Statutes of Newfoundland and Labrador 2002 Chapter 4

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Statutes of Newfoundland and Labrador 2002

Statutes of Newfoundland and Labrador 2002 Chapter 4 CHAPTER 4

AN ACT TO AMEND THE TOBACCO TAX ACT
(Assented to May 22, 2002)

Analysis

1. S.9 Amdt.
Rate of tax

2. S.45.2 Amdt.
Regulations by minister

3. Commencement

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

RSNL1990 cT-5
as amended

1. (1) Paragraph 9(1)(a) of the Tobacco Tax Act is amended by deleting the amount "$0.11" and substituting the amount "$0.135".

(2) Paragraph 9(1)(b) of the Act is repealed and the following substituted:

(b) in the case of tobacco, other than cigarettes and cigars, the tax shall be $0.11 for each gram of tobacco; and

2. Section 45.2 of the Act is amended by renumbering it as subsection 45.2(1) and by adding immediately after that the following:

(2) Regulations made under this section may be made with retroactive effect.

Commencement

3. This Act is considered to have come into force on March 22, 2002.