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Copyright 2000: Queen’s Printer,
St. John's, Newfoundland, Canada

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Statutes of Newfoundland 1991


CHAPTER 7

AN ACT TO AMEND THE GASOLINE TAX ACT, 1978

(Assented to May 31, 1991)

Analysis

1. S.2 Amdt.
Definitions

2. S.3(1) R&S
Tax Levied

3. S.3.2 Amdt.
Tax reduction for south coast of Labrador

4. S.47.1 Rep.
Average retail price

5. Commencement

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


1978 c.39
as amended

1. Paragraph 2(a) of The Gasoline Tax Act, 1978 is repealed.

2. Subsection 3(1) of the Act is repealed and the following substituted:

3. (1) 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 all grades of gasoline, other than diesel fuel grade of gasoline, a tax of $0.137 per litre; and

(b) on diesel fuel grade of gasoline, a tax of $0.156 per litre.

3. Section 3.2 of the Act is amended by striking out the words "a tax rounded down to the nearest one-tenth of a cent per litre that is equal to twenty-two per cent of the average retail price less 1.5 cents per litre" and by substituting the words "a tax of $0.122 per litre".

4. Section 47.1 of the Act is repealed.

Commencement

5. This Act is considered to have come into force on March 8, 1991.

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