Statutes of Newfoundland 1997 Chapter 26

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Statutes of Newfoundland 1997

CHAPTER 26 CHAPTER 26

AN ACT TO AMEND THE TOBACCO TAX ACT
(Assented to December 19, 1997)

Analysis

1. S.9 Amdt.
Rate of tax

2. S.16 Amdt.
Prohibited sales

3. S.45 Amdt.
Regulations

4. Commencement

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

RSN1990 cT-5 as amended

1. Subsection 9(2) of the Tobacco Tax Act is repealed and the following substituted:

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

(a) town of Labrador City;

(b) town of Wabush; and

(c) 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 a rebate of money in an amount equivalent to

(d) in the case of cigarettes, the difference between the tax imposed under paragraph (1)(a) and the tobacco tax payable on cigarettes in the Province of Quebec; and

(e) in the case of tobacco, other than cigarettes and cigars, the difference between the tax imposed under paragraph (1)(b) and $0.0292 for each gram of tobacco.

(3) A rebate of money under subsection (2) shall be calculated, made and carried out in the manner prescribed by regulation.

(4) The minister may establish a quota system for the quantity of cigarettes and tobacco sold by retailers which may be subject to subsections (2) and (3).

2. Section 16 of the Act is amended by renumbering it as subsection 16(1) and by adding immediately after that subsection the following:

(2) A retailer who is not a licensed wholesaler, shall not sell tobacco for resale to another retailer.

(3) A retailer shall not purchase tobacco for resale from a person who is not a licensed wholesaler.

3. Subsection 45(1) of the Act is amended by adding immediately after paragraph (k) the following:

(k.1) prescribing a rebate system for the purpose of subsections 9(2) and (3);

Commencement

4. Sections 1 and 3 of this Act shall be considered to have come into force on July 10, 1997.