The following lines contain the word 'select', 'insert', 'update' or 'delete':
Line: 19
select count(1)
into dummy
from ap_income_tax_regions
where (region_short_name = X_REGION_SHORT_NAME OR
region_code = X_REGION_CODE)
and ((X_ROWID is null) or (rowid <> X_ROWID));