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Statutes of Newfoundland 1995


CHAPTER 22

CHAPTER 22

AN ACT TO AMEND THE GASOLINE TAX ACT

(Assented to December 21, 1995)

Analysis

1. S.3(3.1) added
Tax levied

2. S.4 rep.
Tax on fuel for vessels

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


RSN1990 cG-1 as amended

1. Section 3 of the Gasoline Tax Act is amended by adding immediately after subsection (3) the following:

(3.1) Notwithstanding subsection (1), a person who acquires gasoline at a retail sale in the province for the operation of sea-going vessels or boats, other than pleasure craft, shall pay to the Crown at the time of the sale a tax of 3.5 cents per litre.

2. Section 4 of the Act is repealed.

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