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Consolidated Newfoundland Regulation 1996
Tax Interjurisdictional Carriers Regulations
Under the authority of subsection 48(1) of the Gasoline Tax Act and the Subordinate Legislation Revision and Consolidation Act, the Lieutenant‑Governor in Council makes the following regulations.
1. Short title
2. Carriers to be registered
4. Registration particulars
5. Registration not required
6. Proof of registration
7. Records required
8. Reporting periods
1. These regulations may be cited as the Gasoline Tax Interjurisdictional Carriers Regulations.
Carriers to be registered
2. (1) The classes of interjurisdictional motor vehicle registration are:
(a) single trip registration; and
(b) multiple trip registration.
(2) An interjurisdictional carrier other than one referred to in subsection (3) shall register each interjurisdictional motor vehicle in Class A or Class B before bringing it into the province.
(3) An interjurisdictional carrier whose head office is located
(a) in the province and whose fleet travelled or may be expected to travel, an aggregate distance of 10,000 kilometres or more outside the province; or
(b) outside the province and whose fleet travelled or may be expected to travel, an aggregate distance of 10,000 kilometres or more in the province,
during either the prior calendar year or the current calendar year shall make application in the form prescribed by the minister to register all vehicles in the applicant's fleet in Class B.
3. (1) The fee for Class A, single trip, registration shall be prescribed by the minister and is not refundable.
(2) Single trip registration is valid for 30 days from the date of issue.
(3) The annual fee for multiple trip registration shall be prescribed by the minister.
(4) A multiple trip registration is valid for the calendar year for which it was issued until cancelled or suspended.
128/94 s3; 49/96 s1
4. (1) Registration for an interjurisdictional motor vehicle is valid only for the person in whose name it is issued and is not transferable.
(2) Registration for an interjurisdictional motor vehicle shall expire on December 31 each year, unless renewed.
(3) An interjurisdictional carrier shall apply each year for renewal of registration for all vehicles in the applicant's fleet in Class B.
128/94 s4; 49/96 s2
Registration not required
5. Registration is not required for an interjurisdictional motor vehicle owned or operated by a provincial or territorial government or agency while in the process of transporting emergency fire control equipment into the province.
Proof of registration
6. The operator of an interjurisdictional motor vehicle shall keep proof of registration of the vehicle in his or her possession at all times while the vehicle is operated in the province.
7. In addition to other records required under the Act, an interjurisdictional carrier shall maintain records for each interjurisdictional motor vehicle in his or her fleet, including
(a) the quantity of a fuel purchased or otherwise acquired in each jurisdiction in which the vehicle operated;
(b) the amount of tax paid;
(c) the distance travelled in each jurisdiction in which the vehicle operated; and
(d) other information which the minister may require.
8. (1) The reporting periods for interjurisdictional carriers in each year are:
(a) January 1 to March 31;
(b) April 1 to June 30;
(c) July 1 to September 30; and
(d) October 1 to December 31.
(2) An interjurisdictional carrier who has Class B (multiple trip) registration shall file a return in the prescribed form with the minister not later than the last day of the month following a reporting period.
(3) In addition to or instead of returns required under subsection (2), the minister may require a return at any time.
(4) A return under this section shall be accompanied by the tax payable for the reporting period.
128/94 s8; 49/96 s3
9. The minister shall prescribe forms for purposes of these regulations.
10. The Gasoline Tax (Interjurisdictional Carriers)
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