1.   S.51 R&S
Tax levied on gasoline

          

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 Section 51 of the Revenue Administration Act is repealed and the following substituted:   

Tax levied on gasoline

      51. A person who acquires gasoline at a retail sale in the province shall pay to the Crown at the time of the sale

             (a)  on propane fuel grade of gasoline, a tax of $0.07 per litre;

             (b)  on gasoline for the operation of sea-going vessels or boats, other than pleasure craft, a tax of $0.035 per litre;

             (c)  on diesel fuel grade of gasoline, a tax of $0.095 per litre;

             (d)  on gasoline delivered for consumption or use in an aircraft, a tax of $0.025 per litre; and

             (e)  on all other grades of gasoline, a tax of $0.075 per litre.

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