NEWFOUNDLAND AND LABRADOR
REGULATION 70/04

Gasoline Tax Regulations (Amendment)
under the
Gasoline Tax Act
(O.C. 2004-281)

(Filed July 9, 2004)

Under the authority of section 48 of the Gasoline Tax Act, the Lieutenant-Governor in Council makes the following regulations.

Dated at St. John's, July 6, 2004.

Tim Murphy
Deputy Clerk of the Executive Council

REGULATIONS

Analysis

        1.   S.2 Amdt.
Definitions

        2.   S.24.1 Added
Approval of dye

        3.   S.28 R&S
Duty of collector using dye

CNLR 1120/96
as amended

        1. Paragraph 2(c) of the Gasoline Tax Regulations is repealed and the following substituted:

             (c)  "dye" means dye approved by the minister for the purpose of these regulations;

 

        2. The regulations are amended by adding immediately after section 24 the following:

Approval of dye

   24.1 The minister may approve dye for the purposes of sections 25 to 27.

 

        3. Section 28 of the regulations is repealed and the following substituted:

Duty of collector using dye

     28. (1) The costs of procuring dye shall be borne by the collector.

             (2)  A collector, his or her agent or employee shall

             (a)  be responsible for the procurement, storage and distribution of dye;

             (b)  ensure that dye in his or her possession which is used to colour tax‑exempt gasoline is kept in a sealed container in a secure place and that it is used for no purpose other than the purpose of colouring tax‑exempt gasoline in the manner prescribed by section 25; and

             (c)  keep a record of dye purchased, used, lost by spillage or other cause, or otherwise disposed of, and shall make the records available for inspection by the minister on request.

©Earl G. Tucker, Queen's Printer