Statutes of Newfoundland 1992 Chapter 22

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Statutes of Newfoundland 1992

CHAPTER 22 CHAPTER 22

AN ACT TO AMEND THE TOBACCO TAX ACT (NO.2)
(Assented to June 11, 1992)

Analysis

1. S.9 Amdt.
Rate of tax

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

RSN 1990 cT-5 as amended

1. (1) Paragraph 9(1)(b) of the Tobacco Tax Act is amended by inserting after the word "imposed" the following ", under paragraph 9(1)(a),".

(2) Subsection 9(2) of the Act is amended by deleting the phrase "the tax on tobacco at the rate of 2.75 cents on a cigarette:" and substituting the following: "a tax on every cigarette which shall be $0.0203 lower than the rate of tax imposed under paragraph 9(1)(a):".

(3) Section 9 is further amended by adding the following immediately after subsection (2):

(3) The tax under subsection 9(2) shall be applied as of June 7, 1989.