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Statutes of Newfoundland and Labrador 2022

CHAPTER 19

AN ACT TO AMEND THE REVENUE ADMINISTRATION ACT NO. 6

(Assented to June 1, 2022)

Analysis

        1.   S.51 Amdt.
Tax levied on gasoline

        2.   Commencement

Be it enacted by the Lieutenant-Governor and House of Assembly in Legislative Session convened, as follows:

SNL2009 cR-15.01
as amended

        1. Section 51 of the Revenue Administration Act is amended by renumbering it as subsection 51(1) and adding immediately after that subsection the following:

             (2)  Notwithstanding paragraphs (1)(c) and (e), a person who acquires gasoline at a retail sale in the province on or before December 31, 2022 shall pay to the Crown at the time of the sale

             (a)  on the grade of gasoline referred to in paragraph (1)(c), a tax of $0.095 per litre; and

             (b)  on the grades of gasoline referred to in paragraph (1)(e), a tax of $0.075 per litre.

Commencement

        2. This Act comes into force one day after this Act receives Royal Assent.

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