This is an official version.

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

Important Information
(Includes details about the availability of printed and electronic versions of the Statutes.)

Statutes of Newfoundland 1993


CHAPTER 54

CHAPTER 54

AN ACT TO AMEND THE TOBACCO TAX ACT (NO.2)

(Assented to December 17, 1993)

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. Subsections 9(2) and (3) of the Tobacco Tax Act are repealed and the following substituted:

(2) Notwithstanding paragraphs (1)(a) and (b), cigarettes, and tobacco, other than cigarettes and cigars, sold by, in and for consumption in

(a) the town of Labrador City;

(b) the town of Wabush; and

(c) the coastal area of southern Labrador extending from the border with the province of Quebec to and including the community of Red Bay

shall be subject to

(d) in the case of cigarettes, a tax of $0.0688 on every cigarette; and

(e) in the case of tobacco, other than cigarettes and cigars, a tax of $0.0292 for each gram of tobacco.

©Earl G. Tucker, Queen's Printer