SECTION 1. Notwithstanding any general or special law or rule or regulation to the contrary, Ballot Question 4 of 2000 to reduce the Part B income tax rate to a maximum tax rate of 5.0% which was adopted by a 59.4% vote of the people and codified in chapter 343 of the Acts of 2000, shall be fully implemented upon the effective date of the Marijuana Tax and Regulation Ballot Question 4 of 2016 which was adopted by only a 53.7% vote of the people and codified in chapter 334 of the Acts of 2016.
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