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Border Zones Rebate Regulations, 2003 No.2
Under the authority of section 45.2 of the Tobacco Tax Act, I make the following regulations.
1. Short title
2. Rebate amount
1. These regulations may be cited as the Labrador Border Zones Rebate Regulations, 2003 No.2.
2. The rebate of tax in
(a) for cigarettes, $0.0675 per cigarette; and
(b) for tobacco, $0.0636 per gram.
3. The Labrador Border Zones Rebate Regulations, 2003, Newfoundland and Labrador Regulation 67/03, are repealed.
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