Line 84: CURSOR C2 IS SELECT ra_tax_exemptions_s.nextval FROM dual;
80: IS
81: CURSOR C IS SELECT rowid FROM RA_TAX_EXEMPTIONS
82: WHERE tax_exemption_id = p_Tax_exemption_id;
83: 84: CURSOR C2 IS SELECT ra_tax_exemptions_s.nextval FROM dual; 85: BEGIN
86:
87:
88: if (p_Tax_Exemption_Id is NULL) then