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Statutes of Newfoundland and Labrador 2013


CHAPTER 5

AN ACT TO AMEND THE REVENUE ADMINISTRATION ACT

(Assented to May 16, 2013)

Analysis


        1.   S.98 Amdt.
Rate of tax

        2.   Commencement


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

SNL2009 cR-15.01 as amended

        1. Paragraph 98(1)(a) of the Revenue Administration Act is repealed and the following substituted:

             (a)  for cigarettes, a tax of $0.205 on every cigarette;

Commencement

        2. This Act shall be considered to have come into force on March 27, 2013.