Acts and Regulations

2012-44 - Tobacco Tax Act

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NEW BRUNSWICK
REGULATION 2012-44
under the
Tobacco Tax Act
(O.C. 2012-129)
Filed March 30, 2012
1Section 3 of New Brunswick Regulation 84-250 under the Tobacco Tax Act is amended
(a) by repealing subsection (3) and substituting the following:
3(3)The fee for the issuance of a retail vendor’s licence is $100.
(b) by adding after subsection (3) the following:
3(3.1)The fee for the issuance anew of a retail vendor’s licence is $50.
(c) by repealing subsection (4) and substituting the following:
3(4)The fee for the issuance of a wholesale vendor’s licence is $2,000.
(d) by adding after subsection (4) the following:
3(5)The fee for the issuance anew of a wholesale vendor’s licence is $1,500.
2Section 3.1 of the Regulation is amended
(a) by repealing subsection (1) and substituting the following:
3.1(1)Licences issued under the Act before the commencement of this subsection shall be deemed to expire at midnight on May 31, 2012.
(b) by adding after subsection (1) the following:
3.1(1.1)Licences issued under the Act after the commencement of subsection (1) and before June 1, 2012, shall expire at midnight on May 31, 2013.
(c) by repealing subsection (2) and substituting the following:
3.1(2)Licences issued under the Act on or after June 1, 2012, shall expire at midnight on the thirty-first day of May next following their issuance or issuance anew.
3Subsection 3.2(2) of the Regulation is amended
(a) in the portion preceding paragraph (a) by striking out “issuance or reinstatement” and substituting “issuance, issuance anew or reinstatement”;
(b) in paragraph (a) in the portion preceding subparagraph (i) by striking out “issued or reinstated” and substituting “issued, issued anew or reinstated”;
(c) in paragraph (b) in the portion preceding subparagraph (i) by striking out “issued or reinstated” and substituting “issued, issued anew or reinstated”.
4This Regulation comes into force on April 1, 2012.