The following lines contain the word 'select', 'insert', 'update' or 'delete':
Select 'Y' into l_temp from dual where exists
(SELECT MEANING, LOOKUP_CODE TAX_CLASSIFICATION_CODE
FROM FND_LOOKUPS
WHERE LOOKUP_TYPE = 'ZX_INPUT_CLASSIFICATIONS'
AND NVL(START_DATE_ACTIVE, SYSDATE) <= SYSDATE
AND NVL(END_DATE_ACTIVE, SYSDATE) >= SYSDATE
AND ENABLED_FLAG = 'Y'
AND LOOKUP_CODE = x_tax_name
UNION
SELECT MEANING, LOOKUP_CODE TAX_CLASSIFICATION_CODE
FROM FND_LOOKUPS
WHERE LOOKUP_TYPE = 'ZX_WEB_EXP_TAX_CLASSIFICATIONS'
AND ENABLED_FLAG = 'Y'
AND SYSDATE BETWEEN START_DATE_ACTIVE and
NVL(END_DATE_ACTIVE,SYSDATE)
AND LOOKUP_CODE= x_tax_name);
/* SELECT count(*)
INTO x_temp
FROM ap_tax_codes
WHERE name = x_tax_name; */