftr-412	2558	6	-	-	PUNCT
ftr-412	2558	7	based	base	VERB
ftr-412	2558	8	tax	tax	NOUN
ftr-412	2558	9	information	information	NOUN
ftr-412	2558	10	is	be	AUX
ftr-412	2558	11	provided	provide	VERB
ftr-412	2558	12	.	.	PUNCT
ftr-412	2559	1	(	(	PUNCT
ftr-412	2559	2	2	2	X
ftr-412	2559	3	)	)	PUNCT
ftr-412	2559	4	forms	form	NOUN
ftr-412	2559	5	,	,	PUNCT
ftr-412	2559	6	documents	document	NOUN
ftr-412	2559	7	and	and	CCONJ
ftr-412	2559	8	instructions	instruction	NOUN
ftr-412	2559	9	are	be	AUX
ftr-412	2559	10	available	available	ADJ
ftr-412	2559	11	on	on	ADP
ftr-412	2559	12	the	the	DET
ftr-412	2559	13	web	web	NOUN
ftr-412	2559	14	and	and	CCONJ
ftr-412	2559	15	can	can	AUX
ftr-412	2559	16	be	be	AUX
ftr-412	2559	17	downloaded	download	VERB
ftr-412	2559	18	at	at	ADP
ftr-412	2559	19	http://www.maine.gov/revenue/.	http://www.maine.gov/revenue/.	PROPN
ftr-412	2559	20	(	(	PUNCT
ftr-412	2559	21	3	3	NUM
ftr-412	2559	22	)	)	PUNCT
ftr-412	2559	23	maine	maine	NOUN
ftr-412	2559	24	permits	permit	VERB
ftr-412	2559	25	electronic	electronic	ADJ
ftr-412	2559	26	returns	return	NOUN
ftr-412	2559	27	and	and	CCONJ
ftr-412	2559	28	e	e	NOUN
ftr-412	2559	29	-	-	NOUN
ftr-412	2559	30	payments	payment	NOUN
ftr-412	2559	31	on	on	ADP
ftr-412	2559	32	voluntary	voluntary	ADJ
ftr-412	2559	33	basis	basis	NOUN
ftr-412	2559	34	of	of	ADP
ftr-412	2559	35	all	all	DET
ftr-412	2559	36	returns	return	NOUN
ftr-412	2559	37	through	through	ADP
ftr-412	2559	38	the	the	DET
ftr-412	2559	39	maine	maine	NOUN
ftr-412	2559	40	automated	automate	VERB
ftr-412	2559	41	tax	tax	NOUN
ftr-412	2559	42	system	system	NOUN
ftr-412	2559	43	(	(	PUNCT
ftr-412	2559	44	mats	mat	NOUN
ftr-412	2559	45	)	)	PUNCT
ftr-412	2559	46	(	(	PUNCT
ftr-412	2559	47	me	i	PRON
ftr-412	2559	48	.	.	PUNCT
ftr-412	2560	1	tax	tax	NOUN
ftr-412	2560	2	alert	alert	NOUN
ftr-412	2560	3	,	,	PUNCT
ftr-412	2560	4	bureau	bureau	NOUN
ftr-412	2560	5	of	of	ADP
ftr-412	2560	6	taxation	taxation	PROPN
ftr-412	2560	7	,	,	PUNCT
ftr-412	2560	8	oct	oct	PROPN
ftr-412	2560	9	.	.	PROPN
ftr-412	2560	10	1993	1993	NUM
ftr-412	2560	11	)	)	PUNCT
ftr-412	2561	1	and	and	CCONJ
ftr-412	2561	2	requires	require	VERB
ftr-412	2561	3	e	e	NOUN
ftr-412	2561	4	-	-	NOUN
ftr-412	2561	5	returns	return	NOUN
ftr-412	2561	6	and	and	CCONJ
ftr-412	2561	7	e	e	NOUN
ftr-412	2561	8	-	-	NOUN
ftr-412	2561	9	payments	payment	NOUN
ftr-412	2561	10	for	for	ADP
ftr-412	2561	11	amounts	amount	NOUN
ftr-412	2561	12	over	over	ADP
ftr-412	2561	13	$	$	SYM
ftr-412	2561	14	400,000	400,000	NUM
ftr-412	2561	15	(	(	PUNCT
ftr-412	2561	16	code	code	VERB
ftr-412	2561	17	me	i	PRON
ftr-412	2561	18	.	.	PUNCT
ftr-412	2562	1	r.	r.	PROPN
ftr-412	2562	2	§	§	PROPN
ftr-412	2562	3	102	102	NUM
ftr-412	2562	4	)	)	PUNCT
ftr-412	2562	5	.	.	PUNCT
ftr-412	2563	1	(	(	PUNCT
ftr-412	2563	2	4	4	X
ftr-412	2563	3	)	)	PUNCT
ftr-412	2563	4	any	any	DET
ftr-412	2563	5	person	person	NOUN
ftr-412	2563	6	required	require	VERB
ftr-412	2563	7	to	to	PART
ftr-412	2563	8	collect	collect	VERB
ftr-412	2563	9	sales	sale	NOUN
ftr-412	2563	10	tax	tax	NOUN
ftr-412	2563	11	as	as	SCONJ
ftr-412	2563	12	a	a	DET
ftr-412	2563	13	retailer	retailer	NOUN
ftr-412	2563	14	may	may	AUX
ftr-412	2563	15	request	request	VERB
ftr-412	2563	16	a	a	DET
ftr-412	2563	17	letter	letter	NOUN
ftr-412	2563	18	ruling	ruling	NOUN
ftr-412	2563	19	seeking	seek	VERB
ftr-412	2563	20	clarification	clarification	NOUN
ftr-412	2563	21	of	of	ADP
ftr-412	2563	22	a	a	DET
ftr-412	2563	23	tax	tax	NOUN
ftr-412	2563	24	issue	issue	NOUN
ftr-412	2563	25	(	(	PUNCT
ftr-412	2563	26	me	i	PRON
ftr-412	2563	27	.	.	PUNCT
ftr-412	2564	1	rev	rev	PROPN
ftr-412	2564	2	.	.	PROPN
ftr-412	2564	3	stat	stat	PROPN
ftr-412	2564	4	.	.	PUNCT
ftr-412	2565	1	ann	ann	PROPN
ftr-412	2565	2	.	.	PUNCT
ftr-412	2566	1	tit	tit	PROPN
ftr-412	2566	2	.	.	PUNCT
ftr-412	2567	1	36	36	NUM
ftr-412	2567	2	,	,	PUNCT
ftr-412	2567	3	§	§	PROPN
ftr-412	2567	4	112	112	NUM
ftr-412	2567	5	)	)	PUNCT
ftr-412	2567	6	.	.	PUNCT
ftr-412	2568	1	no	no	DET
ftr-412	2568	2	provision	provision	NOUN
ftr-412	2568	3	is	be	AUX
ftr-412	2568	4	made	make	VERB
ftr-412	2568	5	for	for	ADP
ftr-412	2568	6	electronic	electronic	ADJ
ftr-412	2568	7	filing	filing	NOUN
ftr-412	2568	8	of	of	ADP
ftr-412	2568	9	ruling	rule	VERB
ftr-412	2568	10	requests	request	NOUN
ftr-412	2568	11	.	.	PUNCT
ftr-412	2569	1	in	in	ADP
ftr-412	2569	2	addition	addition	NOUN
ftr-412	2569	3	,	,	PUNCT
ftr-412	2569	4	because	because	SCONJ
ftr-412	2569	5	there	there	PRON
ftr-412	2569	6	is	be	VERB
ftr-412	2569	7	no	no	DET
ftr-412	2569	8	provision	provision	NOUN
ftr-412	2569	9	for	for	ADP
ftr-412	2569	10	digital	digital	ADJ
ftr-412	2569	11	case	case	NOUN
ftr-412	2569	12	handling	handling	NOUN
ftr-412	2569	13	,	,	PUNCT
ftr-412	2569	14	decision	decision	NOUN
ftr-412	2569	15	,	,	PUNCT
ftr-412	2569	16	and	and	CCONJ
ftr-412	2569	17	delivery	delivery	NOUN
ftr-412	2569	18	functions	function	NOUN
ftr-412	2569	19	,	,	PUNCT
ftr-412	2569	20	the	the	DET
ftr-412	2569	21	maine	maine	NOUN
ftr-412	2569	22	system	system	NOUN
ftr-412	2569	23	is	be	AUX
ftr-412	2569	24	not	not	PART
ftr-412	2569	25	fully	fully	ADV
ftr-412	2569	26	transactional	transactional	ADJ
ftr-412	2569	27	.	.	PUNCT
ftr-412	2570	1	maryland	maryland	PROPN
ftr-412	2570	2	.	.	PUNCT
ftr-412	2571	1	tax	tax	PROPN
ftr-412	2571	2	administration	administration	PROPN
ftr-412	2571	3	&	&	CCONJ
ftr-412	2571	4	technology	technology	PROPN
ftr-412	2571	5	.	.	PUNCT
ftr-412	2572	1	maryland	maryland	PROPN
ftr-412	2572	2	is	be	AUX
ftr-412	2572	3	a	a	DET
ftr-412	2572	4	“	"	PUNCT
ftr-412	2572	5	stage	stage	NOUN
ftr-412	2572	6	3	3	NUM
ftr-412	2572	7	”	"	PUNCT
ftr-412	2572	8	benchmarked	benchmarke	VERB
ftr-412	2572	9	jurisdiction	jurisdiction	NOUN
ftr-412	2572	10	.	.	PUNCT
ftr-412	2573	1	(	(	PUNCT
ftr-412	2573	2	1	1	X
ftr-412	2573	3	)	)	PUNCT
ftr-412	2573	4	comprehensive	comprehensive	ADJ
ftr-412	2573	5	web	web	NOUN
ftr-412	2573	6	-	-	PUNCT
ftr-412	2573	7	based	base	VERB
ftr-412	2573	8	tax	tax	NOUN
ftr-412	2573	9	information	information	NOUN
ftr-412	2573	10	is	be	AUX
ftr-412	2573	11	provided	provide	VERB
ftr-412	2573	12	.	.	PUNCT
ftr-412	2574	1	(	(	PUNCT
ftr-412	2574	2	2	2	X
ftr-412	2574	3	)	)	PUNCT
ftr-412	2574	4	forms	form	NOUN
ftr-412	2574	5	,	,	PUNCT
ftr-412	2574	6	documents	document	NOUN
ftr-412	2574	7	and	and	CCONJ
ftr-412	2574	8	instructions	instruction	NOUN
ftr-412	2574	9	are	be	AUX
ftr-412	2574	10	available	available	ADJ
ftr-412	2574	11	on	on	ADP
ftr-412	2574	12	the	the	DET
ftr-412	2574	13	web	web	NOUN
ftr-412	2574	14	and	and	CCONJ
ftr-412	2574	15	can	can	AUX
ftr-412	2574	16	be	be	AUX
ftr-412	2574	17	downloaded	download	VERB
ftr-412	2574	18	at	at	ADP
ftr-412	2574	19	http://www.comp.state.md.us/.	http://www.comp.state.md.us/.	NOUN
ftr-412	2574	20	(	(	PUNCT
ftr-412	2574	21	3	3	NUM
ftr-412	2574	22	)	)	PUNCT
ftr-412	2574	23	e	e	NOUN
ftr-412	2574	24	-	-	NOUN
ftr-412	2574	25	filing	filing	NOUN
ftr-412	2574	26	is	be	AUX
ftr-412	2574	27	generally	generally	ADV
ftr-412	2574	28	available	available	ADJ
ftr-412	2574	29	in	in	ADP
ftr-412	2574	30	maryland	maryland	NOUN
ftr-412	2574	31	to	to	ADP
ftr-412	2574	32	businesses	business	NOUN
ftr-412	2574	33	collecting	collect	VERB
ftr-412	2574	34	sales	sale	NOUN
ftr-412	2574	35	and	and	CCONJ
ftr-412	2574	36	use	use	VERB
ftr-412	2574	37	taxes	taxis	NOUN
ftr-412	2574	38	.	.	PUNCT
ftr-412	2575	1	eft	eft	PROPN
ftr-412	2575	2	is	be	AUX
ftr-412	2575	3	also	also	ADV
ftr-412	2575	4	742	742	NUM
ftr-412	2575	5	florida	florida	PROPN
ftr-412	2575	6	tax	tax	NOUN
ftr-412	2575	7	review	review	NOUN
ftr-412	2575	8	vol	vol	NOUN
ftr-412	2575	9	.	.	PUNCT
ftr-412	2576	1	7:10	7:10	NUM
ftr-412	2576	2	voluntary	voluntary	ADJ
ftr-412	2576	3	,	,	PUNCT
ftr-412	2576	4	but	but	CCONJ
ftr-412	2576	5	required	require	VERB
ftr-412	2576	6	for	for	ADP
ftr-412	2576	7	businesses	business	NOUN
ftr-412	2576	8	with	with	ADP
ftr-412	2576	9	a	a	DET
ftr-412	2576	10	tax	tax	NOUN
ftr-412	2576	11	liability	liability	NOUN
ftr-412	2576	12	in	in	ADP
ftr-412	2576	13	excess	excess	NOUN
ftr-412	2576	14	of	of	ADP
ftr-412	2576	15	$	$	SYM
ftr-412	2576	16	10,000	10,000	NUM
ftr-412	2576	17	md	md	PROPN
ftr-412	2576	18	.	.	PUNCT
ftr-412	2576	19	code	code	PROPN
ftr-412	2576	20	ann	ann	PROPN
ftr-412	2576	21	.	.	PUNCT
ftr-412	2577	1	§	§	PROPN
ftr-412	2577	2	13	13	NUM
ftr-412	2577	3	-	-	SYM
ftr-412	2577	4	104(a)(1	104(a)(1	NUM
ftr-412	2577	5	)	)	PUNCT
ftr-412	2577	6	;	;	PUNCT
ftr-412	2577	7	md	md	PROPN
ftr-412	2577	8	.	.	PROPN
ftr-412	2577	9	code	code	PROPN
ftr-412	2577	10	ann	ann	PROPN
ftr-412	2577	11	.	.	PUNCT
ftr-412	2578	1	§	§	PROPN
ftr-412	2578	2	2	2	NUM
ftr-412	2578	3	-	-	SYM
ftr-412	2578	4	105(3	105(3	NUM
ftr-412	2578	5	)	)	PUNCT
ftr-412	2578	6	)	)	PUNCT
ftr-412	2578	7	.	.	PUNCT
ftr-412	2579	1	e	e	X
ftr-412	2579	2	-	-	NOUN
ftr-412	2579	3	returns	return	NOUN
ftr-412	2579	4	and	and	CCONJ
ftr-412	2579	5	epayments	epayment	NOUN
ftr-412	2579	6	are	be	AUX
ftr-412	2579	7	linked	link	VERB
ftr-412	2579	8	.	.	PUNCT
ftr-412	2580	1	a	a	DET
ftr-412	2580	2	person	person	NOUN
ftr-412	2580	3	making	make	VERB
ftr-412	2580	4	tax	tax	NOUN
ftr-412	2580	5	payments	payment	NOUN
ftr-412	2580	6	using	use	VERB
ftr-412	2580	7	the	the	DET
ftr-412	2580	8	ach	ach	PROPN
ftr-412	2580	9	credit	credit	NOUN
ftr-412	2580	10	,	,	PUNCT
ftr-412	2580	11	ach	ach	NOUN
ftr-412	2580	12	debit	debit	NOUN
ftr-412	2580	13	,	,	PUNCT
ftr-412	2580	14	direct	direct	ADJ
ftr-412	2580	15	debit	debit	NOUN
ftr-412	2580	16	,	,	PUNCT
ftr-412	2580	17	or	or	CCONJ
ftr-412	2580	18	wire	wire	NOUN
ftr-412	2580	19	transfer	transfer	NOUN
ftr-412	2580	20	method	method	NOUN
ftr-412	2580	21	can	can	AUX
ftr-412	2580	22	not	not	PART
ftr-412	2580	23	file	file	VERB
ftr-412	2580	24	a	a	DET
ftr-412	2580	25	corresponding	corresponding	ADJ
ftr-412	2580	26	(	(	PUNCT
ftr-412	2580	27	paper	paper	NOUN
ftr-412	2580	28	)	)	PUNCT
ftr-412	2580	29	return	return	NOUN
ftr-412	2580	30	or	or	CCONJ
ftr-412	2580	31	report	report	VERB
ftr-412	2580	32	if	if	SCONJ
ftr-412	2580	33	the	the	DET
ftr-412	2580	34	payment	payment	NOUN
ftr-412	2580	35	was	be	AUX
ftr-412	2580	36	for	for	ADP
ftr-412	2580	37	a	a	DET
ftr-412	2580	38	sales	sale	NOUN
ftr-412	2580	39	and	and	CCONJ
ftr-412	2580	40	use	use	VERB
ftr-412	2580	41	tax	tax	NOUN
ftr-412	2580	42	report	report	NOUN
ftr-412	2580	43	(	(	PUNCT
ftr-412	2580	44	com	com	NOUN
ftr-412	2580	45	/	/	SYM
ftr-412	2580	46	rad-098	rad-098	NOUN
ftr-412	2580	47	)	)	PUNCT
ftr-412	2580	48	,	,	PUNCT
ftr-412	2580	49	(	(	PUNCT
ftr-412	2580	50	md	md	PROPN
ftr-412	2580	51	.	.	PROPN
ftr-412	2580	52	regs	regs	PROPN
ftr-412	2580	53	.	.	PUNCT
ftr-412	2581	1	code	code	PROPN
ftr-412	2581	2	§	§	PROPN
ftr-412	2581	3	03.01.02.05(b)(4	03.01.02.05(b)(4	PROPN
ftr-412	2581	4	)	)	PUNCT
ftr-412	2581	5	.	.	PUNCT
ftr-412	2582	1	(	(	PUNCT
ftr-412	2582	2	4	4	X
ftr-412	2582	3	)	)	PUNCT
ftr-412	2582	4	the	the	DET
ftr-412	2582	5	comptroller	comptroller	NOUN
ftr-412	2582	6	is	be	AUX
ftr-412	2582	7	authorized	authorize	VERB
ftr-412	2582	8	to	to	PART
ftr-412	2582	9	adopt	adopt	VERB
ftr-412	2582	10	reasonable	reasonable	ADJ
ftr-412	2582	11	regulations	regulation	NOUN
ftr-412	2582	12	for	for	ADP
ftr-412	2582	13	the	the	DET
ftr-412	2582	14	administration	administration	NOUN
ftr-412	2582	15	of	of	ADP
ftr-412	2582	16	the	the	DET
ftr-412	2582	17	sales	sale	NOUN
ftr-412	2582	18	and	and	CCONJ
ftr-412	2582	19	use	use	VERB
ftr-412	2582	20	taxes	taxis	NOUN
ftr-412	2582	21	(	(	PUNCT
ftr-412	2582	22	including	include	VERB
ftr-412	2582	23	letter	letter	NOUN
ftr-412	2582	24	rulings	ruling	NOUN
ftr-412	2582	25	)	)	PUNCT
ftr-412	2582	26	(	(	PUNCT
ftr-412	2582	27	md	md	PROPN
ftr-412	2582	28	.	.	PROPN
ftr-412	2582	29	code	code	PROPN
ftr-412	2582	30	ann	ann	PROPN
ftr-412	2582	31	.	.	PUNCT
ftr-412	2583	1	§	§	PROPN
ftr-412	2583	2	2	2	NUM
ftr-412	2583	3	-	-	SYM
ftr-412	2583	4	103	103	NUM
ftr-412	2583	5	;	;	PUNCT
ftr-412	2583	6	md	md	PROPN
ftr-412	2583	7	.	.	PROPN
ftr-412	2583	8	regs	regs	PROPN
ftr-412	2583	9	.	.	PUNCT
ftr-412	2584	1	code	code	PROPN
ftr-412	2584	2	03.01.01.03	03.01.01.03	NOUN
ftr-412	2584	3	)	)	PUNCT
ftr-412	2584	4	.	.	PUNCT
ftr-412	2585	1	no	no	DET
ftr-412	2585	2	provision	provision	NOUN
ftr-412	2585	3	is	be	AUX
ftr-412	2585	4	made	make	VERB
ftr-412	2585	5	for	for	ADP
ftr-412	2585	6	electronic	electronic	ADJ
ftr-412	2585	7	filing	filing	NOUN
ftr-412	2585	8	of	of	ADP
ftr-412	2585	9	ruling	rule	VERB
ftr-412	2585	10	requests	request	NOUN
ftr-412	2585	11	.	.	PUNCT
ftr-412	2586	1	in	in	ADP
ftr-412	2586	2	addition	addition	NOUN
ftr-412	2586	3	,	,	PUNCT
ftr-412	2586	4	because	because	SCONJ
ftr-412	2586	5	there	there	PRON
ftr-412	2586	6	is	be	VERB
ftr-412	2586	7	no	no	DET
ftr-412	2586	8	provision	provision	NOUN
ftr-412	2586	9	for	for	ADP
ftr-412	2586	10	digital	digital	ADJ
ftr-412	2586	11	case	case	NOUN
ftr-412	2586	12	handling	handling	NOUN
ftr-412	2586	13	,	,	PUNCT
ftr-412	2586	14	decision	decision	NOUN
ftr-412	2586	15	,	,	PUNCT
ftr-412	2586	16	and	and	CCONJ
ftr-412	2586	17	delivery	delivery	NOUN
ftr-412	2586	18	functions	function	NOUN
ftr-412	2586	19	,	,	PUNCT
ftr-412	2586	20	the	the	DET
ftr-412	2586	21	maryland	maryland	NOUN
ftr-412	2586	22	system	system	NOUN
ftr-412	2586	23	is	be	AUX
ftr-412	2586	24	not	not	PART
ftr-412	2586	25	fully	fully	ADV
ftr-412	2586	26	transactional	transactional	ADJ
ftr-412	2586	27	.	.	PUNCT
ftr-412	2587	1	massachusetts	massachusetts	PROPN
ftr-412	2587	2	tax	tax	PROPN
ftr-412	2587	3	administration	administration	PROPN
ftr-412	2587	4	&	&	CCONJ
ftr-412	2587	5	technology	technology	PROPN
ftr-412	2587	6	.	.	PUNCT
ftr-412	2588	1	massachusetts	massachusetts	PROPN
ftr-412	2588	2	is	be	AUX
ftr-412	2588	3	a	a	DET
ftr-412	2588	4	“	"	PUNCT
ftr-412	2588	5	stage	stage	NOUN
ftr-412	2588	6	3	3	NUM
ftr-412	2588	7	”	"	PUNCT
ftr-412	2588	8	benchmarked	benchmarke	VERB
ftr-412	2588	9	jurisdiction	jurisdiction	NOUN
ftr-412	2588	10	.	.	PUNCT
ftr-412	2589	1	(	(	PUNCT
ftr-412	2589	2	1	1	X
ftr-412	2589	3	)	)	PUNCT
ftr-412	2589	4	comprehensive	comprehensive	ADJ
ftr-412	2589	5	web	web	NOUN
ftr-412	2589	6	-	-	PUNCT
ftr-412	2589	7	based	base	VERB
ftr-412	2589	8	tax	tax	NOUN
ftr-412	2589	9	information	information	NOUN
ftr-412	2589	10	is	be	AUX
ftr-412	2589	11	provided	provide	VERB
ftr-412	2589	12	.	.	PUNCT
ftr-412	2590	1	(	(	PUNCT
ftr-412	2590	2	2	2	X
ftr-412	2590	3	)	)	PUNCT
ftr-412	2590	4	forms	form	NOUN
ftr-412	2590	5	,	,	PUNCT
ftr-412	2590	6	documents	document	NOUN
ftr-412	2590	7	and	and	CCONJ
ftr-412	2590	8	instructions	instruction	NOUN
ftr-412	2590	9	are	be	AUX
ftr-412	2590	10	available	available	ADJ
ftr-412	2590	11	on	on	ADP
ftr-412	2590	12	the	the	DET
ftr-412	2590	13	web	web	NOUN
ftr-412	2590	14	and	and	CCONJ
ftr-412	2590	15	can	can	AUX
ftr-412	2590	16	be	be	AUX
ftr-412	2590	17	downloaded	download	VERB
ftr-412	2590	18	at	at	ADP
ftr-412	2590	19	http://www.dor.state.ma.us/.	http://www.dor.state.ma.us/.	PROPN
ftr-412	2590	20	(	(	PUNCT
ftr-412	2590	21	3	3	NUM
ftr-412	2590	22	)	)	PUNCT
ftr-412	2590	23	the	the	DET
ftr-412	2590	24	commissioner	commissioner	NOUN
ftr-412	2590	25	is	be	AUX
ftr-412	2590	26	authorized	authorize	VERB
ftr-412	2590	27	to	to	PART
ftr-412	2590	28	establish	establish	VERB
ftr-412	2590	29	procedures	procedure	NOUN
ftr-412	2590	30	providing	provide	VERB
ftr-412	2590	31	for	for	ADP
ftr-412	2590	32	the	the	DET
ftr-412	2590	33	payment	payment	NOUN
ftr-412	2590	34	,	,	PUNCT
ftr-412	2590	35	refund	refund	NOUN
ftr-412	2590	36	,	,	PUNCT
ftr-412	2590	37	or	or	CCONJ
ftr-412	2590	38	abatement	abatement	NOUN
ftr-412	2590	39	of	of	ADP
ftr-412	2590	40	taxes	taxis	NOUN
ftr-412	2590	41	,	,	PUNCT
ftr-412	2590	42	interest	interest	NOUN
ftr-412	2590	43	,	,	PUNCT
ftr-412	2590	44	or	or	CCONJ
ftr-412	2590	45	penalties	penalty	NOUN
ftr-412	2590	46	by	by	ADP
ftr-412	2590	47	the	the	DET
ftr-412	2590	48	electronic	electronic	ADJ
ftr-412	2590	49	transfer	transfer	NOUN
ftr-412	2590	50	of	of	ADP
ftr-412	2590	51	funds	fund	NOUN
ftr-412	2590	52	(	(	PUNCT
ftr-412	2590	53	mass	mass	PROPN
ftr-412	2590	54	gen	gen	PROPN
ftr-412	2590	55	.	.	PROPN
ftr-412	2590	56	laws	laws	PROPN
ftr-412	2590	57	ch	ch	PROPN
ftr-412	2590	58	.	.	PROPN
ftr-412	2590	59	62c	62c	NOUN
ftr-412	2590	60	,	,	PUNCT
ftr-412	2590	61	§	§	PROPN
ftr-412	2590	62	78	78	NUM
ftr-412	2590	63	;	;	PUNCT
ftr-412	2590	64	mass	mass	PROPN
ftr-412	2590	65	gen	gen	PROPN
ftr-412	2590	66	.	.	PROPN
ftr-412	2590	67	laws	laws	PROPN
ftr-412	2590	68	ch	ch	PROPN
ftr-412	2590	69	.	.	PROPN
ftr-412	2590	70	62c	62c	NOUN
ftr-412	2590	71	,	,	PUNCT
ftr-412	2590	72	§	§	NOUN
ftr-412	2590	73	5	5	NUM
ftr-412	2590	74	)	)	PUNCT
ftr-412	2590	75	and	and	CCONJ
ftr-412	2590	76	has	have	AUX
ftr-412	2590	77	done	do	VERB
ftr-412	2590	78	so	so	ADV
ftr-412	2590	79	.	.	PUNCT
ftr-412	2591	1	these	these	DET
ftr-412	2591	2	voluntary	voluntary	ADJ
ftr-412	2591	3	options	option	NOUN
ftr-412	2591	4	are	be	AUX
ftr-412	2591	5	mandatory	mandatory	ADJ
ftr-412	2591	6	if	if	SCONJ
ftr-412	2591	7	tax	tax	NOUN
ftr-412	2591	8	liabilities	liability	NOUN
ftr-412	2591	9	(	(	PUNCT
ftr-412	2591	10	including	include	VERB
ftr-412	2591	11	income	income	NOUN
ftr-412	2591	12	,	,	PUNCT
ftr-412	2591	13	excise	excise	NOUN
ftr-412	2591	14	,	,	PUNCT
ftr-412	2591	15	room	room	NOUN
ftr-412	2591	16	occupancy	occupancy	NOUN
ftr-412	2591	17	meals	meal	NOUN
ftr-412	2591	18	and	and	CCONJ
ftr-412	2591	19	telecommunications	telecommunication	NOUN
ftr-412	2591	20	)	)	PUNCT
ftr-412	2591	21	exceed	exceed	VERB
ftr-412	2591	22	$	$	SYM
ftr-412	2591	23	10,000	10,000	NUM
ftr-412	2591	24	in	in	ADP
ftr-412	2591	25	the	the	DET
ftr-412	2591	26	preceding	precede	VERB
ftr-412	2591	27	calendar	calendar	NOUN
ftr-412	2591	28	year	year	NOUN
ftr-412	2591	29	.	.	PUNCT
ftr-412	2592	1	other	other	ADJ
ftr-412	2592	2	thresholds	threshold	NOUN
ftr-412	2592	3	apply	apply	VERB
ftr-412	2592	4	.	.	PUNCT
ftr-412	2593	1	once	once	SCONJ
ftr-412	2593	2	the	the	DET
ftr-412	2593	3	taxpayer	taxpayer	NOUN
ftr-412	2593	4	is	be	AUX
ftr-412	2593	5	required	require	VERB
ftr-412	2593	6	to	to	PART
ftr-412	2593	7	file	file	VERB
ftr-412	2593	8	and	and	CCONJ
ftr-412	2593	9	pay	pay	VERB
ftr-412	2593	10	electronically	electronically	ADV
ftr-412	2593	11	for	for	ADP
ftr-412	2593	12	one	one	NUM
ftr-412	2593	13	year	year	NOUN
ftr-412	2593	14	all	all	DET
ftr-412	2593	15	subsequent	subsequent	ADJ
ftr-412	2593	16	returns	return	NOUN
ftr-412	2593	17	must	must	AUX
ftr-412	2593	18	also	also	ADV
ftr-412	2593	19	be	be	AUX
ftr-412	2593	20	filed	file	VERB
ftr-412	2593	21	and	and	CCONJ
ftr-412	2593	22	payments	payment	NOUN
ftr-412	2593	23	made	make	VERB
ftr-412	2593	24	electronically	electronically	ADV
ftr-412	2593	25	(	(	PUNCT
ftr-412	2593	26	ma	ma	PROPN
ftr-412	2593	27	.	.	PROPN
ftr-412	2593	28	tech	tech	PROPN
ftr-412	2593	29	.	.	PUNCT
ftr-412	2594	1	info	info	PROPN
ftr-412	2594	2	.	.	PUNCT
ftr-412	2595	1	rel	rel	PROPN
ftr-412	2595	2	.	.	PUNCT
ftr-412	2596	1	nos	nos	PROPN
ftr-412	2596	2	.	.	PROPN
ftr-412	2596	3	04	04	NUM
ftr-412	2596	4	-	-	SYM
ftr-412	2596	5	30	30	NUM
ftr-412	2596	6	(	(	PUNCT
ftr-412	2596	7	oct	oct	PROPN
ftr-412	2596	8	.	.	PROPN
ftr-412	2596	9	26	26	NUM
ftr-412	2596	10	,	,	PUNCT
ftr-412	2596	11	2004	2004	NUM
ftr-412	2596	12	)	)	PUNCT
ftr-412	2596	13	;	;	PUNCT
ftr-412	2596	14	03	03	NUM
ftr-412	2596	15	-	-	SYM
ftr-412	2596	16	11	11	NUM
ftr-412	2596	17	(	(	PUNCT
ftr-412	2596	18	july	july	PROPN
ftr-412	2596	19	1	1	NUM
ftr-412	2596	20	,	,	PUNCT
ftr-412	2596	21	2003	2003	NUM
ftr-412	2596	22	)	)	PUNCT
ftr-412	2597	1	;	;	PUNCT
ftr-412	2597	2	02	02	NUM
ftr-412	2597	3	-	-	SYM
ftr-412	2597	4	22	22	NUM
ftr-412	2597	5	nov	nov	NOUN
ftr-412	2597	6	.	.	PROPN
ftr-412	2597	7	25	25	NUM
ftr-412	2597	8	,	,	PUNCT
ftr-412	2597	9	2002	2002	NUM
ftr-412	2597	10	)	)	PUNCT
ftr-412	2597	11	)	)	PUNCT
ftr-412	2597	12	.	.	PUNCT
ftr-412	2598	1	all	all	DET
ftr-412	2598	2	new	new	ADJ
ftr-412	2598	3	businesses	business	NOUN
ftr-412	2598	4	that	that	PRON
ftr-412	2598	5	are	be	AUX
ftr-412	2598	6	required	require	VERB
ftr-412	2598	7	to	to	PART
ftr-412	2598	8	register	register	VERB
ftr-412	2598	9	with	with	ADP
ftr-412	2598	10	the	the	DET
ftr-412	2598	11	massachusetts	massachusetts	PROPN
ftr-412	2598	12	department	department	PROPN
ftr-412	2598	13	of	of	ADP
ftr-412	2598	14	revenue	revenue	NOUN
ftr-412	2598	15	on	on	ADP
ftr-412	2598	16	or	or	CCONJ
ftr-412	2598	17	after	after	ADP
ftr-412	2598	18	september	september	PROPN
ftr-412	2598	19	1	1	NUM
ftr-412	2598	20	,	,	PUNCT
ftr-412	2598	21	2003	2003	NUM
ftr-412	2598	22	,	,	PUNCT
ftr-412	2598	23	must	must	AUX
ftr-412	2598	24	use	use	VERB
ftr-412	2598	25	electronic	electronic	ADJ
ftr-412	2598	26	means	mean	NOUN
ftr-412	2598	27	to	to	PART
ftr-412	2598	28	file	file	VERB
ftr-412	2598	29	certain	certain	ADJ
ftr-412	2598	30	returns	return	NOUN
ftr-412	2598	31	and	and	CCONJ
ftr-412	2598	32	make	make	VERB
ftr-412	2598	33	tax	tax	NOUN
ftr-412	2598	34	payments	payment	NOUN
ftr-412	2598	35	(	(	PUNCT
ftr-412	2598	36	ma	ma	PROPN
ftr-412	2598	37	.	.	PROPN
ftr-412	2598	38	tech	tech	PROPN
ftr-412	2598	39	.	.	PUNCT
ftr-412	2598	40	info	info	PROPN
ftr-412	2598	41	.	.	PUNCT
ftr-412	2599	1	rel	rel	PROPN
ftr-412	2599	2	.	.	PUNCT
ftr-412	2600	1	nos	nos	PROPN
ftr-412	2600	2	.	.	PROPN
ftr-412	2600	3	04	04	NUM
ftr-412	2600	4	-	-	SYM
ftr-412	2600	5	30	30	NUM
ftr-412	2600	6	(	(	PUNCT
ftr-412	2600	7	oct	oct	PROPN
ftr-412	2600	8	.	.	PROPN
ftr-412	2600	9	26	26	NUM
ftr-412	2600	10	,	,	PUNCT
ftr-412	2600	11	2004	2004	NUM
ftr-412	2600	12	)	)	PUNCT
ftr-412	2600	13	.	.	PUNCT
ftr-412	2601	1	(	(	PUNCT
ftr-412	2601	2	4	4	X
ftr-412	2601	3	)	)	PUNCT
ftr-412	2601	4	any	any	DET
ftr-412	2601	5	person	person	NOUN
ftr-412	2601	6	required	require	VERB
ftr-412	2601	7	to	to	PART
ftr-412	2601	8	collect	collect	VERB
ftr-412	2601	9	sales	sale	NOUN
ftr-412	2601	10	tax	tax	NOUN
ftr-412	2601	11	as	as	SCONJ
ftr-412	2601	12	a	a	DET
ftr-412	2601	13	retailer	retailer	NOUN
ftr-412	2601	14	may	may	AUX
ftr-412	2601	15	request	request	VERB
ftr-412	2601	16	a	a	DET
ftr-412	2601	17	letter	letter	NOUN
ftr-412	2601	18	ruling	ruling	NOUN
ftr-412	2601	19	seeking	seek	VERB
ftr-412	2601	20	clarification	clarification	NOUN
ftr-412	2601	21	of	of	ADP
ftr-412	2601	22	a	a	DET
ftr-412	2601	23	tax	tax	NOUN
ftr-412	2601	24	issue	issue	NOUN
ftr-412	2601	25	(	(	PUNCT
ftr-412	2601	26	mass	mass	PROPN
ftr-412	2601	27	.	.	PUNCT
ftr-412	2601	28	regs	regs	PROPN
ftr-412	2601	29	.	.	PUNCT
ftr-412	2602	1	code	code	PROPN
ftr-412	2602	2	tit	tit	PROPN
ftr-412	2602	3	.	.	PUNCT
ftr-412	2603	1	830	830	NUM
ftr-412	2603	2	,	,	PUNCT
ftr-412	2603	3	§	§	NOUN
ftr-412	2603	4	62c.3.2	62c.3.2	NUM
ftr-412	2603	5	)	)	PUNCT
ftr-412	2603	6	.	.	PUNCT
ftr-412	2604	1	no	no	DET
ftr-412	2604	2	provision	provision	NOUN
ftr-412	2604	3	is	be	AUX
ftr-412	2604	4	made	make	VERB
ftr-412	2604	5	for	for	ADP
ftr-412	2604	6	electronic	electronic	ADJ
ftr-412	2604	7	filing	filing	NOUN
ftr-412	2604	8	of	of	ADP
ftr-412	2604	9	ruling	rule	VERB
ftr-412	2604	10	requests	request	NOUN
ftr-412	2604	11	.	.	PUNCT
ftr-412	2605	1	in	in	ADP
ftr-412	2605	2	addition	addition	NOUN
ftr-412	2605	3	,	,	PUNCT
ftr-412	2605	4	because	because	SCONJ
ftr-412	2605	5	there	there	PRON
ftr-412	2605	6	is	be	VERB
ftr-412	2605	7	no	no	DET
ftr-412	2605	8	provision	provision	NOUN
ftr-412	2605	9	for	for	ADP
ftr-412	2605	10	digital	digital	ADJ
ftr-412	2605	11	case	case	NOUN
ftr-412	2605	12	handling	handling	NOUN
ftr-412	2605	13	,	,	PUNCT
ftr-412	2605	14	decision	decision	NOUN
ftr-412	2605	15	,	,	PUNCT
ftr-412	2605	16	and	and	CCONJ
ftr-412	2605	17	delivery	delivery	NOUN
ftr-412	2605	18	functions	function	NOUN
ftr-412	2605	19	,	,	PUNCT
ftr-412	2605	20	the	the	DET
ftr-412	2605	21	massachusetts	massachusetts	PROPN
ftr-412	2605	22	system	system	NOUN
ftr-412	2605	23	is	be	AUX
ftr-412	2605	24	not	not	PART
ftr-412	2605	25	fully	fully	ADV
ftr-412	2605	26	transactional	transactional	ADJ
ftr-412	2605	27	.	.	PUNCT
ftr-412	2606	1	michigan	michigan	PROPN
ftr-412	2606	2	.	.	PUNCT
ftr-412	2607	1	tax	tax	PROPN
ftr-412	2607	2	administration	administration	PROPN
ftr-412	2607	3	&	&	CCONJ
ftr-412	2607	4	technology	technology	PROPN
ftr-412	2607	5	.	.	PUNCT
ftr-412	2608	1	michigan	michigan	PROPN
ftr-412	2608	2	is	be	AUX
ftr-412	2608	3	a	a	DET
ftr-412	2608	4	“	"	PUNCT
ftr-412	2608	5	stage	stage	NOUN
ftr-412	2608	6	2	2	NUM
ftr-412	2608	7	”	"	PUNCT
ftr-412	2608	8	benchmarked	benchmarke	VERB
ftr-412	2608	9	jurisdiction	jurisdiction	NOUN
ftr-412	2608	10	.	.	PUNCT
ftr-412	2609	1	(	(	PUNCT
ftr-412	2609	2	1	1	X
ftr-412	2609	3	)	)	PUNCT
ftr-412	2609	4	comprehensive	comprehensive	ADJ
ftr-412	2609	5	web	web	NOUN
ftr-412	2609	6	-	-	PUNCT
ftr-412	2609	7	based	base	VERB
ftr-412	2609	8	tax	tax	NOUN
ftr-412	2609	9	information	information	NOUN
ftr-412	2609	10	is	be	AUX
ftr-412	2609	11	provided	provide	VERB
ftr-412	2609	12	.	.	PUNCT
ftr-412	2610	1	(	(	PUNCT
ftr-412	2610	2	2	2	X
ftr-412	2610	3	)	)	PUNCT
ftr-412	2610	4	forms	form	NOUN
ftr-412	2610	5	,	,	PUNCT
ftr-412	2610	6	documents	document	NOUN
ftr-412	2610	7	and	and	CCONJ
ftr-412	2610	8	instructions	instruction	NOUN
ftr-412	2610	9	are	be	AUX
ftr-412	2610	10	available	available	ADJ
ftr-412	2610	11	on	on	ADP
ftr-412	2610	12	the	the	DET
ftr-412	2610	13	web	web	NOUN
ftr-412	2610	14	and	and	CCONJ
ftr-412	2610	15	can	can	AUX
ftr-412	2610	16	be	be	AUX
ftr-412	2610	17	downloaded	download	VERB
ftr-412	2610	18	at	at	ADP
ftr-412	2610	19	http://www.michigan.gov/treasury	http://www.michigan.gov/treasury	PROPN
ftr-412	2610	20	.	.	PUNCT
ftr-412	2611	1	(	(	PUNCT
ftr-412	2611	2	3	3	X
ftr-412	2611	3	)	)	PUNCT
ftr-412	2611	4	there	there	PRON
ftr-412	2611	5	is	be	VERB
ftr-412	2611	6	currently	currently	ADV
ftr-412	2611	7	no	no	DET
ftr-412	2611	8	provision	provision	NOUN
ftr-412	2611	9	for	for	ADP
ftr-412	2611	10	the	the	DET
ftr-412	2611	11	michigan	michigan	PROPN
ftr-412	2611	12	sales	sale	NOUN
ftr-412	2611	13	and	and	CCONJ
ftr-412	2611	14	use	use	VERB
ftr-412	2611	15	tax	tax	NOUN
ftr-412	2611	16	return	return	NOUN
ftr-412	2611	17	to	to	PART
ftr-412	2611	18	be	be	AUX
ftr-412	2611	19	filed	file	VERB
ftr-412	2611	20	electronically	electronically	ADV
ftr-412	2611	21	,	,	PUNCT
ftr-412	2611	22	although	although	SCONJ
ftr-412	2611	23	there	there	PRON
ftr-412	2611	24	is	be	VERB
ftr-412	2611	25	authority	authority	NOUN
ftr-412	2611	26	for	for	ADP
ftr-412	2611	27	electronic	electronic	ADJ
ftr-412	2611	28	funds	fund	NOUN
ftr-412	2611	29	transmission	transmission	NOUN
ftr-412	2611	30	of	of	ADP
ftr-412	2611	31	taxes	taxis	NOUN
ftr-412	2611	32	due	due	ADJ
ftr-412	2611	33	.	.	PUNCT
ftr-412	2612	1	eft	eft	PROPN
ftr-412	2612	2	payment	payment	NOUN
ftr-412	2612	3	obligations	obligation	NOUN
ftr-412	2612	4	vary	vary	VERB
ftr-412	2612	5	.	.	PUNCT
ftr-412	2613	1	for	for	ADP
ftr-412	2613	2	example	example	NOUN
ftr-412	2613	3	,	,	PUNCT
ftr-412	2613	4	a	a	DET
ftr-412	2613	5	retailer	retailer	NOUN
ftr-412	2613	6	or	or	CCONJ
ftr-412	2613	7	other	other	ADJ
ftr-412	2613	8	business	business	NOUN
ftr-412	2613	9	that	that	PRON
ftr-412	2613	10	had	have	VERB
ftr-412	2613	11	a	a	DET
ftr-412	2613	12	total	total	ADJ
ftr-412	2613	13	michigan	michigan	NOUN
ftr-412	2613	14	sales	sale	NOUN
ftr-412	2613	15	and	and	CCONJ
ftr-412	2613	16	use	use	VERB
ftr-412	2613	17	tax	tax	NOUN
ftr-412	2613	18	liability	liability	NOUN
ftr-412	2613	19	(	(	PUNCT
ftr-412	2613	20	after	after	ADP
ftr-412	2613	21	certain	certain	ADJ
ftr-412	2613	22	subtractions	subtraction	NOUN
ftr-412	2613	23	)	)	PUNCT
ftr-412	2613	24	in	in	ADP
ftr-412	2613	25	the	the	DET
ftr-412	2613	26	previous	previous	ADJ
ftr-412	2613	27	calendar	calendar	NOUN
ftr-412	2613	28	year	year	NOUN
ftr-412	2613	29	of	of	ADP
ftr-412	2613	30	$	$	SYM
ftr-412	2613	31	720,000	720,000	NUM
ftr-412	2613	32	or	or	CCONJ
ftr-412	2613	33	more	more	ADJ
ftr-412	2613	34	must	must	AUX
ftr-412	2613	35	remit	remit	VERB
ftr-412	2613	36	to	to	ADP
ftr-412	2613	37	the	the	DET
ftr-412	2613	38	department	department	NOUN
ftr-412	2613	39	,	,	PUNCT
ftr-412	2613	40	by	by	ADP
ftr-412	2613	41	electronic	electronic	ADJ
ftr-412	2613	42	funds	fund	NOUN
ftr-412	2613	43	transfer	transfer	NOUN
ftr-412	2613	44	(	(	PUNCT
ftr-412	2613	45	eft	eft	PROPN
ftr-412	2613	46	)	)	PUNCT
ftr-412	2613	47	an	an	DET
ftr-412	2613	48	amount	amount	NOUN
ftr-412	2613	49	equal	equal	ADJ
ftr-412	2613	50	to	to	ADP
ftr-412	2613	51	50	50	NUM
ftr-412	2613	52	%	%	NOUN
ftr-412	2613	53	of	of	ADP
ftr-412	2613	54	the	the	DET
ftr-412	2613	55	tax	tax	NOUN
ftr-412	2613	56	liability	liability	NOUN
ftr-412	2613	57	2006	2006	NUM
ftr-412	2613	58	]	]	PUNCT
ftr-412	2613	59	biometrics	biometric	NOUN
ftr-412	2613	60	:	:	PUNCT
ftr-412	2613	61	solving	solve	VERB
ftr-412	2613	62	the	the	DET
ftr-412	2613	63	regressivity	regressivity	NOUN
ftr-412	2613	64	of	of	ADP
ftr-412	2613	65	vats	vat	NOUN
ftr-412	2613	66	and	and	CCONJ
ftr-412	2613	67	rsts	rst	NOUN
ftr-412	2613	68	743	743	NUM
ftr-412	2613	69	(	(	PUNCT
ftr-412	2613	70	mich	mich	PROPN
ftr-412	2613	71	.	.	PUNCT
ftr-412	2613	72	comp	comp	PROPN
ftr-412	2613	73	.	.	PUNCT
ftr-412	2614	1	laws	law	NOUN
ftr-412	2614	2	§	§	PROPN
ftr-412	2614	3	§	§	PROPN
ftr-412	2614	4	205.56(3	205.56(3	NUM
ftr-412	2614	5	)	)	PUNCT
ftr-412	2614	6	;	;	PUNCT
ftr-412	2614	7	205.96(3	205.96(3	NUM
ftr-412	2614	8	)	)	PUNCT
ftr-412	2614	9	)	)	PUNCT
ftr-412	2614	10	.	.	PUNCT
ftr-412	2615	1	(	(	PUNCT
ftr-412	2615	2	4	4	X
ftr-412	2615	3	)	)	PUNCT
ftr-412	2615	4	any	any	DET
ftr-412	2615	5	person	person	NOUN
ftr-412	2615	6	required	require	VERB
ftr-412	2615	7	to	to	PART
ftr-412	2615	8	collect	collect	VERB
ftr-412	2615	9	the	the	DET
ftr-412	2615	10	sales	sale	NOUN
ftr-412	2615	11	tax	tax	NOUN
ftr-412	2615	12	as	as	ADP
ftr-412	2615	13	a	a	DET
ftr-412	2615	14	retailer	retailer	NOUN
ftr-412	2615	15	may	may	AUX
ftr-412	2615	16	request	request	VERB
ftr-412	2615	17	a	a	DET
ftr-412	2615	18	letter	letter	NOUN
ftr-412	2615	19	ruling	ruling	NOUN
ftr-412	2615	20	seeking	seek	VERB
ftr-412	2615	21	clarification	clarification	NOUN
ftr-412	2615	22	of	of	ADP
ftr-412	2615	23	a	a	DET
ftr-412	2615	24	tax	tax	NOUN
ftr-412	2615	25	issue	issue	NOUN
ftr-412	2615	26	(	(	PUNCT
ftr-412	2615	27	mich	mich	PROPN
ftr-412	2615	28	.	.	PUNCT
ftr-412	2615	29	admin	admin	PROPN
ftr-412	2615	30	.	.	PUNCT
ftr-412	2616	1	bul	bul	PROPN
ftr-412	2616	2	.	.	PUNCT
ftr-412	2616	3	1989	1989	NUM
ftr-412	2616	4	-	-	SYM
ftr-412	2616	5	34	34	NUM
ftr-412	2616	6	)	)	PUNCT
ftr-412	2616	7	.	.	PUNCT
ftr-412	2617	1	no	no	DET
ftr-412	2617	2	provision	provision	NOUN
ftr-412	2617	3	is	be	AUX
ftr-412	2617	4	made	make	VERB
ftr-412	2617	5	for	for	ADP
ftr-412	2617	6	electronic	electronic	ADJ
ftr-412	2617	7	filing	filing	NOUN
ftr-412	2617	8	of	of	ADP
ftr-412	2617	9	ruling	rule	VERB
ftr-412	2617	10	requests	request	NOUN
ftr-412	2617	11	.	.	PUNCT
ftr-412	2618	1	in	in	ADP
ftr-412	2618	2	addition	addition	NOUN
ftr-412	2618	3	,	,	PUNCT
ftr-412	2618	4	because	because	SCONJ
ftr-412	2618	5	there	there	PRON
ftr-412	2618	6	is	be	VERB
ftr-412	2618	7	no	no	DET
ftr-412	2618	8	provision	provision	NOUN
ftr-412	2618	9	for	for	ADP
ftr-412	2618	10	digital	digital	ADJ
ftr-412	2618	11	case	case	NOUN
ftr-412	2618	12	handling	handling	NOUN
ftr-412	2618	13	,	,	PUNCT
ftr-412	2618	14	decision	decision	NOUN
ftr-412	2618	15	,	,	PUNCT
ftr-412	2618	16	and	and	CCONJ
ftr-412	2618	17	delivery	delivery	NOUN
ftr-412	2618	18	functions	function	NOUN
ftr-412	2618	19	,	,	PUNCT
ftr-412	2618	20	the	the	DET
ftr-412	2618	21	michigan	michigan	PROPN
ftr-412	2618	22	system	system	NOUN
ftr-412	2618	23	is	be	AUX
ftr-412	2618	24	not	not	PART
ftr-412	2618	25	fully	fully	ADV
ftr-412	2618	26	transactional	transactional	ADJ
ftr-412	2618	27	.	.	PUNCT
ftr-412	2619	1	minnesota	minnesota	PROPN
ftr-412	2619	2	.	.	PUNCT
ftr-412	2620	1	tax	tax	PROPN
ftr-412	2620	2	administration	administration	PROPN
ftr-412	2620	3	&	&	CCONJ
ftr-412	2620	4	technology	technology	PROPN
ftr-412	2620	5	.	.	PUNCT
ftr-412	2621	1	minnesota	minnesota	PROPN
ftr-412	2621	2	is	be	AUX
ftr-412	2621	3	a	a	DET
ftr-412	2621	4	“	"	PUNCT
ftr-412	2621	5	stage	stage	NOUN
ftr-412	2621	6	3	3	NUM
ftr-412	2621	7	”	"	PUNCT
ftr-412	2621	8	benchmarked	benchmarke	VERB
ftr-412	2621	9	jurisdiction	jurisdiction	NOUN
ftr-412	2621	10	.	.	PUNCT
ftr-412	2622	1	(	(	PUNCT
ftr-412	2622	2	1	1	X
ftr-412	2622	3	)	)	PUNCT
ftr-412	2622	4	comprehensive	comprehensive	ADJ
ftr-412	2622	5	web	web	NOUN
ftr-412	2622	6	-	-	PUNCT
ftr-412	2622	7	based	base	VERB
ftr-412	2622	8	tax	tax	NOUN
ftr-412	2622	9	information	information	NOUN
ftr-412	2622	10	is	be	AUX
ftr-412	2622	11	provided	provide	VERB
ftr-412	2622	12	.	.	PUNCT
ftr-412	2623	1	(	(	PUNCT
ftr-412	2623	2	2	2	X
ftr-412	2623	3	)	)	PUNCT
ftr-412	2623	4	forms	form	NOUN
ftr-412	2623	5	,	,	PUNCT
ftr-412	2623	6	documents	document	NOUN
ftr-412	2623	7	and	and	CCONJ
ftr-412	2623	8	instructions	instruction	NOUN
ftr-412	2623	9	are	be	AUX
ftr-412	2623	10	available	available	ADJ
ftr-412	2623	11	on	on	ADP
ftr-412	2623	12	the	the	DET
ftr-412	2623	13	web	web	NOUN
ftr-412	2623	14	and	and	CCONJ
ftr-412	2623	15	can	can	AUX
ftr-412	2623	16	be	be	AUX
ftr-412	2623	17	downloaded	download	VERB
ftr-412	2623	18	at	at	ADP
ftr-412	2623	19	http://www.taxes.state.mn.us/.	http://www.taxes.state.mn.us/.	NOUN
ftr-412	2623	20	(	(	PUNCT
ftr-412	2623	21	3	3	NUM
ftr-412	2623	22	)	)	PUNCT
ftr-412	2623	23	sales	sale	NOUN
ftr-412	2623	24	and	and	CCONJ
ftr-412	2623	25	use	use	VERB
ftr-412	2623	26	tax	tax	NOUN
ftr-412	2623	27	returns	return	NOUN
ftr-412	2623	28	and	and	CCONJ
ftr-412	2623	29	most	most	ADJ
ftr-412	2623	30	other	other	ADJ
ftr-412	2623	31	business	business	NOUN
ftr-412	2623	32	tax	tax	NOUN
ftr-412	2623	33	return	return	NOUN
ftr-412	2623	34	information	information	NOUN
ftr-412	2623	35	must	must	AUX
ftr-412	2623	36	be	be	AUX
ftr-412	2623	37	filed	file	VERB
ftr-412	2623	38	electronically	electronically	ADV
ftr-412	2623	39	via	via	ADP
ftr-412	2623	40	the	the	DET
ftr-412	2623	41	internet	internet	NOUN
ftr-412	2623	42	,	,	PUNCT
ftr-412	2623	43	computer	computer	NOUN
ftr-412	2623	44	-	-	PUNCT
ftr-412	2623	45	to	to	ADP
ftr-412	2623	46	-	-	PUNCT
ftr-412	2623	47	computer	computer	NOUN
ftr-412	2623	48	,	,	PUNCT
ftr-412	2623	49	telephone	telephone	NOUN
ftr-412	2623	50	,	,	PUNCT
ftr-412	2623	51	and	and	CCONJ
ftr-412	2623	52	other	other	ADJ
ftr-412	2623	53	electronic	electronic	ADJ
ftr-412	2623	54	methods	method	NOUN
ftr-412	2623	55	.	.	PUNCT
ftr-412	2624	1	(	(	PUNCT
ftr-412	2624	2	minn	minn	NOUN
ftr-412	2624	3	.	.	PUNCT
ftr-412	2625	1	sales	sale	NOUN
ftr-412	2625	2	tax	tax	NOUN
ftr-412	2625	3	newsletter	newsletter	NOUN
ftr-412	2625	4	,	,	PUNCT
ftr-412	2625	5	minnesota	minnesota	PROPN
ftr-412	2625	6	department	department	PROPN
ftr-412	2625	7	of	of	ADP
ftr-412	2625	8	revenue	revenue	NOUN
ftr-412	2625	9	(	(	PUNCT
ftr-412	2625	10	dec	dec	PROPN
ftr-412	2625	11	.	.	PROPN
ftr-412	2625	12	1999	1999	NUM
ftr-412	2625	13	)	)	PUNCT
ftr-412	2625	14	)	)	PUNCT
ftr-412	2625	15	.	.	PUNCT
ftr-412	2626	1	payment	payment	NOUN
ftr-412	2626	2	through	through	ADP
ftr-412	2626	3	eft	eft	PROPN
ftr-412	2626	4	is	be	AUX
ftr-412	2626	5	voluntary	voluntary	ADJ
ftr-412	2626	6	,	,	PUNCT
ftr-412	2626	7	however	however	ADV
ftr-412	2626	8	,	,	PUNCT
ftr-412	2626	9	taxpayers	taxpayer	NOUN
ftr-412	2626	10	with	with	ADP
ftr-412	2626	11	$	$	SYM
ftr-412	2626	12	20,000	20,000	NUM
ftr-412	2626	13	or	or	CCONJ
ftr-412	2626	14	more	more	ADJ
ftr-412	2626	15	of	of	ADP
ftr-412	2626	16	sales	sale	NOUN
ftr-412	2626	17	and	and	CCONJ
ftr-412	2626	18	use	use	VERB
ftr-412	2626	19	tax	tax	NOUN
ftr-412	2626	20	liability	liability	NOUN
ftr-412	2626	21	in	in	ADP
ftr-412	2626	22	the	the	DET
ftr-412	2626	23	state	state	NOUN
ftr-412	2626	24	’s	’s	PART
ftr-412	2626	25	fiscal	fiscal	ADJ
ftr-412	2626	26	year	year	NOUN
ftr-412	2626	27	ending	end	VERB
ftr-412	2626	28	june	june	PROPN
ftr-412	2626	29	30	30	NUM
ftr-412	2626	30	,	,	PUNCT
ftr-412	2626	31	2005	2005	NUM
ftr-412	2626	32	,	,	PUNCT
ftr-412	2626	33	must	must	AUX
ftr-412	2626	34	pay	pay	VERB
ftr-412	2626	35	their	their	PRON
ftr-412	2626	36	tax	tax	NOUN
ftr-412	2626	37	electronically	electronically	ADV
ftr-412	2626	38	for	for	ADP
ftr-412	2626	39	payments	payment	NOUN
ftr-412	2626	40	due	due	ADJ
ftr-412	2626	41	in	in	ADP
ftr-412	2626	42	calendar	calendar	NOUN
ftr-412	2626	43	year	year	NOUN
ftr-412	2626	44	2006	2006	NUM
ftr-412	2626	45	.	.	PUNCT
ftr-412	2627	1	taxpayers	taxpayer	NOUN
ftr-412	2627	2	with	with	ADP
ftr-412	2627	3	$	$	SYM
ftr-412	2627	4	10,000	10,000	NUM
ftr-412	2627	5	or	or	CCONJ
ftr-412	2627	6	more	more	ADJ
ftr-412	2627	7	of	of	ADP
ftr-412	2627	8	sales	sale	NOUN
ftr-412	2627	9	and	and	CCONJ
ftr-412	2627	10	use	use	VERB
ftr-412	2627	11	tax	tax	NOUN
ftr-412	2627	12	liability	liability	NOUN
ftr-412	2627	13	in	in	ADP
ftr-412	2627	14	the	the	DET
ftr-412	2627	15	state	state	NOUN
ftr-412	2627	16	’s	’s	PART
ftr-412	2627	17	fiscal	fiscal	ADJ
ftr-412	2627	18	year	year	NOUN
ftr-412	2627	19	ending	end	VERB
ftr-412	2627	20	june	june	PROPN
ftr-412	2627	21	30	30	NUM
ftr-412	2627	22	,	,	PUNCT
ftr-412	2627	23	2006	2006	NUM
ftr-412	2627	24	,	,	PUNCT
ftr-412	2627	25	must	must	AUX
ftr-412	2627	26	pay	pay	VERB
ftr-412	2627	27	their	their	PRON
ftr-412	2627	28	tax	tax	NOUN
ftr-412	2627	29	electronically	electronically	ADV
ftr-412	2627	30	beginning	begin	VERB
ftr-412	2627	31	with	with	ADP
ftr-412	2627	32	payments	payment	NOUN
ftr-412	2627	33	due	due	ADJ
ftr-412	2627	34	in	in	ADP
ftr-412	2627	35	calendar	calendar	NOUN
ftr-412	2627	36	year	year	NOUN
ftr-412	2627	37	2007	2007	NUM
ftr-412	2627	38	(	(	PUNCT
ftr-412	2627	39	minn	minn	PROPN
ftr-412	2627	40	.	.	PROPN
ftr-412	2627	41	stat	stat	PROPN
ftr-412	2627	42	.	.	PUNCT
ftr-412	2628	1	§	§	PROPN
ftr-412	2628	2	289a.20(4	289a.20(4	NUM
ftr-412	2628	3	)	)	PUNCT
ftr-412	2628	4	)	)	PUNCT
ftr-412	2628	5	.	.	PUNCT
ftr-412	2629	1	(	(	PUNCT
ftr-412	2629	2	4	4	X
ftr-412	2629	3	)	)	PUNCT
ftr-412	2629	4	minnesota	minnesota	PROPN
ftr-412	2629	5	has	have	VERB
ftr-412	2629	6	no	no	DET
ftr-412	2629	7	provision	provision	NOUN
ftr-412	2629	8	for	for	ADP
ftr-412	2629	9	letter	letter	NOUN
ftr-412	2629	10	rulings	ruling	NOUN
ftr-412	2629	11	either	either	CCONJ
ftr-412	2629	12	in	in	ADP
ftr-412	2629	13	paper	paper	NOUN
ftr-412	2629	14	or	or	CCONJ
ftr-412	2629	15	electronic	electronic	ADJ
ftr-412	2629	16	form	form	NOUN
ftr-412	2629	17	.	.	PUNCT
ftr-412	2630	1	in	in	ADP
ftr-412	2630	2	addition	addition	NOUN
ftr-412	2630	3	,	,	PUNCT
ftr-412	2630	4	because	because	SCONJ
ftr-412	2630	5	there	there	PRON
ftr-412	2630	6	is	be	VERB
ftr-412	2630	7	no	no	DET
ftr-412	2630	8	provision	provision	NOUN
ftr-412	2630	9	for	for	ADP
ftr-412	2630	10	digital	digital	ADJ
ftr-412	2630	11	case	case	NOUN
ftr-412	2630	12	handling	handling	NOUN
ftr-412	2630	13	,	,	PUNCT
ftr-412	2630	14	decision	decision	NOUN
ftr-412	2630	15	,	,	PUNCT
ftr-412	2630	16	and	and	CCONJ
ftr-412	2630	17	delivery	delivery	NOUN
ftr-412	2630	18	functions	function	NOUN
ftr-412	2630	19	,	,	PUNCT
ftr-412	2630	20	the	the	DET
ftr-412	2630	21	minnesota	minnesota	NOUN
ftr-412	2630	22	system	system	NOUN
ftr-412	2630	23	is	be	AUX
ftr-412	2630	24	not	not	PART
ftr-412	2630	25	fully	fully	ADV
ftr-412	2630	26	transactional	transactional	ADJ
ftr-412	2630	27	.	.	PUNCT
ftr-412	2631	1	mississippi	mississippi	PROPN
ftr-412	2631	2	.	.	PUNCT
ftr-412	2631	3	tax	tax	PROPN
ftr-412	2631	4	administration	administration	PROPN
ftr-412	2631	5	&	&	CCONJ
ftr-412	2631	6	technology	technology	PROPN
ftr-412	2631	7	.	.	PUNCT
ftr-412	2632	1	mississippi	mississippi	PROPN
ftr-412	2632	2	is	be	AUX
ftr-412	2632	3	a	a	DET
ftr-412	2632	4	“	"	PUNCT
ftr-412	2632	5	stage	stage	NOUN
ftr-412	2632	6	3	3	NUM
ftr-412	2632	7	”	"	PUNCT
ftr-412	2632	8	benchmarked	benchmarke	VERB
ftr-412	2632	9	jurisdiction	jurisdiction	NOUN
ftr-412	2632	10	.	.	PUNCT
ftr-412	2633	1	(	(	PUNCT
ftr-412	2633	2	1	1	X
ftr-412	2633	3	)	)	PUNCT
ftr-412	2633	4	comprehensive	comprehensive	ADJ
ftr-412	2633	5	web	web	NOUN
ftr-412	2633	6	-	-	PUNCT
ftr-412	2633	7	based	base	VERB
ftr-412	2633	8	tax	tax	NOUN
ftr-412	2633	9	information	information	NOUN
ftr-412	2633	10	is	be	AUX
ftr-412	2633	11	provided	provide	VERB
ftr-412	2633	12	.	.	PUNCT
ftr-412	2634	1	(	(	PUNCT
ftr-412	2634	2	2	2	X
ftr-412	2634	3	)	)	PUNCT
ftr-412	2634	4	forms	form	NOUN
ftr-412	2634	5	,	,	PUNCT
ftr-412	2634	6	documents	document	NOUN
ftr-412	2634	7	and	and	CCONJ
ftr-412	2634	8	instructions	instruction	NOUN
ftr-412	2634	9	are	be	AUX
ftr-412	2634	10	available	available	ADJ
ftr-412	2634	11	on	on	ADP
ftr-412	2634	12	the	the	DET
ftr-412	2634	13	web	web	NOUN
ftr-412	2634	14	and	and	CCONJ
ftr-412	2634	15	can	can	AUX
ftr-412	2634	16	be	be	AUX
ftr-412	2634	17	downloaded	download	VERB
ftr-412	2634	18	at	at	ADP
ftr-412	2634	19	http://www.mstc.state.ms.us/.	http://www.mstc.state.ms.us/.	X
ftr-412	2634	20	(	(	PUNCT
ftr-412	2634	21	3	3	NUM
ftr-412	2634	22	)	)	PUNCT
ftr-412	2634	23	the	the	DET
ftr-412	2634	24	tax	tax	NOUN
ftr-412	2634	25	commission	commission	NOUN
ftr-412	2634	26	requires	require	VERB
ftr-412	2634	27	sales	sale	NOUN
ftr-412	2634	28	and	and	CCONJ
ftr-412	2634	29	use	use	VERB
ftr-412	2634	30	taxpayers	taxpayer	NOUN
ftr-412	2634	31	to	to	PART
ftr-412	2634	32	who	who	PRON
ftr-412	2634	33	have	have	AUX
ftr-412	2634	34	liabilities	liability	NOUN
ftr-412	2634	35	over	over	ADP
ftr-412	2634	36	$	$	SYM
ftr-412	2634	37	20,000	20,000	NUM
ftr-412	2634	38	or	or	CCONJ
ftr-412	2634	39	more	more	ADJ
ftr-412	2634	40	to	to	PART
ftr-412	2634	41	wire	wire	NOUN
ftr-412	2634	42	transfer	transfer	NOUN
ftr-412	2634	43	funds	fund	NOUN
ftr-412	2634	44	through	through	ADP
ftr-412	2634	45	the	the	DET
ftr-412	2634	46	federal	federal	PROPN
ftr-412	2634	47	reserve	reserve	NOUN
ftr-412	2634	48	system	system	NOUN
ftr-412	2634	49	or	or	CCONJ
ftr-412	2634	50	another	another	DET
ftr-412	2634	51	approved	approve	VERB
ftr-412	2634	52	electronic	electronic	ADJ
ftr-412	2634	53	payment	payment	NOUN
ftr-412	2634	54	medium	medium	NOUN
ftr-412	2634	55	(	(	PUNCT
ftr-412	2634	56	miss	miss	PROPN
ftr-412	2634	57	.	.	PUNCT
ftr-412	2635	1	code	code	PROPN
ftr-412	2635	2	ann	ann	PROPN
ftr-412	2635	3	.	.	PUNCT
ftr-412	2636	1	§	§	PROPN
ftr-412	2636	2	§	§	PROPN
ftr-412	2636	3	27	27	NUM
ftr-412	2636	4	-	-	SYM
ftr-412	2636	5	3	3	NUM
ftr-412	2636	6	-	-	SYM
ftr-412	2636	7	81	81	NUM
ftr-412	2636	8	&	&	CCONJ
ftr-412	2636	9	27	27	NUM
ftr-412	2636	10	-	-	SYM
ftr-412	2636	11	3	3	NUM
ftr-412	2636	12	-	-	NUM
ftr-412	2636	13	83	83	NUM
ftr-412	2636	14	;	;	PUNCT
ftr-412	2636	15	miss	miss	VERB
ftr-412	2636	16	.	.	PUNCT
ftr-412	2637	1	rule	rule	VERB
ftr-412	2637	2	4	4	NUM
ftr-412	2637	3	)	)	PUNCT
ftr-412	2637	4	.	.	PUNCT
ftr-412	2638	1	through	through	ADP
ftr-412	2638	2	rule	rule	NOUN
ftr-412	2638	3	4	4	NUM
ftr-412	2638	4	the	the	DET
ftr-412	2638	5	commission	commission	NOUN
ftr-412	2638	6	notifies	notifie	NOUN
ftr-412	2638	7	in	in	ADP
ftr-412	2638	8	writing	write	VERB
ftr-412	2638	9	certain	certain	ADJ
ftr-412	2638	10	taxpayers	taxpayer	NOUN
ftr-412	2638	11	and	and	CCONJ
ftr-412	2638	12	their	their	PRON
ftr-412	2638	13	agents	agent	NOUN
ftr-412	2638	14	(	(	PUNCT
ftr-412	2638	15	180	180	NUM
ftr-412	2638	16	days	day	NOUN
ftr-412	2638	17	in	in	ADP
ftr-412	2638	18	advance	advance	NOUN
ftr-412	2638	19	)	)	PUNCT
ftr-412	2638	20	that	that	SCONJ
ftr-412	2638	21	they	they	PRON
ftr-412	2638	22	are	be	AUX
ftr-412	2638	23	required	require	VERB
ftr-412	2638	24	to	to	ADP
ftr-412	2638	25	e	e	NOUN
ftr-412	2638	26	-	-	NOUN
ftr-412	2638	27	file	file	VERB
ftr-412	2638	28	and	and	CCONJ
ftr-412	2638	29	e	e	NOUN
ftr-412	2638	30	-	-	NOUN
ftr-412	2638	31	pay	pay	VERB
ftr-412	2638	32	.	.	PUNCT
ftr-412	2639	1	although	although	SCONJ
ftr-412	2639	2	the	the	DET
ftr-412	2639	3	e	e	NOUN
ftr-412	2639	4	-	-	NOUN
ftr-412	2639	5	file	file	NOUN
ftr-412	2639	6	and	and	CCONJ
ftr-412	2639	7	e	e	NOUN
ftr-412	2639	8	-	-	NOUN
ftr-412	2639	9	pay	pay	NOUN
ftr-412	2639	10	option	option	NOUN
ftr-412	2639	11	is	be	AUX
ftr-412	2639	12	open	open	ADJ
ftr-412	2639	13	to	to	ADP
ftr-412	2639	14	all	all	DET
ftr-412	2639	15	taxpayers	taxpayer	NOUN
ftr-412	2639	16	the	the	DET
ftr-412	2639	17	commission	commission	NOUN
ftr-412	2639	18	has	have	AUX
ftr-412	2639	19	determined	determine	VERB
ftr-412	2639	20	that	that	SCONJ
ftr-412	2639	21	this	this	DET
ftr-412	2639	22	approach	approach	NOUN
ftr-412	2639	23	would	would	AUX
ftr-412	2639	24	provide	provide	VERB
ftr-412	2639	25	a	a	DET
ftr-412	2639	26	gradual	gradual	ADJ
ftr-412	2639	27	shift	shift	NOUN
ftr-412	2639	28	to	to	ADP
ftr-412	2639	29	full	full	ADJ
ftr-412	2639	30	digital	digital	ADJ
ftr-412	2639	31	filing	filing	NOUN
ftr-412	2639	32	.	.	PUNCT
ftr-412	2640	1	(	(	PUNCT
ftr-412	2640	2	4	4	X
ftr-412	2640	3	)	)	PUNCT
ftr-412	2640	4	any	any	DET
ftr-412	2640	5	person	person	NOUN
ftr-412	2640	6	required	require	VERB
ftr-412	2640	7	to	to	PART
ftr-412	2640	8	collect	collect	VERB
ftr-412	2640	9	sales	sale	NOUN
ftr-412	2640	10	tax	tax	NOUN
ftr-412	2640	11	as	as	SCONJ
ftr-412	2640	12	a	a	DET
ftr-412	2640	13	retailer	retailer	NOUN
ftr-412	2640	14	may	may	AUX
ftr-412	2640	15	request	request	VERB
ftr-412	2640	16	a	a	DET
ftr-412	2640	17	letter	letter	NOUN
ftr-412	2640	18	ruling	rule	VERB
ftr-412	2640	19	from	from	ADP
ftr-412	2640	20	the	the	DET
ftr-412	2640	21	department	department	NOUN
ftr-412	2640	22	of	of	ADP
ftr-412	2640	23	revenue	revenue	NOUN
ftr-412	2640	24	requesting	request	VERB
ftr-412	2640	25	clarification	clarification	NOUN
ftr-412	2640	26	of	of	ADP
ftr-412	2640	27	a	a	DET
ftr-412	2640	28	tax	tax	NOUN
ftr-412	2640	29	issue	issue	NOUN
ftr-412	2640	30	(	(	PUNCT
ftr-412	2640	31	miss	miss	PROPN
ftr-412	2640	32	.	.	PUNCT
ftr-412	2641	1	tax	tax	NOUN
ftr-412	2641	2	comm	comm	NOUN
ftr-412	2641	3	.	.	PUNCT
ftr-412	2642	1	admin	admin	PROPN
ftr-412	2642	2	.	.	PUNCT
ftr-412	2643	1	practices	practice	NOUN
ftr-412	2643	2	&	&	CCONJ
ftr-412	2643	3	procedures	procedure	NOUN
ftr-412	2643	4	pt	pt	PROPN
ftr-412	2643	5	.	.	PROPN
ftr-412	2643	6	1	1	NUM
ftr-412	2643	7	,	,	PUNCT
ftr-412	2643	8	§	§	NOUN
ftr-412	2643	9	108.03	108.03	NUM
ftr-412	2643	10	;	;	PUNCT
ftr-412	2643	11	miss	miss	VERB
ftr-412	2643	12	rule	rule	NOUN
ftr-412	2643	13	1	1	NUM
ftr-412	2643	14	)	)	PUNCT
ftr-412	2643	15	.	.	PUNCT
ftr-412	2644	1	no	no	DET
ftr-412	2644	2	provision	provision	NOUN
ftr-412	2644	3	is	be	AUX
ftr-412	2644	4	made	make	VERB
ftr-412	2644	5	for	for	ADP
ftr-412	2644	6	electronic	electronic	ADJ
ftr-412	2644	7	filing	filing	NOUN
ftr-412	2644	8	of	of	ADP
ftr-412	2644	9	ruling	rule	VERB
ftr-412	2644	10	requests	request	NOUN
ftr-412	2644	11	.	.	PUNCT
ftr-412	2645	1	in	in	ADP
ftr-412	2645	2	addition	addition	NOUN
ftr-412	2645	3	,	,	PUNCT
ftr-412	2645	4	because	because	SCONJ
ftr-412	2645	5	there	there	PRON
ftr-412	2645	6	is	be	VERB
ftr-412	2645	7	no	no	DET
ftr-412	2645	8	provision	provision	NOUN
ftr-412	2645	9	for	for	ADP
ftr-412	2645	10	digital	digital	ADJ
ftr-412	2645	11	case	case	NOUN
ftr-412	2645	12	handling	handling	NOUN
ftr-412	2645	13	,	,	PUNCT
ftr-412	2645	14	decision	decision	NOUN
ftr-412	2645	15	,	,	PUNCT
ftr-412	2645	16	and	and	CCONJ
ftr-412	2645	17	delivery	delivery	NOUN
ftr-412	2645	18	functions	function	NOUN
ftr-412	2645	19	,	,	PUNCT
ftr-412	2645	20	the	the	DET
ftr-412	2645	21	mississippi	mississippi	NOUN
ftr-412	2645	22	system	system	NOUN
ftr-412	2645	23	is	be	AUX
ftr-412	2645	24	not	not	PART
ftr-412	2645	25	fully	fully	ADV
ftr-412	2645	26	transactional	transactional	ADJ
ftr-412	2645	27	.	.	PUNCT
ftr-412	2646	1	744	744	NUM
ftr-412	2646	2	florida	florida	PROPN
ftr-412	2646	3	tax	tax	NOUN
ftr-412	2646	4	review	review	NOUN
ftr-412	2646	5	vol	vol	NOUN
ftr-412	2646	6	.	.	PUNCT
ftr-412	2647	1	7:10	7:10	NUM
ftr-412	2648	1	missouri	missouri	PROPN
ftr-412	2648	2	.	.	PUNCT
ftr-412	2649	1	tax	tax	PROPN
ftr-412	2649	2	administration	administration	PROPN
ftr-412	2649	3	&	&	CCONJ
ftr-412	2649	4	technology	technology	PROPN
ftr-412	2649	5	.	.	PUNCT
ftr-412	2650	1	missouri	missouri	PROPN
ftr-412	2650	2	is	be	AUX
ftr-412	2650	3	a	a	DET
ftr-412	2650	4	“	"	PUNCT
ftr-412	2650	5	stage	stage	NOUN
ftr-412	2650	6	2	2	NUM
ftr-412	2650	7	”	"	PUNCT
ftr-412	2650	8	benchmarked	benchmarke	VERB
ftr-412	2650	9	jurisdiction	jurisdiction	NOUN
ftr-412	2650	10	.	.	PUNCT
ftr-412	2651	1	(	(	PUNCT
ftr-412	2651	2	1	1	X
ftr-412	2651	3	)	)	PUNCT
ftr-412	2651	4	comprehensive	comprehensive	ADJ
ftr-412	2651	5	web	web	NOUN
ftr-412	2651	6	-	-	PUNCT
ftr-412	2651	7	based	base	VERB
ftr-412	2651	8	tax	tax	NOUN
ftr-412	2651	9	information	information	NOUN
ftr-412	2651	10	is	be	AUX
ftr-412	2651	11	provided	provide	VERB
ftr-412	2651	12	.	.	PUNCT
ftr-412	2652	1	(	(	PUNCT
ftr-412	2652	2	2	2	X
ftr-412	2652	3	)	)	PUNCT
ftr-412	2652	4	forms	form	NOUN
ftr-412	2652	5	,	,	PUNCT
ftr-412	2652	6	documents	document	NOUN
ftr-412	2652	7	and	and	CCONJ
ftr-412	2652	8	instructions	instruction	NOUN
ftr-412	2652	9	are	be	AUX
ftr-412	2652	10	available	available	ADJ
ftr-412	2652	11	on	on	ADP
ftr-412	2652	12	the	the	DET
ftr-412	2652	13	web	web	NOUN
ftr-412	2652	14	and	and	CCONJ
ftr-412	2652	15	can	can	AUX
ftr-412	2652	16	be	be	AUX
ftr-412	2652	17	downloaded	download	VERB
ftr-412	2652	18	at	at	ADP
ftr-412	2652	19	http://www.mstc.state.ms.us/.	http://www.mstc.state.ms.us/.	NOUN
ftr-412	2652	20	(	(	PUNCT
ftr-412	2652	21	3	3	NUM
ftr-412	2652	22	)	)	PUNCT
ftr-412	2652	23	missouri	missouri	PROPN
ftr-412	2652	24	provides	provide	VERB
ftr-412	2652	25	a	a	DET
ftr-412	2652	26	limited	limited	ADJ
ftr-412	2652	27	means	mean	NOUN
ftr-412	2652	28	for	for	ADP
ftr-412	2652	29	electronic	electronic	ADJ
ftr-412	2652	30	filing	filing	NOUN
ftr-412	2652	31	of	of	ADP
ftr-412	2652	32	sales	sale	NOUN
ftr-412	2652	33	and	and	CCONJ
ftr-412	2652	34	use	use	VERB
ftr-412	2652	35	tax	tax	NOUN
ftr-412	2652	36	returns	return	NOUN
ftr-412	2652	37	.	.	PUNCT
ftr-412	2653	1	it	it	PRON
ftr-412	2653	2	also	also	ADV
ftr-412	2653	3	facilitates	facilitate	VERB
ftr-412	2653	4	the	the	DET
ftr-412	2653	5	payment	payment	NOUN
ftr-412	2653	6	of	of	ADP
ftr-412	2653	7	sales	sale	NOUN
ftr-412	2653	8	and	and	CCONJ
ftr-412	2653	9	use	use	VERB
ftr-412	2653	10	taxes	taxis	NOUN
ftr-412	2653	11	through	through	ADP
ftr-412	2653	12	electronic	electronic	ADJ
ftr-412	2653	13	means	mean	NOUN
ftr-412	2653	14	.	.	PUNCT
ftr-412	2654	1	because	because	SCONJ
ftr-412	2654	2	e	e	X
ftr-412	2654	3	-	-	NOUN
ftr-412	2654	4	filing	filing	NOUN
ftr-412	2654	5	is	be	AUX
ftr-412	2654	6	limited	limit	VERB
ftr-412	2654	7	to	to	ADP
ftr-412	2654	8	zero	zero	NUM
ftr-412	2654	9	-	-	PUNCT
ftr-412	2654	10	returns	return	NOUN
ftr-412	2654	11	(	(	PUNCT
ftr-412	2654	12	returns	return	NOUN
ftr-412	2654	13	with	with	ADP
ftr-412	2654	14	zero	zero	NUM
ftr-412	2654	15	gross	gross	ADJ
ftr-412	2654	16	receipts	receipt	NOUN
ftr-412	2654	17	and	and	CCONJ
ftr-412	2654	18	zero	zero	NUM
ftr-412	2654	19	tax	tax	NOUN
ftr-412	2654	20	liability	liability	NOUN
ftr-412	2654	21	)	)	PUNCT
ftr-412	2654	22	a	a	DET
ftr-412	2654	23	full	full	ADJ
ftr-412	2654	24	paper	paper	NOUN
ftr-412	2654	25	returns	return	NOUN
ftr-412	2654	26	is	be	AUX
ftr-412	2654	27	still	still	ADV
ftr-412	2654	28	required	require	VERB
ftr-412	2654	29	for	for	ADP
ftr-412	2654	30	all	all	DET
ftr-412	2654	31	taxpayers	taxpayer	NOUN
ftr-412	2654	32	paying	pay	VERB
ftr-412	2654	33	electronically	electronically	ADV
ftr-412	2654	34	.	.	PUNCT
ftr-412	2655	1	(	(	PUNCT
ftr-412	2655	2	mo	mo	PROPN
ftr-412	2655	3	.	.	PROPN
ftr-412	2655	4	form	form	PROPN
ftr-412	2655	5	4789	4789	NUM
ftr-412	2655	6	instructions	instruction	NOUN
ftr-412	2655	7	–	–	PUNCT
ftr-412	2655	8	sales	sale	NOUN
ftr-412	2655	9	tax	tax	NOUN
ftr-412	2655	10	detailed	detailed	ADJ
ftr-412	2655	11	instructions	instruction	NOUN
ftr-412	2655	12	and	and	CCONJ
ftr-412	2655	13	information	information	NOUN
ftr-412	2655	14	book	book	NOUN
ftr-412	2655	15	(	(	PUNCT
ftr-412	2655	16	rev	rev	PROPN
ftr-412	2655	17	.	.	PROPN
ftr-412	2655	18	11	11	NUM
ftr-412	2655	19	-	-	SYM
ftr-412	2655	20	2005	2005	NUM
ftr-412	2655	21	)	)	PUNCT
ftr-412	2655	22	)	)	PUNCT
ftr-412	2655	23	.	.	PUNCT
ftr-412	2656	1	in	in	ADP
ftr-412	2656	2	addition	addition	NOUN
ftr-412	2656	3	,	,	PUNCT
ftr-412	2656	4	the	the	DET
ftr-412	2656	5	missouri	missouri	PROPN
ftr-412	2656	6	web	web	NOUN
ftr-412	2656	7	site	site	NOUN
ftr-412	2656	8	provides	provide	VERB
ftr-412	2656	9	that	that	SCONJ
ftr-412	2656	10	,	,	PUNCT
ftr-412	2656	11	monthly	monthly	ADJ
ftr-412	2656	12	,	,	PUNCT
ftr-412	2656	13	quarterly	quarterly	ADJ
ftr-412	2656	14	,	,	PUNCT
ftr-412	2656	15	or	or	CCONJ
ftr-412	2656	16	annual	annual	ADJ
ftr-412	2656	17	filers	filer	NOUN
ftr-412	2656	18	of	of	ADP
ftr-412	2656	19	sales	sale	NOUN
ftr-412	2656	20	and	and	CCONJ
ftr-412	2656	21	use	use	VERB
ftr-412	2656	22	tax	tax	NOUN
ftr-412	2656	23	returns	return	NOUN
ftr-412	2656	24	can	can	AUX
ftr-412	2656	25	pay	pay	VERB
ftr-412	2656	26	the	the	DET
ftr-412	2656	27	amount	amount	NOUN
ftr-412	2656	28	due	due	ADJ
ftr-412	2656	29	of	of	ADP
ftr-412	2656	30	a	a	DET
ftr-412	2656	31	currently	currently	ADV
ftr-412	2656	32	filed	file	VERB
ftr-412	2656	33	return	return	NOUN
ftr-412	2656	34	by	by	ADP
ftr-412	2656	35	using	use	VERB
ftr-412	2656	36	this	this	DET
ftr-412	2656	37	payment	payment	NOUN
ftr-412	2656	38	option	option	NOUN
ftr-412	2656	39	.	.	PUNCT
ftr-412	2657	1	the	the	DET
ftr-412	2657	2	missouri	missouri	PROPN
ftr-412	2657	3	department	department	PROPN
ftr-412	2657	4	of	of	ADP
ftr-412	2657	5	revenue	revenue	NOUN
ftr-412	2657	6	will	will	AUX
ftr-412	2657	7	still	still	ADV
ftr-412	2657	8	require	require	VERB
ftr-412	2657	9	a	a	DET
ftr-412	2657	10	paper	paper	NOUN
ftr-412	2657	11	form	form	NOUN
ftr-412	2657	12	of	of	ADP
ftr-412	2657	13	the	the	DET
ftr-412	2657	14	tax	tax	NOUN
ftr-412	2657	15	return	return	NOUN
ftr-412	2657	16	.	.	PUNCT
ftr-412	2658	1	this	this	DET
ftr-412	2658	2	payment	payment	NOUN
ftr-412	2658	3	option	option	NOUN
ftr-412	2658	4	is	be	AUX
ftr-412	2658	5	only	only	ADV
ftr-412	2658	6	available	available	ADJ
ftr-412	2658	7	to	to	ADP
ftr-412	2658	8	sales	sale	NOUN
ftr-412	2658	9	and	and	CCONJ
ftr-412	2658	10	use	use	VERB
ftr-412	2658	11	tax	tax	NOUN
ftr-412	2658	12	filers	filer	NOUN
ftr-412	2658	13	with	with	ADP
ftr-412	2658	14	an	an	DET
ftr-412	2658	15	open	open	ADJ
ftr-412	2658	16	account	account	NOUN
ftr-412	2658	17	.	.	PUNCT
ftr-412	2659	1	filers	filer	NOUN
ftr-412	2659	2	must	must	AUX
ftr-412	2659	3	enter	enter	VERB
ftr-412	2659	4	the	the	DET
ftr-412	2659	5	following	follow	VERB
ftr-412	2659	6	information	information	NOUN
ftr-412	2659	7	:	:	PUNCT
ftr-412	2659	8	missouri	missouri	PROPN
ftr-412	2659	9	tax	tax	PROPN
ftr-412	2659	10	i	i	PROPN
ftr-412	2659	11	d	d	PROPN
ftr-412	2659	12	,	,	PUNCT
ftr-412	2659	13	file	file	NOUN
ftr-412	2659	14	period	period	NOUN
ftr-412	2659	15	,	,	PUNCT
ftr-412	2659	16	and	and	CCONJ
ftr-412	2659	17	amount	amount	NOUN
ftr-412	2659	18	due	due	ADJ
ftr-412	2659	19	for	for	ADP
ftr-412	2659	20	the	the	DET
ftr-412	2659	21	currently	currently	ADV
ftr-412	2659	22	filed	file	VERB
ftr-412	2659	23	period	period	NOUN
ftr-412	2659	24	.	.	PUNCT
ftr-412	2660	1	this	this	DET
ftr-412	2660	2	payment	payment	NOUN
ftr-412	2660	3	does	do	AUX
ftr-412	2660	4	not	not	PART
ftr-412	2660	5	constitute	constitute	VERB
ftr-412	2660	6	filing	filing	NOUN
ftr-412	2660	7	of	of	ADP
ftr-412	2660	8	a	a	DET
ftr-412	2660	9	sales	sale	NOUN
ftr-412	2660	10	tax	tax	NOUN
ftr-412	2660	11	return	return	NOUN
ftr-412	2660	12	(	(	PUNCT
ftr-412	2660	13	voucher	voucher	ADJ
ftr-412	2660	14	form	form	NOUN
ftr-412	2660	15	or	or	CCONJ
ftr-412	2660	16	form	form	VERB
ftr-412	2660	17	53	53	NUM
ftr-412	2660	18	-	-	SYM
ftr-412	2660	19	1	1	NUM
ftr-412	2660	20	)	)	PUNCT
ftr-412	2660	21	or	or	CCONJ
ftr-412	2660	22	a	a	DET
ftr-412	2660	23	use	use	NOUN
ftr-412	2660	24	tax	tax	NOUN
ftr-412	2660	25	return	return	NOUN
ftr-412	2660	26	(	(	PUNCT
ftr-412	2660	27	form	form	NOUN
ftr-412	2660	28	53u-1	53u-1	NUM
ftr-412	2660	29	)	)	PUNCT
ftr-412	2660	30	.	.	PUNCT
ftr-412	2661	1	a	a	DET
ftr-412	2661	2	paper	paper	NOUN
ftr-412	2661	3	filing	filing	NOUN
ftr-412	2661	4	of	of	ADP
ftr-412	2661	5	your	your	PRON
ftr-412	2661	6	sales	sale	NOUN
ftr-412	2661	7	a	a	DET
ftr-412	2661	8	n	n	NOUN
ftr-412	2661	9	d	d	NOUN
ftr-412	2661	10	/	/	SYM
ftr-412	2661	11	o	o	X
ftr-412	2661	12	r	r	NOUN
ftr-412	2661	13	u	u	NOUN
ftr-412	2661	14	s	s	PROPN
ftr-412	2661	15	e	e	X
ftr-412	2661	16	t	t	NOUN
ftr-412	2661	17	a	a	DET
ftr-412	2661	18	x	x	SYM
ftr-412	2661	19	r	r	NOUN
ftr-412	2661	20	e	e	NOUN
ftr-412	2661	21	t	t	NOUN
ftr-412	2661	22	u	u	NOUN
ftr-412	2661	23	r	r	NOUN
ftr-412	2661	24	n	n	PROPN
ftr-412	2661	25	s	s	NOUN
ftr-412	2661	26	a	a	DET
ftr-412	2661	27	r	r	NOUN
ftr-412	2661	28	e	e	NOUN
ftr-412	2661	29	s	s	NOUN
ftr-412	2661	30	t	t	NOUN
ftr-412	2661	31	i	i	NOUN
ftr-412	2661	32	l	l	NOUN
ftr-412	2661	33	l	l	NOUN
ftr-412	2661	34	r	r	NOUN
ftr-412	2661	35	e	e	NOUN
ftr-412	2661	36	q	q	X
ftr-412	2661	37	u	u	NOUN
ftr-412	2661	38	i	i	NOUN
ftr-412	2661	39	r	r	NOUN
ftr-412	2661	40	e	e	NOUN
ftr-412	2661	41	d	d	NOUN
ftr-412	2661	42	.	.	PUNCT
ftr-412	2662	1	(	(	PUNCT
ftr-412	2662	2	http://www.dor.mo.gov/tax/business/payonline.htm	http://www.dor.mo.gov/tax/business/payonline.htm	INTJ
ftr-412	2662	3	)	)	PUNCT
ftr-412	2662	4	(	(	PUNCT
ftr-412	2662	5	4	4	X
ftr-412	2662	6	)	)	PUNCT
ftr-412	2662	7	any	any	DET
ftr-412	2662	8	person	person	NOUN
ftr-412	2662	9	required	require	VERB
ftr-412	2662	10	to	to	PART
ftr-412	2662	11	collect	collect	VERB
ftr-412	2662	12	sales	sale	NOUN
ftr-412	2662	13	tax	tax	NOUN
ftr-412	2662	14	as	as	SCONJ
ftr-412	2662	15	a	a	DET
ftr-412	2662	16	retailer	retailer	NOUN
ftr-412	2662	17	may	may	AUX
ftr-412	2662	18	request	request	VERB
ftr-412	2662	19	a	a	DET
ftr-412	2662	20	letter	letter	NOUN
ftr-412	2662	21	ruling	rule	VERB
ftr-412	2662	22	from	from	ADP
ftr-412	2662	23	the	the	DET
ftr-412	2662	24	department	department	NOUN
ftr-412	2662	25	of	of	ADP
ftr-412	2662	26	revenue	revenue	NOUN
ftr-412	2662	27	requesting	request	VERB
ftr-412	2662	28	clarification	clarification	NOUN
ftr-412	2662	29	of	of	ADP
ftr-412	2662	30	a	a	DET
ftr-412	2662	31	tax	tax	NOUN
ftr-412	2662	32	issue	issue	NOUN
ftr-412	2662	33	(	(	PUNCT
ftr-412	2662	34	mo	mo	PROPN
ftr-412	2662	35	.	.	PROPN
ftr-412	2662	36	code	code	PROPN
ftr-412	2662	37	regs	reg	NOUN
ftr-412	2662	38	.	.	PUNCT
ftr-412	2663	1	ann	ann	PROPN
ftr-412	2663	2	.	.	PUNCT
ftr-412	2664	1	tit	tit	PROPN
ftr-412	2664	2	.	.	PROPN
ftr-412	2665	1	12	12	NUM
ftr-412	2665	2	,	,	PUNCT
ftr-412	2665	3	§	§	NOUN
ftr-412	2665	4	1	1	NUM
ftr-412	2665	5	-	-	SYM
ftr-412	2665	6	1.020	1.020	NUM
ftr-412	2665	7	)	)	PUNCT
ftr-412	2665	8	.	.	PUNCT
ftr-412	2666	1	no	no	DET
ftr-412	2666	2	provision	provision	NOUN
ftr-412	2666	3	is	be	AUX
ftr-412	2666	4	made	make	VERB
ftr-412	2666	5	for	for	ADP
ftr-412	2666	6	electronic	electronic	ADJ
ftr-412	2666	7	filing	filing	NOUN
ftr-412	2666	8	of	of	ADP
ftr-412	2666	9	ruling	rule	VERB
ftr-412	2666	10	requests	request	NOUN
ftr-412	2666	11	.	.	PUNCT
ftr-412	2667	1	in	in	ADP
ftr-412	2667	2	addition	addition	NOUN
ftr-412	2667	3	,	,	PUNCT
ftr-412	2667	4	because	because	SCONJ
ftr-412	2667	5	there	there	PRON
ftr-412	2667	6	is	be	VERB
ftr-412	2667	7	no	no	DET
ftr-412	2667	8	provision	provision	NOUN
ftr-412	2667	9	for	for	ADP
ftr-412	2667	10	digital	digital	ADJ
ftr-412	2667	11	case	case	NOUN
ftr-412	2667	12	handling	handling	NOUN
ftr-412	2667	13	,	,	PUNCT
ftr-412	2667	14	decision	decision	NOUN
ftr-412	2667	15	,	,	PUNCT
ftr-412	2667	16	and	and	CCONJ
ftr-412	2667	17	delivery	delivery	NOUN
ftr-412	2667	18	functions	function	NOUN
ftr-412	2667	19	,	,	PUNCT
ftr-412	2667	20	the	the	DET
ftr-412	2667	21	missouri	missouri	PROPN
ftr-412	2667	22	system	system	NOUN
ftr-412	2667	23	is	be	AUX
ftr-412	2667	24	not	not	PART
ftr-412	2667	25	fully	fully	ADV
ftr-412	2667	26	transactional	transactional	ADJ
ftr-412	2667	27	.	.	PUNCT
ftr-412	2668	1	nebraska	nebraska	PROPN
ftr-412	2668	2	.	.	PUNCT
ftr-412	2669	1	tax	tax	PROPN
ftr-412	2669	2	administration	administration	PROPN
ftr-412	2669	3	&	&	CCONJ
ftr-412	2669	4	technology	technology	PROPN
ftr-412	2669	5	.	.	PUNCT
ftr-412	2670	1	nebraska	nebraska	PROPN
ftr-412	2670	2	is	be	AUX
ftr-412	2670	3	a	a	DET
ftr-412	2670	4	“	"	PUNCT
ftr-412	2670	5	stage	stage	NOUN
ftr-412	2670	6	3	3	NUM
ftr-412	2670	7	”	"	PUNCT
ftr-412	2670	8	benchmarked	benchmarke	VERB
ftr-412	2670	9	jurisdiction	jurisdiction	NOUN
ftr-412	2670	10	.	.	PUNCT
ftr-412	2671	1	(	(	PUNCT
ftr-412	2671	2	1	1	X
ftr-412	2671	3	)	)	PUNCT
ftr-412	2671	4	comprehensive	comprehensive	ADJ
ftr-412	2671	5	web	web	NOUN
ftr-412	2671	6	-	-	PUNCT
ftr-412	2671	7	based	base	VERB
ftr-412	2671	8	tax	tax	NOUN
ftr-412	2671	9	information	information	NOUN
ftr-412	2671	10	is	be	AUX
ftr-412	2671	11	provided	provide	VERB
ftr-412	2671	12	.	.	PUNCT
ftr-412	2672	1	(	(	PUNCT
ftr-412	2672	2	2	2	X
ftr-412	2672	3	)	)	PUNCT
ftr-412	2672	4	forms	form	NOUN
ftr-412	2672	5	,	,	PUNCT
ftr-412	2672	6	documents	document	NOUN
ftr-412	2672	7	and	and	CCONJ
ftr-412	2672	8	instructions	instruction	NOUN
ftr-412	2672	9	are	be	AUX
ftr-412	2672	10	available	available	ADJ
ftr-412	2672	11	on	on	ADP
ftr-412	2672	12	the	the	DET
ftr-412	2672	13	web	web	NOUN
ftr-412	2672	14	and	and	CCONJ
ftr-412	2672	15	can	can	AUX
ftr-412	2672	16	be	be	AUX
ftr-412	2672	17	downloaded	download	VERB
ftr-412	2672	18	at	at	ADP
ftr-412	2672	19	http://www.revenue.state.ne.us/.	http://www.revenue.state.ne.us/.	NOUN
ftr-412	2672	20	(	(	PUNCT
ftr-412	2672	21	3	3	NUM
ftr-412	2672	22	)	)	PUNCT
ftr-412	2672	23	the	the	DET
ftr-412	2672	24	tax	tax	NOUN
ftr-412	2672	25	commissioner	commissioner	NOUN
ftr-412	2672	26	has	have	VERB
ftr-412	2672	27	authority	authority	NOUN
ftr-412	2672	28	to	to	PART
ftr-412	2672	29	accept	accept	VERB
ftr-412	2672	30	electronically	electronically	ADV
ftr-412	2672	31	filed	file	VERB
ftr-412	2672	32	applications	application	NOUN
ftr-412	2672	33	,	,	PUNCT
ftr-412	2672	34	returns	return	NOUN
ftr-412	2672	35	,	,	PUNCT
ftr-412	2672	36	and	and	CCONJ
ftr-412	2672	37	other	other	ADJ
ftr-412	2672	38	documents	document	NOUN
ftr-412	2672	39	(	(	PUNCT
ftr-412	2672	40	neb	neb	PROPN
ftr-412	2672	41	.	.	PROPN
ftr-412	2672	42	rev	rev	PROPN
ftr-412	2672	43	.	.	PROPN
ftr-412	2672	44	stat	stat	PROPN
ftr-412	2672	45	.	.	PUNCT
ftr-412	2673	1	§	§	PROPN
ftr-412	2673	2	77	77	NUM
ftr-412	2673	3	-	-	SYM
ftr-412	2673	4	1784(1	1784(1	NUM
ftr-412	2673	5	)	)	PUNCT
ftr-412	2673	6	)	)	PUNCT
ftr-412	2673	7	,	,	PUNCT
ftr-412	2673	8	and	and	CCONJ
ftr-412	2673	9	has	have	VERB
ftr-412	2673	10	the	the	DET
ftr-412	2673	11	authority	authority	NOUN
ftr-412	2673	12	to	to	PART
ftr-412	2673	13	require	require	VERB
ftr-412	2673	14	payment	payment	NOUN
ftr-412	2673	15	through	through	ADP
ftr-412	2673	16	electronic	electronic	ADJ
ftr-412	2673	17	means	mean	NOUN
ftr-412	2673	18	(	(	PUNCT
ftr-412	2673	19	neb	neb	PROPN
ftr-412	2673	20	.	.	PROPN
ftr-412	2673	21	rev	rev	PROPN
ftr-412	2673	22	.	.	PROPN
ftr-412	2673	23	stat	stat	PROPN
ftr-412	2673	24	.	.	PUNCT
ftr-412	2674	1	§	§	PROPN
ftr-412	2674	2	77	77	NUM
ftr-412	2674	3	-	-	SYM
ftr-412	2674	4	1784(2	1784(2	NUM
ftr-412	2674	5	)	)	PUNCT
ftr-412	2674	6	)	)	PUNCT
ftr-412	2674	7	.	.	PUNCT
ftr-412	2675	1	through	through	ADP
ftr-412	2675	2	its	its	PRON
ftr-412	2675	3	web	web	NOUN
ftr-412	2675	4	site	site	NOUN
ftr-412	2675	5	,	,	PUNCT
ftr-412	2675	6	the	the	DET
ftr-412	2675	7	commissioner	commissioner	NOUN
ftr-412	2675	8	has	have	AUX
ftr-412	2675	9	set	set	VERB
ftr-412	2675	10	out	out	ADP
ftr-412	2675	11	the	the	DET
ftr-412	2675	12	rules	rule	NOUN
ftr-412	2675	13	for	for	ADP
ftr-412	2675	14	e	e	NOUN
ftr-412	2675	15	-	-	NOUN
ftr-412	2675	16	filing	filing	NOUN
ftr-412	2675	17	and	and	CCONJ
ftr-412	2675	18	epayment	epayment	NOUN
ftr-412	2675	19	of	of	ADP
ftr-412	2675	20	sales	sale	NOUN
ftr-412	2675	21	and	and	CCONJ
ftr-412	2675	22	use	use	VERB
ftr-412	2675	23	taxes	taxis	NOUN
ftr-412	2675	24	.	.	PUNCT
ftr-412	2676	1	all	all	DET
ftr-412	2676	2	taxpayers	taxpayer	NOUN
ftr-412	2676	3	may	may	AUX
ftr-412	2676	4	use	use	VERB
ftr-412	2676	5	electronic	electronic	ADJ
ftr-412	2676	6	processing	processing	NOUN
ftr-412	2676	7	.	.	PUNCT
ftr-412	2677	1	electronically	electronically	ADV
ftr-412	2677	2	filed	file	VERB
ftr-412	2677	3	returns	return	NOUN
ftr-412	2677	4	are	be	AUX
ftr-412	2677	5	given	give	VERB
ftr-412	2677	6	the	the	DET
ftr-412	2677	7	same	same	ADJ
ftr-412	2677	8	legal	legal	ADJ
ftr-412	2677	9	status	status	NOUN
ftr-412	2677	10	as	as	ADP
ftr-412	2677	11	paper	paper	NOUN
ftr-412	2677	12	returns	return	NOUN
ftr-412	2677	13	(	(	PUNCT
ftr-412	2677	14	neb	neb	PROPN
ftr-412	2677	15	.	.	PROPN
ftr-412	2677	16	rev	rev	PROPN
ftr-412	2677	17	.	.	PROPN
ftr-412	2677	18	stat	stat	PROPN
ftr-412	2677	19	.	.	PUNCT
ftr-412	2678	1	§	§	PROPN
ftr-412	2678	2	77	77	NUM
ftr-412	2678	3	-	-	PUNCT
ftr-412	2678	4	1784(6	1784(6	NUM
ftr-412	2678	5	)	)	PUNCT
ftr-412	2678	6	)	)	PUNCT
ftr-412	2678	7	.	.	PUNCT
ftr-412	2679	1	e	e	X
ftr-412	2679	2	-	-	PUNCT
ftr-412	2679	3	filing	filing	NOUN
ftr-412	2679	4	and	and	CCONJ
ftr-412	2679	5	e	e	NOUN
ftr-412	2679	6	-	-	NOUN
ftr-412	2679	7	payment	payment	NOUN
ftr-412	2679	8	are	be	AUX
ftr-412	2679	9	mandatory	mandatory	ADJ
ftr-412	2679	10	if	if	SCONJ
ftr-412	2679	11	tax	tax	NOUN
ftr-412	2679	12	amounts	amount	NOUN
ftr-412	2679	13	due	due	ADV
ftr-412	2679	14	exceed	exceed	VERB
ftr-412	2679	15	$	$	SYM
ftr-412	2679	16	20,000	20,000	NUM
ftr-412	2679	17	(	(	PUNCT
ftr-412	2679	18	neb	neb	PROPN
ftr-412	2679	19	.	.	PROPN
ftr-412	2679	20	rev	rev	PROPN
ftr-412	2679	21	.	.	PROPN
ftr-412	2679	22	stat	stat	PROPN
ftr-412	2679	23	.	.	PUNCT
ftr-412	2680	1	§	§	PROPN
ftr-412	2680	2	77	77	NUM
ftr-412	2680	3	-	-	SYM
ftr-412	2680	4	1784	1784	NUM
ftr-412	2680	5	)	)	PUNCT
ftr-412	2680	6	.	.	PUNCT
ftr-412	2681	1	(	(	PUNCT
ftr-412	2681	2	4	4	X
ftr-412	2681	3	)	)	PUNCT
ftr-412	2681	4	nebraska	nebraska	PROPN
ftr-412	2681	5	has	have	VERB
ftr-412	2681	6	no	no	DET
ftr-412	2681	7	provision	provision	NOUN
ftr-412	2681	8	for	for	SCONJ
ftr-412	2681	9	taxpayer	taxpayer	NOUN
ftr-412	2681	10	to	to	PART
ftr-412	2681	11	request	request	VERB
ftr-412	2681	12	a	a	DET
ftr-412	2681	13	letter	letter	NOUN
ftr-412	2681	14	ruling	ruling	NOUN
ftr-412	2681	15	seeking	seek	VERB
ftr-412	2681	16	clarification	clarification	NOUN
ftr-412	2681	17	of	of	ADP
ftr-412	2681	18	a	a	DET
ftr-412	2681	19	sales	sale	NOUN
ftr-412	2681	20	and	and	CCONJ
ftr-412	2681	21	use	use	VERB
ftr-412	2681	22	tax	tax	NOUN
ftr-412	2681	23	issue	issue	NOUN
ftr-412	2681	24	.	.	PUNCT
ftr-412	2682	1	no	no	DET
ftr-412	2682	2	provision	provision	NOUN
ftr-412	2682	3	is	be	AUX
ftr-412	2682	4	made	make	VERB
ftr-412	2682	5	for	for	ADP
ftr-412	2682	6	electronic	electronic	ADJ
ftr-412	2682	7	filing	filing	NOUN
ftr-412	2682	8	of	of	ADP
ftr-412	2682	9	such	such	DET
ftr-412	2682	10	a	a	DET
ftr-412	2682	11	request	request	NOUN
ftr-412	2682	12	.	.	PUNCT
ftr-412	2683	1	in	in	ADP
ftr-412	2683	2	addition	addition	NOUN
ftr-412	2683	3	,	,	PUNCT
ftr-412	2683	4	2006	2006	NUM
ftr-412	2683	5	]	]	PUNCT
ftr-412	2683	6	biometrics	biometric	NOUN
ftr-412	2683	7	:	:	PUNCT
ftr-412	2683	8	solving	solve	VERB
ftr-412	2683	9	the	the	DET
ftr-412	2683	10	regressivity	regressivity	NOUN
ftr-412	2683	11	of	of	ADP
ftr-412	2683	12	vats	vat	NOUN
ftr-412	2683	13	and	and	CCONJ
ftr-412	2683	14	rsts	rst	VERB
ftr-412	2683	15	745	745	NUM
ftr-412	2683	16	because	because	SCONJ
ftr-412	2683	17	there	there	PRON
ftr-412	2683	18	is	be	VERB
ftr-412	2683	19	no	no	DET
ftr-412	2683	20	provision	provision	NOUN
ftr-412	2683	21	for	for	ADP
ftr-412	2683	22	digital	digital	ADJ
ftr-412	2683	23	case	case	NOUN
ftr-412	2683	24	handling	handling	NOUN
ftr-412	2683	25	,	,	PUNCT
ftr-412	2683	26	decision	decision	NOUN
ftr-412	2683	27	,	,	PUNCT
ftr-412	2683	28	and	and	CCONJ
ftr-412	2683	29	delivery	delivery	NOUN
ftr-412	2683	30	functions	function	NOUN
ftr-412	2683	31	,	,	PUNCT
ftr-412	2683	32	the	the	DET
ftr-412	2683	33	missouri	missouri	PROPN
ftr-412	2683	34	system	system	NOUN
ftr-412	2683	35	is	be	AUX
ftr-412	2683	36	not	not	PART
ftr-412	2683	37	fully	fully	ADV
ftr-412	2683	38	transactional	transactional	ADJ
ftr-412	2683	39	.	.	PUNCT
ftr-412	2684	1	nevada	nevada	PROPN
ftr-412	2684	2	.	.	PUNCT
ftr-412	2685	1	tax	tax	PROPN
ftr-412	2685	2	administration	administration	PROPN
ftr-412	2685	3	&	&	CCONJ
ftr-412	2685	4	technology	technology	PROPN
ftr-412	2685	5	.	.	PUNCT
ftr-412	2686	1	nevada	nevada	PROPN
ftr-412	2686	2	is	be	AUX
ftr-412	2686	3	a	a	DET
ftr-412	2686	4	“	"	PUNCT
ftr-412	2686	5	stage	stage	NOUN
ftr-412	2686	6	2	2	NUM
ftr-412	2686	7	”	"	PUNCT
ftr-412	2686	8	benchmarked	benchmarke	VERB
ftr-412	2686	9	jurisdiction	jurisdiction	NOUN
ftr-412	2686	10	.	.	PUNCT
ftr-412	2687	1	(	(	PUNCT
ftr-412	2687	2	1	1	X
ftr-412	2687	3	)	)	PUNCT
ftr-412	2687	4	comprehensive	comprehensive	ADJ
ftr-412	2687	5	web	web	NOUN
ftr-412	2687	6	-	-	PUNCT
ftr-412	2687	7	based	base	VERB
ftr-412	2687	8	tax	tax	NOUN
ftr-412	2687	9	information	information	NOUN
ftr-412	2687	10	is	be	AUX
ftr-412	2687	11	provided	provide	VERB
ftr-412	2687	12	.	.	PUNCT
ftr-412	2688	1	(	(	PUNCT
ftr-412	2688	2	2	2	X
ftr-412	2688	3	)	)	PUNCT
ftr-412	2688	4	forms	form	NOUN
ftr-412	2688	5	,	,	PUNCT
ftr-412	2688	6	documents	document	NOUN
ftr-412	2688	7	and	and	CCONJ
ftr-412	2688	8	instructions	instruction	NOUN
ftr-412	2688	9	are	be	AUX
ftr-412	2688	10	available	available	ADJ
ftr-412	2688	11	on	on	ADP
ftr-412	2688	12	the	the	DET
ftr-412	2688	13	web	web	NOUN
ftr-412	2688	14	and	and	CCONJ
ftr-412	2688	15	can	can	AUX
ftr-412	2688	16	be	be	AUX
ftr-412	2688	17	downloaded	download	VERB
ftr-412	2688	18	at	at	ADP
ftr-412	2688	19	http://www.revenue.state.ne.us/.	http://www.revenue.state.ne.us/.	NOUN
ftr-412	2688	20	(	(	PUNCT
ftr-412	2688	21	3	3	NUM
ftr-412	2688	22	)	)	PUNCT
ftr-412	2688	23	nevada	nevada	PROPN
ftr-412	2688	24	is	be	AUX
ftr-412	2688	25	in	in	ADP
ftr-412	2688	26	the	the	DET
ftr-412	2688	27	process	process	NOUN
ftr-412	2688	28	of	of	ADP
ftr-412	2688	29	adding	add	VERB
ftr-412	2688	30	e	e	NOUN
ftr-412	2688	31	-	-	NOUN
ftr-412	2688	32	filing	file	VERB
ftr-412	2688	33	capabilities	capability	NOUN
ftr-412	2688	34	on	on	ADP
ftr-412	2688	35	its	its	PRON
ftr-412	2688	36	web	web	NOUN
ftr-412	2688	37	site	site	NOUN
ftr-412	2688	38	(	(	PUNCT
ftr-412	2688	39	july	july	PROPN
ftr-412	2688	40	7	7	NUM
ftr-412	2688	41	-	-	SYM
ftr-412	2688	42	27	27	NUM
ftr-412	2688	43	,	,	PUNCT
ftr-412	2688	44	2006	2006	NUM
ftr-412	2688	45	)	)	PUNCT
ftr-412	2688	46	,	,	PUNCT
ftr-412	2688	47	but	but	CCONJ
ftr-412	2688	48	currently	currently	ADV
ftr-412	2688	49	has	have	VERB
ftr-412	2688	50	functionality	functionality	NOUN
ftr-412	2688	51	only	only	ADV
ftr-412	2688	52	for	for	ADP
ftr-412	2688	53	e	e	NOUN
ftr-412	2688	54	-	-	NOUN
ftr-412	2688	55	payments	payment	NOUN
ftr-412	2688	56	(	(	PUNCT
ftr-412	2688	57	nev	nev	PROPN
ftr-412	2688	58	.	.	PROPN
ftr-412	2688	59	uncodified	uncodified	PROPN
ftr-412	2688	60	reg	reg	PROPN
ftr-412	2688	61	.	.	PUNCT
ftr-412	2688	62	,	,	PUNCT
ftr-412	2688	63	lcb	lcb	PROPN
ftr-412	2688	64	file	file	VERB
ftr-412	2688	65	no	no	INTJ
ftr-412	2688	66	.	.	PUNCT
ftr-412	2688	67	r06205	r06205	PROPN
ftr-412	2688	68	)	)	PUNCT
ftr-412	2688	69	.	.	PUNCT
ftr-412	2689	1	when	when	SCONJ
ftr-412	2689	2	completed	complete	VERB
ftr-412	2689	3	,	,	PUNCT
ftr-412	2689	4	all	all	DET
ftr-412	2689	5	taxpayers	taxpayer	NOUN
ftr-412	2689	6	will	will	AUX
ftr-412	2689	7	be	be	AUX
ftr-412	2689	8	able	able	ADJ
ftr-412	2689	9	to	to	PART
ftr-412	2689	10	file	file	VERB
ftr-412	2689	11	on	on	ADP
ftr-412	2689	12	-	-	PUNCT
ftr-412	2689	13	line	line	NOUN
ftr-412	2689	14	by	by	ADP
ftr-412	2689	15	affixing	affix	VERB
ftr-412	2689	16	the	the	DET
ftr-412	2689	17	taxpayer	taxpayer	NOUN
ftr-412	2689	18	’s	’s	PART
ftr-412	2689	19	electronic	electronic	ADJ
ftr-412	2689	20	signature	signature	NOUN
ftr-412	2689	21	to	to	ADP
ftr-412	2689	22	an	an	DET
ftr-412	2689	23	e	e	NOUN
ftr-412	2689	24	-	-	NOUN
ftr-412	2689	25	return	return	NOUN
ftr-412	2689	26	.	.	PUNCT
ftr-412	2690	1	e	e	NOUN
ftr-412	2690	2	-	-	NOUN
ftr-412	2690	3	payments	payment	NOUN
ftr-412	2690	4	may	may	AUX
ftr-412	2690	5	be	be	AUX
ftr-412	2690	6	submitted	submit	VERB
ftr-412	2690	7	only	only	ADV
ftr-412	2690	8	by	by	ADP
ftr-412	2690	9	ach	ach	PROPN
ftr-412	2690	10	debit	debit	NOUN
ftr-412	2690	11	or	or	CCONJ
ftr-412	2690	12	ach	ach	NOUN
ftr-412	2690	13	credit	credit	NOUN
ftr-412	2690	14	.	.	PUNCT
ftr-412	2691	1	if	if	SCONJ
ftr-412	2691	2	a	a	DET
ftr-412	2691	3	return	return	NOUN
ftr-412	2691	4	is	be	AUX
ftr-412	2691	5	submitted	submit	VERB
ftr-412	2691	6	electronically	electronically	ADV
ftr-412	2691	7	but	but	CCONJ
ftr-412	2691	8	payment	payment	NOUN
ftr-412	2691	9	is	be	AUX
ftr-412	2691	10	mailed	mail	VERB
ftr-412	2691	11	,	,	PUNCT
ftr-412	2691	12	a	a	DET
ftr-412	2691	13	copy	copy	NOUN
ftr-412	2691	14	of	of	ADP
ftr-412	2691	15	the	the	DET
ftr-412	2691	16	printout	printout	NOUN
ftr-412	2691	17	of	of	ADP
ftr-412	2691	18	the	the	DET
ftr-412	2691	19	electronic	electronic	ADJ
ftr-412	2691	20	return	return	NOUN
ftr-412	2691	21	confirmation	confirmation	NOUN
ftr-412	2691	22	page	page	NOUN
ftr-412	2691	23	must	must	AUX
ftr-412	2691	24	be	be	AUX
ftr-412	2691	25	submitted	submit	VERB
ftr-412	2691	26	with	with	ADP
ftr-412	2691	27	the	the	DET
ftr-412	2691	28	payment	payment	NOUN
ftr-412	2691	29	and	and	CCONJ
ftr-412	2691	30	must	must	AUX
ftr-412	2691	31	be	be	AUX
ftr-412	2691	32	postmarked	postmark	VERB
ftr-412	2691	33	by	by	ADP
ftr-412	2691	34	the	the	DET
ftr-412	2691	35	return	return	NOUN
ftr-412	2691	36	due	due	ADJ
ftr-412	2691	37	date	date	NOUN
ftr-412	2691	38	(	(	PUNCT
ftr-412	2691	39	nev	nev	PROPN
ftr-412	2691	40	.	.	PROPN
ftr-412	2691	41	admin	admin	PROPN
ftr-412	2691	42	.	.	PUNCT
ftr-412	2692	1	code	code	PROPN
ftr-412	2692	2	§	§	PROPN
ftr-412	2692	3	360.22	360.22	NUM
ftr-412	2692	4	(	(	PUNCT
ftr-412	2692	5	r062	r062	PROPN
ftr-412	2692	6	-	-	PUNCT
ftr-412	2692	7	05	05	NUM
ftr-412	2692	8	)	)	PUNCT
ftr-412	2692	9	;	;	PUNCT
ftr-412	2692	10	nev	nev	PROPN
ftr-412	2692	11	.	.	PROPN
ftr-412	2692	12	admin	admin	PROPN
ftr-412	2692	13	.	.	PUNCT
ftr-412	2692	14	code	code	PROPN
ftr-412	2692	15	§	§	PROPN
ftr-412	2692	16	360.23	360.23	NUM
ftr-412	2692	17	(	(	PUNCT
ftr-412	2692	18	r062	r062	PROPN
ftr-412	2692	19	-	-	PUNCT
ftr-412	2692	20	05	05	NUM
ftr-412	2692	21	)	)	PUNCT
ftr-412	2692	22	.	.	PUNCT
ftr-412	2693	1	(	(	PUNCT
ftr-412	2693	2	4	4	X
ftr-412	2693	3	)	)	PUNCT
ftr-412	2693	4	nevada	nevada	PROPN
ftr-412	2693	5	provides	provide	VERB
ftr-412	2693	6	that	that	SCONJ
ftr-412	2693	7	taxpayers	taxpayer	NOUN
ftr-412	2693	8	seeking	seek	VERB
ftr-412	2693	9	advice	advice	NOUN
ftr-412	2693	10	may	may	AUX
ftr-412	2693	11	request	request	VERB
ftr-412	2693	12	a	a	DET
ftr-412	2693	13	letter	letter	NOUN
ftr-412	2693	14	ruling	ruling	NOUN
ftr-412	2693	15	clarifying	clarify	VERB
ftr-412	2693	16	a	a	DET
ftr-412	2693	17	sales	sale	NOUN
ftr-412	2693	18	and	and	CCONJ
ftr-412	2693	19	use	use	VERB
ftr-412	2693	20	tax	tax	NOUN
ftr-412	2693	21	issue	issue	NOUN
ftr-412	2693	22	(	(	PUNCT
ftr-412	2693	23	nev	nev	PROPN
ftr-412	2693	24	.	.	PROPN
ftr-412	2693	25	rev	rev	PROPN
ftr-412	2693	26	.	.	PROPN
ftr-412	2693	27	stat	stat	PROPN
ftr-412	2693	28	.	.	PUNCT
ftr-412	2694	1	ann	ann	PROPN
ftr-412	2694	2	.	.	PUNCT
ftr-412	2695	1	§	§	PROPN
ftr-412	2695	2	§	§	PROPN
ftr-412	2695	3	372.725	372.725	NUM
ftr-412	2695	4	:	:	PUNCT
ftr-412	2695	5	374.725	374.725	NUM
ftr-412	2695	6	)	)	PUNCT
ftr-412	2695	7	.	.	PUNCT
ftr-412	2696	1	no	no	DET
ftr-412	2696	2	provision	provision	NOUN
ftr-412	2696	3	is	be	AUX
ftr-412	2696	4	made	make	VERB
ftr-412	2696	5	for	for	ADP
ftr-412	2696	6	electronic	electronic	ADJ
ftr-412	2696	7	filing	filing	NOUN
ftr-412	2696	8	of	of	ADP
ftr-412	2696	9	such	such	DET
ftr-412	2696	10	a	a	DET
ftr-412	2696	11	request	request	NOUN
ftr-412	2696	12	.	.	PUNCT
ftr-412	2697	1	in	in	ADP
ftr-412	2697	2	addition	addition	NOUN
ftr-412	2697	3	,	,	PUNCT
ftr-412	2697	4	because	because	SCONJ
ftr-412	2697	5	there	there	PRON
ftr-412	2697	6	is	be	VERB
ftr-412	2697	7	no	no	DET
ftr-412	2697	8	provision	provision	NOUN
ftr-412	2697	9	for	for	ADP
ftr-412	2697	10	digital	digital	ADJ
ftr-412	2697	11	case	case	NOUN
ftr-412	2697	12	handling	handling	NOUN
ftr-412	2697	13	,	,	PUNCT
ftr-412	2697	14	decision	decision	NOUN
ftr-412	2697	15	,	,	PUNCT
ftr-412	2697	16	and	and	CCONJ
ftr-412	2697	17	delivery	delivery	NOUN
ftr-412	2697	18	functions	function	NOUN
ftr-412	2697	19	,	,	PUNCT
ftr-412	2697	20	the	the	DET
ftr-412	2697	21	nebraska	nebraska	PROPN
ftr-412	2697	22	system	system	NOUN
ftr-412	2697	23	is	be	AUX
ftr-412	2697	24	not	not	PART
ftr-412	2697	25	fully	fully	ADV
ftr-412	2697	26	transactional	transactional	ADJ
ftr-412	2697	27	.	.	PUNCT
ftr-412	2698	1	new	new	PROPN
ftr-412	2698	2	jersey	jersey	PROPN
ftr-412	2698	3	.	.	PUNCT
ftr-412	2699	1	tax	tax	PROPN
ftr-412	2699	2	administration	administration	PROPN
ftr-412	2699	3	&	&	CCONJ
ftr-412	2699	4	technology	technology	PROPN
ftr-412	2699	5	.	.	PUNCT
ftr-412	2700	1	new	new	PROPN
ftr-412	2700	2	jersey	jersey	PROPN
ftr-412	2700	3	is	be	AUX
ftr-412	2700	4	a	a	DET
ftr-412	2700	5	“	"	PUNCT
ftr-412	2700	6	stage	stage	NOUN
ftr-412	2700	7	3	3	NUM
ftr-412	2700	8	”	"	PUNCT
ftr-412	2700	9	benchmarked	benchmarke	VERB
ftr-412	2700	10	jurisdiction	jurisdiction	NOUN
ftr-412	2700	11	.	.	PUNCT
ftr-412	2701	1	(	(	PUNCT
ftr-412	2701	2	1	1	X
ftr-412	2701	3	)	)	PUNCT
ftr-412	2701	4	comprehensive	comprehensive	ADJ
ftr-412	2701	5	web	web	NOUN
ftr-412	2701	6	-	-	PUNCT
ftr-412	2701	7	based	base	VERB
ftr-412	2701	8	tax	tax	NOUN
ftr-412	2701	9	information	information	NOUN
ftr-412	2701	10	is	be	AUX
ftr-412	2701	11	provided	provide	VERB
ftr-412	2701	12	.	.	PUNCT
ftr-412	2702	1	(	(	PUNCT
ftr-412	2702	2	2	2	X
ftr-412	2702	3	)	)	PUNCT
ftr-412	2702	4	forms	form	NOUN
ftr-412	2702	5	,	,	PUNCT
ftr-412	2702	6	documents	document	NOUN
ftr-412	2702	7	and	and	CCONJ
ftr-412	2702	8	instructions	instruction	NOUN
ftr-412	2702	9	are	be	AUX
ftr-412	2702	10	available	available	ADJ
ftr-412	2702	11	on	on	ADP
ftr-412	2702	12	the	the	DET
ftr-412	2702	13	web	web	NOUN
ftr-412	2702	14	and	and	CCONJ
ftr-412	2702	15	can	can	AUX
ftr-412	2702	16	be	be	AUX
ftr-412	2702	17	downloaded	download	VERB
ftr-412	2702	18	at	at	ADP
ftr-412	2702	19	http://www.state.nj.us/treasury/taxation/.	http://www.state.nj.us/treasury/taxation/.	PROPN
ftr-412	2702	20	(	(	PUNCT
ftr-412	2702	21	3	3	NUM
ftr-412	2702	22	)	)	PUNCT
ftr-412	2702	23	e	e	NOUN
ftr-412	2702	24	-	-	NOUN
ftr-412	2702	25	filing	filing	NOUN
ftr-412	2702	26	is	be	AUX
ftr-412	2702	27	voluntary	voluntary	ADJ
ftr-412	2702	28	and	and	CCONJ
ftr-412	2702	29	mandatory	mandatory	ADJ
ftr-412	2702	30	.	.	PUNCT
ftr-412	2703	1	a	a	DET
ftr-412	2703	2	registered	register	VERB
ftr-412	2703	3	sales	sale	NOUN
ftr-412	2703	4	and	and	CCONJ
ftr-412	2703	5	use	use	VERB
ftr-412	2703	6	taxpayer	taxpayer	NOUN
ftr-412	2703	7	whose	whose	DET
ftr-412	2703	8	gross	gross	ADJ
ftr-412	2703	9	receipts	receipt	NOUN
ftr-412	2703	10	for	for	ADP
ftr-412	2703	11	a	a	DET
ftr-412	2703	12	quarter	quarter	NOUN
ftr-412	2703	13	are	be	AUX
ftr-412	2703	14	zero	zero	NUM
ftr-412	2703	15	may	may	AUX
ftr-412	2703	16	voluntarily	voluntarily	ADV
ftr-412	2703	17	e	e	VERB
ftr-412	2703	18	-	-	NOUN
ftr-412	2703	19	file	file	ADJ
ftr-412	2703	20	,	,	PUNCT
ftr-412	2703	21	as	as	ADV
ftr-412	2703	22	well	well	ADV
ftr-412	2703	23	as	as	ADP
ftr-412	2703	24	taxpayers	taxpayer	NOUN
ftr-412	2703	25	whose	whose	DET
ftr-412	2703	26	gross	gross	ADJ
ftr-412	2703	27	receipts	receipt	NOUN
ftr-412	2703	28	for	for	ADP
ftr-412	2703	29	a	a	DET
ftr-412	2703	30	quarter	quarter	NOUN
ftr-412	2703	31	is	be	AUX
ftr-412	2703	32	greater	great	ADJ
ftr-412	2703	33	than	than	ADP
ftr-412	2703	34	zero	zero	NUM
ftr-412	2703	35	,	,	PUNCT
ftr-412	2703	36	but	but	CCONJ
ftr-412	2703	37	in	in	ADP
ftr-412	2703	38	this	this	DET
ftr-412	2703	39	instance	instance	NOUN
ftr-412	2703	40	only	only	ADV
ftr-412	2703	41	if	if	SCONJ
ftr-412	2703	42	the	the	DET
ftr-412	2703	43	taxpayer	taxpayer	NOUN
ftr-412	2703	44	is	be	AUX
ftr-412	2703	45	authorized	authorize	VERB
ftr-412	2703	46	for	for	ADP
ftr-412	2703	47	the	the	DET
ftr-412	2703	48	electronic	electronic	ADJ
ftr-412	2703	49	funds	fund	NOUN
ftr-412	2703	50	transfer	transfer	NOUN
ftr-412	2703	51	program	program	NOUN
ftr-412	2703	52	.	.	PUNCT
ftr-412	2704	1	the	the	DET
ftr-412	2704	2	director	director	NOUN
ftr-412	2704	3	must	must	AUX
ftr-412	2704	4	give	give	VERB
ftr-412	2704	5	written	write	VERB
ftr-412	2704	6	approval	approval	NOUN
ftr-412	2704	7	(	(	PUNCT
ftr-412	2704	8	a	a	X
ftr-412	2704	9	)	)	PUNCT
ftr-412	2704	10	to	to	ADP
ftr-412	2704	11	the	the	DET
ftr-412	2704	12	taxpayer	taxpayer	NOUN
ftr-412	2704	13	with	with	ADP
ftr-412	2704	14	respect	respect	NOUN
ftr-412	2704	15	to	to	ADP
ftr-412	2704	16	payment	payment	NOUN
ftr-412	2704	17	by	by	ADP
ftr-412	2704	18	eft	eft	PROPN
ftr-412	2704	19	and	and	CCONJ
ftr-412	2704	20	(	(	PUNCT
ftr-412	2704	21	b	b	NOUN
ftr-412	2704	22	)	)	PUNCT
ftr-412	2704	23	to	to	ADP
ftr-412	2704	24	the	the	DET
ftr-412	2704	25	method	method	NOUN
ftr-412	2704	26	chosen	choose	VERB
ftr-412	2704	27	for	for	ADP
ftr-412	2704	28	making	make	VERB
ftr-412	2704	29	its	its	PRON
ftr-412	2704	30	eft	eft	NOUN
ftr-412	2704	31	payments	payment	NOUN
ftr-412	2704	32	(	(	PUNCT
ftr-412	2704	33	n.j	n.j	PROPN
ftr-412	2704	34	.	.	PROPN
ftr-412	2704	35	admin	admin	PROPN
ftr-412	2704	36	.	.	PUNCT
ftr-412	2705	1	code	code	PROPN
ftr-412	2705	2	§	§	NOUN
ftr-412	2705	3	18:2	18:2	PROPN
ftr-412	2705	4	-	-	SYM
ftr-412	2705	5	3.10(a	3.10(a	NUM
ftr-412	2705	6	)	)	PUNCT
ftr-412	2705	7	)	)	PUNCT
ftr-412	2706	1	.	.	PUNCT
ftr-412	2707	1	taxpayers	taxpayer	NOUN
ftr-412	2707	2	that	that	PRON
ftr-412	2707	3	no	no	ADV
ftr-412	2707	4	longer	long	ADV
ftr-412	2707	5	desire	desire	VERB
ftr-412	2707	6	to	to	PART
ftr-412	2707	7	participate	participate	VERB
ftr-412	2707	8	in	in	ADP
ftr-412	2707	9	the	the	DET
ftr-412	2707	10	voluntary	voluntary	ADJ
ftr-412	2707	11	eft	eft	PROPN
ftr-412	2707	12	program	program	NOUN
ftr-412	2707	13	must	must	AUX
ftr-412	2707	14	give	give	VERB
ftr-412	2707	15	the	the	DET
ftr-412	2707	16	director	director	NOUN
ftr-412	2707	17	written	write	VERB
ftr-412	2707	18	notice	notice	VERB
ftr-412	2707	19	at	at	ADV
ftr-412	2707	20	least	least	ADV
ftr-412	2707	21	30	30	NUM
ftr-412	2707	22	days	day	NOUN
ftr-412	2707	23	in	in	ADP
ftr-412	2707	24	advance	advance	NOUN
ftr-412	2707	25	of	of	ADP
ftr-412	2707	26	the	the	DET
ftr-412	2707	27	date	date	NOUN
ftr-412	2707	28	on	on	ADP
ftr-412	2707	29	which	which	PRON
ftr-412	2707	30	they	they	PRON
ftr-412	2707	31	wish	wish	VERB
ftr-412	2707	32	to	to	PART
ftr-412	2707	33	withdraw	withdraw	VERB
ftr-412	2707	34	from	from	ADP
ftr-412	2707	35	participation	participation	NOUN
ftr-412	2707	36	in	in	ADP
ftr-412	2707	37	the	the	DET
ftr-412	2707	38	program	program	NOUN
ftr-412	2707	39	(	(	PUNCT
ftr-412	2707	40	n.j	n.j	PROPN
ftr-412	2707	41	.	.	PROPN
ftr-412	2707	42	admin	admin	PROPN
ftr-412	2707	43	.	.	PUNCT
ftr-412	2708	1	code	code	PROPN
ftr-412	2708	2	§	§	NOUN
ftr-412	2708	3	18:2	18:2	PROPN
ftr-412	2708	4	-	-	SYM
ftr-412	2708	5	3.10(a	3.10(a	NUM
ftr-412	2708	6	)	)	PUNCT
ftr-412	2708	7	)	)	PUNCT
ftr-412	2708	8	.	.	PUNCT
ftr-412	2709	1	e	e	X
ftr-412	2709	2	-	-	NOUN
ftr-412	2709	3	filing	filing	NOUN
ftr-412	2709	4	is	be	AUX
ftr-412	2709	5	mandatory	mandatory	ADJ
ftr-412	2709	6	when	when	SCONJ
ftr-412	2709	7	sales	sale	NOUN
ftr-412	2709	8	and	and	CCONJ
ftr-412	2709	9	use	use	VERB
ftr-412	2709	10	tax	tax	NOUN
ftr-412	2709	11	payments	payment	NOUN
ftr-412	2709	12	must	must	AUX
ftr-412	2709	13	be	be	AUX
ftr-412	2709	14	made	make	VERB
ftr-412	2709	15	by	by	ADP
ftr-412	2709	16	electronic	electronic	ADJ
ftr-412	2709	17	funds	fund	NOUN
ftr-412	2709	18	transfer	transfer	NOUN
ftr-412	2709	19	.	.	PUNCT
ftr-412	2710	1	eft	eft	PROPN
ftr-412	2710	2	is	be	AUX
ftr-412	2710	3	mandatory	mandatory	ADJ
ftr-412	2710	4	when	when	SCONJ
ftr-412	2710	5	the	the	DET
ftr-412	2710	6	taxpayer	taxpayer	NOUN
ftr-412	2710	7	has	have	VERB
ftr-412	2710	8	a	a	DET
ftr-412	2710	9	prior	prior	ADJ
ftr-412	2710	10	year	year	NOUN
ftr-412	2710	11	liability	liability	NOUN
ftr-412	2710	12	of	of	ADP
ftr-412	2710	13	$	$	SYM
ftr-412	2710	14	10,000	10,000	NUM
ftr-412	2710	15	or	or	CCONJ
ftr-412	2710	16	more	more	ADJ
ftr-412	2710	17	.	.	PUNCT
ftr-412	2711	1	(	(	PUNCT
ftr-412	2711	2	n.j	n.j	PROPN
ftr-412	2711	3	.	.	PROPN
ftr-412	2711	4	stat	stat	PROPN
ftr-412	2711	5	.	.	PUNCT
ftr-412	2712	1	ann	ann	PROPN
ftr-412	2712	2	.	.	PUNCT
ftr-412	2713	1	§	§	PROPN
ftr-412	2713	2	54:48	54:48	NUM
ftr-412	2713	3	-	-	SYM
ftr-412	2713	4	4.1	4.1	NUM
ftr-412	2713	5	)	)	PUNCT
ftr-412	2713	6	(	(	PUNCT
ftr-412	2713	7	4	4	X
ftr-412	2713	8	)	)	PUNCT
ftr-412	2713	9	any	any	DET
ftr-412	2713	10	person	person	NOUN
ftr-412	2713	11	required	require	VERB
ftr-412	2713	12	to	to	PART
ftr-412	2713	13	collect	collect	VERB
ftr-412	2713	14	sales	sale	NOUN
ftr-412	2713	15	tax	tax	NOUN
ftr-412	2713	16	as	as	SCONJ
ftr-412	2713	17	a	a	DET
ftr-412	2713	18	retailer	retailer	NOUN
ftr-412	2713	19	may	may	AUX
ftr-412	2713	20	request	request	VERB
ftr-412	2713	21	a	a	DET
ftr-412	2713	22	letter	letter	NOUN
ftr-412	2713	23	ruling	rule	VERB
ftr-412	2713	24	from	from	ADP
ftr-412	2713	25	the	the	DET
ftr-412	2713	26	regulatory	regulatory	ADJ
ftr-412	2713	27	services	service	NOUN
ftr-412	2713	28	branch	branch	NOUN
ftr-412	2713	29	of	of	ADP
ftr-412	2713	30	the	the	DET
ftr-412	2713	31	new	new	PROPN
ftr-412	2713	32	jersey	jersey	PROPN
ftr-412	2713	33	division	division	NOUN
ftr-412	2713	34	of	of	ADP
ftr-412	2713	35	taxation	taxation	NOUN
ftr-412	2713	36	seeking	seek	VERB
ftr-412	2713	37	clarification	clarification	NOUN
ftr-412	2713	38	of	of	ADP
ftr-412	2713	39	a	a	DET
ftr-412	2713	40	tax	tax	NOUN
ftr-412	2713	41	issue	issue	NOUN
ftr-412	2713	42	.	.	PUNCT
ftr-412	2714	1	no	no	DET
ftr-412	2714	2	provision	provision	NOUN
ftr-412	2714	3	is	be	AUX
ftr-412	2714	4	made	make	VERB
ftr-412	2714	5	for	for	ADP
ftr-412	2714	6	electronic	electronic	ADJ
ftr-412	2714	7	filing	filing	NOUN
ftr-412	2714	8	of	of	ADP
ftr-412	2714	9	ruling	rule	VERB
ftr-412	2714	10	requests	request	NOUN
ftr-412	2714	11	.	.	PUNCT
ftr-412	2715	1	in	in	ADP
ftr-412	2715	2	addition	addition	NOUN
ftr-412	2715	3	,	,	PUNCT
ftr-412	2715	4	because	because	SCONJ
ftr-412	2715	5	there	there	PRON
ftr-412	2715	6	is	be	VERB
ftr-412	2715	7	no	no	DET
ftr-412	2715	8	provision	provision	NOUN
ftr-412	2715	9	for	for	ADP
ftr-412	2715	10	digital	digital	ADJ
ftr-412	2715	11	case	case	NOUN
ftr-412	2715	12	handling	handling	NOUN
ftr-412	2715	13	,	,	PUNCT
ftr-412	2715	14	decision	decision	NOUN
ftr-412	2715	15	,	,	PUNCT
ftr-412	2715	16	and	and	CCONJ
ftr-412	2715	17	delivery	delivery	NOUN
ftr-412	2715	18	functions	function	NOUN
ftr-412	2715	19	,	,	PUNCT
ftr-412	2715	20	the	the	DET
ftr-412	2715	21	new	new	PROPN
ftr-412	2715	22	jersey	jersey	PROPN
ftr-412	2715	23	system	system	NOUN
ftr-412	2715	24	is	be	AUX
ftr-412	2715	25	not	not	PART
ftr-412	2715	26	fully	fully	ADV
ftr-412	2715	27	transactional	transactional	ADJ
ftr-412	2715	28	.	.	PUNCT
ftr-412	2716	1	746	746	NUM
ftr-412	2716	2	florida	florida	PROPN
ftr-412	2716	3	tax	tax	NOUN
ftr-412	2716	4	review	review	NOUN
ftr-412	2716	5	vol	vol	NOUN
ftr-412	2716	6	.	.	PUNCT
ftr-412	2717	1	7:10	7:10	NUM
ftr-412	2717	2	new	new	ADJ
ftr-412	2717	3	mexico	mexico	PROPN
ftr-412	2717	4	.	.	PUNCT
ftr-412	2718	1	tax	tax	PROPN
ftr-412	2718	2	administration	administration	PROPN
ftr-412	2718	3	&	&	CCONJ
ftr-412	2718	4	technology	technology	PROPN
ftr-412	2718	5	.	.	PUNCT
ftr-412	2719	1	new	new	PROPN
ftr-412	2719	2	mexico	mexico	PROPN
ftr-412	2719	3	is	be	AUX
ftr-412	2719	4	a	a	DET
ftr-412	2719	5	“	"	PUNCT
ftr-412	2719	6	stage	stage	NOUN
ftr-412	2719	7	2	2	NUM
ftr-412	2719	8	”	"	PUNCT
ftr-412	2719	9	benchmarked	benchmarke	VERB
ftr-412	2719	10	jurisdiction	jurisdiction	NOUN
ftr-412	2719	11	.	.	PUNCT
ftr-412	2720	1	(	(	PUNCT
ftr-412	2720	2	1	1	X
ftr-412	2720	3	)	)	PUNCT
ftr-412	2720	4	comprehensive	comprehensive	ADJ
ftr-412	2720	5	web	web	NOUN
ftr-412	2720	6	-	-	PUNCT
ftr-412	2720	7	based	base	VERB
ftr-412	2720	8	tax	tax	NOUN
ftr-412	2720	9	information	information	NOUN
ftr-412	2720	10	is	be	AUX
ftr-412	2720	11	provided	provide	VERB
ftr-412	2720	12	.	.	PUNCT
ftr-412	2721	1	(	(	PUNCT
ftr-412	2721	2	2	2	X
ftr-412	2721	3	)	)	PUNCT
ftr-412	2721	4	forms	form	NOUN
ftr-412	2721	5	,	,	PUNCT
ftr-412	2721	6	documents	document	NOUN
ftr-412	2721	7	and	and	CCONJ
ftr-412	2721	8	instructions	instruction	NOUN
ftr-412	2721	9	are	be	AUX
ftr-412	2721	10	available	available	ADJ
ftr-412	2721	11	on	on	ADP
ftr-412	2721	12	the	the	DET
ftr-412	2721	13	web	web	NOUN
ftr-412	2721	14	and	and	CCONJ
ftr-412	2721	15	can	can	AUX
ftr-412	2721	16	be	be	AUX
ftr-412	2721	17	downloaded	download	VERB
ftr-412	2721	18	at	at	ADP
ftr-412	2721	19	http://www.state.nm.us/tax/eser.htm	http://www.state.nm.us/tax/eser.htm	PROPN
ftr-412	2721	20	.	.	PUNCT
ftr-412	2722	1	(	(	PUNCT
ftr-412	2722	2	3	3	X
ftr-412	2722	3	)	)	PUNCT
ftr-412	2722	4	most	most	ADJ
ftr-412	2722	5	businesses	business	NOUN
ftr-412	2722	6	subject	subject	ADJ
ftr-412	2722	7	to	to	ADP
ftr-412	2722	8	the	the	DET
ftr-412	2722	9	gross	gross	ADJ
ftr-412	2722	10	receipts	receipt	NOUN
ftr-412	2722	11	tax	tax	NOUN
ftr-412	2722	12	may	may	AUX
ftr-412	2722	13	use	use	VERB
ftr-412	2722	14	electronic	electronic	ADJ
ftr-412	2722	15	returns	return	NOUN
ftr-412	2722	16	and	and	CCONJ
ftr-412	2722	17	payment	payment	NOUN
ftr-412	2722	18	options	option	NOUN
ftr-412	2722	19	,	,	PUNCT
ftr-412	2722	20	but	but	CCONJ
ftr-412	2722	21	not	not	PART
ftr-412	2722	22	13th	13th	NOUN
ftr-412	2722	23	month	month	NOUN
ftr-412	2722	24	returns	return	NOUN
ftr-412	2722	25	,	,	PUNCT
ftr-412	2722	26	those	those	PRON
ftr-412	2722	27	using	use	VERB
ftr-412	2722	28	special	special	ADJ
ftr-412	2722	29	rates	rate	NOUN
ftr-412	2722	30	,	,	PUNCT
ftr-412	2722	31	and	and	CCONJ
ftr-412	2722	32	all	all	DET
ftr-412	2722	33	amended	amend	VERB
ftr-412	2722	34	returns	return	NOUN
ftr-412	2722	35	.	.	PUNCT
ftr-412	2723	1	these	these	DET
ftr-412	2723	2	returns	return	NOUN
ftr-412	2723	3	must	must	AUX
ftr-412	2723	4	be	be	AUX
ftr-412	2723	5	filed	file	VERB
ftr-412	2723	6	on	on	ADP
ftr-412	2723	7	paper	paper	NOUN
ftr-412	2723	8	forms	form	NOUN
ftr-412	2723	9	.	.	PUNCT
ftr-412	2724	1	(	(	PUNCT
ftr-412	2724	2	see	see	VERB
ftr-412	2724	3	,	,	PUNCT
ftr-412	2724	4	“	"	PUNCT
ftr-412	2724	5	who	who	PRON
ftr-412	2724	6	can	can	AUX
ftr-412	2724	7	use	use	VERB
ftr-412	2724	8	this	this	DET
ftr-412	2724	9	system	system	NOUN
ftr-412	2724	10	”	"	PUNCT
ftr-412	2724	11	at	at	ADP
ftr-412	2724	12	https://ec3.state.nm.us/crs-net/help/whouse.htm	https://ec3.state.nm.us/crs-net/help/whouse.htm	PROPN
ftr-412	2724	13	)	)	PUNCT
ftr-412	2724	14	.	.	PUNCT
ftr-412	2725	1	(	(	PUNCT
ftr-412	2725	2	4	4	X
ftr-412	2725	3	)	)	PUNCT
ftr-412	2725	4	any	any	DET
ftr-412	2725	5	person	person	NOUN
ftr-412	2725	6	required	require	VERB
ftr-412	2725	7	to	to	PART
ftr-412	2725	8	collect	collect	VERB
ftr-412	2725	9	sales	sale	NOUN
ftr-412	2725	10	tax	tax	NOUN
ftr-412	2725	11	as	as	SCONJ
ftr-412	2725	12	a	a	DET
ftr-412	2725	13	retailer	retailer	NOUN
ftr-412	2725	14	may	may	AUX
ftr-412	2725	15	request	request	VERB
ftr-412	2725	16	a	a	DET
ftr-412	2725	17	letter	letter	NOUN
ftr-412	2725	18	ruling	ruling	NOUN
ftr-412	2725	19	seeking	seek	VERB
ftr-412	2725	20	clarification	clarification	NOUN
ftr-412	2725	21	of	of	ADP
ftr-412	2725	22	a	a	DET
ftr-412	2725	23	tax	tax	NOUN
ftr-412	2725	24	issue	issue	NOUN
ftr-412	2725	25	(	(	PUNCT
ftr-412	2725	26	n.m	n.m	PROPN
ftr-412	2725	27	.	.	PROPN
ftr-412	2725	28	stat	stat	PROPN
ftr-412	2725	29	.	.	PUNCT
ftr-412	2726	1	ann	ann	PROPN
ftr-412	2726	2	.	.	PUNCT
ftr-412	2727	1	§	§	PROPN
ftr-412	2727	2	9	9	NUM
ftr-412	2727	3	-	-	SYM
ftr-412	2727	4	11	11	NUM
ftr-412	2727	5	-	-	SYM
ftr-412	2727	6	6.2	6.2	NUM
ftr-412	2727	7	)	)	PUNCT
ftr-412	2727	8	.	.	PUNCT
ftr-412	2728	1	no	no	DET
ftr-412	2728	2	provision	provision	NOUN
ftr-412	2728	3	is	be	AUX
ftr-412	2728	4	made	make	VERB
ftr-412	2728	5	for	for	ADP
ftr-412	2728	6	electronic	electronic	ADJ
ftr-412	2728	7	filing	filing	NOUN
ftr-412	2728	8	of	of	ADP
ftr-412	2728	9	ruling	rule	VERB
ftr-412	2728	10	requests	request	NOUN
ftr-412	2728	11	.	.	PUNCT
ftr-412	2729	1	in	in	ADP
ftr-412	2729	2	addition	addition	NOUN
ftr-412	2729	3	,	,	PUNCT
ftr-412	2729	4	because	because	SCONJ
ftr-412	2729	5	there	there	PRON
ftr-412	2729	6	is	be	VERB
ftr-412	2729	7	no	no	DET
ftr-412	2729	8	provision	provision	NOUN
ftr-412	2729	9	for	for	ADP
ftr-412	2729	10	digital	digital	ADJ
ftr-412	2729	11	case	case	NOUN
ftr-412	2729	12	handling	handling	NOUN
ftr-412	2729	13	,	,	PUNCT
ftr-412	2729	14	decision	decision	NOUN
ftr-412	2729	15	,	,	PUNCT
ftr-412	2729	16	and	and	CCONJ
ftr-412	2729	17	delivery	delivery	NOUN
ftr-412	2729	18	functions	function	NOUN
ftr-412	2729	19	,	,	PUNCT
ftr-412	2729	20	the	the	DET
ftr-412	2729	21	new	new	PROPN
ftr-412	2729	22	mexico	mexico	PROPN
ftr-412	2729	23	system	system	NOUN
ftr-412	2729	24	is	be	AUX
ftr-412	2729	25	not	not	PART
ftr-412	2729	26	fully	fully	ADV
ftr-412	2729	27	transactional	transactional	ADJ
ftr-412	2729	28	.	.	PUNCT
ftr-412	2730	1	new	new	PROPN
ftr-412	2730	2	york	york	PROPN
ftr-412	2730	3	.	.	PUNCT
ftr-412	2731	1	tax	tax	PROPN
ftr-412	2731	2	administration	administration	PROPN
ftr-412	2731	3	&	&	CCONJ
ftr-412	2731	4	technology	technology	PROPN
ftr-412	2731	5	.	.	PUNCT
ftr-412	2732	1	new	new	PROPN
ftr-412	2732	2	york	york	PROPN
ftr-412	2732	3	is	be	AUX
ftr-412	2732	4	a	a	DET
ftr-412	2732	5	“	"	PUNCT
ftr-412	2732	6	stage	stage	NOUN
ftr-412	2732	7	3	3	NUM
ftr-412	2732	8	”	"	PUNCT
ftr-412	2732	9	benchmarked	benchmarke	VERB
ftr-412	2732	10	jurisdiction	jurisdiction	NOUN
ftr-412	2732	11	.	.	PUNCT
ftr-412	2733	1	(	(	PUNCT
ftr-412	2733	2	1	1	X
ftr-412	2733	3	)	)	PUNCT
ftr-412	2733	4	comprehensive	comprehensive	ADJ
ftr-412	2733	5	web	web	NOUN
ftr-412	2733	6	-	-	PUNCT
ftr-412	2733	7	based	base	VERB
ftr-412	2733	8	tax	tax	NOUN
ftr-412	2733	9	information	information	NOUN
ftr-412	2733	10	is	be	AUX
ftr-412	2733	11	provided	provide	VERB
ftr-412	2733	12	.	.	PUNCT
ftr-412	2734	1	(	(	PUNCT
ftr-412	2734	2	2	2	X
ftr-412	2734	3	)	)	PUNCT
ftr-412	2734	4	forms	form	NOUN
ftr-412	2734	5	,	,	PUNCT
ftr-412	2734	6	documents	document	NOUN
ftr-412	2734	7	and	and	CCONJ
ftr-412	2734	8	instructions	instruction	NOUN
ftr-412	2734	9	are	be	AUX
ftr-412	2734	10	available	available	ADJ
ftr-412	2734	11	on	on	ADP
ftr-412	2734	12	the	the	DET
ftr-412	2734	13	web	web	NOUN
ftr-412	2734	14	and	and	CCONJ
ftr-412	2734	15	can	can	AUX
ftr-412	2734	16	be	be	AUX
ftr-412	2734	17	downloaded	download	VERB
ftr-412	2734	18	at	at	ADP
ftr-412	2734	19	http://www.tax.state.ny.us/.	http://www.tax.state.ny.us/.	PROPN
ftr-412	2734	20	(	(	PUNCT
ftr-412	2734	21	3	3	X
ftr-412	2734	22	)	)	PUNCT
ftr-412	2734	23	all	all	DET
ftr-412	2734	24	businesses	business	NOUN
ftr-412	2734	25	may	may	AUX
ftr-412	2734	26	be	be	AUX
ftr-412	2734	27	voluntary	voluntary	ADJ
ftr-412	2734	28	participants	participant	NOUN
ftr-412	2734	29	in	in	ADP
ftr-412	2734	30	sales	sale	NOUN
ftr-412	2734	31	tax	tax	NOUN
ftr-412	2734	32	e	e	NOUN
ftr-412	2734	33	-	-	NOUN
ftr-412	2734	34	file	file	NOUN
ftr-412	2734	35	and	and	CCONJ
ftr-412	2734	36	e	e	NOUN
ftr-412	2734	37	-	-	NOUN
ftr-412	2734	38	payment	payment	NOUN
ftr-412	2734	39	options	option	NOUN
ftr-412	2734	40	.	.	PUNCT
ftr-412	2735	1	taxpayers	taxpayer	NOUN
ftr-412	2735	2	whose	whose	DET
ftr-412	2735	3	annual	annual	ADJ
ftr-412	2735	4	sales	sale	NOUN
ftr-412	2735	5	tax	tax	NOUN
ftr-412	2735	6	liability	liability	NOUN
ftr-412	2735	7	is	be	AUX
ftr-412	2735	8	more	more	ADJ
ftr-412	2735	9	than	than	ADP
ftr-412	2735	10	$	$	SYM
ftr-412	2735	11	500,000.00	500,000.00	NUM
ftr-412	2735	12	are	be	AUX
ftr-412	2735	13	required	require	VERB
ftr-412	2735	14	to	to	PART
ftr-412	2735	15	participate	participate	VERB
ftr-412	2735	16	.	.	PUNCT
ftr-412	2736	1	the	the	DET
ftr-412	2736	2	tax	tax	NOUN
ftr-412	2736	3	is	be	AUX
ftr-412	2736	4	to	to	PART
ftr-412	2736	5	be	be	AUX
ftr-412	2736	6	remitted	remit	VERB
ftr-412	2736	7	either	either	CCONJ
ftr-412	2736	8	via	via	ADP
ftr-412	2736	9	electronic	electronic	ADJ
ftr-412	2736	10	funds	fund	NOUN
ftr-412	2736	11	transfer	transfer	VERB
ftr-412	2736	12	or	or	CCONJ
ftr-412	2736	13	certified	certified	ADJ
ftr-412	2736	14	check	check	NOUN
ftr-412	2736	15	(	(	PUNCT
ftr-412	2736	16	n.y	n.y	PROPN
ftr-412	2736	17	.	.	PROPN
ftr-412	2736	18	dep’t	dep’t	PROPN
ftr-412	2736	19	.	.	PUNCT
ftr-412	2737	1	of	of	ADP
ftr-412	2737	2	tax	tax	NOUN
ftr-412	2737	3	and	and	CCONJ
ftr-412	2737	4	finance	finance	NOUN
ftr-412	2737	5	.	.	PUNCT
ftr-412	2737	6	,	,	PUNCT
ftr-412	2737	7	press	press	NOUN
ftr-412	2737	8	release	release	NOUN
ftr-412	2737	9	(	(	PUNCT
ftr-412	2737	10	nov	nov	PROPN
ftr-412	2737	11	.	.	PROPN
ftr-412	2737	12	20	20	NUM
ftr-412	2737	13	,	,	PUNCT
ftr-412	2737	14	2001	2001	NUM
ftr-412	2737	15	)	)	PUNCT
ftr-412	2737	16	)	)	PUNCT
ftr-412	2737	17	.	.	PUNCT
ftr-412	2738	1	(	(	PUNCT
ftr-412	2738	2	4	4	X
ftr-412	2738	3	)	)	PUNCT
ftr-412	2738	4	any	any	DET
ftr-412	2738	5	person	person	NOUN
ftr-412	2738	6	required	require	VERB
ftr-412	2738	7	to	to	PART
ftr-412	2738	8	collect	collect	VERB
ftr-412	2738	9	sales	sale	NOUN
ftr-412	2738	10	tax	tax	NOUN
ftr-412	2738	11	as	as	SCONJ
ftr-412	2738	12	a	a	DET
ftr-412	2738	13	retailer	retailer	NOUN
ftr-412	2738	14	may	may	AUX
ftr-412	2738	15	request	request	VERB
ftr-412	2738	16	an	an	DET
ftr-412	2738	17	advisory	advisory	ADJ
ftr-412	2738	18	opinion	opinion	NOUN
ftr-412	2738	19	seeking	seek	VERB
ftr-412	2738	20	clarification	clarification	NOUN
ftr-412	2738	21	of	of	ADP
ftr-412	2738	22	a	a	DET
ftr-412	2738	23	tax	tax	NOUN
ftr-412	2738	24	issue	issue	NOUN
ftr-412	2738	25	(	(	PUNCT
ftr-412	2738	26	n.y	n.y	PROPN
ftr-412	2738	27	.	.	PROPN
ftr-412	2738	28	comp	comp	PROPN
ftr-412	2738	29	.	.	PUNCT
ftr-412	2739	1	codes	codes	PROPN
ftr-412	2739	2	r.	r.	PROPN
ftr-412	2739	3	&	&	CCONJ
ftr-412	2739	4	regs	regs	PROPN
ftr-412	2739	5	.	.	PUNCT
ftr-412	2740	1	tit	tit	NOUN
ftr-412	2740	2	.	.	PUNCT
ftr-412	2741	1	20	20	NUM
ftr-412	2741	2	§	§	PROPN
ftr-412	2741	3	2376.2	2376.2	NUM
ftr-412	2741	4	)	)	PUNCT
ftr-412	2741	5	.	.	PUNCT
ftr-412	2742	1	no	no	DET
ftr-412	2742	2	provision	provision	NOUN
ftr-412	2742	3	is	be	AUX
ftr-412	2742	4	made	make	VERB
ftr-412	2742	5	for	for	ADP
ftr-412	2742	6	electronic	electronic	ADJ
ftr-412	2742	7	filing	filing	NOUN
ftr-412	2742	8	of	of	ADP
ftr-412	2742	9	ruling	rule	VERB
ftr-412	2742	10	requests	request	NOUN
ftr-412	2742	11	.	.	PUNCT
ftr-412	2743	1	in	in	ADP
ftr-412	2743	2	addition	addition	NOUN
ftr-412	2743	3	,	,	PUNCT
ftr-412	2743	4	because	because	SCONJ
ftr-412	2743	5	there	there	PRON
ftr-412	2743	6	is	be	VERB
ftr-412	2743	7	no	no	DET
ftr-412	2743	8	provision	provision	NOUN
ftr-412	2743	9	for	for	ADP
ftr-412	2743	10	digital	digital	ADJ
ftr-412	2743	11	case	case	NOUN
ftr-412	2743	12	handling	handling	NOUN
ftr-412	2743	13	,	,	PUNCT
ftr-412	2743	14	decision	decision	NOUN
ftr-412	2743	15	,	,	PUNCT
ftr-412	2743	16	and	and	CCONJ
ftr-412	2743	17	delivery	delivery	NOUN
ftr-412	2743	18	functions	function	NOUN
ftr-412	2743	19	,	,	PUNCT
ftr-412	2743	20	the	the	DET
ftr-412	2743	21	new	new	PROPN
ftr-412	2743	22	york	york	PROPN
ftr-412	2743	23	system	system	NOUN
ftr-412	2743	24	is	be	AUX
ftr-412	2743	25	not	not	PART
ftr-412	2743	26	fully	fully	ADV
ftr-412	2743	27	transactional	transactional	ADJ
ftr-412	2743	28	.	.	PUNCT
ftr-412	2744	1	although	although	SCONJ
ftr-412	2744	2	,	,	PUNCT
ftr-412	2744	3	through	through	ADP
ftr-412	2744	4	a	a	DET
ftr-412	2744	5	new	new	ADJ
ftr-412	2744	6	electronic	electronic	ADJ
ftr-412	2744	7	service	service	NOUN
ftr-412	2744	8	for	for	ADP
ftr-412	2744	9	sales	sale	NOUN
ftr-412	2744	10	taxes	taxis	NOUN
ftr-412	2744	11	taxpayers	taxpayer	NOUN
ftr-412	2744	12	can	can	AUX
ftr-412	2744	13	request	request	VERB
ftr-412	2744	14	a	a	DET
ftr-412	2744	15	password	password	NOUN
ftr-412	2744	16	to	to	PART
ftr-412	2744	17	view	view	VERB
ftr-412	2744	18	or	or	CCONJ
ftr-412	2744	19	pay	pay	VERB
ftr-412	2744	20	open	open	ADJ
ftr-412	2744	21	assessments	assessment	NOUN
ftr-412	2744	22	.	.	PUNCT
ftr-412	2745	1	north	north	PROPN
ftr-412	2745	2	carolina	carolina	PROPN
ftr-412	2745	3	.	.	PUNCT
ftr-412	2746	1	tax	tax	PROPN
ftr-412	2746	2	administration	administration	PROPN
ftr-412	2746	3	&	&	CCONJ
ftr-412	2746	4	technology	technology	PROPN
ftr-412	2746	5	.	.	PUNCT
ftr-412	2747	1	north	north	PROPN
ftr-412	2747	2	carolina	carolina	PROPN
ftr-412	2747	3	is	be	AUX
ftr-412	2747	4	a	a	DET
ftr-412	2747	5	“	"	PUNCT
ftr-412	2747	6	stage	stage	NOUN
ftr-412	2747	7	3	3	NUM
ftr-412	2747	8	”	"	PUNCT
ftr-412	2747	9	benchmarked	benchmarke	VERB
ftr-412	2747	10	jurisdiction	jurisdiction	NOUN
ftr-412	2747	11	.	.	PUNCT
ftr-412	2748	1	(	(	PUNCT
ftr-412	2748	2	1	1	X
ftr-412	2748	3	)	)	PUNCT
ftr-412	2748	4	comprehensive	comprehensive	ADJ
ftr-412	2748	5	web	web	NOUN
ftr-412	2748	6	-	-	PUNCT
ftr-412	2748	7	based	base	VERB
ftr-412	2748	8	tax	tax	NOUN
ftr-412	2748	9	information	information	NOUN
ftr-412	2748	10	is	be	AUX
ftr-412	2748	11	provided	provide	VERB
ftr-412	2748	12	.	.	PUNCT
ftr-412	2749	1	(	(	PUNCT
ftr-412	2749	2	2	2	X
ftr-412	2749	3	)	)	PUNCT
ftr-412	2749	4	forms	form	NOUN
ftr-412	2749	5	,	,	PUNCT
ftr-412	2749	6	documents	document	NOUN
ftr-412	2749	7	and	and	CCONJ
ftr-412	2749	8	instructions	instruction	NOUN
ftr-412	2749	9	are	be	AUX
ftr-412	2749	10	available	available	ADJ
ftr-412	2749	11	on	on	ADP
ftr-412	2749	12	the	the	DET
ftr-412	2749	13	web	web	NOUN
ftr-412	2749	14	and	and	CCONJ
ftr-412	2749	15	can	can	AUX
ftr-412	2749	16	be	be	AUX
ftr-412	2749	17	downloaded	download	VERB
ftr-412	2749	18	at	at	ADP
ftr-412	2749	19	http://www.dor.state.nc.us/.	http://www.dor.state.nc.us/.	PROPN
ftr-412	2749	20	(	(	PUNCT
ftr-412	2749	21	3	3	X
ftr-412	2749	22	)	)	PUNCT
ftr-412	2749	23	all	all	DET
ftr-412	2749	24	businesses	business	NOUN
ftr-412	2749	25	may	may	AUX
ftr-412	2749	26	voluntarily	voluntarily	ADV
ftr-412	2749	27	participant	participant	VERB
ftr-412	2749	28	in	in	ADP
ftr-412	2749	29	sales	sale	NOUN
ftr-412	2749	30	tax	tax	NOUN
ftr-412	2749	31	e	e	NOUN
ftr-412	2749	32	-	-	NOUN
ftr-412	2749	33	file	file	NOUN
ftr-412	2749	34	and	and	CCONJ
ftr-412	2749	35	e	e	NOUN
ftr-412	2749	36	-	-	NOUN
ftr-412	2749	37	payment	payment	NOUN
ftr-412	2749	38	options	option	NOUN
ftr-412	2749	39	.	.	PUNCT
ftr-412	2750	1	(	(	PUNCT
ftr-412	2750	2	n.c	n.c	PROPN
ftr-412	2750	3	.	.	PROPN
ftr-412	2750	4	dep’t	dep’t	PROPN
ftr-412	2750	5	.	.	PUNCT
ftr-412	2751	1	of	of	ADP
ftr-412	2751	2	rev	rev	PROPN
ftr-412	2751	3	.	.	PROPN
ftr-412	2751	4	,	,	PUNCT
ftr-412	2751	5	online	online	ADJ
ftr-412	2751	6	filing	filing	NOUN
ftr-412	2751	7	and	and	CCONJ
ftr-412	2751	8	payments	payment	NOUN
ftr-412	2751	9	,	,	PUNCT
ftr-412	2751	10	sales	sale	NOUN
ftr-412	2751	11	and	and	CCONJ
ftr-412	2751	12	use	use	VERB
ftr-412	2751	13	tax	tax	NOUN
ftr-412	2751	14	(	(	PUNCT
ftr-412	2751	15	nov	nov	PROPN
ftr-412	2751	16	.	.	PROPN
ftr-412	2751	17	18	18	NUM
ftr-412	2751	18	,	,	PUNCT
ftr-412	2751	19	2002	2002	NUM
ftr-412	2751	20	)	)	PUNCT
ftr-412	2751	21	)	)	PUNCT
ftr-412	2751	22	.	.	PUNCT
ftr-412	2752	1	(	(	PUNCT
ftr-412	2752	2	4	4	X
ftr-412	2752	3	)	)	PUNCT
ftr-412	2752	4	any	any	DET
ftr-412	2752	5	person	person	NOUN
ftr-412	2752	6	required	require	VERB
ftr-412	2752	7	to	to	PART
ftr-412	2752	8	collect	collect	VERB
ftr-412	2752	9	sales	sale	NOUN
ftr-412	2752	10	tax	tax	NOUN
ftr-412	2752	11	as	as	SCONJ
ftr-412	2752	12	a	a	DET
ftr-412	2752	13	retailer	retailer	NOUN
ftr-412	2752	14	may	may	AUX
ftr-412	2752	15	request	request	VERB
ftr-412	2752	16	an	an	DET
ftr-412	2752	17	advisory	advisory	ADJ
ftr-412	2752	18	opinion	opinion	NOUN
ftr-412	2752	19	seeking	seek	VERB
ftr-412	2752	20	clarification	clarification	NOUN
ftr-412	2752	21	of	of	ADP
ftr-412	2752	22	a	a	DET
ftr-412	2752	23	tax	tax	NOUN
ftr-412	2752	24	issue	issue	NOUN
ftr-412	2752	25	(	(	PUNCT
ftr-412	2752	26	n.c	n.c	PROPN
ftr-412	2752	27	.	.	PROPN
ftr-412	2752	28	gen	gen	PROPN
ftr-412	2752	29	.	.	PROPN
ftr-412	2752	30	stat	stat	PROPN
ftr-412	2752	31	.	.	PUNCT
ftr-412	2753	1	§	§	PROPN
ftr-412	2753	2	105	105	NUM
ftr-412	2753	3	-	-	SYM
ftr-412	2753	4	264.43	264.43	NUM
ftr-412	2753	5	)	)	PUNCT
ftr-412	2753	6	.	.	PUNCT
ftr-412	2754	1	no	no	DET
ftr-412	2754	2	provision	provision	NOUN
ftr-412	2754	3	is	be	AUX
ftr-412	2754	4	made	make	VERB
ftr-412	2754	5	for	for	ADP
ftr-412	2754	6	electronic	electronic	ADJ
ftr-412	2754	7	filing	filing	NOUN
ftr-412	2754	8	of	of	ADP
ftr-412	2754	9	ruling	rule	VERB
ftr-412	2754	10	requests	request	NOUN
ftr-412	2754	11	.	.	PUNCT
ftr-412	2755	1	in	in	ADP
ftr-412	2755	2	addition	addition	NOUN
ftr-412	2755	3	,	,	PUNCT
ftr-412	2755	4	because	because	SCONJ
ftr-412	2755	5	there	there	PRON
ftr-412	2755	6	is	be	VERB
ftr-412	2755	7	no	no	DET
ftr-412	2755	8	provision	provision	NOUN
ftr-412	2755	9	for	for	ADP
ftr-412	2755	10	digital	digital	ADJ
ftr-412	2755	11	case	case	NOUN
ftr-412	2755	12	handling	handling	NOUN
ftr-412	2755	13	,	,	PUNCT
ftr-412	2755	14	decision	decision	NOUN
ftr-412	2755	15	,	,	PUNCT
ftr-412	2755	16	and	and	CCONJ
ftr-412	2755	17	delivery	delivery	NOUN
ftr-412	2755	18	functions	function	NOUN
ftr-412	2755	19	,	,	PUNCT
ftr-412	2755	20	the	the	DET
ftr-412	2755	21	north	north	PROPN
ftr-412	2755	22	carolina	carolina	PROPN
ftr-412	2755	23	system	system	NOUN
ftr-412	2755	24	is	be	AUX
ftr-412	2755	25	not	not	PART
ftr-412	2755	26	fully	fully	ADV
ftr-412	2755	27	transactional	transactional	ADJ
ftr-412	2755	28	.	.	PUNCT
ftr-412	2756	1	north	north	NOUN
ftr-412	2756	2	dakota	dakota	PROPN
ftr-412	2756	3	.	.	PUNCT
ftr-412	2757	1	tax	tax	PROPN
ftr-412	2757	2	administration	administration	PROPN
ftr-412	2757	3	&	&	CCONJ
ftr-412	2757	4	technology	technology	PROPN
ftr-412	2757	5	.	.	PUNCT
ftr-412	2758	1	north	north	PROPN
ftr-412	2758	2	dakota	dakota	PROPN
ftr-412	2758	3	is	be	AUX
ftr-412	2758	4	a	a	DET
ftr-412	2758	5	“	"	PUNCT
ftr-412	2758	6	stage	stage	NOUN
ftr-412	2758	7	3	3	NUM
ftr-412	2758	8	”	"	PUNCT
ftr-412	2758	9	benchmarked	benchmarke	VERB
ftr-412	2758	10	jurisdiction	jurisdiction	NOUN
ftr-412	2758	11	.	.	PUNCT
ftr-412	2759	1	(	(	PUNCT
ftr-412	2759	2	1	1	X
ftr-412	2759	3	)	)	PUNCT
ftr-412	2759	4	comprehensive	comprehensive	ADJ
ftr-412	2759	5	web	web	NOUN
ftr-412	2759	6	-	-	PUNCT
ftr-412	2759	7	based	base	VERB
ftr-412	2759	8	tax	tax	NOUN
ftr-412	2759	9	information	information	NOUN
ftr-412	2759	10	is	be	AUX
ftr-412	2759	11	2006	2006	NUM
ftr-412	2759	12	]	]	PUNCT
ftr-412	2759	13	biometrics	biometric	NOUN
ftr-412	2759	14	:	:	PUNCT
ftr-412	2759	15	solving	solve	VERB
ftr-412	2759	16	the	the	DET
ftr-412	2759	17	regressivity	regressivity	NOUN
ftr-412	2759	18	of	of	ADP
ftr-412	2759	19	vats	vat	NOUN
ftr-412	2759	20	and	and	CCONJ
ftr-412	2759	21	rsts	rst	NOUN
ftr-412	2759	22	747	747	NUM
ftr-412	2759	23	provided	provide	VERB
ftr-412	2759	24	.	.	PUNCT
ftr-412	2760	1	(	(	PUNCT
ftr-412	2760	2	2	2	X
ftr-412	2760	3	)	)	PUNCT
ftr-412	2760	4	forms	form	NOUN
ftr-412	2760	5	,	,	PUNCT
ftr-412	2760	6	documents	document	NOUN
ftr-412	2760	7	and	and	CCONJ
ftr-412	2760	8	instructions	instruction	NOUN
ftr-412	2760	9	are	be	AUX
ftr-412	2760	10	available	available	ADJ
ftr-412	2760	11	on	on	ADP
ftr-412	2760	12	the	the	DET
ftr-412	2760	13	web	web	NOUN
ftr-412	2760	14	and	and	CCONJ
ftr-412	2760	15	can	can	AUX
ftr-412	2760	16	be	be	AUX
ftr-412	2760	17	downloaded	download	VERB
ftr-412	2760	18	at	at	ADP
ftr-412	2760	19	http://www.nd.gov/tax/.	http://www.nd.gov/tax/.	PROPN
ftr-412	2760	20	(	(	PUNCT
ftr-412	2760	21	3	3	NUM
ftr-412	2760	22	)	)	PUNCT
ftr-412	2760	23	north	north	NOUN
ftr-412	2760	24	dakota	dakota	PROPN
ftr-412	2760	25	sales	sale	NOUN
ftr-412	2760	26	tax	tax	NOUN
ftr-412	2760	27	returns	return	NOUN
ftr-412	2760	28	may	may	AUX
ftr-412	2760	29	be	be	AUX
ftr-412	2760	30	filed	file	VERB
ftr-412	2760	31	on	on	ADP
ftr-412	2760	32	the	the	DET
ftr-412	2760	33	internet	internet	NOUN
ftr-412	2760	34	using	use	VERB
ftr-412	2760	35	sales	sale	NOUN
ftr-412	2760	36	tax	tax	NOUN
ftr-412	2760	37	webfile	webfile	NOUN
ftr-412	2760	38	.	.	PUNCT
ftr-412	2761	1	webfile	webfile	NOUN
ftr-412	2761	2	is	be	AUX
ftr-412	2761	3	accessible	accessible	ADJ
ftr-412	2761	4	on	on	ADP
ftr-412	2761	5	the	the	DET
ftr-412	2761	6	office	office	NOUN
ftr-412	2761	7	of	of	ADP
ftr-412	2761	8	the	the	DET
ftr-412	2761	9	state	state	NOUN
ftr-412	2761	10	tax	tax	NOUN
ftr-412	2761	11	commissioner	commissioner	NOUN
ftr-412	2761	12	’s	’s	PART
ftr-412	2761	13	website	website	NOUN
ftr-412	2761	14	.	.	PUNCT
ftr-412	2762	1	sales	sale	NOUN
ftr-412	2762	2	and	and	CCONJ
ftr-412	2762	3	use	use	VERB
ftr-412	2762	4	tax	tax	NOUN
ftr-412	2762	5	permit	permit	NOUN
ftr-412	2762	6	holders	holder	NOUN
ftr-412	2762	7	may	may	AUX
ftr-412	2762	8	pay	pay	VERB
ftr-412	2762	9	the	the	DET
ftr-412	2762	10	tax	tax	NOUN
ftr-412	2762	11	over	over	ADP
ftr-412	2762	12	the	the	DET
ftr-412	2762	13	internet	internet	NOUN
ftr-412	2762	14	using	use	VERB
ftr-412	2762	15	a	a	DET
ftr-412	2762	16	secure	secure	ADJ
ftr-412	2762	17	webfile	webfile	ADJ
ftr-412	2762	18	system	system	NOUN
ftr-412	2762	19	.	.	PUNCT
ftr-412	2763	1	webfile	webfile	ADJ
ftr-412	2763	2	payments	payment	NOUN
ftr-412	2763	3	are	be	AUX
ftr-412	2763	4	submitted	submit	VERB
ftr-412	2763	5	by	by	ADP
ftr-412	2763	6	check	check	NOUN
ftr-412	2763	7	,	,	PUNCT
ftr-412	2763	8	automated	automated	ADJ
ftr-412	2763	9	clearinghouse	clearinghouse	NOUN
ftr-412	2763	10	(	(	PUNCT
ftr-412	2763	11	ach	ach	NOUN
ftr-412	2763	12	)	)	PUNCT
ftr-412	2763	13	debit	debit	NOUN
ftr-412	2763	14	,	,	PUNCT
ftr-412	2763	15	ach	ach	PROPN
ftr-412	2763	16	credit	credit	NOUN
ftr-412	2763	17	(	(	PUNCT
ftr-412	2763	18	n.d	n.d	PROPN
ftr-412	2763	19	.	.	PROPN
ftr-412	2763	20	office	office	NOUN
ftr-412	2763	21	of	of	ADP
ftr-412	2763	22	the	the	DET
ftr-412	2763	23	state	state	NOUN
ftr-412	2763	24	tax	tax	NOUN
ftr-412	2763	25	comm	comm	NOUN
ftr-412	2763	26	.	.	PUNCT
ftr-412	2764	1	,	,	PUNCT
ftr-412	2764	2	sales	sale	NOUN
ftr-412	2764	3	tax	tax	NOUN
ftr-412	2764	4	newsletter	newsletter	NOUN
ftr-412	2764	5	(	(	PUNCT
ftr-412	2764	6	mar	mar	PROPN
ftr-412	2764	7	.	.	PROPN
ftr-412	2764	8	2006	2006	NUM
ftr-412	2764	9	)	)	PUNCT
ftr-412	2764	10	)	)	PUNCT
ftr-412	2764	11	.	.	PUNCT
ftr-412	2765	1	(	(	PUNCT
ftr-412	2765	2	4	4	X
ftr-412	2765	3	)	)	PUNCT
ftr-412	2765	4	any	any	DET
ftr-412	2765	5	person	person	NOUN
ftr-412	2765	6	required	require	VERB
ftr-412	2765	7	to	to	PART
ftr-412	2765	8	collect	collect	VERB
ftr-412	2765	9	sales	sale	NOUN
ftr-412	2765	10	tax	tax	NOUN
ftr-412	2765	11	as	as	SCONJ
ftr-412	2765	12	a	a	DET
ftr-412	2765	13	retailer	retailer	NOUN
ftr-412	2765	14	may	may	AUX
ftr-412	2765	15	request	request	VERB
ftr-412	2765	16	an	an	DET
ftr-412	2765	17	advisory	advisory	ADJ
ftr-412	2765	18	opinion	opinion	NOUN
ftr-412	2765	19	from	from	ADP
ftr-412	2765	20	the	the	DET
ftr-412	2765	21	research	research	NOUN
ftr-412	2765	22	and	and	CCONJ
ftr-412	2765	23	statistics	statistic	NOUN
ftr-412	2765	24	section	section	NOUN
ftr-412	2765	25	seeking	seek	VERB
ftr-412	2765	26	clarification	clarification	NOUN
ftr-412	2765	27	of	of	ADP
ftr-412	2765	28	a	a	DET
ftr-412	2765	29	tax	tax	NOUN
ftr-412	2765	30	issue	issue	NOUN
ftr-412	2765	31	(	(	PUNCT
ftr-412	2765	32	n.d	n.d	PROPN
ftr-412	2765	33	.	.	PROPN
ftr-412	2765	34	cent	cent	NOUN
ftr-412	2765	35	.	.	PUNCT
ftr-412	2766	1	code	code	PROPN
ftr-412	2766	2	§	§	PROPN
ftr-412	2766	3	§	§	PROPN
ftr-412	2766	4	57	57	NUM
ftr-412	2766	5	-	-	SYM
ftr-412	2766	6	39.2	39.2	NUM
ftr-412	2766	7	-	-	PUNCT
ftr-412	2766	8	19	19	NUM
ftr-412	2766	9	&	&	CCONJ
ftr-412	2766	10	57	57	NUM
ftr-412	2766	11	-	-	SYM
ftr-412	2766	12	40.2	40.2	NUM
ftr-412	2766	13	-	-	PUNCT
ftr-412	2766	14	13	13	NUM
ftr-412	2766	15	)	)	PUNCT
ftr-412	2766	16	.	.	PUNCT
ftr-412	2767	1	no	no	DET
ftr-412	2767	2	provision	provision	NOUN
ftr-412	2767	3	is	be	AUX
ftr-412	2767	4	made	make	VERB
ftr-412	2767	5	for	for	ADP
ftr-412	2767	6	electronic	electronic	ADJ
ftr-412	2767	7	filing	filing	NOUN
ftr-412	2767	8	of	of	ADP
ftr-412	2767	9	ruling	rule	VERB
ftr-412	2767	10	requests	request	NOUN
ftr-412	2767	11	.	.	PUNCT
ftr-412	2768	1	in	in	ADP
ftr-412	2768	2	addition	addition	NOUN
ftr-412	2768	3	,	,	PUNCT
ftr-412	2768	4	because	because	SCONJ
ftr-412	2768	5	there	there	PRON
ftr-412	2768	6	is	be	VERB
ftr-412	2768	7	no	no	DET
ftr-412	2768	8	provision	provision	NOUN
ftr-412	2768	9	for	for	ADP
ftr-412	2768	10	digital	digital	ADJ
ftr-412	2768	11	case	case	NOUN
ftr-412	2768	12	handling	handling	NOUN
ftr-412	2768	13	,	,	PUNCT
ftr-412	2768	14	decision	decision	NOUN
ftr-412	2768	15	,	,	PUNCT
ftr-412	2768	16	and	and	CCONJ
ftr-412	2768	17	delivery	delivery	NOUN
ftr-412	2768	18	functions	function	NOUN
ftr-412	2768	19	,	,	PUNCT
ftr-412	2768	20	the	the	DET
ftr-412	2768	21	north	north	NOUN
ftr-412	2768	22	dakota	dakota	PROPN
ftr-412	2768	23	system	system	NOUN
ftr-412	2768	24	is	be	AUX
ftr-412	2768	25	not	not	PART
ftr-412	2768	26	fully	fully	ADV
ftr-412	2768	27	transactional	transactional	ADJ
ftr-412	2768	28	.	.	PUNCT
ftr-412	2769	1	ohio	ohio	PROPN
ftr-412	2769	2	.	.	PUNCT
ftr-412	2770	1	tax	tax	PROPN
ftr-412	2770	2	administration	administration	PROPN
ftr-412	2770	3	&	&	CCONJ
ftr-412	2770	4	technology	technology	PROPN
ftr-412	2770	5	.	.	PUNCT
ftr-412	2771	1	ohio	ohio	PROPN
ftr-412	2771	2	is	be	AUX
ftr-412	2771	3	a	a	DET
ftr-412	2771	4	“	"	PUNCT
ftr-412	2771	5	stage	stage	NOUN
ftr-412	2771	6	3	3	NUM
ftr-412	2771	7	”	"	PUNCT
ftr-412	2771	8	benchmarked	benchmarke	VERB
ftr-412	2771	9	jurisdiction	jurisdiction	NOUN
ftr-412	2771	10	.	.	PUNCT
ftr-412	2772	1	(	(	PUNCT
ftr-412	2772	2	1	1	X
ftr-412	2772	3	)	)	PUNCT
ftr-412	2772	4	comprehensive	comprehensive	ADJ
ftr-412	2772	5	web	web	NOUN
ftr-412	2772	6	-	-	PUNCT
ftr-412	2772	7	based	base	VERB
ftr-412	2772	8	tax	tax	NOUN
ftr-412	2772	9	information	information	NOUN
ftr-412	2772	10	is	be	AUX
ftr-412	2772	11	provided	provide	VERB
ftr-412	2772	12	.	.	PUNCT
ftr-412	2773	1	(	(	PUNCT
ftr-412	2773	2	2	2	X
ftr-412	2773	3	)	)	PUNCT
ftr-412	2773	4	forms	form	NOUN
ftr-412	2773	5	,	,	PUNCT
ftr-412	2773	6	documents	document	NOUN
ftr-412	2773	7	and	and	CCONJ
ftr-412	2773	8	instructions	instruction	NOUN
ftr-412	2773	9	are	be	AUX
ftr-412	2773	10	available	available	ADJ
ftr-412	2773	11	on	on	ADP
ftr-412	2773	12	the	the	DET
ftr-412	2773	13	web	web	NOUN
ftr-412	2773	14	and	and	CCONJ
ftr-412	2773	15	can	can	AUX
ftr-412	2773	16	be	be	AUX
ftr-412	2773	17	downloaded	download	VERB
ftr-412	2773	18	at	at	ADP
ftr-412	2773	19	http://tax.ohio.gov/.	http://tax.ohio.gov/.	NOUN
ftr-412	2773	20	(	(	PUNCT
ftr-412	2773	21	3	3	NUM
ftr-412	2773	22	)	)	PUNCT
ftr-412	2773	23	ohio	ohio	PROPN
ftr-412	2773	24	provides	provide	VERB
ftr-412	2773	25	for	for	ADP
ftr-412	2773	26	both	both	CCONJ
ftr-412	2773	27	electronic	electronic	ADJ
ftr-412	2773	28	payment	payment	NOUN
ftr-412	2773	29	and	and	CCONJ
ftr-412	2773	30	electronic	electronic	ADJ
ftr-412	2773	31	filing	filing	NOUN
ftr-412	2773	32	of	of	ADP
ftr-412	2773	33	returns	return	NOUN
ftr-412	2773	34	.	.	PUNCT
ftr-412	2774	1	the	the	DET
ftr-412	2774	2	system	system	NOUN
ftr-412	2774	3	is	be	AUX
ftr-412	2774	4	voluntary	voluntary	ADJ
ftr-412	2774	5	unless	unless	SCONJ
ftr-412	2774	6	amounts	amount	NOUN
ftr-412	2774	7	exceed	exceed	VERB
ftr-412	2774	8	$	$	SYM
ftr-412	2774	9	75,000	75,000	NUM
ftr-412	2774	10	(	(	PUNCT
ftr-412	2774	11	ohio	ohio	PROPN
ftr-412	2774	12	rev	rev	PROPN
ftr-412	2774	13	.	.	PROPN
ftr-412	2774	14	code	code	PROPN
ftr-412	2774	15	ann	ann	PROPN
ftr-412	2774	16	.	.	PUNCT
ftr-412	2775	1	§	§	PROPN
ftr-412	2775	2	§	§	PROPN
ftr-412	2775	3	5739.02	5739.02	NUM
ftr-412	2775	4	;	;	PUNCT
ftr-412	2775	5	5739.122	5739.122	NUM
ftr-412	2775	6	;	;	PUNCT
ftr-412	2775	7	5739.12	5739.12	NUM
ftr-412	2775	8	;	;	PUNCT
ftr-412	2775	9	5741.12	5741.12	NUM
ftr-412	2775	10	;	;	PUNCT
ftr-412	2775	11	5741.121	5741.121	NUM
ftr-412	2775	12	)	)	PUNCT
ftr-412	2775	13	.	.	PUNCT
ftr-412	2776	1	(	(	PUNCT
ftr-412	2776	2	4	4	X
ftr-412	2776	3	)	)	PUNCT
ftr-412	2776	4	any	any	DET
ftr-412	2776	5	person	person	NOUN
ftr-412	2776	6	required	require	VERB
ftr-412	2776	7	to	to	PART
ftr-412	2776	8	collect	collect	VERB
ftr-412	2776	9	sales	sale	NOUN
ftr-412	2776	10	tax	tax	NOUN
ftr-412	2776	11	as	as	SCONJ
ftr-412	2776	12	a	a	DET
ftr-412	2776	13	retailer	retailer	NOUN
ftr-412	2776	14	may	may	AUX
ftr-412	2776	15	request	request	VERB
ftr-412	2776	16	an	an	DET
ftr-412	2776	17	advisory	advisory	ADJ
ftr-412	2776	18	opinion	opinion	NOUN
ftr-412	2776	19	seeking	seek	VERB
ftr-412	2776	20	clarification	clarification	NOUN
ftr-412	2776	21	of	of	ADP
ftr-412	2776	22	a	a	DET
ftr-412	2776	23	tax	tax	NOUN
ftr-412	2776	24	issue	issue	NOUN
ftr-412	2776	25	(	(	PUNCT
ftr-412	2776	26	ohio	ohio	PROPN
ftr-412	2776	27	rev	rev	PROPN
ftr-412	2776	28	.	.	PROPN
ftr-412	2776	29	code	code	PROPN
ftr-412	2776	30	ann	ann	PROPN
ftr-412	2776	31	.	.	PUNCT
ftr-412	2777	1	§	§	PROPN
ftr-412	2777	2	5703.53	5703.53	NUM
ftr-412	2777	3	)	)	PUNCT
ftr-412	2777	4	.	.	PUNCT
ftr-412	2778	1	no	no	DET
ftr-412	2778	2	provision	provision	NOUN
ftr-412	2778	3	is	be	AUX
ftr-412	2778	4	made	make	VERB
ftr-412	2778	5	for	for	ADP
ftr-412	2778	6	electronic	electronic	ADJ
ftr-412	2778	7	filing	filing	NOUN
ftr-412	2778	8	of	of	ADP
ftr-412	2778	9	ruling	rule	VERB
ftr-412	2778	10	requests	request	NOUN
ftr-412	2778	11	.	.	PUNCT
ftr-412	2779	1	in	in	ADP
ftr-412	2779	2	addition	addition	NOUN
ftr-412	2779	3	,	,	PUNCT
ftr-412	2779	4	because	because	SCONJ
ftr-412	2779	5	there	there	PRON
ftr-412	2779	6	is	be	VERB
ftr-412	2779	7	no	no	DET
ftr-412	2779	8	provision	provision	NOUN
ftr-412	2779	9	for	for	ADP
ftr-412	2779	10	digital	digital	ADJ
ftr-412	2779	11	case	case	NOUN
ftr-412	2779	12	handling	handling	NOUN
ftr-412	2779	13	,	,	PUNCT
ftr-412	2779	14	decision	decision	NOUN
ftr-412	2779	15	,	,	PUNCT
ftr-412	2779	16	and	and	CCONJ
ftr-412	2779	17	delivery	delivery	NOUN
ftr-412	2779	18	functions	function	NOUN
ftr-412	2779	19	,	,	PUNCT
ftr-412	2779	20	the	the	DET
ftr-412	2779	21	ohio	ohio	PROPN
ftr-412	2779	22	system	system	NOUN
ftr-412	2779	23	is	be	AUX
ftr-412	2779	24	not	not	PART
ftr-412	2779	25	fully	fully	ADV
ftr-412	2779	26	transactional	transactional	ADJ
ftr-412	2779	27	.	.	PUNCT
ftr-412	2780	1	oklahoma	oklahoma	PROPN
ftr-412	2780	2	.	.	PUNCT
ftr-412	2781	1	tax	tax	PROPN
ftr-412	2781	2	administration	administration	PROPN
ftr-412	2781	3	&	&	CCONJ
ftr-412	2781	4	technology	technology	PROPN
ftr-412	2781	5	.	.	PUNCT
ftr-412	2782	1	oklahoma	oklahoma	PROPN
ftr-412	2782	2	is	be	AUX
ftr-412	2782	3	a	a	DET
ftr-412	2782	4	“	"	PUNCT
ftr-412	2782	5	stage	stage	NOUN
ftr-412	2782	6	3	3	NUM
ftr-412	2782	7	”	"	PUNCT
ftr-412	2782	8	benchmarked	benchmarke	VERB
ftr-412	2782	9	jurisdiction	jurisdiction	NOUN
ftr-412	2782	10	.	.	PUNCT
ftr-412	2783	1	(	(	PUNCT
ftr-412	2783	2	1	1	X
ftr-412	2783	3	)	)	PUNCT
ftr-412	2783	4	comprehensive	comprehensive	ADJ
ftr-412	2783	5	web	web	NOUN
ftr-412	2783	6	-	-	PUNCT
ftr-412	2783	7	based	base	VERB
ftr-412	2783	8	tax	tax	NOUN
ftr-412	2783	9	information	information	NOUN
ftr-412	2783	10	is	be	AUX
ftr-412	2783	11	provided	provide	VERB
ftr-412	2783	12	.	.	PUNCT
ftr-412	2784	1	(	(	PUNCT
ftr-412	2784	2	2	2	X
ftr-412	2784	3	)	)	PUNCT
ftr-412	2784	4	forms	form	NOUN
ftr-412	2784	5	,	,	PUNCT
ftr-412	2784	6	documents	document	NOUN
ftr-412	2784	7	and	and	CCONJ
ftr-412	2784	8	instructions	instruction	NOUN
ftr-412	2784	9	are	be	AUX
ftr-412	2784	10	available	available	ADJ
ftr-412	2784	11	on	on	ADP
ftr-412	2784	12	the	the	DET
ftr-412	2784	13	web	web	NOUN
ftr-412	2784	14	and	and	CCONJ
ftr-412	2784	15	can	can	AUX
ftr-412	2784	16	be	be	AUX
ftr-412	2784	17	downloaded	download	VERB
ftr-412	2784	18	at	at	ADP
ftr-412	2784	19	http://www.oktax.state.ok.us/.	http://www.oktax.state.ok.us/.	NOUN
ftr-412	2784	20	(	(	PUNCT
ftr-412	2784	21	3	3	NUM
ftr-412	2784	22	)	)	PUNCT
ftr-412	2784	23	the	the	DET
ftr-412	2784	24	oklahoma	oklahoma	PROPN
ftr-412	2784	25	quicktax	quicktax	PROPN
ftr-412	2784	26	system	system	NOUN
ftr-412	2784	27	accepts	accept	VERB
ftr-412	2784	28	e	e	NOUN
ftr-412	2784	29	-	-	NOUN
ftr-412	2784	30	returns	return	NOUN
ftr-412	2784	31	from	from	ADP
ftr-412	2784	32	all	all	DET
ftr-412	2784	33	taxpayers	taxpayer	NOUN
ftr-412	2784	34	.	.	PUNCT
ftr-412	2785	1	in	in	ADP
ftr-412	2785	2	its	its	PRON
ftr-412	2785	3	voluntary	voluntary	ADJ
ftr-412	2785	4	aspect	aspect	NOUN
ftr-412	2785	5	,	,	PUNCT
ftr-412	2785	6	taxpayers	taxpayer	NOUN
ftr-412	2785	7	electing	elect	VERB
ftr-412	2785	8	to	to	PART
ftr-412	2785	9	file	file	VERB
ftr-412	2785	10	and	and	CCONJ
ftr-412	2785	11	remit	remit	VERB
ftr-412	2785	12	under	under	ADP
ftr-412	2785	13	the	the	DET
ftr-412	2785	14	eft	eft	PROPN
ftr-412	2785	15	program	program	NOUN
ftr-412	2785	16	must	must	AUX
ftr-412	2785	17	follow	follow	VERB
ftr-412	2785	18	the	the	DET
ftr-412	2785	19	same	same	ADJ
ftr-412	2785	20	schedules	schedule	NOUN
ftr-412	2785	21	described	describe	VERB
ftr-412	2785	22	above	above	ADV
ftr-412	2785	23	for	for	ADP
ftr-412	2785	24	businesses	business	NOUN
ftr-412	2785	25	that	that	PRON
ftr-412	2785	26	are	be	AUX
ftr-412	2785	27	required	require	VERB
ftr-412	2785	28	to	to	PART
ftr-412	2785	29	participate	participate	VERB
ftr-412	2785	30	based	base	VERB
ftr-412	2785	31	on	on	ADP
ftr-412	2785	32	tax	tax	NOUN
ftr-412	2785	33	amounts	amount	NOUN
ftr-412	2785	34	due	due	ADJ
ftr-412	2785	35	(	(	PUNCT
ftr-412	2785	36	okla	okla	NOUN
ftr-412	2785	37	.	.	PUNCT
ftr-412	2786	1	stat	stat	PROPN
ftr-412	2786	2	.	.	PUNCT
ftr-412	2787	1	tit	tit	NOUN
ftr-412	2787	2	.	.	PUNCT
ftr-412	2788	1	68	68	NUM
ftr-412	2788	2	§	§	PROPN
ftr-412	2788	3	1365(c	1365(c	NOUN
ftr-412	2788	4	)	)	PUNCT
ftr-412	2788	5	)	)	PUNCT
ftr-412	2788	6	.	.	PUNCT
ftr-412	2789	1	the	the	DET
ftr-412	2789	2	mandatory	mandatory	ADJ
ftr-412	2789	3	aspect	aspect	NOUN
ftr-412	2789	4	of	of	ADP
ftr-412	2789	5	the	the	DET
ftr-412	2789	6	program	program	NOUN
ftr-412	2789	7	requires	require	VERB
ftr-412	2789	8	every	every	DET
ftr-412	2789	9	person	person	NOUN
ftr-412	2789	10	owing	owe	VERB
ftr-412	2789	11	an	an	DET
ftr-412	2789	12	average	average	NOUN
ftr-412	2789	13	of	of	ADP
ftr-412	2789	14	$	$	SYM
ftr-412	2789	15	2,500	2,500	NUM
ftr-412	2789	16	or	or	CCONJ
ftr-412	2789	17	more	more	ADJ
ftr-412	2789	18	per	per	ADP
ftr-412	2789	19	month	month	NOUN
ftr-412	2789	20	in	in	ADP
ftr-412	2789	21	total	total	ADJ
ftr-412	2789	22	sales	sale	NOUN
ftr-412	2789	23	or	or	CCONJ
ftr-412	2789	24	use	use	VERB
ftr-412	2789	25	taxes	taxis	NOUN
ftr-412	2789	26	in	in	ADP
ftr-412	2789	27	the	the	DET
ftr-412	2789	28	previous	previous	ADJ
ftr-412	2789	29	fiscal	fiscal	ADJ
ftr-412	2789	30	year	year	NOUN
ftr-412	2789	31	to	to	PART
ftr-412	2789	32	remit	remit	VERB
ftr-412	2789	33	the	the	DET
ftr-412	2789	34	tax	tax	NOUN
ftr-412	2789	35	due	due	ADJ
ftr-412	2789	36	and	and	CCONJ
ftr-412	2789	37	participate	participate	VERB
ftr-412	2789	38	in	in	ADP
ftr-412	2789	39	the	the	DET
ftr-412	2789	40	electronic	electronic	ADJ
ftr-412	2789	41	funds	fund	NOUN
ftr-412	2789	42	transfer	transfer	VERB
ftr-412	2789	43	and	and	CCONJ
ftr-412	2789	44	electronic	electronic	ADJ
ftr-412	2789	45	data	data	NOUN
ftr-412	2789	46	interchange	interchange	NOUN
ftr-412	2789	47	program	program	NOUN
ftr-412	2789	48	(	(	PUNCT
ftr-412	2789	49	okla	okla	NOUN
ftr-412	2789	50	.	.	PUNCT
ftr-412	2790	1	stat	stat	PROPN
ftr-412	2790	2	.	.	PUNCT
ftr-412	2791	1	tit	tit	NOUN
ftr-412	2791	2	.	.	PUNCT
ftr-412	2792	1	68	68	NUM
ftr-412	2792	2	§	§	PROPN
ftr-412	2792	3	1365(d	1365(d	NOUN
ftr-412	2792	4	)	)	PUNCT
ftr-412	2792	5	;	;	PUNCT
ftr-412	2793	1	okla	okla	NOUN
ftr-412	2793	2	.	.	PUNCT
ftr-412	2794	1	admin	admin	PROPN
ftr-412	2794	2	.	.	PUNCT
ftr-412	2794	3	code	code	PROPN
ftr-412	2794	4	tit	tit	PROPN
ftr-412	2794	5	.	.	PUNCT
ftr-412	2795	1	710	710	NUM
ftr-412	2795	2	,	,	PUNCT
ftr-412	2795	3	§	§	PROPN
ftr-412	2795	4	65	65	NUM
ftr-412	2795	5	-	-	PUNCT
ftr-412	2795	6	217(b	217(b	NOUN
ftr-412	2795	7	)	)	PUNCT
ftr-412	2795	8	)	)	PUNCT
ftr-412	2795	9	.	.	PUNCT
ftr-412	2796	1	they	they	PRON
ftr-412	2796	2	must	must	AUX
ftr-412	2796	3	remit	remit	VERB
ftr-412	2796	4	the	the	DET
ftr-412	2796	5	tax	tax	NOUN
ftr-412	2796	6	due	due	ADJ
ftr-412	2796	7	and	and	CCONJ
ftr-412	2796	8	participate	participate	VERB
ftr-412	2796	9	in	in	ADP
ftr-412	2796	10	the	the	DET
ftr-412	2796	11	tax	tax	NOUN
ftr-412	2796	12	commission	commission	PROPN
ftr-412	2796	13	’s	’s	PART
ftr-412	2796	14	efunds	efund	NOUN
ftr-412	2796	15	and	and	CCONJ
ftr-412	2796	16	e	e	NOUN
ftr-412	2796	17	-	-	ADJ
ftr-412	2796	18	data	data	ADJ
ftr-412	2796	19	exchange	exchange	NOUN
ftr-412	2796	20	program	program	NOUN
ftr-412	2796	21	,	,	PUNCT
ftr-412	2796	22	according	accord	VERB
ftr-412	2796	23	to	to	ADP
ftr-412	2796	24	a	a	DET
ftr-412	2796	25	prescribed	prescribed	ADJ
ftr-412	2796	26	schedule	schedule	NOUN
ftr-412	2796	27	.	.	PUNCT
ftr-412	2797	1	(	(	PUNCT
ftr-412	2797	2	4	4	X
ftr-412	2797	3	)	)	PUNCT
ftr-412	2797	4	any	any	DET
ftr-412	2797	5	person	person	NOUN
ftr-412	2797	6	required	require	VERB
ftr-412	2797	7	to	to	PART
ftr-412	2797	8	collect	collect	VERB
ftr-412	2797	9	sales	sale	NOUN
ftr-412	2797	10	tax	tax	NOUN
ftr-412	2797	11	as	as	SCONJ
ftr-412	2797	12	a	a	DET
ftr-412	2797	13	retailer	retailer	NOUN
ftr-412	2797	14	may	may	AUX
ftr-412	2797	15	request	request	VERB
ftr-412	2797	16	an	an	DET
ftr-412	2797	17	advisory	advisory	ADJ
ftr-412	2797	18	opinion	opinion	NOUN
ftr-412	2797	19	seeking	seek	VERB
ftr-412	2797	20	clarification	clarification	NOUN
ftr-412	2797	21	of	of	ADP
ftr-412	2797	22	a	a	DET
ftr-412	2797	23	tax	tax	NOUN
ftr-412	2797	24	issue	issue	NOUN
ftr-412	2797	25	(	(	PUNCT
ftr-412	2797	26	okla	okla	NOUN
ftr-412	2797	27	.	.	PUNCT
ftr-412	2798	1	admin	admin	PROPN
ftr-412	2798	2	.	.	PUNCT
ftr-412	2798	3	code	code	PROPN
ftr-412	2798	4	tit	tit	PROPN
ftr-412	2798	5	.	.	PUNCT
ftr-412	2799	1	710	710	NUM
ftr-412	2799	2	,	,	PUNCT
ftr-412	2799	3	§	§	PROPN
ftr-412	2799	4	1	1	NUM
ftr-412	2799	5	-	-	SYM
ftr-412	2799	6	3	3	NUM
ftr-412	2799	7	-	-	SYM
ftr-412	2799	8	73	73	NUM
ftr-412	2799	9	)	)	PUNCT
ftr-412	2799	10	.	.	PUNCT
ftr-412	2800	1	no	no	DET
ftr-412	2800	2	provision	provision	NOUN
ftr-412	2800	3	is	be	AUX
ftr-412	2800	4	made	make	VERB
ftr-412	2800	5	for	for	ADP
ftr-412	2800	6	electronic	electronic	ADJ
ftr-412	2800	7	filing	filing	NOUN
ftr-412	2800	8	of	of	ADP
ftr-412	2800	9	ruling	rule	VERB
ftr-412	2800	10	requests	request	NOUN
ftr-412	2800	11	.	.	PUNCT
ftr-412	2801	1	in	in	ADP
ftr-412	2801	2	addition	addition	NOUN
ftr-412	2801	3	,	,	PUNCT
ftr-412	2801	4	because	because	SCONJ
ftr-412	2801	5	748	748	NUM
ftr-412	2801	6	florida	florida	PROPN
ftr-412	2801	7	tax	tax	NOUN
ftr-412	2801	8	review	review	NOUN
ftr-412	2801	9	vol	vol	NOUN
ftr-412	2801	10	.	.	PUNCT
ftr-412	2802	1	7:10	7:10	NUM
ftr-412	2802	2	there	there	PRON
ftr-412	2802	3	is	be	VERB
ftr-412	2802	4	no	no	DET
ftr-412	2802	5	provision	provision	NOUN
ftr-412	2802	6	for	for	ADP
ftr-412	2802	7	digital	digital	ADJ
ftr-412	2802	8	case	case	NOUN
ftr-412	2802	9	handling	handling	NOUN
ftr-412	2802	10	,	,	PUNCT
ftr-412	2802	11	decision	decision	NOUN
ftr-412	2802	12	,	,	PUNCT
ftr-412	2802	13	and	and	CCONJ
ftr-412	2802	14	delivery	delivery	NOUN
ftr-412	2802	15	functions	function	NOUN
ftr-412	2802	16	,	,	PUNCT
ftr-412	2802	17	the	the	DET
ftr-412	2802	18	oklahoma	oklahoma	PROPN
ftr-412	2802	19	system	system	NOUN
ftr-412	2802	20	is	be	AUX
ftr-412	2802	21	not	not	PART
ftr-412	2802	22	fully	fully	ADV
ftr-412	2802	23	transactional	transactional	ADJ
ftr-412	2802	24	.	.	PUNCT
ftr-412	2803	1	pennsylvania	pennsylvania	PROPN
ftr-412	2803	2	.	.	PUNCT
ftr-412	2804	1	tax	tax	PROPN
ftr-412	2804	2	administration	administration	PROPN
ftr-412	2804	3	&	&	CCONJ
ftr-412	2804	4	technology	technology	PROPN
ftr-412	2804	5	.	.	PUNCT
ftr-412	2805	1	pennsylvania	pennsylvania	PROPN
ftr-412	2805	2	is	be	AUX
ftr-412	2805	3	a	a	DET
ftr-412	2805	4	“	"	PUNCT
ftr-412	2805	5	stage	stage	NOUN
ftr-412	2805	6	3	3	NUM
ftr-412	2805	7	”	"	PUNCT
ftr-412	2805	8	benchmarked	benchmarke	VERB
ftr-412	2805	9	jurisdiction	jurisdiction	NOUN
ftr-412	2805	10	.	.	PUNCT
ftr-412	2806	1	(	(	PUNCT
ftr-412	2806	2	1	1	X
ftr-412	2806	3	)	)	PUNCT
ftr-412	2806	4	comprehensive	comprehensive	ADJ
ftr-412	2806	5	web	web	NOUN
ftr-412	2806	6	-	-	PUNCT
ftr-412	2806	7	based	base	VERB
ftr-412	2806	8	tax	tax	NOUN
ftr-412	2806	9	information	information	NOUN
ftr-412	2806	10	is	be	AUX
ftr-412	2806	11	provided	provide	VERB
ftr-412	2806	12	.	.	PUNCT
ftr-412	2807	1	(	(	PUNCT
ftr-412	2807	2	2	2	X
ftr-412	2807	3	)	)	PUNCT
ftr-412	2807	4	forms	form	NOUN
ftr-412	2807	5	,	,	PUNCT
ftr-412	2807	6	documents	document	NOUN
ftr-412	2807	7	and	and	CCONJ
ftr-412	2807	8	instructions	instruction	NOUN
ftr-412	2807	9	are	be	AUX
ftr-412	2807	10	available	available	ADJ
ftr-412	2807	11	on	on	ADP
ftr-412	2807	12	the	the	DET
ftr-412	2807	13	web	web	NOUN
ftr-412	2807	14	and	and	CCONJ
ftr-412	2807	15	can	can	AUX
ftr-412	2807	16	be	be	AUX
ftr-412	2807	17	downloaded	download	VERB
ftr-412	2807	18	at	at	ADP
ftr-412	2807	19	http://www.revenue.state.pa.us/.	http://www.revenue.state.pa.us/.	NOUN
ftr-412	2807	20	(	(	PUNCT
ftr-412	2807	21	3	3	X
ftr-412	2807	22	)	)	PUNCT
ftr-412	2807	23	the	the	DET
ftr-412	2807	24	pennsylvania	pennsylvania	PROPN
ftr-412	2807	25	department	department	PROPN
ftr-412	2807	26	of	of	ADP
ftr-412	2807	27	revenue	revenue	NOUN
ftr-412	2807	28	is	be	AUX
ftr-412	2807	29	authorized	authorize	VERB
ftr-412	2807	30	to	to	PART
ftr-412	2807	31	allow	allow	VERB
ftr-412	2807	32	the	the	DET
ftr-412	2807	33	electronic	electronic	ADJ
ftr-412	2807	34	filing	filing	NOUN
ftr-412	2807	35	of	of	ADP
ftr-412	2807	36	any	any	DET
ftr-412	2807	37	tax	tax	NOUN
ftr-412	2807	38	return	return	NOUN
ftr-412	2807	39	or	or	CCONJ
ftr-412	2807	40	document	document	NOUN
ftr-412	2807	41	(	(	PUNCT
ftr-412	2807	42	72	72	NUM
ftr-412	2807	43	pa	pa	PROPN
ftr-412	2807	44	.	.	PROPN
ftr-412	2807	45	cons	cons	PROPN
ftr-412	2807	46	.	.	PUNCT
ftr-412	2808	1	stat	stat	PROPN
ftr-412	2808	2	.	.	PUNCT
ftr-412	2809	1	§	§	PROPN
ftr-412	2809	2	10003.8	10003.8	NUM
ftr-412	2809	3	)	)	PUNCT
ftr-412	2809	4	.	.	PUNCT
ftr-412	2810	1	the	the	DET
ftr-412	2810	2	department	department	NOUN
ftr-412	2810	3	has	have	AUX
ftr-412	2810	4	done	do	VERB
ftr-412	2810	5	so	so	ADV
ftr-412	2810	6	by	by	ADP
ftr-412	2810	7	allowing	allow	VERB
ftr-412	2810	8	all	all	DET
ftr-412	2810	9	taxpayers	taxpayer	NOUN
ftr-412	2810	10	to	to	PART
ftr-412	2810	11	file	file	VERB
ftr-412	2810	12	their	their	PRON
ftr-412	2810	13	sales	sale	NOUN
ftr-412	2810	14	and	and	CCONJ
ftr-412	2810	15	use	use	VERB
ftr-412	2810	16	tax	tax	NOUN
ftr-412	2810	17	returns	return	NOUN
ftr-412	2810	18	electronically	electronically	ADV
ftr-412	2810	19	using	use	VERB
ftr-412	2810	20	the	the	DET
ftr-412	2810	21	pa	pa	PROPN
ftr-412	2810	22	.	.	PROPN
ftr-412	2810	23	tides	tides	PROPN
ftr-412	2810	24	program	program	PROPN
ftr-412	2810	25	.	.	PUNCT
ftr-412	2811	1	a	a	DET
ftr-412	2811	2	sales	sale	NOUN
ftr-412	2811	3	and	and	CCONJ
ftr-412	2811	4	use	use	VERB
ftr-412	2811	5	tax	tax	NOUN
ftr-412	2811	6	payment	payment	NOUN
ftr-412	2811	7	of	of	ADP
ftr-412	2811	8	$	$	SYM
ftr-412	2811	9	20,000	20,000	NUM
ftr-412	2811	10	or	or	CCONJ
ftr-412	2811	11	more	more	ADJ
ftr-412	2811	12	must	must	AUX
ftr-412	2811	13	be	be	AUX
ftr-412	2811	14	remitted	remit	VERB
ftr-412	2811	15	by	by	ADP
ftr-412	2811	16	electronic	electronic	ADJ
ftr-412	2811	17	funds	fund	NOUN
ftr-412	2811	18	transfer	transfer	NOUN
ftr-412	2811	19	(	(	PUNCT
ftr-412	2811	20	eft	eft	PROPN
ftr-412	2811	21	)	)	PUNCT
ftr-412	2811	22	(	(	PUNCT
ftr-412	2811	23	pa	pa	PROPN
ftr-412	2811	24	.	.	PROPN
ftr-412	2811	25	dep’t	dep’t	PROPN
ftr-412	2811	26	.	.	PUNCT
ftr-412	2812	1	of	of	ADP
ftr-412	2812	2	rev	rev	PROPN
ftr-412	2812	3	.	.	PROPN
ftr-412	2812	4	reg	reg	PROPN
ftr-412	2812	5	.	.	PUNCT
ftr-412	2813	1	§	§	PROPN
ftr-412	2813	2	5.3	5.3	NUM
ftr-412	2813	3	)	)	PUNCT
ftr-412	2813	4	.	.	PUNCT
ftr-412	2814	1	eft	eft	PROPN
ftr-412	2814	2	payments	payment	NOUN
ftr-412	2814	3	may	may	AUX
ftr-412	2814	4	be	be	AUX
ftr-412	2814	5	either	either	CCONJ
ftr-412	2814	6	ach	ach	NOUN
ftr-412	2814	7	debit	debit	NOUN
ftr-412	2814	8	or	or	CCONJ
ftr-412	2814	9	ach	ach	NOUN
ftr-412	2814	10	credit	credit	NOUN
ftr-412	2814	11	.	.	PUNCT
ftr-412	2815	1	(	(	PUNCT
ftr-412	2815	2	4	4	X
ftr-412	2815	3	)	)	PUNCT
ftr-412	2815	4	any	any	DET
ftr-412	2815	5	person	person	NOUN
ftr-412	2815	6	required	require	VERB
ftr-412	2815	7	to	to	PART
ftr-412	2815	8	collect	collect	VERB
ftr-412	2815	9	sales	sale	NOUN
ftr-412	2815	10	tax	tax	NOUN
ftr-412	2815	11	as	as	SCONJ
ftr-412	2815	12	a	a	DET
ftr-412	2815	13	retailer	retailer	NOUN
ftr-412	2815	14	may	may	AUX
ftr-412	2815	15	request	request	VERB
ftr-412	2815	16	an	an	DET
ftr-412	2815	17	advisory	advisory	ADJ
ftr-412	2815	18	opinion	opinion	NOUN
ftr-412	2815	19	seeking	seek	VERB
ftr-412	2815	20	clarification	clarification	NOUN
ftr-412	2815	21	of	of	ADP
ftr-412	2815	22	a	a	DET
ftr-412	2815	23	tax	tax	NOUN
ftr-412	2815	24	issue	issue	NOUN
ftr-412	2815	25	(	(	PUNCT
ftr-412	2815	26	72	72	NUM
ftr-412	2815	27	pa	pa	PROPN
ftr-412	2815	28	.	.	PROPN
ftr-412	2815	29	cons	cons	PROPN
ftr-412	2815	30	.	.	PUNCT
ftr-412	2816	1	stat	stat	PROPN
ftr-412	2816	2	.	.	PUNCT
ftr-412	2817	1	§	§	PROPN
ftr-412	2817	2	6	6	NUM
ftr-412	2817	3	&	&	CCONJ
ftr-412	2817	4	61	61	NUM
ftr-412	2817	5	pa	pa	PROPN
ftr-412	2817	6	.	.	PROPN
ftr-412	2817	7	cons	cons	PROPN
ftr-412	2817	8	.	.	PUNCT
ftr-412	2818	1	stat	stat	PROPN
ftr-412	2818	2	.	.	PUNCT
ftr-412	2819	1	§	§	PROPN
ftr-412	2819	2	3.3	3.3	NUM
ftr-412	2819	3	)	)	PUNCT
ftr-412	2819	4	.	.	PUNCT
ftr-412	2820	1	no	no	DET
ftr-412	2820	2	provision	provision	NOUN
ftr-412	2820	3	is	be	AUX
ftr-412	2820	4	made	make	VERB
ftr-412	2820	5	for	for	ADP
ftr-412	2820	6	electronic	electronic	ADJ
ftr-412	2820	7	filing	filing	NOUN
ftr-412	2820	8	of	of	ADP
ftr-412	2820	9	ruling	rule	VERB
ftr-412	2820	10	requests	request	NOUN
ftr-412	2820	11	.	.	PUNCT
ftr-412	2821	1	in	in	ADP
ftr-412	2821	2	addition	addition	NOUN
ftr-412	2821	3	,	,	PUNCT
ftr-412	2821	4	because	because	SCONJ
ftr-412	2821	5	there	there	PRON
ftr-412	2821	6	is	be	VERB
ftr-412	2821	7	no	no	DET
ftr-412	2821	8	provision	provision	NOUN
ftr-412	2821	9	for	for	ADP
ftr-412	2821	10	digital	digital	ADJ
ftr-412	2821	11	case	case	NOUN
ftr-412	2821	12	handling	handling	NOUN
ftr-412	2821	13	,	,	PUNCT
ftr-412	2821	14	decision	decision	NOUN
ftr-412	2821	15	,	,	PUNCT
ftr-412	2821	16	and	and	CCONJ
ftr-412	2821	17	delivery	delivery	NOUN
ftr-412	2821	18	functions	function	NOUN
ftr-412	2821	19	,	,	PUNCT
ftr-412	2821	20	the	the	DET
ftr-412	2821	21	pennsylvania	pennsylvania	PROPN
ftr-412	2821	22	system	system	NOUN
ftr-412	2821	23	is	be	AUX
ftr-412	2821	24	not	not	PART
ftr-412	2821	25	fully	fully	ADV
ftr-412	2821	26	transactional	transactional	ADJ
ftr-412	2821	27	.	.	PUNCT
ftr-412	2822	1	rhode	rhode	PROPN
ftr-412	2822	2	island	island	PROPN
ftr-412	2822	3	.	.	PUNCT
ftr-412	2823	1	tax	tax	NOUN
ftr-412	2823	2	administration	administration	PROPN
ftr-412	2823	3	&	&	CCONJ
ftr-412	2823	4	technology	technology	PROPN
ftr-412	2823	5	.	.	PUNCT
ftr-412	2824	1	rhode	rhode	PROPN
ftr-412	2824	2	island	island	NOUN
ftr-412	2824	3	is	be	AUX
ftr-412	2824	4	a	a	DET
ftr-412	2824	5	“	"	PUNCT
ftr-412	2824	6	stage	stage	NOUN
ftr-412	2824	7	3	3	NUM
ftr-412	2824	8	”	"	PUNCT
ftr-412	2824	9	benchmarked	benchmarke	VERB
ftr-412	2824	10	jurisdiction	jurisdiction	NOUN
ftr-412	2824	11	.	.	PUNCT
ftr-412	2825	1	(	(	PUNCT
ftr-412	2825	2	1	1	X
ftr-412	2825	3	)	)	PUNCT
ftr-412	2825	4	comprehensive	comprehensive	ADJ
ftr-412	2825	5	web	web	NOUN
ftr-412	2825	6	-	-	PUNCT
ftr-412	2825	7	based	base	VERB
ftr-412	2825	8	tax	tax	NOUN
ftr-412	2825	9	information	information	NOUN
ftr-412	2825	10	is	be	AUX
ftr-412	2825	11	provided	provide	VERB
ftr-412	2825	12	.	.	PUNCT
ftr-412	2826	1	(	(	PUNCT
ftr-412	2826	2	2	2	X
ftr-412	2826	3	)	)	PUNCT
ftr-412	2826	4	forms	form	NOUN
ftr-412	2826	5	,	,	PUNCT
ftr-412	2826	6	documents	document	NOUN
ftr-412	2826	7	and	and	CCONJ
ftr-412	2826	8	instructions	instruction	NOUN
ftr-412	2826	9	are	be	AUX
ftr-412	2826	10	available	available	ADJ
ftr-412	2826	11	on	on	ADP
ftr-412	2826	12	the	the	DET
ftr-412	2826	13	web	web	NOUN
ftr-412	2826	14	and	and	CCONJ
ftr-412	2826	15	can	can	AUX
ftr-412	2826	16	be	be	AUX
ftr-412	2826	17	downloaded	download	VERB
ftr-412	2826	18	at	at	ADP
ftr-412	2826	19	http://www.tax.ri.gov/.	http://www.tax.ri.gov/.	PROPN
ftr-412	2826	20	(	(	PUNCT
ftr-412	2826	21	3	3	NUM
ftr-412	2826	22	)	)	PUNCT
ftr-412	2826	23	the	the	DET
ftr-412	2826	24	rhode	rhode	PROPN
ftr-412	2826	25	island	island	NOUN
ftr-412	2826	26	e	e	NOUN
ftr-412	2826	27	-	-	NOUN
ftr-412	2826	28	filing	file	VERB
ftr-412	2826	29	system	system	NOUN
ftr-412	2826	30	is	be	AUX
ftr-412	2826	31	voluntary	voluntary	ADJ
ftr-412	2826	32	(	(	PUNCT
ftr-412	2826	33	r.i	r.i	PROPN
ftr-412	2826	34	.	.	PROPN
ftr-412	2826	35	reg	reg	PROPN
ftr-412	2826	36	.	.	PUNCT
ftr-412	2827	1	eft	eft	PROPN
ftr-412	2827	2	00	00	PROPN
ftr-412	2827	3	-	-	PUNCT
ftr-412	2827	4	01(ii	01(ii	NUM
ftr-412	2827	5	)	)	PUNCT
ftr-412	2827	6	,	,	PUNCT
ftr-412	2827	7	but	but	CCONJ
ftr-412	2827	8	it	it	PRON
ftr-412	2827	9	is	be	AUX
ftr-412	2827	10	also	also	ADV
ftr-412	2827	11	tied	tie	VERB
ftr-412	2827	12	to	to	ADP
ftr-412	2827	13	the	the	DET
ftr-412	2827	14	federal	federal	ADJ
ftr-412	2827	15	system	system	NOUN
ftr-412	2827	16	.	.	PUNCT
ftr-412	2828	1	in	in	ADP
ftr-412	2828	2	order	order	NOUN
ftr-412	2828	3	for	for	ADP
ftr-412	2828	4	the	the	DET
ftr-412	2828	5	e	e	NOUN
ftr-412	2828	6	-	-	NOUN
ftr-412	2828	7	filing	filing	NOUN
ftr-412	2828	8	and	and	CCONJ
ftr-412	2828	9	e	e	NOUN
ftr-412	2828	10	-	-	NOUN
ftr-412	2828	11	payment	payment	NOUN
ftr-412	2828	12	system	system	NOUN
ftr-412	2828	13	to	to	PART
ftr-412	2828	14	work	work	VERB
ftr-412	2828	15	a	a	DET
ftr-412	2828	16	taxpayer	taxpayer	NOUN
ftr-412	2828	17	must	must	AUX
ftr-412	2828	18	e	e	VERB
ftr-412	2828	19	-	-	VERB
ftr-412	2828	20	file	file	VERB
ftr-412	2828	21	both	both	CCONJ
ftr-412	2828	22	a	a	DET
ftr-412	2828	23	federal	federal	ADJ
ftr-412	2828	24	and	and	CCONJ
ftr-412	2828	25	state	state	NOUN
ftr-412	2828	26	return	return	NOUN
ftr-412	2828	27	.	.	PUNCT
ftr-412	2829	1	if	if	SCONJ
ftr-412	2829	2	a	a	DET
ftr-412	2829	3	taxpayer	taxpayer	NOUN
ftr-412	2829	4	has	have	AUX
ftr-412	2829	5	already	already	ADV
ftr-412	2829	6	filed	file	VERB
ftr-412	2829	7	a	a	DET
ftr-412	2829	8	federal	federal	ADJ
ftr-412	2829	9	return	return	NOUN
ftr-412	2829	10	using	use	VERB
ftr-412	2829	11	another	another	DET
ftr-412	2829	12	electronic	electronic	ADJ
ftr-412	2829	13	filing	filing	NOUN
ftr-412	2829	14	service	service	NOUN
ftr-412	2829	15	,	,	PUNCT
ftr-412	2829	16	state	state	NOUN
ftr-412	2829	17	returns	return	NOUN
ftr-412	2829	18	can	can	AUX
ftr-412	2829	19	not	not	PART
ftr-412	2829	20	be	be	AUX
ftr-412	2829	21	filed	file	VERB
ftr-412	2829	22	electronically	electronically	ADV
ftr-412	2829	23	.	.	PUNCT
ftr-412	2830	1	(	(	PUNCT
ftr-412	2830	2	r.i	r.i	PROPN
ftr-412	2830	3	.	.	PROPN
ftr-412	2830	4	div	div	PROPN
ftr-412	2830	5	.	.	PROPN
ftr-412	2830	6	of	of	ADP
ftr-412	2830	7	taxes	taxis	NOUN
ftr-412	2830	8	,	,	PUNCT
ftr-412	2830	9	federal	federal	ADJ
ftr-412	2830	10	/	/	SYM
ftr-412	2830	11	state	state	NOUN
ftr-412	2830	12	online	online	ADJ
ftr-412	2830	13	filing	filing	NOUN
ftr-412	2830	14	,	,	PUNCT
ftr-412	2830	15	at	at	ADP
ftr-412	2830	16	http://www.tax.state.ri.us/elf/on-line.htm	http://www.tax.state.ri.us/elf/on-line.htm	PROPN
ftr-412	2830	17	)	)	PUNCT
ftr-412	2830	18	.	.	PUNCT
ftr-412	2831	1	if	if	SCONJ
ftr-412	2831	2	any	any	DET
ftr-412	2831	3	tax	tax	NOUN
ftr-412	2831	4	liability	liability	NOUN
ftr-412	2831	5	exceeds	exceed	VERB
ftr-412	2831	6	$	$	SYM
ftr-412	2831	7	10,000	10,000	NUM
ftr-412	2831	8	,	,	PUNCT
ftr-412	2831	9	both	both	CCONJ
ftr-412	2831	10	the	the	DET
ftr-412	2831	11	return	return	NOUN
ftr-412	2831	12	and	and	CCONJ
ftr-412	2831	13	payment	payment	NOUN
ftr-412	2831	14	must	must	AUX
ftr-412	2831	15	be	be	AUX
ftr-412	2831	16	made	make	VERB
ftr-412	2831	17	by	by	ADP
ftr-412	2831	18	electronic	electronic	ADJ
ftr-412	2831	19	means	mean	NOUN
ftr-412	2831	20	(	(	PUNCT
ftr-412	2831	21	r.i	r.i	PROPN
ftr-412	2831	22	.	.	PROPN
ftr-412	2831	23	gen	gen	PROPN
ftr-412	2831	24	.	.	PROPN
ftr-412	2831	25	laws	law	NOUN
ftr-412	2831	26	§	§	PROPN
ftr-412	2831	27	44	44	NUM
ftr-412	2831	28	-	-	SYM
ftr-412	2831	29	1	1	NUM
ftr-412	2831	30	-	-	SYM
ftr-412	2831	31	31	31	NUM
ftr-412	2831	32	;	;	PUNCT
ftr-412	2831	33	r.i	r.i	PROPN
ftr-412	2831	34	.	.	PROPN
ftr-412	2831	35	reg	reg	PROPN
ftr-412	2831	36	.	.	PUNCT
ftr-412	2832	1	eft	eft	PROPN
ftr-412	2832	2	00	00	PROPN
ftr-412	2832	3	-	-	SYM
ftr-412	2832	4	01	01	NUM
ftr-412	2832	5	)	)	PUNCT
ftr-412	2832	6	.	.	PUNCT
ftr-412	2833	1	taxpayers	taxpayer	NOUN
ftr-412	2833	2	that	that	PRON
ftr-412	2833	3	are	be	AUX
ftr-412	2833	4	required	require	VERB
ftr-412	2833	5	to	to	PART
ftr-412	2833	6	pay	pay	VERB
ftr-412	2833	7	employment	employment	NOUN
ftr-412	2833	8	taxes	taxis	NOUN
ftr-412	2833	9	to	to	ADP
ftr-412	2833	10	the	the	DET
ftr-412	2833	11	irs	irs	PROPN
ftr-412	2833	12	by	by	ADP
ftr-412	2833	13	electronic	electronic	ADJ
ftr-412	2833	14	funds	fund	NOUN
ftr-412	2833	15	transfer	transfer	NOUN
ftr-412	2833	16	also	also	ADV
ftr-412	2833	17	are	be	AUX
ftr-412	2833	18	required	require	VERB
ftr-412	2833	19	to	to	PART
ftr-412	2833	20	file	file	VERB
ftr-412	2833	21	returns	return	NOUN
ftr-412	2833	22	electronically	electronically	ADV
ftr-412	2833	23	with	with	ADP
ftr-412	2833	24	rhode	rhode	PROPN
ftr-412	2833	25	island	island	NOUN
ftr-412	2833	26	(	(	PUNCT
ftr-412	2833	27	r.i	r.i	PROPN
ftr-412	2833	28	.	.	PROPN
ftr-412	2833	29	gen	gen	PROPN
ftr-412	2833	30	.	.	PROPN
ftr-412	2833	31	laws	law	NOUN
ftr-412	2833	32	§	§	PROPN
ftr-412	2833	33	44	44	NUM
ftr-412	2833	34	-	-	SYM
ftr-412	2833	35	1	1	NUM
ftr-412	2833	36	-	-	NUM
ftr-412	2833	37	31	31	NUM
ftr-412	2833	38	)	)	PUNCT
ftr-412	2833	39	.	.	PUNCT
ftr-412	2834	1	(	(	PUNCT
ftr-412	2834	2	4	4	X
ftr-412	2834	3	)	)	PUNCT
ftr-412	2834	4	any	any	DET
ftr-412	2834	5	person	person	NOUN
ftr-412	2834	6	required	require	VERB
ftr-412	2834	7	to	to	PART
ftr-412	2834	8	collect	collect	VERB
ftr-412	2834	9	sales	sale	NOUN
ftr-412	2834	10	tax	tax	NOUN
ftr-412	2834	11	as	as	SCONJ
ftr-412	2834	12	a	a	DET
ftr-412	2834	13	retailer	retailer	NOUN
ftr-412	2834	14	may	may	AUX
ftr-412	2834	15	request	request	VERB
ftr-412	2834	16	an	an	DET
ftr-412	2834	17	advisory	advisory	ADJ
ftr-412	2834	18	opinion	opinion	NOUN
ftr-412	2834	19	seeking	seek	VERB
ftr-412	2834	20	clarification	clarification	NOUN
ftr-412	2834	21	of	of	ADP
ftr-412	2834	22	a	a	DET
ftr-412	2834	23	tax	tax	NOUN
ftr-412	2834	24	issue	issue	NOUN
ftr-412	2834	25	(	(	PUNCT
ftr-412	2834	26	r.i	r.i	PROPN
ftr-412	2834	27	.	.	PROPN
ftr-412	2834	28	gen	gen	PROPN
ftr-412	2834	29	.	.	PROPN
ftr-412	2834	30	laws	law	NOUN
ftr-412	2834	31	§	§	PROPN
ftr-412	2834	32	42	42	NUM
ftr-412	2834	33	-	-	SYM
ftr-412	2834	34	35	35	NUM
ftr-412	2834	35	-	-	PUNCT
ftr-412	2834	36	8)	8)	NUM
ftr-412	2834	37	.	.	PUNCT
ftr-412	2835	1	no	no	DET
ftr-412	2835	2	provision	provision	NOUN
ftr-412	2835	3	is	be	AUX
ftr-412	2835	4	made	make	VERB
ftr-412	2835	5	for	for	ADP
ftr-412	2835	6	electronic	electronic	ADJ
ftr-412	2835	7	filing	filing	NOUN
ftr-412	2835	8	of	of	ADP
ftr-412	2835	9	ruling	rule	VERB
ftr-412	2835	10	requests	request	NOUN
ftr-412	2835	11	.	.	PUNCT
ftr-412	2836	1	in	in	ADP
ftr-412	2836	2	addition	addition	NOUN
ftr-412	2836	3	,	,	PUNCT
ftr-412	2836	4	because	because	SCONJ
ftr-412	2836	5	there	there	PRON
ftr-412	2836	6	is	be	VERB
ftr-412	2836	7	no	no	DET
ftr-412	2836	8	provision	provision	NOUN
ftr-412	2836	9	for	for	ADP
ftr-412	2836	10	digital	digital	ADJ
ftr-412	2836	11	case	case	NOUN
ftr-412	2836	12	handling	handling	NOUN
ftr-412	2836	13	,	,	PUNCT
ftr-412	2836	14	decision	decision	NOUN
ftr-412	2836	15	,	,	PUNCT
ftr-412	2836	16	and	and	CCONJ
ftr-412	2836	17	delivery	delivery	NOUN
ftr-412	2836	18	functions	function	NOUN
ftr-412	2836	19	,	,	PUNCT
ftr-412	2836	20	the	the	DET
ftr-412	2836	21	rhode	rhode	PROPN
ftr-412	2836	22	island	island	NOUN
ftr-412	2836	23	system	system	NOUN
ftr-412	2836	24	is	be	AUX
ftr-412	2836	25	not	not	PART
ftr-412	2836	26	fully	fully	ADV
ftr-412	2836	27	transactional	transactional	ADJ
ftr-412	2836	28	.	.	PUNCT
ftr-412	2837	1	south	south	PROPN
ftr-412	2837	2	carolina	carolina	PROPN
ftr-412	2837	3	.	.	PUNCT
ftr-412	2838	1	tax	tax	PROPN
ftr-412	2838	2	administration	administration	PROPN
ftr-412	2838	3	&	&	CCONJ
ftr-412	2838	4	technology	technology	PROPN
ftr-412	2838	5	.	.	PUNCT
ftr-412	2839	1	south	south	PROPN
ftr-412	2839	2	carolina	carolina	PROPN
ftr-412	2839	3	is	be	AUX
ftr-412	2839	4	a	a	DET
ftr-412	2839	5	“	"	PUNCT
ftr-412	2839	6	stage	stage	NOUN
ftr-412	2839	7	3	3	NUM
ftr-412	2839	8	”	"	PUNCT
ftr-412	2839	9	benchmarked	benchmarke	VERB
ftr-412	2839	10	jurisdiction	jurisdiction	NOUN
ftr-412	2839	11	.	.	PUNCT
ftr-412	2840	1	(	(	PUNCT
ftr-412	2840	2	1	1	X
ftr-412	2840	3	)	)	PUNCT
ftr-412	2840	4	comprehensive	comprehensive	ADJ
ftr-412	2840	5	web	web	NOUN
ftr-412	2840	6	-	-	PUNCT
ftr-412	2840	7	based	base	VERB
ftr-412	2840	8	tax	tax	NOUN
ftr-412	2840	9	information	information	NOUN
ftr-412	2840	10	is	be	AUX
ftr-412	2840	11	provided	provide	VERB
ftr-412	2840	12	.	.	PUNCT
ftr-412	2841	1	(	(	PUNCT
ftr-412	2841	2	2	2	X
ftr-412	2841	3	)	)	PUNCT
ftr-412	2841	4	forms	form	NOUN
ftr-412	2841	5	,	,	PUNCT
ftr-412	2841	6	documents	document	NOUN
ftr-412	2841	7	and	and	CCONJ
ftr-412	2841	8	instructions	instruction	NOUN
ftr-412	2841	9	are	be	AUX
ftr-412	2841	10	available	available	ADJ
ftr-412	2841	11	on	on	ADP
ftr-412	2841	12	the	the	DET
ftr-412	2841	13	web	web	NOUN
ftr-412	2841	14	and	and	CCONJ
ftr-412	2841	15	can	can	AUX
ftr-412	2841	16	be	be	AUX
ftr-412	2841	17	downloaded	download	VERB
ftr-412	2841	18	at	at	ADP
ftr-412	2841	19	http://www.sctax.org/default.htm	http://www.sctax.org/default.htm	PROPN
ftr-412	2841	20	.	.	PUNCT
ftr-412	2842	1	(	(	PUNCT
ftr-412	2842	2	3	3	X
ftr-412	2842	3	)	)	PUNCT
ftr-412	2842	4	the	the	DET
ftr-412	2842	5	department	department	NOUN
ftr-412	2842	6	of	of	ADP
ftr-412	2842	7	revenue	revenue	NOUN
ftr-412	2842	8	is	be	AUX
ftr-412	2842	9	authorized	authorize	VERB
ftr-412	2842	10	by	by	ADP
ftr-412	2842	11	the	the	DET
ftr-412	2842	12	state	state	NOUN
ftr-412	2842	13	treasurer	treasurer	NOUN
ftr-412	2842	14	to	to	PART
ftr-412	2842	15	accept	accept	VERB
ftr-412	2842	16	electronic	electronic	ADJ
ftr-412	2842	17	returns	return	NOUN
ftr-412	2842	18	and	and	CCONJ
ftr-412	2842	19	2006	2006	NUM
ftr-412	2842	20	]	]	PUNCT
ftr-412	2842	21	biometrics	biometric	NOUN
ftr-412	2842	22	:	:	PUNCT
ftr-412	2842	23	solving	solve	VERB
ftr-412	2842	24	the	the	DET
ftr-412	2842	25	regressivity	regressivity	NOUN
ftr-412	2842	26	of	of	ADP
ftr-412	2842	27	vats	vat	NOUN
ftr-412	2842	28	and	and	CCONJ
ftr-412	2842	29	rsts	rst	VERB
ftr-412	2842	30	749	749	NUM
ftr-412	2842	31	electronic	electronic	ADJ
ftr-412	2842	32	forms	form	NOUN
ftr-412	2842	33	of	of	ADP
ftr-412	2842	34	tax	tax	NOUN
ftr-412	2842	35	payment	payment	NOUN
ftr-412	2842	36	(	(	PUNCT
ftr-412	2842	37	s.c	s.c	PROPN
ftr-412	2842	38	.	.	PROPN
ftr-412	2842	39	code	code	PROPN
ftr-412	2842	40	ann	ann	PROPN
ftr-412	2842	41	.	.	PUNCT
ftr-412	2843	1	§	§	PROPN
ftr-412	2843	2	12	12	NUM
ftr-412	2843	3	-	-	SYM
ftr-412	2843	4	54	54	NUM
ftr-412	2843	5	-	-	SYM
ftr-412	2843	6	75	75	NUM
ftr-412	2843	7	)	)	PUNCT
ftr-412	2843	8	.	.	PUNCT
ftr-412	2844	1	south	south	PROPN
ftr-412	2844	2	carolina	carolina	PROPN
ftr-412	2844	3	has	have	AUX
ftr-412	2844	4	added	add	VERB
ftr-412	2844	5	e	e	NOUN
ftr-412	2844	6	-	-	NOUN
ftr-412	2844	7	file	file	NOUN
ftr-412	2844	8	and	and	CCONJ
ftr-412	2844	9	e	e	NOUN
ftr-412	2844	10	-	-	NOUN
ftr-412	2844	11	payment	payment	NOUN
ftr-412	2844	12	functionality	functionality	NOUN
ftr-412	2844	13	to	to	ADP
ftr-412	2844	14	its	its	PRON
ftr-412	2844	15	web	web	NOUN
ftr-412	2844	16	site	site	NOUN
ftr-412	2844	17	for	for	ADP
ftr-412	2844	18	all	all	DET
ftr-412	2844	19	taxpayers	taxpayer	NOUN
ftr-412	2844	20	(	(	PUNCT
ftr-412	2844	21	sales	sale	NOUN
ftr-412	2844	22	edi	edi	PROPN
ftr-412	2844	23	/	/	SYM
ftr-412	2844	24	eft	eft	PROPN
ftr-412	2844	25	;	;	PUNCT
ftr-412	2844	26	esales	esale	NOUN
ftr-412	2844	27	;	;	PUNCT
ftr-412	2844	28	business	business	NOUN
ftr-412	2844	29	telfile	telfile	NOUN
ftr-412	2844	30	)	)	PUNCT
ftr-412	2844	31	.	.	PUNCT
ftr-412	2845	1	(	(	PUNCT
ftr-412	2845	2	4	4	X
ftr-412	2845	3	)	)	PUNCT
ftr-412	2845	4	any	any	DET
ftr-412	2845	5	person	person	NOUN
ftr-412	2845	6	required	require	VERB
ftr-412	2845	7	to	to	PART
ftr-412	2845	8	collect	collect	VERB
ftr-412	2845	9	sales	sale	NOUN
ftr-412	2845	10	tax	tax	NOUN
ftr-412	2845	11	as	as	SCONJ
ftr-412	2845	12	a	a	DET
ftr-412	2845	13	retailer	retailer	NOUN
ftr-412	2845	14	may	may	AUX
ftr-412	2845	15	request	request	VERB
ftr-412	2845	16	an	an	DET
ftr-412	2845	17	advisory	advisory	ADJ
ftr-412	2845	18	opinion	opinion	NOUN
ftr-412	2845	19	seeking	seek	VERB
ftr-412	2845	20	clarification	clarification	NOUN
ftr-412	2845	21	of	of	ADP
ftr-412	2845	22	a	a	DET
ftr-412	2845	23	tax	tax	NOUN
ftr-412	2845	24	issue	issue	NOUN
ftr-412	2845	25	(	(	PUNCT
ftr-412	2845	26	s.c	s.c	PROPN
ftr-412	2845	27	.	.	PROPN
ftr-412	2845	28	code	code	PROPN
ftr-412	2845	29	ann	ann	PROPN
ftr-412	2845	30	.	.	PUNCT
ftr-412	2846	1	§	§	PROPN
ftr-412	2846	2	§	§	PROPN
ftr-412	2846	3	12	12	NUM
ftr-412	2846	4	-	-	SYM
ftr-412	2846	5	4	4	NUM
ftr-412	2846	6	-	-	PUNCT
ftr-412	2846	7	320	320	NUM
ftr-412	2846	8	&	&	CCONJ
ftr-412	2846	9	1	1	NUM
ftr-412	2846	10	-	-	SYM
ftr-412	2846	11	23	23	NUM
ftr-412	2846	12	-	-	SYM
ftr-412	2846	13	10(4	10(4	NUM
ftr-412	2846	14	)	)	PUNCT
ftr-412	2846	15	;	;	PUNCT
ftr-412	2846	16	s.c	s.c	PROPN
ftr-412	2846	17	.	.	PROPN
ftr-412	2846	18	rev	rev	PROPN
ftr-412	2846	19	.	.	PROPN
ftr-412	2846	20	proc	proc	PROPN
ftr-412	2846	21	.	.	PUNCT
ftr-412	2847	1	#	#	SYM
ftr-412	2847	2	05	05	NUM
ftr-412	2847	3	-	-	SYM
ftr-412	2847	4	2	2	NUM
ftr-412	2847	5	)	)	PUNCT
ftr-412	2847	6	.	.	PUNCT
ftr-412	2848	1	no	no	DET
ftr-412	2848	2	provision	provision	NOUN
ftr-412	2848	3	is	be	AUX
ftr-412	2848	4	made	make	VERB
ftr-412	2848	5	for	for	ADP
ftr-412	2848	6	electronic	electronic	ADJ
ftr-412	2848	7	filing	filing	NOUN
ftr-412	2848	8	of	of	ADP
ftr-412	2848	9	ruling	rule	VERB
ftr-412	2848	10	requests	request	NOUN
ftr-412	2848	11	.	.	PUNCT
ftr-412	2849	1	in	in	ADP
ftr-412	2849	2	addition	addition	NOUN
ftr-412	2849	3	,	,	PUNCT
ftr-412	2849	4	because	because	SCONJ
ftr-412	2849	5	there	there	PRON
ftr-412	2849	6	is	be	VERB
ftr-412	2849	7	no	no	DET
ftr-412	2849	8	provision	provision	NOUN
ftr-412	2849	9	for	for	ADP
ftr-412	2849	10	digital	digital	ADJ
ftr-412	2849	11	case	case	NOUN
ftr-412	2849	12	handling	handling	NOUN
ftr-412	2849	13	,	,	PUNCT
ftr-412	2849	14	decision	decision	NOUN
ftr-412	2849	15	,	,	PUNCT
ftr-412	2849	16	and	and	CCONJ
ftr-412	2849	17	delivery	delivery	NOUN
ftr-412	2849	18	functions	function	NOUN
ftr-412	2849	19	,	,	PUNCT
ftr-412	2849	20	the	the	DET
ftr-412	2849	21	south	south	PROPN
ftr-412	2849	22	carolina	carolina	PROPN
ftr-412	2849	23	system	system	NOUN
ftr-412	2849	24	is	be	AUX
ftr-412	2849	25	not	not	PART
ftr-412	2849	26	fully	fully	ADV
ftr-412	2849	27	transactional	transactional	ADJ
ftr-412	2849	28	.	.	PUNCT
ftr-412	2850	1	south	south	ADJ
ftr-412	2850	2	dakota	dakota	PROPN
ftr-412	2850	3	.	.	PUNCT
ftr-412	2851	1	tax	tax	PROPN
ftr-412	2851	2	administration	administration	PROPN
ftr-412	2851	3	&	&	CCONJ
ftr-412	2851	4	technology	technology	PROPN
ftr-412	2851	5	.	.	PUNCT
ftr-412	2852	1	south	south	PROPN
ftr-412	2852	2	dakota	dakota	PROPN
ftr-412	2852	3	is	be	AUX
ftr-412	2852	4	a	a	DET
ftr-412	2852	5	“	"	PUNCT
ftr-412	2852	6	stage	stage	NOUN
ftr-412	2852	7	3	3	NUM
ftr-412	2852	8	”	"	PUNCT
ftr-412	2852	9	benchmarked	benchmarke	VERB
ftr-412	2852	10	jurisdiction	jurisdiction	NOUN
ftr-412	2852	11	.	.	PUNCT
ftr-412	2853	1	(	(	PUNCT
ftr-412	2853	2	1	1	X
ftr-412	2853	3	)	)	PUNCT
ftr-412	2853	4	comprehensive	comprehensive	ADJ
ftr-412	2853	5	web	web	NOUN
ftr-412	2853	6	-	-	PUNCT
ftr-412	2853	7	based	base	VERB
ftr-412	2853	8	tax	tax	NOUN
ftr-412	2853	9	information	information	NOUN
ftr-412	2853	10	is	be	AUX
ftr-412	2853	11	provided	provide	VERB
ftr-412	2853	12	.	.	PUNCT
ftr-412	2854	1	(	(	PUNCT
ftr-412	2854	2	2	2	X
ftr-412	2854	3	)	)	PUNCT
ftr-412	2854	4	forms	form	NOUN
ftr-412	2854	5	,	,	PUNCT
ftr-412	2854	6	documents	document	NOUN
ftr-412	2854	7	and	and	CCONJ
ftr-412	2854	8	instructions	instruction	NOUN
ftr-412	2854	9	are	be	AUX
ftr-412	2854	10	available	available	ADJ
ftr-412	2854	11	on	on	ADP
ftr-412	2854	12	the	the	DET
ftr-412	2854	13	web	web	NOUN
ftr-412	2854	14	and	and	CCONJ
ftr-412	2854	15	can	can	AUX
ftr-412	2854	16	be	be	AUX
ftr-412	2854	17	downloaded	download	VERB
ftr-412	2854	18	at	at	ADP
ftr-412	2854	19	http://www.state.sd.us/drr2/revenue.html	http://www.state.sd.us/drr2/revenue.html	NOUN
ftr-412	2854	20	.	.	PUNCT
ftr-412	2855	1	(	(	PUNCT
ftr-412	2855	2	3	3	X
ftr-412	2855	3	)	)	PUNCT
ftr-412	2855	4	south	south	NOUN
ftr-412	2855	5	dakota	dakota	PROPN
ftr-412	2855	6	has	have	AUX
ftr-412	2855	7	allowed	allow	VERB
ftr-412	2855	8	for	for	ADP
ftr-412	2855	9	e	e	NOUN
ftr-412	2855	10	-	-	NOUN
ftr-412	2855	11	filing	filing	NOUN
ftr-412	2855	12	and	and	CCONJ
ftr-412	2855	13	e	e	NOUN
ftr-412	2855	14	-	-	NOUN
ftr-412	2855	15	payment	payment	NOUN
ftr-412	2855	16	of	of	ADP
ftr-412	2855	17	sales	sale	NOUN
ftr-412	2855	18	and	and	CCONJ
ftr-412	2855	19	use	use	VERB
ftr-412	2855	20	tax	tax	NOUN
ftr-412	2855	21	returns	return	NOUN
ftr-412	2855	22	since	since	SCONJ
ftr-412	2855	23	1999	1999	NUM
ftr-412	2855	24	(	(	PUNCT
ftr-412	2855	25	s.d	s.d	PROPN
ftr-412	2855	26	.	.	PROPN
ftr-412	2855	27	sales	sale	NOUN
ftr-412	2855	28	tax	tax	NOUN
ftr-412	2855	29	newsletter	newsletter	NOUN
ftr-412	2855	30	,	,	PUNCT
ftr-412	2855	31	s.d	s.d	PROPN
ftr-412	2855	32	.	.	PROPN
ftr-412	2855	33	dep’t	dep’t	PROPN
ftr-412	2855	34	.	.	PUNCT
ftr-412	2856	1	of	of	ADP
ftr-412	2856	2	rev	rev	PROPN
ftr-412	2856	3	.	.	PUNCT
ftr-412	2857	1	(	(	PUNCT
ftr-412	2857	2	june	june	PROPN
ftr-412	2857	3	1999	1999	NUM
ftr-412	2857	4	)	)	PUNCT
ftr-412	2857	5	)	)	PUNCT
ftr-412	2857	6	.	.	PUNCT
ftr-412	2858	1	recent	recent	ADJ
ftr-412	2858	2	legislation	legislation	NOUN
ftr-412	2858	3	links	link	NOUN
ftr-412	2858	4	e	e	NOUN
ftr-412	2858	5	-	-	NOUN
ftr-412	2858	6	payment	payment	NOUN
ftr-412	2858	7	and	and	CCONJ
ftr-412	2858	8	e	e	NOUN
ftr-412	2858	9	-	-	NOUN
ftr-412	2858	10	filing	filing	NOUN
ftr-412	2858	11	by	by	ADP
ftr-412	2858	12	requiring	require	VERB
ftr-412	2858	13	taxpayers	taxpayer	NOUN
ftr-412	2858	14	to	to	AUX
ftr-412	2858	15	e	e	VERB
ftr-412	2858	16	-	-	VERB
ftr-412	2858	17	file	file	VERB
ftr-412	2858	18	a	a	DET
ftr-412	2858	19	return	return	NOUN
ftr-412	2858	20	by	by	ADP
ftr-412	2858	21	the	the	DET
ftr-412	2858	22	23rd	23rd	ADJ
ftr-412	2858	23	day	day	NOUN
ftr-412	2858	24	of	of	ADP
ftr-412	2858	25	the	the	DET
ftr-412	2858	26	month	month	NOUN
ftr-412	2858	27	following	follow	VERB
ftr-412	2858	28	each	each	DET
ftr-412	2858	29	monthly	monthly	ADJ
ftr-412	2858	30	period	period	NOUN
ftr-412	2858	31	if	if	SCONJ
ftr-412	2858	32	they	they	PRON
ftr-412	2858	33	e	e	VERB
ftr-412	2858	34	-	-	VERB
ftr-412	2858	35	pay	pay	VERB
ftr-412	2858	36	the	the	DET
ftr-412	2858	37	tax	tax	NOUN
ftr-412	2858	38	by	by	ADP
ftr-412	2858	39	the	the	DET
ftr-412	2858	40	second	second	NOUN
ftr-412	2858	41	to	to	ADP
ftr-412	2858	42	the	the	DET
ftr-412	2858	43	last	last	ADJ
ftr-412	2858	44	day	day	NOUN
ftr-412	2858	45	of	of	ADP
ftr-412	2858	46	the	the	DET
ftr-412	2858	47	month	month	NOUN
ftr-412	2858	48	following	follow	VERB
ftr-412	2858	49	each	each	DET
ftr-412	2858	50	monthly	monthly	ADJ
ftr-412	2858	51	period	period	NOUN
ftr-412	2858	52	(	(	PUNCT
ftr-412	2858	53	2006	2006	NUM
ftr-412	2858	54	s.d	s.d	PROPN
ftr-412	2858	55	.	.	PROPN
ftr-412	2858	56	laws	laws	PROPN
ftr-412	2858	57	h1048	h1048	PROPN
ftr-412	2858	58	,	,	PUNCT
ftr-412	2858	59	§	§	NOUN
ftr-412	2858	60	1	1	NUM
ftr-412	2858	61	;	;	PUNCT
ftr-412	2858	62	s.d	s.d	PROPN
ftr-412	2858	63	.	.	PROPN
ftr-412	2858	64	codified	codify	VERB
ftr-412	2858	65	laws	law	NOUN
ftr-412	2858	66	§	§	PROPN
ftr-412	2858	67	10	10	NUM
ftr-412	2858	68	-	-	NOUN
ftr-412	2858	69	46e-7	46e-7	NUM
ftr-412	2858	70	;	;	PUNCT
ftr-412	2858	71	s.d	s.d	PROPN
ftr-412	2858	72	.	.	PROPN
ftr-412	2858	73	codified	codify	VERB
ftr-412	2858	74	laws	law	NOUN
ftr-412	2858	75	§	§	PROPN
ftr-412	2858	76	10	10	NUM
ftr-412	2858	77	-	-	SYM
ftr-412	2858	78	59	59	NUM
ftr-412	2858	79	-	-	NUM
ftr-412	2858	80	39	39	NUM
ftr-412	2858	81	)	)	PUNCT
ftr-412	2858	82	.	.	PUNCT
ftr-412	2859	1	(	(	PUNCT
ftr-412	2859	2	4	4	X
ftr-412	2859	3	)	)	PUNCT
ftr-412	2859	4	any	any	DET
ftr-412	2859	5	person	person	NOUN
ftr-412	2859	6	required	require	VERB
ftr-412	2859	7	to	to	PART
ftr-412	2859	8	collect	collect	VERB
ftr-412	2859	9	sales	sale	NOUN
ftr-412	2859	10	tax	tax	NOUN
ftr-412	2859	11	as	as	SCONJ
ftr-412	2859	12	a	a	DET
ftr-412	2859	13	retailer	retailer	NOUN
ftr-412	2859	14	may	may	AUX
ftr-412	2859	15	request	request	VERB
ftr-412	2859	16	an	an	DET
ftr-412	2859	17	advisory	advisory	ADJ
ftr-412	2859	18	opinion	opinion	NOUN
ftr-412	2859	19	seeking	seek	VERB
ftr-412	2859	20	clarification	clarification	NOUN
ftr-412	2859	21	of	of	ADP
ftr-412	2859	22	a	a	DET
ftr-412	2859	23	tax	tax	NOUN
ftr-412	2859	24	issue	issue	NOUN
ftr-412	2859	25	(	(	PUNCT
ftr-412	2859	26	s.d	s.d	PROPN
ftr-412	2859	27	.	.	PROPN
ftr-412	2859	28	codified	codify	VERB
ftr-412	2859	29	laws	law	NOUN
ftr-412	2859	30	§	§	PROPN
ftr-412	2859	31	10	10	NUM
ftr-412	2859	32	-	-	SYM
ftr-412	2859	33	59	59	NUM
ftr-412	2859	34	-	-	SYM
ftr-412	2859	35	27	27	NUM
ftr-412	2859	36	;	;	PUNCT
ftr-412	2859	37	s.d	s.d	PROPN
ftr-412	2859	38	.	.	PROPN
ftr-412	2859	39	admin	admin	PROPN
ftr-412	2859	40	.	.	PUNCT
ftr-412	2860	1	r.	r.	PROPN
ftr-412	2860	2	64:06:01:01:08	64:06:01:01:08	NUM
ftr-412	2860	3	10	10	NUM
ftr-412	2860	4	)	)	PUNCT
ftr-412	2860	5	.	.	PUNCT
ftr-412	2861	1	no	no	DET
ftr-412	2861	2	provision	provision	NOUN
ftr-412	2861	3	is	be	AUX
ftr-412	2861	4	made	make	VERB
ftr-412	2861	5	for	for	ADP
ftr-412	2861	6	electronic	electronic	ADJ
ftr-412	2861	7	filing	filing	NOUN
ftr-412	2861	8	of	of	ADP
ftr-412	2861	9	ruling	rule	VERB
ftr-412	2861	10	requests	request	NOUN
ftr-412	2861	11	.	.	PUNCT
ftr-412	2862	1	in	in	ADP
ftr-412	2862	2	addition	addition	NOUN
ftr-412	2862	3	,	,	PUNCT
ftr-412	2862	4	because	because	SCONJ
ftr-412	2862	5	there	there	PRON
ftr-412	2862	6	is	be	VERB
ftr-412	2862	7	no	no	DET
ftr-412	2862	8	provision	provision	NOUN
ftr-412	2862	9	for	for	ADP
ftr-412	2862	10	digital	digital	ADJ
ftr-412	2862	11	case	case	NOUN
ftr-412	2862	12	handling	handling	NOUN
ftr-412	2862	13	,	,	PUNCT
ftr-412	2862	14	decision	decision	NOUN
ftr-412	2862	15	,	,	PUNCT
ftr-412	2862	16	and	and	CCONJ
ftr-412	2862	17	delivery	delivery	NOUN
ftr-412	2862	18	functions	function	NOUN
ftr-412	2862	19	,	,	PUNCT
ftr-412	2862	20	the	the	DET
ftr-412	2862	21	south	south	ADJ
ftr-412	2862	22	dakota	dakota	PROPN
ftr-412	2862	23	system	system	NOUN
ftr-412	2862	24	is	be	AUX
ftr-412	2862	25	not	not	PART
ftr-412	2862	26	fully	fully	ADV
ftr-412	2862	27	transactional	transactional	ADJ
ftr-412	2862	28	.	.	PUNCT
ftr-412	2863	1	tennessee	tennessee	PROPN
ftr-412	2863	2	.	.	PUNCT
ftr-412	2864	1	tax	tax	PROPN
ftr-412	2864	2	administration	administration	PROPN
ftr-412	2864	3	&	&	CCONJ
ftr-412	2864	4	technology	technology	PROPN
ftr-412	2864	5	.	.	PUNCT
ftr-412	2865	1	tennessee	tennessee	PROPN
ftr-412	2865	2	is	be	AUX
ftr-412	2865	3	a	a	DET
ftr-412	2865	4	“	"	PUNCT
ftr-412	2865	5	stage	stage	NOUN
ftr-412	2865	6	3	3	NUM
ftr-412	2865	7	”	"	PUNCT
ftr-412	2865	8	benchmarked	benchmarke	VERB
ftr-412	2865	9	jurisdiction	jurisdiction	NOUN
ftr-412	2865	10	.	.	PUNCT
ftr-412	2866	1	(	(	PUNCT
ftr-412	2866	2	1	1	X
ftr-412	2866	3	)	)	PUNCT
ftr-412	2866	4	comprehensive	comprehensive	ADJ
ftr-412	2866	5	web	web	NOUN
ftr-412	2866	6	-	-	PUNCT
ftr-412	2866	7	based	base	VERB
ftr-412	2866	8	tax	tax	NOUN
ftr-412	2866	9	information	information	NOUN
ftr-412	2866	10	is	be	AUX
ftr-412	2866	11	provided	provide	VERB
ftr-412	2866	12	.	.	PUNCT
ftr-412	2867	1	(	(	PUNCT
ftr-412	2867	2	2	2	X
ftr-412	2867	3	)	)	PUNCT
ftr-412	2867	4	forms	form	NOUN
ftr-412	2867	5	,	,	PUNCT
ftr-412	2867	6	documents	document	NOUN
ftr-412	2867	7	and	and	CCONJ
ftr-412	2867	8	instructions	instruction	NOUN
ftr-412	2867	9	are	be	AUX
ftr-412	2867	10	available	available	ADJ
ftr-412	2867	11	on	on	ADP
ftr-412	2867	12	the	the	DET
ftr-412	2867	13	web	web	NOUN
ftr-412	2867	14	and	and	CCONJ
ftr-412	2867	15	can	can	AUX
ftr-412	2867	16	be	be	AUX
ftr-412	2867	17	downloaded	download	VERB
ftr-412	2867	18	at	at	ADP
ftr-412	2867	19	http://www.state.tn.us/revenue/.	http://www.state.tn.us/revenue/.	NOUN
ftr-412	2867	20	(	(	PUNCT
ftr-412	2867	21	3	3	NUM
ftr-412	2867	22	)	)	PUNCT
ftr-412	2867	23	taxpayers	taxpayer	NOUN
ftr-412	2867	24	whose	whose	DET
ftr-412	2867	25	sales	sale	NOUN
ftr-412	2867	26	and	and	CCONJ
ftr-412	2867	27	use	use	VERB
ftr-412	2867	28	tax	tax	NOUN
ftr-412	2867	29	payments	payment	NOUN
ftr-412	2867	30	exceed	exceed	VERB
ftr-412	2867	31	$	$	SYM
ftr-412	2867	32	5,000	5,000	NUM
ftr-412	2867	33	must	must	AUX
ftr-412	2867	34	e	e	NOUN
ftr-412	2867	35	-	-	NOUN
ftr-412	2867	36	file	file	VERB
ftr-412	2867	37	and	and	CCONJ
ftr-412	2867	38	e	e	NOUN
ftr-412	2867	39	-	-	NOUN
ftr-412	2867	40	pay	pay	VERB
ftr-412	2867	41	(	(	PUNCT
ftr-412	2867	42	tenn	tenn	PROPN
ftr-412	2867	43	.	.	PROPN
ftr-412	2867	44	code	code	PROPN
ftr-412	2867	45	ann	ann	PROPN
ftr-412	2867	46	.	.	PUNCT
ftr-412	2868	1	§	§	PROPN
ftr-412	2868	2	67	67	NUM
ftr-412	2868	3	-	-	SYM
ftr-412	2868	4	1	1	NUM
ftr-412	2868	5	-	-	PUNCT
ftr-412	2868	6	703(b	703(b	NUM
ftr-412	2868	7	)	)	PUNCT
ftr-412	2868	8	)	)	PUNCT
ftr-412	2868	9	,	,	PUNCT
ftr-412	2868	10	and	and	CCONJ
ftr-412	2868	11	must	must	AUX
ftr-412	2868	12	continue	continue	VERB
ftr-412	2868	13	to	to	PART
ftr-412	2868	14	do	do	VERB
ftr-412	2868	15	so	so	ADV
ftr-412	2868	16	until	until	SCONJ
ftr-412	2868	17	the	the	DET
ftr-412	2868	18	commissioner	commissioner	NOUN
ftr-412	2868	19	of	of	ADP
ftr-412	2868	20	revenue	revenue	NOUN
ftr-412	2868	21	advises	advise	VERB
ftr-412	2868	22	the	the	DET
ftr-412	2868	23	taxpayer	taxpayer	NOUN
ftr-412	2868	24	to	to	PART
ftr-412	2868	25	file	file	VERB
ftr-412	2868	26	by	by	ADP
ftr-412	2868	27	another	another	DET
ftr-412	2868	28	method	method	NOUN
ftr-412	2868	29	.	.	PUNCT
ftr-412	2869	1	taxpayers	taxpayer	NOUN
ftr-412	2869	2	designated	designate	VERB
ftr-412	2869	3	for	for	ADP
ftr-412	2869	4	e	e	NOUN
ftr-412	2869	5	-	-	NOUN
ftr-412	2869	6	filing	filing	NOUN
ftr-412	2869	7	are	be	AUX
ftr-412	2869	8	notified	notify	VERB
ftr-412	2869	9	by	by	ADP
ftr-412	2869	10	the	the	DET
ftr-412	2869	11	commissioner	commissioner	NOUN
ftr-412	2869	12	of	of	ADP
ftr-412	2869	13	revenue	revenue	NOUN
ftr-412	2869	14	and	and	CCONJ
ftr-412	2869	15	advised	advise	VERB
ftr-412	2869	16	of	of	ADP
ftr-412	2869	17	the	the	DET
ftr-412	2869	18	requirements	requirement	NOUN
ftr-412	2869	19	that	that	PRON
ftr-412	2869	20	must	must	AUX
ftr-412	2869	21	be	be	AUX
ftr-412	2869	22	met	meet	VERB
ftr-412	2869	23	.	.	PUNCT
ftr-412	2870	1	those	those	PRON
ftr-412	2870	2	who	who	PRON
ftr-412	2870	3	have	have	AUX
ftr-412	2870	4	not	not	PART
ftr-412	2870	5	been	be	AUX
ftr-412	2870	6	notified	notify	VERB
ftr-412	2870	7	by	by	ADP
ftr-412	2870	8	the	the	DET
ftr-412	2870	9	department	department	PROPN
ftr-412	2870	10	of	of	ADP
ftr-412	2870	11	revenue	revenue	NOUN
ftr-412	2870	12	are	be	AUX
ftr-412	2870	13	not	not	PART
ftr-412	2870	14	required	require	VERB
ftr-412	2870	15	to	to	ADP
ftr-412	2870	16	e	e	NOUN
ftr-412	2870	17	-	-	NOUN
ftr-412	2870	18	file	file	VERB
ftr-412	2870	19	and	and	CCONJ
ftr-412	2870	20	e	e	NOUN
ftr-412	2870	21	-	-	NOUN
ftr-412	2870	22	pay	pay	VERB
ftr-412	2870	23	,	,	PUNCT
ftr-412	2870	24	but	but	CCONJ
ftr-412	2870	25	may	may	AUX
ftr-412	2870	26	volunteer	volunteer	VERB
ftr-412	2870	27	to	to	PART
ftr-412	2870	28	do	do	VERB
ftr-412	2870	29	so	so	ADV
ftr-412	2870	30	(	(	PUNCT
ftr-412	2870	31	tenn	tenn	PROPN
ftr-412	2870	32	.	.	PROPN
ftr-412	2870	33	code	code	PROPN
ftr-412	2870	34	ann	ann	PROPN
ftr-412	2870	35	.	.	PUNCT
ftr-412	2871	1	§	§	PROPN
ftr-412	2871	2	67	67	NUM
ftr-412	2871	3	-	-	SYM
ftr-412	2871	4	1	1	NUM
ftr-412	2871	5	-	-	PUNCT
ftr-412	2871	6	703(b	703(b	NUM
ftr-412	2871	7	)	)	PUNCT
ftr-412	2871	8	)	)	PUNCT
ftr-412	2871	9	.	.	PUNCT
ftr-412	2872	1	(	(	PUNCT
ftr-412	2872	2	4	4	X
ftr-412	2872	3	)	)	PUNCT
ftr-412	2872	4	any	any	DET
ftr-412	2872	5	person	person	NOUN
ftr-412	2872	6	required	require	VERB
ftr-412	2872	7	to	to	PART
ftr-412	2872	8	collect	collect	VERB
ftr-412	2872	9	sales	sale	NOUN
ftr-412	2872	10	tax	tax	NOUN
ftr-412	2872	11	as	as	SCONJ
ftr-412	2872	12	a	a	DET
ftr-412	2872	13	retailer	retailer	NOUN
ftr-412	2872	14	may	may	AUX
ftr-412	2872	15	request	request	VERB
ftr-412	2872	16	an	an	DET
ftr-412	2872	17	advisory	advisory	ADJ
ftr-412	2872	18	opinion	opinion	NOUN
ftr-412	2872	19	seeking	seek	VERB
ftr-412	2872	20	clarification	clarification	NOUN
ftr-412	2872	21	of	of	ADP
ftr-412	2872	22	a	a	DET
ftr-412	2872	23	tax	tax	NOUN
ftr-412	2872	24	issue	issue	NOUN
ftr-412	2872	25	(	(	PUNCT
ftr-412	2872	26	tenn	tenn	PROPN
ftr-412	2872	27	.	.	PROPN
ftr-412	2872	28	code	code	PROPN
ftr-412	2872	29	ann	ann	PROPN
ftr-412	2872	30	.	.	PUNCT
ftr-412	2873	1	§	§	PROPN
ftr-412	2873	2	67	67	NUM
ftr-412	2873	3	-	-	SYM
ftr-412	2873	4	1	1	NUM
ftr-412	2873	5	-	-	NUM
ftr-412	2873	6	109	109	NUM
ftr-412	2873	7	)	)	PUNCT
ftr-412	2873	8	.	.	PUNCT
ftr-412	2874	1	no	no	DET
ftr-412	2874	2	provision	provision	NOUN
ftr-412	2874	3	is	be	AUX
ftr-412	2874	4	made	make	VERB
ftr-412	2874	5	for	for	ADP
ftr-412	2874	6	electronic	electronic	ADJ
ftr-412	2874	7	filing	filing	NOUN
ftr-412	2874	8	of	of	ADP
ftr-412	2874	9	ruling	rule	VERB
ftr-412	2874	10	requests	request	NOUN
ftr-412	2874	11	.	.	PUNCT
ftr-412	2875	1	in	in	ADP
ftr-412	2875	2	addition	addition	NOUN
ftr-412	2875	3	,	,	PUNCT
ftr-412	2875	4	because	because	SCONJ
ftr-412	2875	5	there	there	PRON
ftr-412	2875	6	is	be	VERB
ftr-412	2875	7	no	no	DET
ftr-412	2875	8	provision	provision	NOUN
ftr-412	2875	9	for	for	ADP
ftr-412	2875	10	digital	digital	ADJ
ftr-412	2875	11	case	case	NOUN
ftr-412	2875	12	handling	handling	NOUN
ftr-412	2875	13	,	,	PUNCT
ftr-412	2875	14	decision	decision	NOUN
ftr-412	2875	15	,	,	PUNCT
ftr-412	2875	16	and	and	CCONJ
ftr-412	2875	17	delivery	delivery	NOUN
ftr-412	2875	18	functions	function	NOUN
ftr-412	2875	19	,	,	PUNCT
ftr-412	2875	20	the	the	DET
ftr-412	2875	21	tennessee	tennessee	NOUN
ftr-412	2875	22	system	system	NOUN
ftr-412	2875	23	is	be	AUX
ftr-412	2875	24	not	not	PART
ftr-412	2875	25	fully	fully	ADV
ftr-412	2875	26	transactional	transactional	ADJ
ftr-412	2875	27	.	.	PUNCT
ftr-412	2876	1	750	750	NUM
ftr-412	2876	2	florida	florida	PROPN
ftr-412	2876	3	tax	tax	NOUN
ftr-412	2876	4	review	review	NOUN
ftr-412	2876	5	vol	vol	NOUN
ftr-412	2876	6	.	.	PUNCT
ftr-412	2877	1	7:10	7:10	NUM
ftr-412	2877	2	texas	texas	PROPN
ftr-412	2877	3	.	.	PUNCT
ftr-412	2878	1	tax	tax	PROPN
ftr-412	2878	2	administration	administration	PROPN
ftr-412	2878	3	&	&	CCONJ
ftr-412	2878	4	technology	technology	PROPN
ftr-412	2878	5	.	.	PUNCT
ftr-412	2879	1	texas	texas	PROPN
ftr-412	2879	2	is	be	AUX
ftr-412	2879	3	a	a	DET
ftr-412	2879	4	“	"	PUNCT
ftr-412	2879	5	stage	stage	NOUN
ftr-412	2879	6	3	3	NUM
ftr-412	2879	7	”	"	PUNCT
ftr-412	2879	8	benchmarked	benchmarke	VERB
ftr-412	2879	9	jurisdiction	jurisdiction	NOUN
ftr-412	2879	10	.	.	PUNCT
ftr-412	2880	1	(	(	PUNCT
ftr-412	2880	2	1	1	X
ftr-412	2880	3	)	)	PUNCT
ftr-412	2880	4	comprehensive	comprehensive	ADJ
ftr-412	2880	5	web	web	NOUN
ftr-412	2880	6	-	-	PUNCT
ftr-412	2880	7	based	base	VERB
ftr-412	2880	8	tax	tax	NOUN
ftr-412	2880	9	information	information	NOUN
ftr-412	2880	10	is	be	AUX
ftr-412	2880	11	provided	provide	VERB
ftr-412	2880	12	.	.	PUNCT
ftr-412	2881	1	(	(	PUNCT
ftr-412	2881	2	2	2	X
ftr-412	2881	3	)	)	PUNCT
ftr-412	2881	4	forms	form	NOUN
ftr-412	2881	5	,	,	PUNCT
ftr-412	2881	6	documents	document	NOUN
ftr-412	2881	7	and	and	CCONJ
ftr-412	2881	8	instructions	instruction	NOUN
ftr-412	2881	9	are	be	AUX
ftr-412	2881	10	available	available	ADJ
ftr-412	2881	11	on	on	ADP
ftr-412	2881	12	the	the	DET
ftr-412	2881	13	web	web	NOUN
ftr-412	2881	14	and	and	CCONJ
ftr-412	2881	15	can	can	AUX
ftr-412	2881	16	be	be	AUX
ftr-412	2881	17	downloaded	download	VERB
ftr-412	2881	18	at	at	ADP
ftr-412	2881	19	http://www.window.state.tx.us/m23taxes.html	http://www.window.state.tx.us/m23taxes.html	PROPN
ftr-412	2881	20	.	.	PUNCT
ftr-412	2882	1	(	(	PUNCT
ftr-412	2882	2	3	3	X
ftr-412	2882	3	)	)	PUNCT
ftr-412	2882	4	the	the	DET
ftr-412	2882	5	comptroller	comptroller	NOUN
ftr-412	2882	6	of	of	ADP
ftr-412	2882	7	public	public	ADJ
ftr-412	2882	8	accounts	account	NOUN
ftr-412	2882	9	is	be	AUX
ftr-412	2882	10	authorized	authorize	VERB
ftr-412	2882	11	to	to	PART
ftr-412	2882	12	allow	allow	VERB
ftr-412	2882	13	any	any	DET
ftr-412	2882	14	taxpayer	taxpayer	NOUN
ftr-412	2882	15	to	to	PART
ftr-412	2882	16	file	file	VERB
ftr-412	2882	17	sales	sale	NOUN
ftr-412	2882	18	and	and	CCONJ
ftr-412	2882	19	use	use	VERB
ftr-412	2882	20	tax	tax	NOUN
ftr-412	2882	21	returns	return	NOUN
ftr-412	2882	22	by	by	ADP
ftr-412	2882	23	means	mean	NOUN
ftr-412	2882	24	of	of	ADP
ftr-412	2882	25	electronic	electronic	ADJ
ftr-412	2882	26	transmission	transmission	NOUN
ftr-412	2882	27	if	if	SCONJ
ftr-412	2882	28	(	(	PUNCT
ftr-412	2882	29	a	a	X
ftr-412	2882	30	)	)	PUNCT
ftr-412	2882	31	the	the	DET
ftr-412	2882	32	taxpayer	taxpayer	NOUN
ftr-412	2882	33	enters	enter	VERB
ftr-412	2882	34	into	into	ADP
ftr-412	2882	35	a	a	DET
ftr-412	2882	36	written	write	VERB
ftr-412	2882	37	agreement	agreement	NOUN
ftr-412	2882	38	with	with	ADP
ftr-412	2882	39	the	the	DET
ftr-412	2882	40	comptroller	comptroller	NOUN
ftr-412	2882	41	,	,	PUNCT
ftr-412	2882	42	and	and	CCONJ
ftr-412	2882	43	(	(	PUNCT
ftr-412	2882	44	b	b	X
ftr-412	2882	45	)	)	PUNCT
ftr-412	2882	46	the	the	DET
ftr-412	2882	47	method	method	NOUN
ftr-412	2882	48	of	of	ADP
ftr-412	2882	49	electronic	electronic	ADJ
ftr-412	2882	50	transmission	transmission	NOUN
ftr-412	2882	51	is	be	AUX
ftr-412	2882	52	compatible	compatible	ADJ
ftr-412	2882	53	.	.	PUNCT
ftr-412	2883	1	certain	certain	ADJ
ftr-412	2883	2	taxpayers	taxpayer	NOUN
ftr-412	2883	3	are	be	AUX
ftr-412	2883	4	required	require	VERB
ftr-412	2883	5	to	to	PART
ftr-412	2883	6	file	file	VERB
ftr-412	2883	7	any	any	DET
ftr-412	2883	8	returns	return	NOUN
ftr-412	2883	9	and	and	CCONJ
ftr-412	2883	10	reports	report	NOUN
ftr-412	2883	11	electronically	electronically	ADV
ftr-412	2883	12	(	(	PUNCT
ftr-412	2883	13	texas	texas	PROPN
ftr-412	2883	14	admin	admin	PROPN
ftr-412	2883	15	.	.	PUNCT
ftr-412	2883	16	code	code	PROPN
ftr-412	2883	17	ann	ann	PROPN
ftr-412	2883	18	.	.	PUNCT
ftr-412	2884	1	tit	tit	PROPN
ftr-412	2884	2	.	.	PUNCT
ftr-412	2885	1	34	34	NUM
ftr-412	2885	2	§	§	PROPN
ftr-412	2885	3	3.9	3.9	NUM
ftr-412	2885	4	)	)	PUNCT
ftr-412	2885	5	.	.	PUNCT
ftr-412	2886	1	the	the	DET
ftr-412	2886	2	government	government	NOUN
ftr-412	2886	3	code	code	NOUN
ftr-412	2886	4	requires	require	VERB
ftr-412	2886	5	certain	certain	ADJ
ftr-412	2886	6	persons	person	NOUN
ftr-412	2886	7	to	to	PART
ftr-412	2886	8	transfer	transfer	VERB
ftr-412	2886	9	funds	fund	NOUN
ftr-412	2886	10	to	to	ADP
ftr-412	2886	11	the	the	DET
ftr-412	2886	12	comptroller	comptroller	NOUN
ftr-412	2886	13	by	by	ADP
ftr-412	2886	14	electronic	electronic	ADJ
ftr-412	2886	15	funds	fund	NOUN
ftr-412	2886	16	transfer	transfer	NOUN
ftr-412	2886	17	(	(	PUNCT
ftr-412	2886	18	tex	tex	PROPN
ftr-412	2886	19	.	.	PROPN
ftr-412	2886	20	gov’t	gov’t	PROPN
ftr-412	2886	21	code	code	PROPN
ftr-412	2886	22	ann	ann	PROPN
ftr-412	2886	23	.	.	PUNCT
ftr-412	2887	1	tit	tit	PROPN
ftr-412	2887	2	.	.	PUNCT
ftr-412	2888	1	§	§	PROPN
ftr-412	2888	2	404	404	NUM
ftr-412	2888	3	,	,	PUNCT
ftr-412	2888	4	§	§	PROPN
ftr-412	2888	5	95	95	NUM
ftr-412	2888	6	)	)	PUNCT
ftr-412	2888	7	.	.	PUNCT
ftr-412	2889	1	mandatory	mandatory	ADJ
ftr-412	2889	2	e	e	X
ftr-412	2889	3	-	-	NOUN
ftr-412	2889	4	filing	filing	NOUN
ftr-412	2889	5	is	be	AUX
ftr-412	2889	6	linked	link	VERB
ftr-412	2889	7	to	to	ADP
ftr-412	2889	8	mandatory	mandatory	ADJ
ftr-412	2889	9	e	e	NOUN
ftr-412	2889	10	-	-	NOUN
ftr-412	2889	11	payment	payment	NOUN
ftr-412	2889	12	.	.	PUNCT
ftr-412	2890	1	the	the	DET
ftr-412	2890	2	e	e	NOUN
ftr-412	2890	3	-	-	NOUN
ftr-412	2890	4	filing	filing	NOUN
ftr-412	2890	5	of	of	ADP
ftr-412	2890	6	a	a	DET
ftr-412	2890	7	sales	sale	NOUN
ftr-412	2890	8	and	and	CCONJ
ftr-412	2890	9	use	use	VERB
ftr-412	2890	10	tax	tax	NOUN
ftr-412	2890	11	return	return	NOUN
ftr-412	2890	12	is	be	AUX
ftr-412	2890	13	required	require	VERB
ftr-412	2890	14	of	of	ADP
ftr-412	2890	15	the	the	DET
ftr-412	2890	16	tax	tax	NOUN
ftr-412	2890	17	payments	payment	NOUN
ftr-412	2890	18	are	be	AUX
ftr-412	2890	19	required	require	VERB
ftr-412	2890	20	under	under	ADP
ftr-412	2890	21	eft	eft	PROPN
ftr-412	2890	22	.	.	PUNCT
ftr-412	2891	1	(	(	PUNCT
ftr-412	2891	2	tex	tex	PROPN
ftr-412	2891	3	.	.	PROPN
ftr-412	2891	4	tax	tax	PROPN
ftr-412	2891	5	code	code	PROPN
ftr-412	2891	6	ann	ann	PROPN
ftr-412	2891	7	.	.	PUNCT
ftr-412	2892	1	tit	tit	PROPN
ftr-412	2892	2	.	.	PUNCT
ftr-412	2892	3	111	111	NUM
ftr-412	2892	4	,	,	PUNCT
ftr-412	2892	5	§	§	PROPN
ftr-412	2892	6	626	626	NUM
ftr-412	2892	7	)	)	PUNCT
ftr-412	2892	8	.	.	PUNCT
ftr-412	2893	1	(	(	PUNCT
ftr-412	2893	2	4	4	X
ftr-412	2893	3	)	)	PUNCT
ftr-412	2893	4	any	any	DET
ftr-412	2893	5	person	person	NOUN
ftr-412	2893	6	required	require	VERB
ftr-412	2893	7	to	to	PART
ftr-412	2893	8	collect	collect	VERB
ftr-412	2893	9	sales	sale	NOUN
ftr-412	2893	10	tax	tax	NOUN
ftr-412	2893	11	as	as	SCONJ
ftr-412	2893	12	a	a	DET
ftr-412	2893	13	retailer	retailer	NOUN
ftr-412	2893	14	may	may	AUX
ftr-412	2893	15	request	request	VERB
ftr-412	2893	16	an	an	DET
ftr-412	2893	17	advisory	advisory	ADJ
ftr-412	2893	18	opinion	opinion	NOUN
ftr-412	2893	19	seeking	seek	VERB
ftr-412	2893	20	clarification	clarification	NOUN
ftr-412	2893	21	of	of	ADP
ftr-412	2893	22	a	a	DET
ftr-412	2893	23	tax	tax	NOUN
ftr-412	2893	24	issue	issue	NOUN
ftr-412	2893	25	(	(	PUNCT
ftr-412	2893	26	tex	tex	PROPN
ftr-412	2893	27	.	.	PROPN
ftr-412	2893	28	admin	admin	PROPN
ftr-412	2893	29	.	.	PUNCT
ftr-412	2894	1	code	code	PROPN
ftr-412	2894	2	tit	tit	PROPN
ftr-412	2894	3	.	.	PUNCT
ftr-412	2895	1	34	34	NUM
ftr-412	2895	2	,	,	PUNCT
ftr-412	2895	3	§	§	NOUN
ftr-412	2895	4	1.28	1.28	NUM
ftr-412	2895	5	)	)	PUNCT
ftr-412	2895	6	.	.	PUNCT
ftr-412	2896	1	no	no	DET
ftr-412	2896	2	provision	provision	NOUN
ftr-412	2896	3	is	be	AUX
ftr-412	2896	4	made	make	VERB
ftr-412	2896	5	for	for	ADP
ftr-412	2896	6	electronic	electronic	ADJ
ftr-412	2896	7	filing	filing	NOUN
ftr-412	2896	8	of	of	ADP
ftr-412	2896	9	ruling	rule	VERB
ftr-412	2896	10	requests	request	NOUN
ftr-412	2896	11	.	.	PUNCT
ftr-412	2897	1	in	in	ADP
ftr-412	2897	2	addition	addition	NOUN
ftr-412	2897	3	,	,	PUNCT
ftr-412	2897	4	because	because	SCONJ
ftr-412	2897	5	there	there	PRON
ftr-412	2897	6	is	be	VERB
ftr-412	2897	7	no	no	DET
ftr-412	2897	8	provision	provision	NOUN
ftr-412	2897	9	for	for	ADP
ftr-412	2897	10	digital	digital	ADJ
ftr-412	2897	11	case	case	NOUN
ftr-412	2897	12	handling	handling	NOUN
ftr-412	2897	13	,	,	PUNCT
ftr-412	2897	14	decision	decision	NOUN
ftr-412	2897	15	,	,	PUNCT
ftr-412	2897	16	and	and	CCONJ
ftr-412	2897	17	delivery	delivery	NOUN
ftr-412	2897	18	functions	function	NOUN
ftr-412	2897	19	,	,	PUNCT
ftr-412	2897	20	the	the	DET
ftr-412	2897	21	texas	texas	PROPN
ftr-412	2897	22	system	system	NOUN
ftr-412	2897	23	is	be	AUX
ftr-412	2897	24	not	not	PART
ftr-412	2897	25	fully	fully	ADV
ftr-412	2897	26	transactional	transactional	ADJ
ftr-412	2897	27	.	.	PUNCT
ftr-412	2898	1	utah	utah	PROPN
ftr-412	2898	2	.	.	PUNCT
ftr-412	2898	3	tax	tax	PROPN
ftr-412	2898	4	administration	administration	PROPN
ftr-412	2898	5	&	&	CCONJ
ftr-412	2898	6	technology	technology	PROPN
ftr-412	2898	7	.	.	PUNCT
ftr-412	2899	1	utah	utah	PROPN
ftr-412	2899	2	is	be	AUX
ftr-412	2899	3	a	a	DET
ftr-412	2899	4	“	"	PUNCT
ftr-412	2899	5	stage	stage	NOUN
ftr-412	2899	6	2	2	NUM
ftr-412	2899	7	”	"	PUNCT
ftr-412	2899	8	benchmarked	benchmarke	VERB
ftr-412	2899	9	jurisdiction	jurisdiction	NOUN
ftr-412	2899	10	.	.	PUNCT
ftr-412	2900	1	(	(	PUNCT
ftr-412	2900	2	1	1	X
ftr-412	2900	3	)	)	PUNCT
ftr-412	2900	4	comprehensive	comprehensive	ADJ
ftr-412	2900	5	web	web	NOUN
ftr-412	2900	6	-	-	PUNCT
ftr-412	2900	7	based	base	VERB
ftr-412	2900	8	tax	tax	NOUN
ftr-412	2900	9	information	information	NOUN
ftr-412	2900	10	is	be	AUX
ftr-412	2900	11	provided	provide	VERB
ftr-412	2900	12	.	.	PUNCT
ftr-412	2901	1	(	(	PUNCT
ftr-412	2901	2	2	2	X
ftr-412	2901	3	)	)	PUNCT
ftr-412	2901	4	forms	form	NOUN
ftr-412	2901	5	,	,	PUNCT
ftr-412	2901	6	documents	document	NOUN
ftr-412	2901	7	and	and	CCONJ
ftr-412	2901	8	instructions	instruction	NOUN
ftr-412	2901	9	are	be	AUX
ftr-412	2901	10	available	available	ADJ
ftr-412	2901	11	on	on	ADP
ftr-412	2901	12	the	the	DET
ftr-412	2901	13	web	web	NOUN
ftr-412	2901	14	and	and	CCONJ
ftr-412	2901	15	can	can	AUX
ftr-412	2901	16	be	be	AUX
ftr-412	2901	17	downloaded	download	VERB
ftr-412	2901	18	at	at	ADP
ftr-412	2901	19	http://tax.utah.gov/.	http://tax.utah.gov/.	NOUN
ftr-412	2901	20	(	(	PUNCT
ftr-412	2901	21	3	3	NUM
ftr-412	2901	22	)	)	PUNCT
ftr-412	2901	23	utah	utah	PROPN
ftr-412	2901	24	law	law	NOUN
ftr-412	2901	25	requires	require	VERB
ftr-412	2901	26	that	that	SCONJ
ftr-412	2901	27	the	the	DET
ftr-412	2901	28	tax	tax	NOUN
ftr-412	2901	29	commission	commission	NOUN
ftr-412	2901	30	must	must	AUX
ftr-412	2901	31	allow	allow	VERB
ftr-412	2901	32	internet	internet	NOUN
ftr-412	2901	33	-	-	PUNCT
ftr-412	2901	34	based	base	VERB
ftr-412	2901	35	sales	sale	NOUN
ftr-412	2901	36	and	and	CCONJ
ftr-412	2901	37	use	use	VERB
ftr-412	2901	38	tax	tax	NOUN
ftr-412	2901	39	filings	filing	NOUN
ftr-412	2901	40	(	(	PUNCT
ftr-412	2901	41	utah	utah	PROPN
ftr-412	2901	42	code	code	PROPN
ftr-412	2901	43	ann	ann	PROPN
ftr-412	2901	44	.	.	PUNCT
ftr-412	2902	1	§	§	PROPN
ftr-412	2902	2	63d-1	63d-1	PROPN
ftr-412	2902	3	-	-	PUNCT
ftr-412	2902	4	105(1)(d	105(1)(d	NUM
ftr-412	2902	5	)	)	PUNCT
ftr-412	2902	6	)	)	PUNCT
ftr-412	2902	7	,	,	PUNCT
ftr-412	2902	8	however	however	ADV
ftr-412	2902	9	this	this	DET
ftr-412	2902	10	capacity	capacity	NOUN
ftr-412	2902	11	is	be	AUX
ftr-412	2902	12	being	be	AUX
ftr-412	2902	13	phased	phase	VERB
ftr-412	2902	14	in	in	ADP
ftr-412	2902	15	.	.	PUNCT
ftr-412	2903	1	at	at	ADP
ftr-412	2903	2	the	the	DET
ftr-412	2903	3	present	present	ADJ
ftr-412	2903	4	time	time	NOUN
ftr-412	2903	5	some	some	PRON
ftr-412	2903	6	,	,	PUNCT
ftr-412	2903	7	but	but	CCONJ
ftr-412	2903	8	not	not	PART
ftr-412	2903	9	all	all	DET
ftr-412	2903	10	utah	utah	PROPN
ftr-412	2903	11	sales	sale	NOUN
ftr-412	2903	12	and	and	CCONJ
ftr-412	2903	13	use	use	VERB
ftr-412	2903	14	tax	tax	NOUN
ftr-412	2903	15	returns	return	NOUN
ftr-412	2903	16	can	can	AUX
ftr-412	2903	17	be	be	AUX
ftr-412	2903	18	filed	file	VERB
ftr-412	2903	19	on	on	ADP
ftr-412	2903	20	line	line	NOUN
ftr-412	2903	21	.	.	PUNCT
ftr-412	2904	1	returns	return	NOUN
ftr-412	2904	2	that	that	PRON
ftr-412	2904	3	must	must	AUX
ftr-412	2904	4	be	be	AUX
ftr-412	2904	5	filed	file	VERB
ftr-412	2904	6	on	on	ADP
ftr-412	2904	7	paper	paper	NOUN
ftr-412	2904	8	include	include	VERB
ftr-412	2904	9	tc-61f	tc-61f	NOUN
ftr-412	2904	10	,	,	PUNCT
ftr-412	2904	11	tc-61fv	tc-61fv	NOUN
ftr-412	2904	12	,	,	PUNCT
ftr-412	2904	13	tc-61	tc-61	PRON
ftr-412	2904	14	t	t	NOUN
ftr-412	2904	15	,	,	PUNCT
ftr-412	2904	16	and	and	CCONJ
ftr-412	2904	17	tc-61w	tc-61w	PROPN
ftr-412	2904	18	.	.	PUNCT
ftr-412	2905	1	in	in	ADP
ftr-412	2905	2	addition	addition	NOUN
ftr-412	2905	3	amended	amend	VERB
ftr-412	2905	4	returns	return	NOUN
ftr-412	2905	5	and	and	CCONJ
ftr-412	2905	6	late	late	ADV
ftr-412	2905	7	-	-	PUNCT
ftr-412	2905	8	filed	file	VERB
ftr-412	2905	9	returns	return	NOUN
ftr-412	2905	10	remain	remain	VERB
ftr-412	2905	11	paper	paper	NOUN
ftr-412	2905	12	-	-	PUNCT
ftr-412	2905	13	based	base	VERB
ftr-412	2905	14	.	.	PUNCT
ftr-412	2906	1	similarly	similarly	ADV
ftr-412	2906	2	,	,	PUNCT
ftr-412	2906	3	most	most	ADJ
ftr-412	2906	4	but	but	CCONJ
ftr-412	2906	5	not	not	PART
ftr-412	2906	6	all	all	PRON
ftr-412	2906	7	sales	sale	NOUN
ftr-412	2906	8	and	and	CCONJ
ftr-412	2906	9	use	use	VERB
ftr-412	2906	10	taxpayers	taxpayer	NOUN
ftr-412	2906	11	are	be	AUX
ftr-412	2906	12	able	able	ADJ
ftr-412	2906	13	to	to	PART
ftr-412	2906	14	make	make	VERB
ftr-412	2906	15	payments	payment	NOUN
ftr-412	2906	16	on	on	ADP
ftr-412	2906	17	line	line	NOUN
ftr-412	2906	18	.	.	PUNCT
ftr-412	2907	1	(	(	PUNCT
ftr-412	2907	2	utah	utah	PROPN
ftr-412	2907	3	state	state	PROPN
ftr-412	2907	4	tax	tax	PROPN
ftr-412	2907	5	commission	commission	PROPN
ftr-412	2907	6	,	,	PUNCT
ftr-412	2907	7	online	online	ADJ
ftr-412	2907	8	sales	sale	NOUN
ftr-412	2907	9	and	and	CCONJ
ftr-412	2907	10	use	use	VERB
ftr-412	2907	11	tax	tax	NOUN
ftr-412	2907	12	filing	filing	NOUN
ftr-412	2907	13	at	at	ADP
ftr-412	2907	14	http://tax.utah.gov/sales/salestaxonline.html	http://tax.utah.gov/sales/salestaxonline.html	PROPN
ftr-412	2907	15	)	)	PUNCT
ftr-412	2907	16	.	.	PUNCT
ftr-412	2908	1	sellers	seller	NOUN
ftr-412	2908	2	whose	whose	DET
ftr-412	2908	3	state	state	NOUN
ftr-412	2908	4	and	and	CCONJ
ftr-412	2908	5	local	local	ADJ
ftr-412	2908	6	sales	sale	NOUN
ftr-412	2908	7	and	and	CCONJ
ftr-412	2908	8	use	use	VERB
ftr-412	2908	9	tax	tax	NOUN
ftr-412	2908	10	liability	liability	NOUN
ftr-412	2908	11	totaled	total	VERB
ftr-412	2908	12	$	$	SYM
ftr-412	2908	13	96,000	96,000	NUM
ftr-412	2908	14	or	or	CCONJ
ftr-412	2908	15	more	more	ADJ
ftr-412	2908	16	for	for	SCONJ
ftr-412	2908	17	the	the	DET
ftr-412	2908	18	previously	previously	ADV
ftr-412	2908	19	calendar	calendar	NOUN
ftr-412	2908	20	year	year	NOUN
ftr-412	2908	21	must	must	AUX
ftr-412	2908	22	transmit	transmit	VERB
ftr-412	2908	23	monthly	monthly	ADJ
ftr-412	2908	24	tax	tax	NOUN
ftr-412	2908	25	payments	payment	NOUN
ftr-412	2908	26	by	by	ADP
ftr-412	2908	27	electronic	electronic	ADJ
ftr-412	2908	28	funds	fund	NOUN
ftr-412	2908	29	transfer	transfer	NOUN
ftr-412	2908	30	(	(	PUNCT
ftr-412	2908	31	utah	utah	PROPN
ftr-412	2908	32	code	code	PROPN
ftr-412	2908	33	ann	ann	PROPN
ftr-412	2908	34	.	.	PUNCT
ftr-412	2909	1	§	§	PROPN
ftr-412	2909	2	59	59	NUM
ftr-412	2909	3	-	-	SYM
ftr-412	2909	4	12	12	NUM
ftr-412	2909	5	-	-	PUNCT
ftr-412	2909	6	108(2	108(2	NUM
ftr-412	2909	7	)	)	PUNCT
ftr-412	2909	8	)	)	PUNCT
ftr-412	2909	9	.	.	PUNCT
ftr-412	2910	1	sellers	seller	NOUN
ftr-412	2910	2	who	who	PRON
ftr-412	2910	3	are	be	AUX
ftr-412	2910	4	not	not	PART
ftr-412	2910	5	required	require	VERB
ftr-412	2910	6	to	to	PART
ftr-412	2910	7	pay	pay	VERB
ftr-412	2910	8	taxes	taxis	NOUN
ftr-412	2910	9	electronically	electronically	ADV
ftr-412	2910	10	may	may	AUX
ftr-412	2910	11	elect	elect	VERB
ftr-412	2910	12	to	to	PART
ftr-412	2910	13	do	do	VERB
ftr-412	2910	14	so	so	ADV
ftr-412	2910	15	by	by	ADP
ftr-412	2910	16	contacting	contact	VERB
ftr-412	2910	17	the	the	DET
ftr-412	2910	18	commission	commission	NOUN
ftr-412	2910	19	within	within	ADP
ftr-412	2910	20	30	30	NUM
ftr-412	2910	21	days	day	NOUN
ftr-412	2910	22	before	before	ADP
ftr-412	2910	23	the	the	DET
ftr-412	2910	24	beginning	beginning	NOUN
ftr-412	2910	25	of	of	ADP
ftr-412	2910	26	a	a	DET
ftr-412	2910	27	new	new	ADJ
ftr-412	2910	28	fiscal	fiscal	ADJ
ftr-412	2910	29	year	year	NOUN
ftr-412	2910	30	.	.	PUNCT
ftr-412	2911	1	such	such	ADJ
ftr-412	2911	2	sellers	seller	NOUN
ftr-412	2911	3	are	be	AUX
ftr-412	2911	4	subject	subject	ADJ
ftr-412	2911	5	to	to	ADP
ftr-412	2911	6	the	the	DET
ftr-412	2911	7	same	same	ADJ
ftr-412	2911	8	requirements	requirement	NOUN
ftr-412	2911	9	and	and	CCONJ
ftr-412	2911	10	penalties	penalty	NOUN
ftr-412	2911	11	as	as	ADP
ftr-412	2911	12	mandatory	mandatory	ADJ
ftr-412	2911	13	filers	filer	NOUN
ftr-412	2911	14	(	(	PUNCT
ftr-412	2911	15	utah	utah	PROPN
ftr-412	2911	16	admin	admin	PROPN
ftr-412	2911	17	.	.	PUNCT
ftr-412	2912	1	code	code	PROPN
ftr-412	2912	2	r.	r.	PROPN
ftr-412	2912	3	§	§	PROPN
ftr-412	2912	4	r865	r865	PROPN
ftr-412	2912	5	-	-	PUNCT
ftr-412	2912	6	19s-86(e)(2	19s-86(e)(2	NUM
ftr-412	2912	7	)	)	PUNCT
ftr-412	2912	8	)	)	PUNCT
ftr-412	2912	9	.	.	PUNCT
ftr-412	2913	1	(	(	PUNCT
ftr-412	2913	2	4	4	X
ftr-412	2913	3	)	)	PUNCT
ftr-412	2913	4	any	any	DET
ftr-412	2913	5	person	person	NOUN
ftr-412	2913	6	required	require	VERB
ftr-412	2913	7	to	to	PART
ftr-412	2913	8	collect	collect	VERB
ftr-412	2913	9	sales	sale	NOUN
ftr-412	2913	10	tax	tax	NOUN
ftr-412	2913	11	as	as	SCONJ
ftr-412	2913	12	a	a	DET
ftr-412	2913	13	retailer	retailer	NOUN
ftr-412	2913	14	may	may	AUX
ftr-412	2913	15	request	request	VERB
ftr-412	2913	16	an	an	DET
ftr-412	2913	17	advisory	advisory	ADJ
ftr-412	2913	18	opinion	opinion	NOUN
ftr-412	2913	19	seeking	seek	VERB
ftr-412	2913	20	clarification	clarification	NOUN
ftr-412	2913	21	of	of	ADP
ftr-412	2913	22	a	a	DET
ftr-412	2913	23	tax	tax	NOUN
ftr-412	2913	24	issue	issue	NOUN
ftr-412	2913	25	(	(	PUNCT
ftr-412	2913	26	utah	utah	PROPN
ftr-412	2913	27	code	code	PROPN
ftr-412	2913	28	ann	ann	PROPN
ftr-412	2913	29	.	.	PUNCT
ftr-412	2914	1	§	§	PROPN
ftr-412	2914	2	59	59	NUM
ftr-412	2914	3	-	-	SYM
ftr-412	2914	4	1	1	NUM
ftr-412	2914	5	-	-	NUM
ftr-412	2914	6	210	210	NUM
ftr-412	2914	7	;	;	PUNCT
ftr-412	2914	8	utah	utah	PROPN
ftr-412	2914	9	tax	tax	NOUN
ftr-412	2914	10	rule	rule	NOUN
ftr-412	2914	11	861	861	NUM
ftr-412	2914	12	-	-	SYM
ftr-412	2914	13	1a-34	1a-34	NUM
ftr-412	2914	14	)	)	PUNCT
ftr-412	2914	15	.	.	PUNCT
ftr-412	2915	1	no	no	DET
ftr-412	2915	2	provision	provision	NOUN
ftr-412	2915	3	is	be	AUX
ftr-412	2915	4	made	make	VERB
ftr-412	2915	5	for	for	ADP
ftr-412	2915	6	electronic	electronic	ADJ
ftr-412	2915	7	filing	filing	NOUN
ftr-412	2915	8	of	of	ADP
ftr-412	2915	9	ruling	rule	VERB
ftr-412	2915	10	requests	request	NOUN
ftr-412	2915	11	.	.	PUNCT
ftr-412	2916	1	in	in	ADP
ftr-412	2916	2	addition	addition	NOUN
ftr-412	2916	3	,	,	PUNCT
ftr-412	2916	4	because	because	SCONJ
ftr-412	2916	5	there	there	PRON
ftr-412	2916	6	is	be	VERB
ftr-412	2916	7	no	no	DET
ftr-412	2916	8	provision	provision	NOUN
ftr-412	2916	9	for	for	ADP
ftr-412	2916	10	digital	digital	ADJ
ftr-412	2916	11	case	case	NOUN
ftr-412	2916	12	handling	handling	NOUN
ftr-412	2916	13	,	,	PUNCT
ftr-412	2916	14	decision	decision	NOUN
ftr-412	2916	15	,	,	PUNCT
ftr-412	2916	16	and	and	CCONJ
ftr-412	2916	17	delivery	delivery	NOUN
ftr-412	2916	18	functions	function	NOUN
ftr-412	2916	19	,	,	PUNCT
ftr-412	2916	20	the	the	DET
ftr-412	2916	21	utah	utah	PROPN
ftr-412	2916	22	system	system	NOUN
ftr-412	2916	23	is	be	AUX
ftr-412	2916	24	not	not	PART
ftr-412	2916	25	fully	fully	ADV
ftr-412	2916	26	transactional	transactional	ADJ
ftr-412	2916	27	.	.	PUNCT
ftr-412	2917	1	2006	2006	NUM
ftr-412	2917	2	]	]	PUNCT
ftr-412	2917	3	biometrics	biometric	NOUN
ftr-412	2917	4	:	:	PUNCT
ftr-412	2917	5	solving	solve	VERB
ftr-412	2917	6	the	the	DET
ftr-412	2917	7	regressivity	regressivity	NOUN
ftr-412	2917	8	of	of	ADP
ftr-412	2917	9	vats	vat	NOUN
ftr-412	2917	10	and	and	CCONJ
ftr-412	2917	11	rsts	rst	VERB
ftr-412	2917	12	751	751	NUM
ftr-412	2917	13	vermont	vermont	PROPN
ftr-412	2917	14	.	.	PUNCT
ftr-412	2918	1	tax	tax	PROPN
ftr-412	2918	2	administration	administration	PROPN
ftr-412	2918	3	&	&	CCONJ
ftr-412	2918	4	technology	technology	PROPN
ftr-412	2918	5	.	.	PUNCT
ftr-412	2919	1	vermont	vermont	PROPN
ftr-412	2919	2	is	be	AUX
ftr-412	2919	3	a	a	DET
ftr-412	2919	4	“	"	PUNCT
ftr-412	2919	5	stage	stage	NOUN
ftr-412	2919	6	3	3	NUM
ftr-412	2919	7	”	"	PUNCT
ftr-412	2919	8	benchmarked	benchmarke	VERB
ftr-412	2919	9	jurisdiction	jurisdiction	NOUN
ftr-412	2919	10	.	.	PUNCT
ftr-412	2920	1	(	(	PUNCT
ftr-412	2920	2	1	1	X
ftr-412	2920	3	)	)	PUNCT
ftr-412	2920	4	comprehensive	comprehensive	ADJ
ftr-412	2920	5	web	web	NOUN
ftr-412	2920	6	-	-	PUNCT
ftr-412	2920	7	based	base	VERB
ftr-412	2920	8	tax	tax	NOUN
ftr-412	2920	9	information	information	NOUN
ftr-412	2920	10	is	be	AUX
ftr-412	2920	11	provided	provide	VERB
ftr-412	2920	12	.	.	PUNCT
ftr-412	2921	1	(	(	PUNCT
ftr-412	2921	2	2	2	X
ftr-412	2921	3	)	)	PUNCT
ftr-412	2921	4	forms	form	NOUN
ftr-412	2921	5	,	,	PUNCT
ftr-412	2921	6	documents	document	NOUN
ftr-412	2921	7	and	and	CCONJ
ftr-412	2921	8	instructions	instruction	NOUN
ftr-412	2921	9	are	be	AUX
ftr-412	2921	10	available	available	ADJ
ftr-412	2921	11	on	on	ADP
ftr-412	2921	12	the	the	DET
ftr-412	2921	13	web	web	NOUN
ftr-412	2921	14	and	and	CCONJ
ftr-412	2921	15	can	can	AUX
ftr-412	2921	16	be	be	AUX
ftr-412	2921	17	downloaded	download	VERB
ftr-412	2921	18	at	at	ADP
ftr-412	2921	19	http://www.state.vt.us/tax/.	http://www.state.vt.us/tax/.	PROPN
ftr-412	2921	20	(	(	PUNCT
ftr-412	2921	21	3	3	NUM
ftr-412	2921	22	)	)	PUNCT
ftr-412	2921	23	filing	filing	NOUN
ftr-412	2921	24	of	of	ADP
ftr-412	2921	25	sales	sale	NOUN
ftr-412	2921	26	and	and	CCONJ
ftr-412	2921	27	use	use	VERB
ftr-412	2921	28	tax	tax	NOUN
ftr-412	2921	29	returns	return	NOUN
ftr-412	2921	30	and	and	CCONJ
ftr-412	2921	31	payment	payment	NOUN
ftr-412	2921	32	of	of	ADP
ftr-412	2921	33	taxes	taxis	NOUN
ftr-412	2921	34	may	may	AUX
ftr-412	2921	35	be	be	AUX
ftr-412	2921	36	performed	perform	VERB
ftr-412	2921	37	electronically	electronically	ADV
ftr-412	2921	38	on	on	ADP
ftr-412	2921	39	a	a	DET
ftr-412	2921	40	voluntary	voluntary	ADJ
ftr-412	2921	41	basis	basis	NOUN
ftr-412	2921	42	.	.	PUNCT
ftr-412	2922	1	the	the	DET
ftr-412	2922	2	commissioner	commissioner	NOUN
ftr-412	2922	3	is	be	AUX
ftr-412	2922	4	authorized	authorize	VERB
ftr-412	2922	5	to	to	PART
ftr-412	2922	6	require	require	VERB
ftr-412	2922	7	payments	payment	NOUN
ftr-412	2922	8	by	by	ADP
ftr-412	2922	9	eft	eft	PROPN
ftr-412	2922	10	from	from	ADP
ftr-412	2922	11	certain	certain	ADJ
ftr-412	2922	12	taxpayers	taxpayer	NOUN
ftr-412	2922	13	(	(	PUNCT
ftr-412	2922	14	those	those	PRON
ftr-412	2922	15	who	who	PRON
ftr-412	2922	16	pay	pay	VERB
ftr-412	2922	17	federal	federal	ADJ
ftr-412	2922	18	taxes	taxis	NOUN
ftr-412	2922	19	electronically	electronically	ADV
ftr-412	2922	20	,	,	PUNCT
ftr-412	2922	21	and	and	CCONJ
ftr-412	2922	22	those	those	PRON
ftr-412	2922	23	who	who	PRON
ftr-412	2922	24	have	have	AUX
ftr-412	2922	25	previously	previously	ADV
ftr-412	2922	26	submitted	submit	VERB
ftr-412	2922	27	two	two	NUM
ftr-412	2922	28	or	or	CCONJ
ftr-412	2922	29	more	more	ADV
ftr-412	2922	30	uncollected	uncollected	ADJ
ftr-412	2922	31	checks	check	NOUN
ftr-412	2922	32	)	)	PUNCT
ftr-412	2922	33	(	(	PUNCT
ftr-412	2922	34	vt	vt	PROPN
ftr-412	2922	35	.	.	PROPN
ftr-412	2922	36	stat	stat	PROPN
ftr-412	2922	37	.	.	PUNCT
ftr-412	2923	1	ann	ann	PROPN
ftr-412	2923	2	.	.	PUNCT
ftr-412	2924	1	tit	tit	PROPN
ftr-412	2924	2	.	.	PUNCT
ftr-412	2925	1	32	32	NUM
ftr-412	2925	2	,	,	PUNCT
ftr-412	2925	3	§	§	PROPN
ftr-412	2925	4	§	§	PROPN
ftr-412	2925	5	9243	9243	NUM
ftr-412	2925	6	;	;	PUNCT
ftr-412	2925	7	9776	9776	NUM
ftr-412	2925	8	&	&	CCONJ
ftr-412	2925	9	5842(a)(4)(d	5842(a)(4)(d	NUM
ftr-412	2925	10	)	)	PUNCT
ftr-412	2925	11	)	)	PUNCT
ftr-412	2925	12	.	.	PUNCT
ftr-412	2926	1	(	(	PUNCT
ftr-412	2926	2	4	4	X
ftr-412	2926	3	)	)	PUNCT
ftr-412	2926	4	any	any	DET
ftr-412	2926	5	person	person	NOUN
ftr-412	2926	6	required	require	VERB
ftr-412	2926	7	to	to	PART
ftr-412	2926	8	collect	collect	VERB
ftr-412	2926	9	sales	sale	NOUN
ftr-412	2926	10	tax	tax	NOUN
ftr-412	2926	11	as	as	SCONJ
ftr-412	2926	12	a	a	DET
ftr-412	2926	13	retailer	retailer	NOUN
ftr-412	2926	14	may	may	AUX
ftr-412	2926	15	request	request	VERB
ftr-412	2926	16	an	an	DET
ftr-412	2926	17	advisory	advisory	ADJ
ftr-412	2926	18	opinion	opinion	NOUN
ftr-412	2926	19	seeking	seek	VERB
ftr-412	2926	20	clarification	clarification	NOUN
ftr-412	2926	21	of	of	ADP
ftr-412	2926	22	a	a	DET
ftr-412	2926	23	tax	tax	NOUN
ftr-412	2926	24	issue	issue	NOUN
ftr-412	2926	25	(	(	PUNCT
ftr-412	2926	26	vt	vt	PROPN
ftr-412	2926	27	.	.	PROPN
ftr-412	2926	28	stat	stat	PROPN
ftr-412	2926	29	.	.	PUNCT
ftr-412	2927	1	ann	ann	PROPN
ftr-412	2927	2	.	.	PUNCT
ftr-412	2928	1	tit	tit	PROPN
ftr-412	2928	2	.	.	PUNCT
ftr-412	2929	1	3	3	NUM
ftr-412	2929	2	,	,	PUNCT
ftr-412	2929	3	§	§	NOUN
ftr-412	2929	4	808	808	NUM
ftr-412	2929	5	)	)	PUNCT
ftr-412	2929	6	.	.	PUNCT
ftr-412	2930	1	no	no	DET
ftr-412	2930	2	provision	provision	NOUN
ftr-412	2930	3	is	be	AUX
ftr-412	2930	4	made	make	VERB
ftr-412	2930	5	for	for	ADP
ftr-412	2930	6	electronic	electronic	ADJ
ftr-412	2930	7	filing	filing	NOUN
ftr-412	2930	8	of	of	ADP
ftr-412	2930	9	ruling	rule	VERB
ftr-412	2930	10	requests	request	NOUN
ftr-412	2930	11	.	.	PUNCT
ftr-412	2931	1	in	in	ADP
ftr-412	2931	2	addition	addition	NOUN
ftr-412	2931	3	,	,	PUNCT
ftr-412	2931	4	because	because	SCONJ
ftr-412	2931	5	there	there	PRON
ftr-412	2931	6	is	be	VERB
ftr-412	2931	7	no	no	DET
ftr-412	2931	8	provision	provision	NOUN
ftr-412	2931	9	for	for	ADP
ftr-412	2931	10	digital	digital	ADJ
ftr-412	2931	11	case	case	NOUN
ftr-412	2931	12	handling	handling	NOUN
ftr-412	2931	13	,	,	PUNCT
ftr-412	2931	14	decision	decision	NOUN
ftr-412	2931	15	,	,	PUNCT
ftr-412	2931	16	and	and	CCONJ
ftr-412	2931	17	delivery	delivery	NOUN
ftr-412	2931	18	functions	function	NOUN
ftr-412	2931	19	,	,	PUNCT
ftr-412	2931	20	the	the	DET
ftr-412	2931	21	vermont	vermont	NOUN
ftr-412	2931	22	system	system	NOUN
ftr-412	2931	23	is	be	AUX
ftr-412	2931	24	not	not	PART
ftr-412	2931	25	fully	fully	ADV
ftr-412	2931	26	transactional	transactional	ADJ
ftr-412	2931	27	.	.	PUNCT
ftr-412	2932	1	virginia	virginia	PROPN
ftr-412	2932	2	.	.	PUNCT
ftr-412	2933	1	tax	tax	PROPN
ftr-412	2933	2	administration	administration	PROPN
ftr-412	2933	3	&	&	CCONJ
ftr-412	2933	4	technology	technology	PROPN
ftr-412	2933	5	.	.	PUNCT
ftr-412	2934	1	virginia	virginia	PROPN
ftr-412	2934	2	is	be	AUX
ftr-412	2934	3	a	a	DET
ftr-412	2934	4	“	"	PUNCT
ftr-412	2934	5	stage	stage	NOUN
ftr-412	2934	6	3	3	NUM
ftr-412	2934	7	”	"	PUNCT
ftr-412	2934	8	benchmarked	benchmarke	VERB
ftr-412	2934	9	jurisdiction	jurisdiction	NOUN
ftr-412	2934	10	.	.	PUNCT
ftr-412	2935	1	(	(	PUNCT
ftr-412	2935	2	1	1	X
ftr-412	2935	3	)	)	PUNCT
ftr-412	2935	4	comprehensive	comprehensive	ADJ
ftr-412	2935	5	web	web	NOUN
ftr-412	2935	6	-	-	PUNCT
ftr-412	2935	7	based	base	VERB
ftr-412	2935	8	tax	tax	NOUN
ftr-412	2935	9	information	information	NOUN
ftr-412	2935	10	is	be	AUX
ftr-412	2935	11	provided	provide	VERB
ftr-412	2935	12	.	.	PUNCT
ftr-412	2936	1	(	(	PUNCT
ftr-412	2936	2	2	2	X
ftr-412	2936	3	)	)	PUNCT
ftr-412	2936	4	forms	form	NOUN
ftr-412	2936	5	,	,	PUNCT
ftr-412	2936	6	documents	document	NOUN
ftr-412	2936	7	and	and	CCONJ
ftr-412	2936	8	instructions	instruction	NOUN
ftr-412	2936	9	are	be	AUX
ftr-412	2936	10	available	available	ADJ
ftr-412	2936	11	on	on	ADP
ftr-412	2936	12	the	the	DET
ftr-412	2936	13	web	web	NOUN
ftr-412	2936	14	and	and	CCONJ
ftr-412	2936	15	can	can	AUX
ftr-412	2936	16	be	be	AUX
ftr-412	2936	17	downloaded	download	VERB
ftr-412	2936	18	at	at	ADP
ftr-412	2936	19	http://www.tax.virginia.gov/.	http://www.tax.virginia.gov/.	PROPN
ftr-412	2936	20	(	(	PUNCT
ftr-412	2936	21	3	3	NUM
ftr-412	2936	22	)	)	PUNCT
ftr-412	2936	23	sales	sale	NOUN
ftr-412	2936	24	and	and	CCONJ
ftr-412	2936	25	use	use	VERB
ftr-412	2936	26	tax	tax	NOUN
ftr-412	2936	27	returns	return	NOUN
ftr-412	2936	28	can	can	AUX
ftr-412	2936	29	be	be	AUX
ftr-412	2936	30	filed	file	VERB
ftr-412	2936	31	electronically	electronically	ADV
ftr-412	2936	32	,	,	PUNCT
ftr-412	2936	33	and	and	CCONJ
ftr-412	2936	34	payments	payment	NOUN
ftr-412	2936	35	may	may	AUX
ftr-412	2936	36	be	be	AUX
ftr-412	2936	37	made	make	VERB
ftr-412	2936	38	through	through	ADP
ftr-412	2936	39	eft	eft	PROPN
ftr-412	2936	40	(	(	PUNCT
ftr-412	2936	41	va	va	PROPN
ftr-412	2936	42	.	.	PROPN
ftr-412	2936	43	code	code	PROPN
ftr-412	2936	44	ann	ann	PROPN
ftr-412	2936	45	.	.	PUNCT
ftr-412	2937	1	§	§	PROPN
ftr-412	2937	2	58.1	58.1	NUM
ftr-412	2937	3	-	-	PUNCT
ftr-412	2937	4	9(c	9(c	NUM
ftr-412	2937	5	)	)	PUNCT
ftr-412	2937	6	)	)	PUNCT
ftr-412	2937	7	.	.	PUNCT
ftr-412	2938	1	if	if	SCONJ
ftr-412	2938	2	a	a	DET
ftr-412	2938	3	taxpayer	taxpayer	NOUN
ftr-412	2938	4	’s	’s	PART
ftr-412	2938	5	monthly	monthly	ADJ
ftr-412	2938	6	sales	sale	NOUN
ftr-412	2938	7	and	and	CCONJ
ftr-412	2938	8	use	use	VERB
ftr-412	2938	9	tax	tax	NOUN
ftr-412	2938	10	liability	liability	NOUN
ftr-412	2938	11	exceeds	exceed	VERB
ftr-412	2938	12	$	$	SYM
ftr-412	2938	13	20,000	20,000	NUM
ftr-412	2938	14	,	,	PUNCT
ftr-412	2938	15	the	the	DET
ftr-412	2938	16	taxpayer	taxpayer	NOUN
ftr-412	2938	17	may	may	AUX
ftr-412	2938	18	be	be	AUX
ftr-412	2938	19	required	require	VERB
ftr-412	2938	20	to	to	PART
ftr-412	2938	21	make	make	VERB
ftr-412	2938	22	the	the	DET
ftr-412	2938	23	payments	payment	NOUN
ftr-412	2938	24	by	by	ADP
ftr-412	2938	25	electronic	electronic	ADJ
ftr-412	2938	26	funds	fund	NOUN
ftr-412	2938	27	transfer	transfer	NOUN
ftr-412	2938	28	(	(	PUNCT
ftr-412	2938	29	eft	eft	PROPN
ftr-412	2938	30	)	)	PUNCT
ftr-412	2938	31	(	(	PUNCT
ftr-412	2938	32	va	va	PROPN
ftr-412	2938	33	.	.	PROPN
ftr-412	2938	34	code	code	PROPN
ftr-412	2938	35	ann	ann	PROPN
ftr-412	2938	36	.	.	PUNCT
ftr-412	2939	1	§	§	PROPN
ftr-412	2939	2	58.1	58.1	NUM
ftr-412	2939	3	-	-	SYM
ftr-412	2939	4	202.1	202.1	NUM
ftr-412	2939	5	)	)	PUNCT
ftr-412	2939	6	.	.	PUNCT
ftr-412	2940	1	(	(	PUNCT
ftr-412	2940	2	4	4	X
ftr-412	2940	3	)	)	PUNCT
ftr-412	2940	4	any	any	DET
ftr-412	2940	5	person	person	NOUN
ftr-412	2940	6	required	require	VERB
ftr-412	2940	7	to	to	PART
ftr-412	2940	8	collect	collect	VERB
ftr-412	2940	9	sales	sale	NOUN
ftr-412	2940	10	tax	tax	NOUN
ftr-412	2940	11	as	as	SCONJ
ftr-412	2940	12	a	a	DET
ftr-412	2940	13	retailer	retailer	NOUN
ftr-412	2940	14	may	may	AUX
ftr-412	2940	15	request	request	VERB
ftr-412	2940	16	an	an	DET
ftr-412	2940	17	advisory	advisory	ADJ
ftr-412	2940	18	opinion	opinion	NOUN
ftr-412	2940	19	seeking	seek	VERB
ftr-412	2940	20	clarification	clarification	NOUN
ftr-412	2940	21	of	of	ADP
ftr-412	2940	22	a	a	DET
ftr-412	2940	23	tax	tax	NOUN
ftr-412	2940	24	issue	issue	NOUN
ftr-412	2940	25	(	(	PUNCT
ftr-412	2940	26	va	va	PROPN
ftr-412	2940	27	.	.	PROPN
ftr-412	2940	28	code	code	PROPN
ftr-412	2940	29	ann	ann	PROPN
ftr-412	2940	30	.	.	PUNCT
ftr-412	2941	1	§	§	PROPN
ftr-412	2941	2	58.1	58.1	NUM
ftr-412	2941	3	-	-	SYM
ftr-412	2941	4	204	204	NUM
ftr-412	2941	5	)	)	PUNCT
ftr-412	2941	6	.	.	PUNCT
ftr-412	2942	1	no	no	DET
ftr-412	2942	2	provision	provision	NOUN
ftr-412	2942	3	is	be	AUX
ftr-412	2942	4	made	make	VERB
ftr-412	2942	5	for	for	ADP
ftr-412	2942	6	electronic	electronic	ADJ
ftr-412	2942	7	filing	filing	NOUN
ftr-412	2942	8	of	of	ADP
ftr-412	2942	9	ruling	rule	VERB
ftr-412	2942	10	requests	request	NOUN
ftr-412	2942	11	.	.	PUNCT
ftr-412	2943	1	in	in	ADP
ftr-412	2943	2	addition	addition	NOUN
ftr-412	2943	3	,	,	PUNCT
ftr-412	2943	4	because	because	SCONJ
ftr-412	2943	5	there	there	PRON
ftr-412	2943	6	is	be	VERB
ftr-412	2943	7	no	no	DET
ftr-412	2943	8	provision	provision	NOUN
ftr-412	2943	9	for	for	ADP
ftr-412	2943	10	digital	digital	ADJ
ftr-412	2943	11	case	case	NOUN
ftr-412	2943	12	handling	handling	NOUN
ftr-412	2943	13	,	,	PUNCT
ftr-412	2943	14	decision	decision	NOUN
ftr-412	2943	15	,	,	PUNCT
ftr-412	2943	16	and	and	CCONJ
ftr-412	2943	17	delivery	delivery	NOUN
ftr-412	2943	18	functions	function	NOUN
ftr-412	2943	19	,	,	PUNCT
ftr-412	2943	20	the	the	DET
ftr-412	2943	21	virginia	virginia	PROPN
ftr-412	2943	22	system	system	NOUN
ftr-412	2943	23	is	be	AUX
ftr-412	2943	24	not	not	PART
ftr-412	2943	25	fully	fully	ADV
ftr-412	2943	26	transactional	transactional	ADJ
ftr-412	2943	27	.	.	PUNCT
ftr-412	2944	1	washington	washington	PROPN
ftr-412	2944	2	.	.	PUNCT
ftr-412	2945	1	tax	tax	PROPN
ftr-412	2945	2	administration	administration	PROPN
ftr-412	2945	3	&	&	CCONJ
ftr-412	2945	4	technology	technology	PROPN
ftr-412	2945	5	.	.	PUNCT
ftr-412	2946	1	washington	washington	PROPN
ftr-412	2946	2	is	be	AUX
ftr-412	2946	3	a	a	DET
ftr-412	2946	4	“	"	PUNCT
ftr-412	2946	5	stage	stage	NOUN
ftr-412	2946	6	3	3	NUM
ftr-412	2946	7	”	"	PUNCT
ftr-412	2946	8	benchmarked	benchmarke	VERB
ftr-412	2946	9	jurisdiction	jurisdiction	NOUN
ftr-412	2946	10	.	.	PUNCT
ftr-412	2947	1	(	(	PUNCT
ftr-412	2947	2	1	1	X
ftr-412	2947	3	)	)	PUNCT
ftr-412	2947	4	comprehensive	comprehensive	ADJ
ftr-412	2947	5	web	web	NOUN
ftr-412	2947	6	-	-	PUNCT
ftr-412	2947	7	based	base	VERB
ftr-412	2947	8	tax	tax	NOUN
ftr-412	2947	9	information	information	NOUN
ftr-412	2947	10	is	be	AUX
ftr-412	2947	11	provided	provide	VERB
ftr-412	2947	12	.	.	PUNCT
ftr-412	2948	1	(	(	PUNCT
ftr-412	2948	2	2	2	X
ftr-412	2948	3	)	)	PUNCT
ftr-412	2948	4	forms	form	NOUN
ftr-412	2948	5	,	,	PUNCT
ftr-412	2948	6	documents	document	NOUN
ftr-412	2948	7	and	and	CCONJ
ftr-412	2948	8	instructions	instruction	NOUN
ftr-412	2948	9	are	be	AUX
ftr-412	2948	10	available	available	ADJ
ftr-412	2948	11	on	on	ADP
ftr-412	2948	12	the	the	DET
ftr-412	2948	13	web	web	NOUN
ftr-412	2948	14	and	and	CCONJ
ftr-412	2948	15	can	can	AUX
ftr-412	2948	16	be	be	AUX
ftr-412	2948	17	downloaded	download	VERB
ftr-412	2948	18	at	at	ADP
ftr-412	2948	19	http://dor.wa.gov/.	http://dor.wa.gov/.	NOUN
ftr-412	2948	20	(	(	PUNCT
ftr-412	2948	21	3	3	NUM
ftr-412	2948	22	)	)	PUNCT
ftr-412	2948	23	payment	payment	NOUN
ftr-412	2948	24	may	may	AUX
ftr-412	2948	25	be	be	AUX
ftr-412	2948	26	made	make	VERB
ftr-412	2948	27	to	to	ADP
ftr-412	2948	28	the	the	DET
ftr-412	2948	29	department	department	NOUN
ftr-412	2948	30	of	of	ADP
ftr-412	2948	31	revenue	revenue	NOUN
ftr-412	2948	32	by	by	ADP
ftr-412	2948	33	cash	cash	NOUN
ftr-412	2948	34	,	,	PUNCT
ftr-412	2948	35	check	check	NOUN
ftr-412	2948	36	,	,	PUNCT
ftr-412	2948	37	cashier	cashier	NOUN
ftr-412	2948	38	’s	’s	PART
ftr-412	2948	39	check	check	NOUN
ftr-412	2948	40	,	,	PUNCT
ftr-412	2948	41	money	money	NOUN
ftr-412	2948	42	order	order	NOUN
ftr-412	2948	43	,	,	PUNCT
ftr-412	2948	44	and	and	CCONJ
ftr-412	2948	45	in	in	ADP
ftr-412	2948	46	certain	certain	ADJ
ftr-412	2948	47	cases	case	NOUN
ftr-412	2948	48	by	by	ADP
ftr-412	2948	49	electronic	electronic	ADJ
ftr-412	2948	50	funds	fund	NOUN
ftr-412	2948	51	transfers	transfer	NOUN
ftr-412	2948	52	or	or	CCONJ
ftr-412	2948	53	other	other	ADJ
ftr-412	2948	54	electronic	electronic	ADJ
ftr-412	2948	55	means	mean	NOUN
ftr-412	2948	56	approved	approve	VERB
ftr-412	2948	57	by	by	ADP
ftr-412	2948	58	the	the	DET
ftr-412	2948	59	department	department	PROPN
ftr-412	2948	60	(	(	PUNCT
ftr-412	2948	61	wash	wash	NOUN
ftr-412	2948	62	.	.	PUNCT
ftr-412	2949	1	rev	rev	PROPN
ftr-412	2949	2	.	.	PROPN
ftr-412	2949	3	code	code	PROPN
ftr-412	2949	4	§	§	PROPN
ftr-412	2949	5	82.32.080	82.32.080	NOUN
ftr-412	2949	6	;	;	PUNCT
ftr-412	2949	7	wash	wash	NOUN
ftr-412	2949	8	.	.	PUNCT
ftr-412	2950	1	admin	admin	PROPN
ftr-412	2950	2	.	.	PUNCT
ftr-412	2951	1	code	code	PROPN
ftr-412	2951	2	§	§	PROPN
ftr-412	2951	3	45820	45820	NUM
ftr-412	2951	4	-	-	SYM
ftr-412	2951	5	228	228	NUM
ftr-412	2951	6	(	(	PUNCT
ftr-412	2951	7	rule	rule	NOUN
ftr-412	2951	8	228	228	NUM
ftr-412	2951	9	)	)	PUNCT
ftr-412	2951	10	)	)	PUNCT
ftr-412	2951	11	.	.	PUNCT
ftr-412	2952	1	the	the	DET
ftr-412	2952	2	e	e	NOUN
ftr-412	2952	3	-	-	ADJ
ftr-412	2952	4	filing	filing	NOUN
ftr-412	2952	5	program	program	NOUN
ftr-412	2952	6	(	(	PUNCT
ftr-412	2952	7	elf	elf	NOUN
ftr-412	2952	8	)	)	PUNCT
ftr-412	2952	9	is	be	AUX
ftr-412	2952	10	not	not	PART
ftr-412	2952	11	open	open	ADJ
ftr-412	2952	12	to	to	ADP
ftr-412	2952	13	all	all	DET
ftr-412	2952	14	tax	tax	NOUN
ftr-412	2952	15	types	type	NOUN
ftr-412	2952	16	,	,	PUNCT
ftr-412	2952	17	but	but	CCONJ
ftr-412	2952	18	includes	include	VERB
ftr-412	2952	19	the	the	DET
ftr-412	2952	20	consumption	consumption	NOUN
ftr-412	2952	21	tax	tax	NOUN
ftr-412	2952	22	administered	administer	VERB
ftr-412	2952	23	by	by	ADP
ftr-412	2952	24	the	the	DET
ftr-412	2952	25	department	department	PROPN
ftr-412	2952	26	of	of	ADP
ftr-412	2952	27	revenue	revenue	NOUN
ftr-412	2952	28	(	(	PUNCT
ftr-412	2952	29	wash	wash	NOUN
ftr-412	2952	30	.	.	PUNCT
ftr-412	2953	1	rev	rev	PROPN
ftr-412	2953	2	.	.	PROPN
ftr-412	2953	3	code	code	PROPN
ftr-412	2953	4	§	§	PROPN
ftr-412	2953	5	82.32.080	82.32.080	NOUN
ftr-412	2953	6	;	;	PUNCT
ftr-412	2953	7	wash	wash	NOUN
ftr-412	2953	8	.	.	PUNCT
ftr-412	2954	1	admin	admin	PROPN
ftr-412	2954	2	.	.	PUNCT
ftr-412	2955	1	code	code	PROPN
ftr-412	2955	2	§	§	NOUN
ftr-412	2955	3	458	458	NUM
ftr-412	2955	4	-	-	SYM
ftr-412	2955	5	20	20	NUM
ftr-412	2955	6	-	-	PUNCT
ftr-412	2955	7	22802(4	22802(4	NUM
ftr-412	2955	8	)	)	PUNCT
ftr-412	2955	9	)	)	PUNCT
ftr-412	2955	10	.	.	PUNCT
ftr-412	2956	1	for	for	ADP
ftr-412	2956	2	taxpayers	taxpayer	NOUN
ftr-412	2956	3	participating	participate	VERB
ftr-412	2956	4	in	in	ADP
ftr-412	2956	5	the	the	DET
ftr-412	2956	6	elf	elf	NUM
ftr-412	2956	7	program	program	NOUN
ftr-412	2956	8	paper	paper	NOUN
ftr-412	2956	9	returns	return	NOUN
ftr-412	2956	10	are	be	AUX
ftr-412	2956	11	not	not	PART
ftr-412	2956	12	needed	need	VERB
ftr-412	2956	13	,	,	PUNCT
ftr-412	2956	14	and	and	CCONJ
ftr-412	2956	15	payments	payment	NOUN
ftr-412	2956	16	must	must	AUX
ftr-412	2956	17	be	be	AUX
ftr-412	2956	18	electronic	electronic	ADJ
ftr-412	2956	19	(	(	PUNCT
ftr-412	2956	20	through	through	ADP
ftr-412	2956	21	the	the	DET
ftr-412	2956	22	ach	ach	PROPN
ftr-412	2956	23	debit	debit	NOUN
ftr-412	2956	24	method	method	NOUN
ftr-412	2956	25	)	)	PUNCT
ftr-412	2956	26	.	.	PUNCT
ftr-412	2957	1	taxpayers	taxpayer	NOUN
ftr-412	2957	2	who	who	PRON
ftr-412	2957	3	have	have	VERB
ftr-412	2957	4	taxes	taxis	NOUN
ftr-412	2957	5	due	due	ADJ
ftr-412	2957	6	of	of	ADP
ftr-412	2957	7	$	$	SYM
ftr-412	2957	8	240,000	240,000	NUM
ftr-412	2957	9	or	or	CCONJ
ftr-412	2957	10	more	more	ADJ
ftr-412	2957	11	in	in	ADP
ftr-412	2957	12	a	a	DET
ftr-412	2957	13	calendar	calendar	NOUN
ftr-412	2957	14	year	year	NOUN
ftr-412	2957	15	are	be	AUX
ftr-412	2957	16	required	require	VERB
ftr-412	2957	17	to	to	PART
ftr-412	2957	18	pay	pay	VERB
ftr-412	2957	19	by	by	ADP
ftr-412	2957	20	electronic	electronic	ADJ
ftr-412	2957	21	funds	fund	NOUN
ftr-412	2957	22	transfer	transfer	NOUN
ftr-412	2957	23	(	(	PUNCT
ftr-412	2957	24	wash	wash	NOUN
ftr-412	2957	25	.	.	PUNCT
ftr-412	2958	1	rev	rev	PROPN
ftr-412	2958	2	.	.	PROPN
ftr-412	2958	3	code	code	PROPN
ftr-412	2958	4	§	§	PROPN
ftr-412	2958	5	82.32.080	82.32.080	NOUN
ftr-412	2958	6	;	;	PUNCT
ftr-412	2958	7	wash	wash	NOUN
ftr-412	2958	8	.	.	PUNCT
ftr-412	2959	1	admin	admin	PROPN
ftr-412	2959	2	.	.	PUNCT
ftr-412	2960	1	code	code	PROPN
ftr-412	2960	2	§	§	NOUN
ftr-412	2960	3	458	458	NUM
ftr-412	2960	4	-	-	SYM
ftr-412	2960	5	20	20	NUM
ftr-412	2960	6	-	-	PUNCT
ftr-412	2960	7	22802	22802	NUM
ftr-412	2960	8	)	)	PUNCT
ftr-412	2960	9	.	.	PUNCT
ftr-412	2961	1	filing	filing	NOUN
ftr-412	2961	2	of	of	ADP
ftr-412	2961	3	sales	sale	NOUN
ftr-412	2961	4	and	and	CCONJ
ftr-412	2961	5	use	use	VERB
ftr-412	2961	6	tax	tax	NOUN
ftr-412	2961	7	returns	return	NOUN
ftr-412	2961	8	and	and	CCONJ
ftr-412	2961	9	payment	payment	NOUN
ftr-412	2961	10	of	of	ADP
ftr-412	2961	11	taxes	taxis	NOUN
ftr-412	2961	12	may	may	AUX
ftr-412	2961	13	be	be	AUX
ftr-412	2961	14	performed	perform	VERB
ftr-412	2961	15	electronically	electronically	ADV
ftr-412	2961	16	.	.	PUNCT
ftr-412	2962	1	(	(	PUNCT
ftr-412	2962	2	4	4	X
ftr-412	2962	3	)	)	PUNCT
ftr-412	2962	4	any	any	DET
ftr-412	2962	5	person	person	NOUN
ftr-412	2962	6	required	require	VERB
ftr-412	2962	7	to	to	PART
ftr-412	2962	8	collect	collect	VERB
ftr-412	2962	9	sales	sale	NOUN
ftr-412	2962	10	tax	tax	NOUN
ftr-412	2962	11	as	as	ADP
ftr-412	2962	12	a	a	DET
ftr-412	2962	13	752	752	NUM
ftr-412	2962	14	florida	florida	PROPN
ftr-412	2962	15	tax	tax	NOUN
ftr-412	2962	16	review	review	NOUN
ftr-412	2962	17	vol	vol	NOUN
ftr-412	2962	18	.	.	PUNCT
ftr-412	2963	1	7:10	7:10	NUM
ftr-412	2963	2	retailer	retailer	NOUN
ftr-412	2963	3	may	may	AUX
ftr-412	2963	4	request	request	VERB
ftr-412	2963	5	an	an	DET
ftr-412	2963	6	advisory	advisory	ADJ
ftr-412	2963	7	opinion	opinion	NOUN
ftr-412	2963	8	seeking	seek	VERB
ftr-412	2963	9	clarification	clarification	NOUN
ftr-412	2963	10	of	of	ADP
ftr-412	2963	11	a	a	DET
ftr-412	2963	12	tax	tax	NOUN
ftr-412	2963	13	issue	issue	NOUN
ftr-412	2963	14	(	(	PUNCT
ftr-412	2963	15	wash	wash	NOUN
ftr-412	2963	16	.	.	PUNCT
ftr-412	2964	1	rev	rev	PROPN
ftr-412	2964	2	.	.	PROPN
ftr-412	2964	3	code	code	PROPN
ftr-412	2964	4	§	§	PROPN
ftr-412	2964	5	458	458	NUM
ftr-412	2964	6	-	-	SYM
ftr-412	2964	7	20	20	NUM
ftr-412	2964	8	-	-	PUNCT
ftr-412	2964	9	100(9	100(9	NUM
ftr-412	2964	10	)	)	PUNCT
ftr-412	2964	11	)	)	PUNCT
ftr-412	2964	12	.	.	PUNCT
ftr-412	2965	1	no	no	DET
ftr-412	2965	2	provision	provision	NOUN
ftr-412	2965	3	is	be	AUX
ftr-412	2965	4	made	make	VERB
ftr-412	2965	5	for	for	ADP
ftr-412	2965	6	electronic	electronic	ADJ
ftr-412	2965	7	filing	filing	NOUN
ftr-412	2965	8	of	of	ADP
ftr-412	2965	9	ruling	rule	VERB
ftr-412	2965	10	requests	request	NOUN
ftr-412	2965	11	.	.	PUNCT
ftr-412	2966	1	in	in	ADP
ftr-412	2966	2	addition	addition	NOUN
ftr-412	2966	3	,	,	PUNCT
ftr-412	2966	4	because	because	SCONJ
ftr-412	2966	5	there	there	PRON
ftr-412	2966	6	is	be	VERB
ftr-412	2966	7	no	no	DET
ftr-412	2966	8	provision	provision	NOUN
ftr-412	2966	9	for	for	ADP
ftr-412	2966	10	digital	digital	ADJ
ftr-412	2966	11	case	case	NOUN
ftr-412	2966	12	handling	handling	NOUN
ftr-412	2966	13	,	,	PUNCT
ftr-412	2966	14	decision	decision	NOUN
ftr-412	2966	15	,	,	PUNCT
ftr-412	2966	16	and	and	CCONJ
ftr-412	2966	17	delivery	delivery	NOUN
ftr-412	2966	18	functions	function	NOUN
ftr-412	2966	19	,	,	PUNCT
ftr-412	2966	20	the	the	DET
ftr-412	2966	21	washington	washington	PROPN
ftr-412	2966	22	system	system	NOUN
ftr-412	2966	23	is	be	AUX
ftr-412	2966	24	not	not	PART
ftr-412	2966	25	fully	fully	ADV
ftr-412	2966	26	transactional	transactional	ADJ
ftr-412	2966	27	.	.	PUNCT
ftr-412	2967	1	west	west	PROPN
ftr-412	2967	2	virginia	virginia	PROPN
ftr-412	2967	3	.	.	PUNCT
ftr-412	2968	1	tax	tax	PROPN
ftr-412	2968	2	administration	administration	PROPN
ftr-412	2968	3	&	&	CCONJ
ftr-412	2968	4	technology	technology	PROPN
ftr-412	2968	5	.	.	PUNCT
ftr-412	2969	1	west	west	PROPN
ftr-412	2969	2	virginia	virginia	PROPN
ftr-412	2969	3	is	be	AUX
ftr-412	2969	4	a	a	DET
ftr-412	2969	5	“	"	PUNCT
ftr-412	2969	6	stage	stage	NOUN
ftr-412	2969	7	3	3	NUM
ftr-412	2969	8	”	"	PUNCT
ftr-412	2969	9	benchmarked	benchmarke	VERB
ftr-412	2969	10	jurisdiction	jurisdiction	NOUN
ftr-412	2969	11	.	.	PUNCT
ftr-412	2970	1	(	(	PUNCT
ftr-412	2970	2	1	1	X
ftr-412	2970	3	)	)	PUNCT
ftr-412	2970	4	comprehensive	comprehensive	ADJ
ftr-412	2970	5	web	web	NOUN
ftr-412	2970	6	-	-	PUNCT
ftr-412	2970	7	based	base	VERB
ftr-412	2970	8	tax	tax	NOUN
ftr-412	2970	9	information	information	NOUN
ftr-412	2970	10	is	be	AUX
ftr-412	2970	11	provided	provide	VERB
ftr-412	2970	12	.	.	PUNCT
ftr-412	2971	1	(	(	PUNCT
ftr-412	2971	2	2	2	X
ftr-412	2971	3	)	)	PUNCT
ftr-412	2971	4	forms	form	NOUN
ftr-412	2971	5	,	,	PUNCT
ftr-412	2971	6	documents	document	NOUN
ftr-412	2971	7	and	and	CCONJ
ftr-412	2971	8	instructions	instruction	NOUN
ftr-412	2971	9	are	be	AUX
ftr-412	2971	10	available	available	ADJ
ftr-412	2971	11	on	on	ADP
ftr-412	2971	12	the	the	DET
ftr-412	2971	13	web	web	NOUN
ftr-412	2971	14	and	and	CCONJ
ftr-412	2971	15	can	can	AUX
ftr-412	2971	16	be	be	AUX
ftr-412	2971	17	downloaded	download	VERB
ftr-412	2971	18	at	at	ADP
ftr-412	2971	19	http://www.wvrevenue.gov/.	http://www.wvrevenue.gov/.	PROPN
ftr-412	2971	20	(	(	PUNCT
ftr-412	2971	21	3	3	NUM
ftr-412	2971	22	)	)	PUNCT
ftr-412	2971	23	west	west	PROPN
ftr-412	2971	24	virginia	virginia	PROPN
ftr-412	2971	25	accepts	accept	VERB
ftr-412	2971	26	electronic	electronic	ADJ
ftr-412	2971	27	returns	return	NOUN
ftr-412	2971	28	for	for	ADP
ftr-412	2971	29	sales	sale	NOUN
ftr-412	2971	30	and	and	CCONJ
ftr-412	2971	31	use	use	VERB
ftr-412	2971	32	tax	tax	NOUN
ftr-412	2971	33	(	(	PUNCT
ftr-412	2971	34	wv	wv	NOUN
ftr-412	2971	35	/	/	SYM
ftr-412	2971	36	cst-200	cst-200	PROPN
ftr-412	2971	37	and	and	CCONJ
ftr-412	2971	38	wv	wv	PROPN
ftr-412	2971	39	/	/	SYM
ftr-412	2971	40	cst-220	cst-220	NOUN
ftr-412	2971	41	)	)	PUNCT
ftr-412	2971	42	.	.	PUNCT
ftr-412	2972	1	an	an	DET
ftr-412	2972	2	electronic	electronic	ADJ
ftr-412	2972	3	signature	signature	NOUN
ftr-412	2972	4	will	will	AUX
ftr-412	2972	5	be	be	AUX
ftr-412	2972	6	accepted	accept	VERB
ftr-412	2972	7	in	in	ADP
ftr-412	2972	8	lieu	lieu	NOUN
ftr-412	2972	9	of	of	ADP
ftr-412	2972	10	an	an	DET
ftr-412	2972	11	original	original	ADJ
ftr-412	2972	12	handwritten	handwritten	ADJ
ftr-412	2972	13	signature	signature	NOUN
ftr-412	2972	14	when	when	SCONJ
ftr-412	2972	15	filing	file	VERB
ftr-412	2972	16	electronic	electronic	ADJ
ftr-412	2972	17	records	record	NOUN
ftr-412	2972	18	(	(	PUNCT
ftr-412	2972	19	w.	w.	PROPN
ftr-412	2972	20	va	va	PROPN
ftr-412	2972	21	.	.	PROPN
ftr-412	2972	22	code	code	PROPN
ftr-412	2972	23	st	st	PROPN
ftr-412	2972	24	.	.	PROPN
ftr-412	2972	25	r.	r.	PROPN
ftr-412	2972	26	§	§	PROPN
ftr-412	2972	27	§	§	PROPN
ftr-412	2972	28	110	110	NUM
ftr-412	2972	29	-	-	SYM
ftr-412	2972	30	10d-2.6	10d-2.6	NUM
ftr-412	2972	31	&	&	CCONJ
ftr-412	2972	32	110	110	NUM
ftr-412	2972	33	-	-	SYM
ftr-412	2972	34	10d5	10d5	NUM
ftr-412	2972	35	)	)	PUNCT
ftr-412	2972	36	.	.	PUNCT
ftr-412	2973	1	while	while	SCONJ
ftr-412	2973	2	the	the	DET
ftr-412	2973	3	department	department	NOUN
ftr-412	2973	4	’s	’s	PART
ftr-412	2973	5	eft	eft	PROPN
ftr-412	2973	6	program	program	NOUN
ftr-412	2973	7	is	be	AUX
ftr-412	2973	8	available	available	ADJ
ftr-412	2973	9	to	to	ADP
ftr-412	2973	10	all	all	DET
ftr-412	2973	11	taxpayers	taxpayer	NOUN
ftr-412	2973	12	,	,	PUNCT
ftr-412	2973	13	the	the	DET
ftr-412	2973	14	department	department	NOUN
ftr-412	2973	15	may	may	AUX
ftr-412	2973	16	require	require	VERB
ftr-412	2973	17	the	the	DET
ftr-412	2973	18	use	use	NOUN
ftr-412	2973	19	of	of	ADP
ftr-412	2973	20	eft	eft	PROPN
ftr-412	2973	21	by	by	ADP
ftr-412	2973	22	taxpayers	taxpayer	NOUN
ftr-412	2973	23	whose	whose	DET
ftr-412	2973	24	aggregate	aggregate	ADJ
ftr-412	2973	25	state	state	NOUN
ftr-412	2973	26	,	,	PUNCT
ftr-412	2973	27	county	county	NOUN
ftr-412	2973	28	,	,	PUNCT
ftr-412	2973	29	special	special	ADJ
ftr-412	2973	30	district	district	NOUN
ftr-412	2973	31	,	,	PUNCT
ftr-412	2973	32	or	or	CCONJ
ftr-412	2973	33	stadium	stadium	NOUN
ftr-412	2973	34	sales	sale	NOUN
ftr-412	2973	35	and	and	CCONJ
ftr-412	2973	36	use	use	VERB
ftr-412	2973	37	tax	tax	NOUN
ftr-412	2973	38	liability	liability	NOUN
ftr-412	2973	39	exceeded	exceed	VERB
ftr-412	2973	40	$	$	SYM
ftr-412	2973	41	10,000	10,000	NUM
ftr-412	2973	42	for	for	ADP
ftr-412	2973	43	the	the	DET
ftr-412	2973	44	prior	prior	ADJ
ftr-412	2973	45	calendar	calendar	NOUN
ftr-412	2973	46	year	year	NOUN
ftr-412	2973	47	.	.	PUNCT
ftr-412	2974	1	(	(	PUNCT
ftr-412	2974	2	w.	w.	PROPN
ftr-412	2974	3	va	va	PROPN
ftr-412	2974	4	.	.	PUNCT
ftr-412	2974	5	dep’t	dep’t	PROPN
ftr-412	2974	6	.	.	PUNCT
ftr-412	2975	1	rev	rev	PROPN
ftr-412	2975	2	,	,	PUNCT
ftr-412	2975	3	sales	sale	NOUN
ftr-412	2975	4	and	and	CCONJ
ftr-412	2975	5	use	use	VERB
ftr-412	2975	6	tax	tax	NOUN
ftr-412	2975	7	report	report	NOUN
ftr-412	2975	8	,	,	PUNCT
ftr-412	2975	9	no	no	INTJ
ftr-412	2975	10	.	.	NOUN
ftr-412	2976	1	2	2	NUM
ftr-412	2976	2	-	-	SYM
ftr-412	2976	3	20	20	NUM
ftr-412	2976	4	(	(	PUNCT
ftr-412	2976	5	june	june	PROPN
ftr-412	2976	6	2000	2000	NUM
ftr-412	2976	7	)	)	PUNCT
ftr-412	2976	8	)	)	PUNCT
ftr-412	2976	9	.	.	PUNCT
ftr-412	2977	1	(	(	PUNCT
ftr-412	2977	2	4	4	X
ftr-412	2977	3	)	)	PUNCT
ftr-412	2977	4	any	any	DET
ftr-412	2977	5	person	person	NOUN
ftr-412	2977	6	required	require	VERB
ftr-412	2977	7	to	to	PART
ftr-412	2977	8	collect	collect	VERB
ftr-412	2977	9	sales	sale	NOUN
ftr-412	2977	10	tax	tax	NOUN
ftr-412	2977	11	as	as	SCONJ
ftr-412	2977	12	a	a	DET
ftr-412	2977	13	retailer	retailer	NOUN
ftr-412	2977	14	may	may	AUX
ftr-412	2977	15	request	request	VERB
ftr-412	2977	16	an	an	DET
ftr-412	2977	17	advisory	advisory	ADJ
ftr-412	2977	18	opinion	opinion	NOUN
ftr-412	2977	19	seeking	seek	VERB
ftr-412	2977	20	clarification	clarification	NOUN
ftr-412	2977	21	of	of	ADP
ftr-412	2977	22	a	a	DET
ftr-412	2977	23	tax	tax	NOUN
ftr-412	2977	24	issue	issue	NOUN
ftr-412	2977	25	(	(	PUNCT
ftr-412	2977	26	w.va	w.va	PROPN
ftr-412	2977	27	.	.	PROPN
ftr-412	2977	28	code	code	PROPN
ftr-412	2977	29	ann	ann	PROPN
ftr-412	2977	30	.	.	PUNCT
ftr-412	2978	1	§	§	PROPN
ftr-412	2978	2	11	11	NUM
ftr-412	2978	3	-	-	SYM
ftr-412	2978	4	10	10	NUM
ftr-412	2978	5	-	-	PUNCT
ftr-412	2978	6	5r	5r	NUM
ftr-412	2978	7	)	)	PUNCT
ftr-412	2978	8	.	.	PUNCT
ftr-412	2979	1	no	no	DET
ftr-412	2979	2	provision	provision	NOUN
ftr-412	2979	3	is	be	AUX
ftr-412	2979	4	made	make	VERB
ftr-412	2979	5	for	for	ADP
ftr-412	2979	6	electronic	electronic	ADJ
ftr-412	2979	7	filing	filing	NOUN
ftr-412	2979	8	of	of	ADP
ftr-412	2979	9	ruling	rule	VERB
ftr-412	2979	10	requests	request	NOUN
ftr-412	2979	11	.	.	PUNCT
ftr-412	2980	1	in	in	ADP
ftr-412	2980	2	addition	addition	NOUN
ftr-412	2980	3	,	,	PUNCT
ftr-412	2980	4	because	because	SCONJ
ftr-412	2980	5	there	there	PRON
ftr-412	2980	6	is	be	VERB
ftr-412	2980	7	no	no	DET
ftr-412	2980	8	provision	provision	NOUN
ftr-412	2980	9	for	for	ADP
ftr-412	2980	10	digital	digital	ADJ
ftr-412	2980	11	case	case	NOUN
ftr-412	2980	12	handling	handling	NOUN
ftr-412	2980	13	,	,	PUNCT
ftr-412	2980	14	decision	decision	NOUN
ftr-412	2980	15	,	,	PUNCT
ftr-412	2980	16	and	and	CCONJ
ftr-412	2980	17	delivery	delivery	NOUN
ftr-412	2980	18	functions	function	NOUN
ftr-412	2980	19	,	,	PUNCT
ftr-412	2980	20	the	the	DET
ftr-412	2980	21	west	west	PROPN
ftr-412	2980	22	virginia	virginia	PROPN
ftr-412	2980	23	system	system	NOUN
ftr-412	2980	24	is	be	AUX
ftr-412	2980	25	not	not	PART
ftr-412	2980	26	fully	fully	ADV
ftr-412	2980	27	transactional	transactional	ADJ
ftr-412	2980	28	.	.	PUNCT
ftr-412	2981	1	wisconsin	wisconsin	PROPN
ftr-412	2981	2	.	.	PUNCT
ftr-412	2982	1	tax	tax	PROPN
ftr-412	2982	2	administration	administration	PROPN
ftr-412	2982	3	&	&	CCONJ
ftr-412	2982	4	technology	technology	PROPN
ftr-412	2982	5	.	.	PUNCT
ftr-412	2983	1	wisconsin	wisconsin	PROPN
ftr-412	2983	2	is	be	AUX
ftr-412	2983	3	a	a	DET
ftr-412	2983	4	“	"	PUNCT
ftr-412	2983	5	stage	stage	NOUN
ftr-412	2983	6	3	3	NUM
ftr-412	2983	7	”	"	PUNCT
ftr-412	2983	8	benchmarked	benchmarke	VERB
ftr-412	2983	9	jurisdiction	jurisdiction	NOUN
ftr-412	2983	10	.	.	PUNCT
ftr-412	2984	1	(	(	PUNCT
ftr-412	2984	2	1	1	X
ftr-412	2984	3	)	)	PUNCT
ftr-412	2984	4	comprehensive	comprehensive	ADJ
ftr-412	2984	5	web	web	NOUN
ftr-412	2984	6	-	-	PUNCT
ftr-412	2984	7	based	base	VERB
ftr-412	2984	8	tax	tax	NOUN
ftr-412	2984	9	information	information	NOUN
ftr-412	2984	10	is	be	AUX
ftr-412	2984	11	provided	provide	VERB
ftr-412	2984	12	.	.	PUNCT
ftr-412	2985	1	(	(	PUNCT
ftr-412	2985	2	2	2	X
ftr-412	2985	3	)	)	PUNCT
ftr-412	2985	4	forms	form	NOUN
ftr-412	2985	5	,	,	PUNCT
ftr-412	2985	6	documents	document	NOUN
ftr-412	2985	7	and	and	CCONJ
ftr-412	2985	8	instructions	instruction	NOUN
ftr-412	2985	9	are	be	AUX
ftr-412	2985	10	available	available	ADJ
ftr-412	2985	11	on	on	ADP
ftr-412	2985	12	the	the	DET
ftr-412	2985	13	web	web	NOUN
ftr-412	2985	14	and	and	CCONJ
ftr-412	2985	15	can	can	AUX
ftr-412	2985	16	be	be	AUX
ftr-412	2985	17	downloaded	download	VERB
ftr-412	2985	18	at	at	ADP
ftr-412	2985	19	http://www.dor.state.wi.us/.	http://www.dor.state.wi.us/.	PROPN
ftr-412	2985	20	(	(	PUNCT
ftr-412	2985	21	3	3	NUM
ftr-412	2985	22	)	)	PUNCT
ftr-412	2985	23	wisconsin	wisconsin	PROPN
ftr-412	2985	24	department	department	PROPN
ftr-412	2985	25	of	of	ADP
ftr-412	2985	26	revenue	revenue	NOUN
ftr-412	2985	27	has	have	VERB
ftr-412	2985	28	sales	sale	NOUN
ftr-412	2985	29	and	and	CCONJ
ftr-412	2985	30	use	use	VERB
ftr-412	2985	31	tax	tax	NOUN
ftr-412	2985	32	electronic	electronic	ADJ
ftr-412	2985	33	filing	filing	NOUN
ftr-412	2985	34	and	and	CCONJ
ftr-412	2985	35	payment	payment	NOUN
ftr-412	2985	36	options	option	NOUN
ftr-412	2985	37	available	available	ADJ
ftr-412	2985	38	for	for	ADP
ftr-412	2985	39	all	all	DET
ftr-412	2985	40	taxpayers	taxpayer	NOUN
ftr-412	2985	41	(	(	PUNCT
ftr-412	2985	42	sales	sale	NOUN
ftr-412	2985	43	telefile	telefile	NOUN
ftr-412	2985	44	,	,	PUNCT
ftr-412	2985	45	sales	sale	NOUN
ftr-412	2985	46	internet	internet	NOUN
ftr-412	2985	47	process	process	NOUN
ftr-412	2985	48	,	,	PUNCT
ftr-412	2985	49	file	file	NOUN
ftr-412	2985	50	transmission	transmission	NOUN
ftr-412	2985	51	,	,	PUNCT
ftr-412	2985	52	and	and	CCONJ
ftr-412	2985	53	electronic	electronic	ADJ
ftr-412	2985	54	funds	fund	NOUN
ftr-412	2985	55	transfer	transfer	NOUN
ftr-412	2985	56	)	)	PUNCT
ftr-412	2985	57	(	(	PUNCT
ftr-412	2985	58	wis	wis	PROPN
ftr-412	2985	59	.	.	PUNCT
ftr-412	2985	60	dep’t	dep’t	PROPN
ftr-412	2985	61	,	,	PUNCT
ftr-412	2985	62	rev	rev	PROPN
ftr-412	2985	63	.	.	PROPN
ftr-412	2985	64	,	,	PUNCT
ftr-412	2985	65	sales	sale	NOUN
ftr-412	2985	66	and	and	CCONJ
ftr-412	2985	67	use	use	VERB
ftr-412	2985	68	tax	tax	NOUN
ftr-412	2985	69	report	report	NOUN
ftr-412	2985	70	,	,	PUNCT
ftr-412	2985	71	no	no	INTJ
ftr-412	2985	72	.	.	NOUN
ftr-412	2985	73	106	106	NUM
ftr-412	2985	74	(	(	PUNCT
ftr-412	2985	75	mar	mar	PROPN
ftr-412	2985	76	.	.	PROPN
ftr-412	2985	77	2006	2006	NUM
ftr-412	2985	78	)	)	PUNCT
ftr-412	2985	79	;	;	PUNCT
ftr-412	2986	1	wis	wis	PROPN
ftr-412	2986	2	.	.	PUNCT
ftr-412	2986	3	dep’t	dep’t	PROPN
ftr-412	2986	4	,	,	PUNCT
ftr-412	2986	5	rev	rev	PROPN
ftr-412	2986	6	.	.	PROPN
ftr-412	2986	7	,	,	PUNCT
ftr-412	2986	8	tax	tax	NOUN
ftr-412	2986	9	bull	bull	NOUN
ftr-412	2986	10	.	.	PUNCT
ftr-412	2987	1	no	no	INTJ
ftr-412	2987	2	.	.	NOUN
ftr-412	2988	1	146	146	NUM
ftr-412	2988	2	(	(	PUNCT
ftr-412	2988	3	feb	feb	PROPN
ftr-412	2988	4	.	.	PROPN
ftr-412	2988	5	2006	2006	NUM
ftr-412	2988	6	)	)	PUNCT
ftr-412	2988	7	)	)	PUNCT
ftr-412	2988	8	.	.	PUNCT
ftr-412	2989	1	administrative	administrative	ADJ
ftr-412	2989	2	rules	rule	NOUN
ftr-412	2989	3	require	require	VERB
ftr-412	2989	4	certain	certain	ADJ
ftr-412	2989	5	sales	sale	NOUN
ftr-412	2989	6	and	and	CCONJ
ftr-412	2989	7	use	use	VERB
ftr-412	2989	8	tax	tax	NOUN
ftr-412	2989	9	returns	return	NOUN
ftr-412	2989	10	to	to	PART
ftr-412	2989	11	file	file	VERB
ftr-412	2989	12	electronically	electronically	ADV
ftr-412	2989	13	.	.	PUNCT
ftr-412	2990	1	sales	sale	NOUN
ftr-412	2990	2	and	and	CCONJ
ftr-412	2990	3	use	use	VERB
ftr-412	2990	4	tax	tax	NOUN
ftr-412	2990	5	registrants	registrant	NOUN
ftr-412	2990	6	are	be	AUX
ftr-412	2990	7	given	give	VERB
ftr-412	2990	8	90	90	NUM
ftr-412	2990	9	days	day	NOUN
ftr-412	2990	10	notice	notice	NOUN
ftr-412	2990	11	before	before	ADP
ftr-412	2990	12	the	the	DET
ftr-412	2990	13	due	due	ADJ
ftr-412	2990	14	date	date	NOUN
ftr-412	2990	15	of	of	ADP
ftr-412	2990	16	the	the	DET
ftr-412	2990	17	first	first	ADJ
ftr-412	2990	18	period	period	NOUN
ftr-412	2990	19	where	where	SCONJ
ftr-412	2990	20	they	they	PRON
ftr-412	2990	21	are	be	AUX
ftr-412	2990	22	required	require	VERB
ftr-412	2990	23	to	to	PART
ftr-412	2990	24	file	file	VERB
ftr-412	2990	25	electronically	electronically	ADV
ftr-412	2990	26	.	.	PUNCT
ftr-412	2991	1	(	(	PUNCT
ftr-412	2991	2	4	4	X
ftr-412	2991	3	)	)	PUNCT
ftr-412	2991	4	any	any	DET
ftr-412	2991	5	person	person	NOUN
ftr-412	2991	6	required	require	VERB
ftr-412	2991	7	to	to	PART
ftr-412	2991	8	collect	collect	VERB
ftr-412	2991	9	sales	sale	NOUN
ftr-412	2991	10	tax	tax	NOUN
ftr-412	2991	11	as	as	SCONJ
ftr-412	2991	12	a	a	DET
ftr-412	2991	13	retailer	retailer	NOUN
ftr-412	2991	14	may	may	AUX
ftr-412	2991	15	request	request	VERB
ftr-412	2991	16	an	an	DET
ftr-412	2991	17	advisory	advisory	ADJ
ftr-412	2991	18	opinion	opinion	NOUN
ftr-412	2991	19	seeking	seek	VERB
ftr-412	2991	20	clarification	clarification	NOUN
ftr-412	2991	21	of	of	ADP
ftr-412	2991	22	a	a	DET
ftr-412	2991	23	tax	tax	NOUN
ftr-412	2991	24	issue	issue	NOUN
ftr-412	2991	25	(	(	PUNCT
ftr-412	2991	26	wis	wis	PROPN
ftr-412	2992	1	.	.	PUNCT
ftr-412	2992	2	stat	stat	PROPN
ftr-412	2992	3	.	.	PUNCT
ftr-412	2993	1	ann	ann	PROPN
ftr-412	2993	2	.	.	PUNCT
ftr-412	2994	1	§	§	PROPN
ftr-412	2994	2	73.035	73.035	NUM
ftr-412	2994	3	)	)	PUNCT
ftr-412	2994	4	.	.	PUNCT
ftr-412	2995	1	no	no	DET
ftr-412	2995	2	provision	provision	NOUN
ftr-412	2995	3	is	be	AUX
ftr-412	2995	4	made	make	VERB
ftr-412	2995	5	for	for	ADP
ftr-412	2995	6	electronic	electronic	ADJ
ftr-412	2995	7	filing	filing	NOUN
ftr-412	2995	8	of	of	ADP
ftr-412	2995	9	ruling	rule	VERB
ftr-412	2995	10	requests	request	NOUN
ftr-412	2995	11	.	.	PUNCT
ftr-412	2996	1	in	in	ADP
ftr-412	2996	2	addition	addition	NOUN
ftr-412	2996	3	,	,	PUNCT
ftr-412	2996	4	because	because	SCONJ
ftr-412	2996	5	there	there	PRON
ftr-412	2996	6	is	be	VERB
ftr-412	2996	7	no	no	DET
ftr-412	2996	8	provision	provision	NOUN
ftr-412	2996	9	for	for	ADP
ftr-412	2996	10	digital	digital	ADJ
ftr-412	2996	11	case	case	NOUN
ftr-412	2996	12	handling	handling	NOUN
ftr-412	2996	13	,	,	PUNCT
ftr-412	2996	14	decision	decision	NOUN
ftr-412	2996	15	,	,	PUNCT
ftr-412	2996	16	and	and	CCONJ
ftr-412	2996	17	delivery	delivery	NOUN
ftr-412	2996	18	functions	function	NOUN
ftr-412	2996	19	,	,	PUNCT
ftr-412	2996	20	the	the	DET
ftr-412	2996	21	wisconsin	wisconsin	NOUN
ftr-412	2996	22	system	system	NOUN
ftr-412	2996	23	is	be	AUX
ftr-412	2996	24	not	not	PART
ftr-412	2996	25	fully	fully	ADV
ftr-412	2996	26	transactional	transactional	ADJ
ftr-412	2996	27	.	.	PUNCT
ftr-412	2997	1	wyoming	wyoming	PROPN
ftr-412	2997	2	.	.	PUNCT
ftr-412	2998	1	tax	tax	PROPN
ftr-412	2998	2	administration	administration	PROPN
ftr-412	2998	3	&	&	CCONJ
ftr-412	2998	4	technology	technology	PROPN
ftr-412	2998	5	.	.	PUNCT
ftr-412	2999	1	wyoming	wyoming	NOUN
ftr-412	2999	2	is	be	AUX
ftr-412	2999	3	a	a	DET
ftr-412	2999	4	“	"	PUNCT
ftr-412	2999	5	stage	stage	NOUN
ftr-412	2999	6	3	3	NUM
ftr-412	2999	7	”	"	PUNCT
ftr-412	2999	8	benchmarked	benchmarke	VERB
ftr-412	2999	9	jurisdiction	jurisdiction	NOUN
ftr-412	2999	10	.	.	PUNCT
ftr-412	3000	1	(	(	PUNCT
ftr-412	3000	2	1	1	X
ftr-412	3000	3	)	)	PUNCT
ftr-412	3000	4	comprehensive	comprehensive	ADJ
ftr-412	3000	5	web	web	NOUN
ftr-412	3000	6	-	-	PUNCT
ftr-412	3000	7	based	base	VERB
ftr-412	3000	8	tax	tax	NOUN
ftr-412	3000	9	information	information	NOUN
ftr-412	3000	10	is	be	AUX
ftr-412	3000	11	provided	provide	VERB
ftr-412	3000	12	.	.	PUNCT
ftr-412	3001	1	(	(	PUNCT
ftr-412	3001	2	2	2	X
ftr-412	3001	3	)	)	PUNCT
ftr-412	3001	4	forms	form	NOUN
ftr-412	3001	5	,	,	PUNCT
ftr-412	3001	6	documents	document	NOUN
ftr-412	3001	7	and	and	CCONJ
ftr-412	3001	8	instructions	instruction	NOUN
ftr-412	3001	9	are	be	AUX
ftr-412	3001	10	available	available	ADJ
ftr-412	3001	11	on	on	ADP
ftr-412	3001	12	the	the	DET
ftr-412	3001	13	web	web	NOUN
ftr-412	3001	14	and	and	CCONJ
ftr-412	3001	15	can	can	AUX
ftr-412	3001	16	be	be	AUX
ftr-412	3001	17	downloaded	download	VERB
ftr-412	3001	18	at	at	ADP
ftr-412	3001	19	http://www.dor.state.wi.us/.	http://www.dor.state.wi.us/.	PROPN
ftr-412	3001	20	(	(	PUNCT
ftr-412	3001	21	3	3	NUM
ftr-412	3001	22	)	)	PUNCT
ftr-412	3001	23	taxpayers	taxpayer	NOUN
ftr-412	3001	24	may	may	AUX
ftr-412	3001	25	report	report	VERB
ftr-412	3001	26	and	and	CCONJ
ftr-412	3001	27	2006	2006	NUM
ftr-412	3001	28	]	]	PUNCT
ftr-412	3001	29	biometrics	biometric	NOUN
ftr-412	3001	30	:	:	PUNCT
ftr-412	3001	31	solving	solve	VERB
ftr-412	3001	32	the	the	DET
ftr-412	3001	33	regressivity	regressivity	NOUN
ftr-412	3001	34	of	of	ADP
ftr-412	3001	35	vats	vat	NOUN
ftr-412	3001	36	and	and	CCONJ
ftr-412	3001	37	rsts	rst	VERB
ftr-412	3001	38	753	753	NUM
ftr-412	3001	39	pay	pay	NOUN
ftr-412	3001	40	sales	sale	NOUN
ftr-412	3001	41	and	and	CCONJ
ftr-412	3001	42	use	use	VERB
ftr-412	3001	43	taxes	taxis	NOUN
ftr-412	3001	44	electronically	electronically	ADV
ftr-412	3001	45	by	by	ADP
ftr-412	3001	46	using	use	VERB
ftr-412	3001	47	the	the	DET
ftr-412	3001	48	wyoming	wyoming	NOUN
ftr-412	3001	49	internet	internet	NOUN
ftr-412	3001	50	filing	filing	NOUN
ftr-412	3001	51	service	service	NOUN
ftr-412	3001	52	(	(	PUNCT
ftr-412	3001	53	wifs	wifs	PROPN
ftr-412	3001	54	)	)	PUNCT
ftr-412	3001	55	.	.	PUNCT
ftr-412	3002	1	taxpayers	taxpayer	NOUN
ftr-412	3002	2	must	must	AUX
ftr-412	3002	3	first	first	ADV
ftr-412	3002	4	enter	enter	VERB
ftr-412	3002	5	an	an	DET
ftr-412	3002	6	electronic	electronic	ADJ
ftr-412	3002	7	filing	filing	NOUN
ftr-412	3002	8	agreement	agreement	NOUN
ftr-412	3002	9	with	with	ADP
ftr-412	3002	10	wifs	wifs	PROPN
ftr-412	3002	11	(	(	PUNCT
ftr-412	3002	12	wyo	wyo	PROPN
ftr-412	3002	13	.	.	PROPN
ftr-412	3002	14	dep’t	dep’t	PROPN
ftr-412	3002	15	.	.	PUNCT
ftr-412	3003	1	rev	rev	PROPN
ftr-412	3003	2	,	,	PUNCT
ftr-412	3003	3	taxing	tax	VERB
ftr-412	3003	4	issues	issue	NOUN
ftr-412	3003	5	,	,	PUNCT
ftr-412	3003	6	6:3	6:3	NUM
ftr-412	3003	7	(	(	PUNCT
ftr-412	3003	8	oct	oct	PROPN
ftr-412	3003	9	.	.	PROPN
ftr-412	3003	10	1	1	NUM
ftr-412	3003	11	,	,	PUNCT
ftr-412	3003	12	2003	2003	NUM
ftr-412	3003	13	)	)	PUNCT
ftr-412	3003	14	.	.	PUNCT
ftr-412	3004	1	(	(	PUNCT
ftr-412	3004	2	4	4	X
ftr-412	3004	3	)	)	PUNCT
ftr-412	3004	4	any	any	DET
ftr-412	3004	5	person	person	NOUN
ftr-412	3004	6	required	require	VERB
ftr-412	3004	7	to	to	PART
ftr-412	3004	8	collect	collect	VERB
ftr-412	3004	9	sales	sale	NOUN
ftr-412	3004	10	tax	tax	NOUN
ftr-412	3004	11	as	as	SCONJ
ftr-412	3004	12	a	a	DET
ftr-412	3004	13	retailer	retailer	NOUN
ftr-412	3004	14	may	may	AUX
ftr-412	3004	15	request	request	VERB
ftr-412	3004	16	an	an	DET
ftr-412	3004	17	advisory	advisory	ADJ
ftr-412	3004	18	opinion	opinion	NOUN
ftr-412	3004	19	seeking	seek	VERB
ftr-412	3004	20	clarification	clarification	NOUN
ftr-412	3004	21	of	of	ADP
ftr-412	3004	22	a	a	DET
ftr-412	3004	23	tax	tax	NOUN
ftr-412	3004	24	issue	issue	NOUN
ftr-412	3004	25	(	(	PUNCT
ftr-412	3004	26	wyo	wyo	PROPN
ftr-412	3004	27	.	.	PROPN
ftr-412	3004	28	stat	stat	PROPN
ftr-412	3004	29	.	.	PUNCT
ftr-412	3005	1	ann	ann	PROPN
ftr-412	3005	2	.	.	PUNCT
ftr-412	3006	1	§	§	PROPN
ftr-412	3006	2	39	39	NUM
ftr-412	3006	3	-	-	SYM
ftr-412	3006	4	11	11	NUM
ftr-412	3006	5	-	-	PUNCT
ftr-412	3006	6	102(a)(i)(d	102(a)(i)(d	NUM
ftr-412	3006	7	)	)	PUNCT
ftr-412	3006	8	.	.	PUNCT
ftr-412	3007	1	no	no	DET
ftr-412	3007	2	provision	provision	NOUN
ftr-412	3007	3	is	be	AUX
ftr-412	3007	4	made	make	VERB
ftr-412	3007	5	for	for	ADP
ftr-412	3007	6	electronic	electronic	ADJ
ftr-412	3007	7	filing	filing	NOUN
ftr-412	3007	8	of	of	ADP
ftr-412	3007	9	ruling	rule	VERB
ftr-412	3007	10	requests	request	NOUN
ftr-412	3007	11	.	.	PUNCT
ftr-412	3008	1	in	in	ADP
ftr-412	3008	2	addition	addition	NOUN
ftr-412	3008	3	,	,	PUNCT
ftr-412	3008	4	because	because	SCONJ
ftr-412	3008	5	there	there	PRON
ftr-412	3008	6	is	be	VERB
ftr-412	3008	7	no	no	DET
ftr-412	3008	8	provision	provision	NOUN
ftr-412	3008	9	for	for	ADP
ftr-412	3008	10	digital	digital	ADJ
ftr-412	3008	11	case	case	NOUN
ftr-412	3008	12	handling	handling	NOUN
ftr-412	3008	13	,	,	PUNCT
ftr-412	3008	14	decision	decision	NOUN
ftr-412	3008	15	,	,	PUNCT
ftr-412	3008	16	and	and	CCONJ
ftr-412	3008	17	delivery	delivery	NOUN
ftr-412	3008	18	functions	function	NOUN
ftr-412	3008	19	,	,	PUNCT
ftr-412	3008	20	the	the	DET
ftr-412	3008	21	wyoming	wyoming	NOUN
ftr-412	3008	22	system	system	NOUN
ftr-412	3008	23	is	be	AUX
ftr-412	3008	24	not	not	PART
ftr-412	3008	25	fully	fully	ADV
ftr-412	3008	26	transactional	transactional	ADJ
ftr-412	3008	27	.	.	PUNCT
ftr-412	3009	1	page	page	NOUN
ftr-412	3009	2	1	1	NUM
ftr-412	3009	3	page	page	NOUN
ftr-412	3009	4	2	2	NUM
ftr-412	3009	5	page	page	NOUN
ftr-412	3009	6	3	3	NUM
ftr-412	3009	7	page	page	NOUN
ftr-412	3009	8	4	4	NUM
ftr-412	3009	9	page	page	NOUN
ftr-412	3009	10	5	5	NUM
ftr-412	3009	11	_	_	PUNCT
ftr-412	3009	12	toc113893571	toc113893571	NOUN
ftr-412	3009	13	_	_	DET
ftr-412	3009	14	toc113893572	toc113893572	NOUN
ftr-412	3010	1	_	_	PRON
ftr-412	3010	2	toc113893677	toc113893677	NOUN
ftr-412	3010	3	page	page	VERB
ftr-412	3010	4	6	6	NUM
ftr-412	3010	5	page	page	NOUN
ftr-412	3010	6	7	7	NUM
ftr-412	3010	7	_	_	PUNCT
ftr-412	3010	8	ref142378905	ref142378905	NOUN
ftr-412	3010	9	_	_	DET
ftr-412	3010	10	ref142378905	ref142378905	NOUN
ftr-412	3010	11	page	page	NOUN
ftr-412	3010	12	8	8	NUM
ftr-412	3010	13	_	_	NOUN
ftr-412	3010	14	ref142359994	ref142359994	NOUN
ftr-412	3010	15	_	_	PRON
ftr-412	3010	16	ref142359994	ref142359994	NOUN
ftr-412	3010	17	page	page	NOUN
ftr-412	3010	18	9	9	NUM
ftr-412	3010	19	page	page	NOUN
ftr-412	3010	20	10	10	NUM
ftr-412	3010	21	_	_	PUNCT
ftr-412	3010	22	ref142359724	ref142359724	VERB
ftr-412	3010	23	_	_	DET
ftr-412	3010	24	ref142359724	ref142359724	NOUN
ftr-412	3010	25	_	_	DET
ftr-412	3010	26	ref142377850	ref142377850	NOUN
ftr-412	3010	27	_	_	PRON
ftr-412	3010	28	ref142377850	ref142377850	NOUN
ftr-412	3010	29	page	page	NOUN
ftr-412	3010	30	11	11	NUM
ftr-412	3010	31	_	_	PUNCT
ftr-412	3010	32	ref142377729	ref142377729	NOUN
ftr-412	3010	33	_	_	DET
ftr-412	3010	34	ref142377729	ref142377729	ADJ
ftr-412	3010	35	page	page	NOUN
ftr-412	3010	36	12	12	NUM
ftr-412	3010	37	page	page	NOUN
ftr-412	3010	38	13	13	NUM
ftr-412	3010	39	page	page	NOUN
ftr-412	3010	40	14	14	NUM
ftr-412	3010	41	_	_	PUNCT
ftr-412	3010	42	ref142378763	ref142378763	X
ftr-412	3011	1	_	_	DET
ftr-412	3011	2	ref142378763	ref142378763	ADJ
ftr-412	3011	3	page	page	NOUN
ftr-412	3011	4	15	15	NUM
ftr-412	3011	5	page	page	NOUN
ftr-412	3011	6	16	16	NUM
ftr-412	3012	1	_	_	PUNCT
ftr-412	3012	2	ref142361597	ref142361597	X
ftr-412	3013	1	_	_	DET
ftr-412	3013	2	ref142361597	ref142361597	ADJ
ftr-412	3013	3	page	page	NOUN
ftr-412	3013	4	17	17	NUM
ftr-412	3013	5	page	page	NOUN
ftr-412	3013	6	18	18	NUM
ftr-412	3013	7	page	page	NOUN
ftr-412	3013	8	19	19	NUM
ftr-412	3013	9	page	page	NOUN
ftr-412	3013	10	20	20	NUM
ftr-412	3013	11	_	_	PUNCT
ftr-412	3013	12	ref142364995	ref142364995	PRON
ftr-412	3014	1	_	_	PRON
ftr-412	3014	2	ref142364995	ref142364995	NOUN
ftr-412	3014	3	page	page	NOUN
ftr-412	3014	4	21	21	NUM
ftr-412	3015	1	_	_	PUNCT
ftr-412	3015	2	ref142379931	ref142379931	NOUN
ftr-412	3015	3	_	_	VERB
ftr-412	3015	4	ref142379931	ref142379931	NOUN
ftr-412	3015	5	page	page	VERB
ftr-412	3015	6	22	22	NUM
ftr-412	3015	7	_	_	PUNCT
ftr-412	3015	8	ref142365164	ref142365164	NOUN
ftr-412	3015	9	_	_	DET
ftr-412	3015	10	ref142365164	ref142365164	NOUN
ftr-412	3015	11	_	_	PRON
ftr-412	3015	12	ref142378003	ref142378003	NOUN
ftr-412	3015	13	_	_	PRON
ftr-412	3015	14	ref142378003	ref142378003	NOUN
ftr-412	3016	1	_	_	NOUN
ftr-412	3016	2	ref142378021	ref142378021	NOUN
ftr-412	3016	3	_	_	PRON
ftr-412	3016	4	ref142378021	ref142378021	ADJ
ftr-412	3016	5	page	page	NOUN
ftr-412	3016	6	23	23	NUM
ftr-412	3017	1	_	_	PUNCT
ftr-412	3017	2	ref142363992	ref142363992	X
ftr-412	3017	3	_	_	DET
ftr-412	3017	4	ref142363992	ref142363992	ADJ
ftr-412	3017	5	page	page	NOUN
ftr-412	3017	6	24	24	NUM
ftr-412	3017	7	page	page	NOUN
ftr-412	3017	8	25	25	NUM
ftr-412	3017	9	page	page	NOUN
ftr-412	3017	10	26	26	NUM
ftr-412	3017	11	ole_link1	ole_link1	NOUN
ftr-412	3017	12	page	page	NOUN
ftr-412	3017	13	27	27	NUM
ftr-412	3017	14	_	_	PUNCT
ftr-412	3017	15	ref142378316	ref142378316	X
ftr-412	3018	1	_	_	PRON
ftr-412	3018	2	ref142378316	ref142378316	X
ftr-412	3019	1	_	_	PRON
ftr-412	3019	2	ref142378425	ref142378425	NOUN
ftr-412	3019	3	_	_	PRON
ftr-412	3019	4	ref142378425	ref142378425	ADJ
ftr-412	3019	5	page	page	NOUN
ftr-412	3019	6	28	28	NUM
ftr-412	3019	7	page	page	NOUN
ftr-412	3019	8	29	29	NUM
ftr-412	3019	9	page	page	NOUN
ftr-412	3019	10	30	30	NUM
ftr-412	3019	11	page	page	NOUN
ftr-412	3019	12	31	31	NUM
ftr-412	3019	13	_	_	PUNCT
ftr-412	3019	14	ref142364850	ref142364850	NOUN
ftr-412	3019	15	_	_	PRON
ftr-412	3019	16	ref142364850	ref142364850	NOUN
ftr-412	3019	17	page	page	VERB
ftr-412	3019	18	32	32	NUM
ftr-412	3019	19	page	page	NOUN
ftr-412	3019	20	33	33	NUM
ftr-412	3019	21	page	page	NOUN
ftr-412	3019	22	34	34	NUM
ftr-412	3019	23	page	page	NOUN
ftr-412	3019	24	35	35	NUM
ftr-412	3019	25	page	page	NOUN
ftr-412	3019	26	36	36	NUM
ftr-412	3019	27	page	page	NOUN
ftr-412	3019	28	37	37	NUM
ftr-412	3019	29	page	page	NOUN
ftr-412	3019	30	38	38	NUM
ftr-412	3019	31	page	page	NOUN
ftr-412	3019	32	39	39	NUM
ftr-412	3019	33	_	_	PUNCT
ftr-412	3019	34	ref142367861	ref142367861	NOUN
ftr-412	3019	35	_	_	PRON
ftr-412	3019	36	ref142367861	ref142367861	ADJ
ftr-412	3019	37	_	_	PRON
ftr-412	3019	38	ref142367486	ref142367486	VERB
ftr-412	3019	39	_	_	PRON
ftr-412	3019	40	ref142367486	ref142367486	VERB
ftr-412	3019	41	_	_	PRON
ftr-412	3019	42	ref142367605	ref142367605	VERB
ftr-412	3019	43	page	page	NOUN
ftr-412	3019	44	40	40	NUM
ftr-412	3019	45	page	page	NOUN
ftr-412	3019	46	41	41	NUM
ftr-412	3019	47	page	page	NOUN
ftr-412	3019	48	42	42	NUM
ftr-412	3019	49	page	page	NOUN
ftr-412	3019	50	43	43	NUM
ftr-412	3019	51	page	page	NOUN
ftr-412	3019	52	44	44	NUM
ftr-412	3019	53	page	page	NOUN
ftr-412	3019	54	45	45	NUM
ftr-412	3020	1	_	_	PUNCT
ftr-412	3020	2	ref142369813	ref142369813	ADJ
ftr-412	3020	3	_	_	DET
ftr-412	3020	4	ref142369813	ref142369813	ADJ
ftr-412	3020	5	page	page	NOUN
ftr-412	3020	6	46	46	NUM
ftr-412	3020	7	page	page	NOUN
ftr-412	3020	8	47	47	NUM
ftr-412	3020	9	page	page	NOUN
ftr-412	3020	10	48	48	NUM
ftr-412	3021	1	_	_	PUNCT
ftr-412	3021	2	ref142369207	ref142369207	VERB
ftr-412	3021	3	_	_	DET
ftr-412	3021	4	ref142369207	ref142369207	NOUN
ftr-412	3021	5	page	page	VERB
ftr-412	3021	6	49	49	NUM
ftr-412	3021	7	_	_	PUNCT
ftr-412	3021	8	ref142376703	ref142376703	ADJ
ftr-412	3021	9	_	_	DET
ftr-412	3021	10	ref142376703	ref142376703	ADJ
ftr-412	3021	11	page	page	NOUN
ftr-412	3021	12	50	50	NUM
ftr-412	3021	13	_	_	PUNCT
ftr-412	3021	14	ref142376901	ref142376901	NOUN
ftr-412	3021	15	_	_	PRON
ftr-412	3021	16	ref142376901	ref142376901	NOUN
ftr-412	3021	17	page	page	NOUN
ftr-412	3021	18	51	51	NUM
ftr-412	3021	19	_	_	PUNCT
ftr-412	3021	20	ref142377166	ref142377166	VERB
ftr-412	3021	21	_	_	PRON
ftr-412	3021	22	ref142377166	ref142377166	ADJ
ftr-412	3021	23	_	_	PRON
ftr-412	3021	24	ref142380247	ref142380247	ADJ
ftr-412	3021	25	_	_	PRON
ftr-412	3021	26	ref142380247	ref142380247	ADJ
ftr-412	3021	27	_	_	PRON
ftr-412	3021	28	ref142379364	ref142379364	VERB
ftr-412	3021	29	_	_	PRON
ftr-412	3021	30	ref142379364	ref142379364	NOUN
ftr-412	3021	31	page	page	NOUN
ftr-412	3021	32	52	52	NUM
ftr-412	3021	33	_	_	PUNCT
ftr-412	3021	34	ref142379223	ref142379223	VERB
ftr-412	3021	35	_	_	DET
ftr-412	3021	36	ref142379223	ref142379223	NOUN
ftr-412	3021	37	page	page	NOUN
ftr-412	3021	38	53	53	NUM
ftr-412	3021	39	_	_	PRON
ftr-412	3021	40	ref142379228	ref142379228	VERB
ftr-412	3021	41	_	_	PRON
ftr-412	3021	42	ref142379228	ref142379228	VERB
ftr-412	3021	43	_	_	PRON
ftr-412	3021	44	ref142379231	ref142379231	ADJ
ftr-412	3021	45	_	_	PUNCT
ftr-412	3021	46	ref142379231	ref142379231	VERB
ftr-412	3021	47	_	_	DET
ftr-412	3021	48	ref142372650	ref142372650	NOUN
ftr-412	3021	49	_	_	PRON
ftr-412	3021	50	ref142372650	ref142372650	NOUN
ftr-412	3021	51	page	page	NOUN
ftr-412	3021	52	54	54	NUM
ftr-412	3021	53	page	page	NOUN
ftr-412	3021	54	55	55	NUM
ftr-412	3021	55	page	page	NOUN
ftr-412	3021	56	56	56	NUM
ftr-412	3021	57	page	page	NOUN
ftr-412	3021	58	57	57	NUM
ftr-412	3021	59	page	page	NOUN
ftr-412	3021	60	58	58	NUM
ftr-412	3021	61	_	_	PUNCT
ftr-412	3021	62	ref142379458	ref142379458	NOUN
ftr-412	3021	63	_	_	DET
ftr-412	3021	64	ref142379458	ref142379458	NOUN
ftr-412	3021	65	page	page	NOUN
ftr-412	3021	66	59	59	NUM
ftr-412	3021	67	_	_	PUNCT
ftr-412	3021	68	ref142373847	ref142373847	NOUN
ftr-412	3021	69	_	_	DET
ftr-412	3021	70	ref142373847	ref142373847	NOUN
ftr-412	3021	71	page	page	NOUN
ftr-412	3021	72	60	60	NUM
ftr-412	3022	1	_	_	PUNCT
ftr-412	3022	2	ref142374219	ref142374219	ADJ
ftr-412	3023	1	_	_	DET
ftr-412	3023	2	ref142374219	ref142374219	NOUN
ftr-412	3023	3	_	_	PUNCT
ftr-412	3024	1	ref142379463	ref142379463	ADJ
ftr-412	3025	1	_	_	PRON
ftr-412	3025	2	ref142379463	ref142379463	ADJ
ftr-412	3025	3	page	page	NOUN
ftr-412	3025	4	61	61	NUM
ftr-412	3025	5	page	page	NOUN
ftr-412	3025	6	62	62	NUM
ftr-412	3025	7	page	page	NOUN
ftr-412	3025	8	63	63	NUM
ftr-412	3025	9	page	page	NOUN
ftr-412	3025	10	64	64	NUM
ftr-412	3025	11	page	page	NOUN
ftr-412	3025	12	65	65	NUM
ftr-412	3025	13	page	page	NOUN
ftr-412	3025	14	66	66	NUM
ftr-412	3025	15	page	page	NOUN
ftr-412	3025	16	67	67	NUM
ftr-412	3025	17	page	page	NOUN
ftr-412	3025	18	68	68	NUM
ftr-412	3025	19	page	page	NOUN
ftr-412	3025	20	69	69	NUM
ftr-412	3025	21	page	page	NOUN
ftr-412	3025	22	70	70	NUM
ftr-412	3025	23	page	page	NOUN
ftr-412	3025	24	71	71	NUM
ftr-412	3025	25	page	page	NOUN
ftr-412	3025	26	72	72	NUM
ftr-412	3025	27	page	page	NOUN
ftr-412	3025	28	73	73	NUM
ftr-412	3025	29	page	page	NOUN
ftr-412	3025	30	74	74	NUM
ftr-412	3025	31	page	page	NOUN
ftr-412	3025	32	75	75	NUM
ftr-412	3025	33	page	page	NOUN
ftr-412	3025	34	76	76	NUM
ftr-412	3025	35	page	page	NOUN
ftr-412	3025	36	77	77	NUM
ftr-412	3025	37	page	page	NOUN
ftr-412	3025	38	78	78	NUM
ftr-412	3025	39	page	page	NOUN
ftr-412	3025	40	79	79	NUM
ftr-412	3025	41	page	page	NOUN
ftr-412	3025	42	80	80	NUM
ftr-412	3025	43	page	page	NOUN
ftr-412	3025	44	81	81	NUM
ftr-412	3025	45	page	page	NOUN
ftr-412	3025	46	82	82	NUM
ftr-412	3025	47	page	page	NOUN
ftr-412	3025	48	83	83	NUM
ftr-412	3025	49	page	page	NOUN
ftr-412	3025	50	84	84	NUM
ftr-412	3025	51	page	page	NOUN
ftr-412	3025	52	85	85	NUM
ftr-412	3025	53	page	page	NOUN
ftr-412	3025	54	86	86	NUM
ftr-412	3025	55	page	page	NOUN
ftr-412	3025	56	87	87	NUM
ftr-412	3025	57	page	page	NOUN
ftr-412	3025	58	88	88	NUM
ftr-412	3025	59	page	page	NOUN
ftr-412	3025	60	89	89	NUM
ftr-412	3025	61	page	page	NOUN
ftr-412	3025	62	90	90	NUM
ftr-412	3025	63	page	page	NOUN
ftr-412	3025	64	91	91	NUM
ftr-412	3025	65	page	page	NOUN
ftr-412	3025	66	92	92	NUM
ftr-412	3025	67	page	page	NOUN
ftr-412	3025	68	93	93	NUM
ftr-412	3025	69	page	page	NOUN
ftr-412	3025	70	94	94	NUM
ftr-412	3025	71	page	page	NOUN
ftr-412	3025	72	95	95	NUM
ftr-412	3025	73	page	page	NOUN
ftr-412	3025	74	96	96	NUM
ftr-412	3025	75	page	page	NOUN
ftr-412	3025	76	97	97	NUM
ftr-412	3025	77	page	page	NOUN
ftr-412	3025	78	98	98	NUM
ftr-412	3025	79	page	page	NOUN
ftr-412	3025	80	99	99	NUM
ftr-412	3025	81	page	page	NOUN
ftr-412	3025	82	100	100	NUM
ftr-412	3025	83	page	page	NOUN
ftr-412	3025	84	101	101	NUM
ftr-412	3026	1	_	_	PUNCT
ftr-412	3026	2	hlt140906223	hlt140906223	X
ftr-412	3027	1	_	_	DET
ftr-412	3027	2	hlt140906224	hlt140906224	NOUN
ftr-412	3027	3	page	page	NOUN
ftr-412	3027	4	102	102	NUM
ftr-412	3027	5	page	page	NOUN
ftr-412	3027	6	103	103	NUM
ftr-412	3027	7	page	page	NOUN
ftr-412	3027	8	104	104	NUM
ftr-412	3027	9	_	_	PUNCT
ftr-412	3027	10	hlt140921255	hlt140921255	X
ftr-412	3027	11	_	_	DET
ftr-412	3027	12	hlt140921256	hlt140921256	ADJ
ftr-412	3027	13	page	page	NOUN
ftr-412	3027	14	105	105	NUM
ftr-412	3027	15	page	page	NOUN
ftr-412	3027	16	106	106	NUM
ftr-412	3027	17	page	page	NOUN
ftr-412	3027	18	107	107	NUM