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St. John's, Newfoundland and Labrador, Canada

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Statutes of Newfoundland and Labrador 2006


CHAPTER 25

AN ACT TO AMEND THE TOBACCO TAX ACT

(Assented to May 26, 2006)

Analysis


        1.   S.9 Amdt.
Rate of tax

        2.   Commencement


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

RSNL1990 cT-5
as amended

        1. Paragraphs 9(1)(a) and (b) of the Tobacco Tax Act are repealed and the following substituted:

             (a)  in the case of cigarettes, a tax of $0.18 on every cigarette;

             (b)  in the case of tobacco, other than cigarettes and cigars, the tax shall be $0.30 for each gram of tobacco; and

Commencement

        2. This Act is considered to have come into force on March 31, 2006.