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2012-93
- Gasoline and Motive Fuel Tax Act
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NEW BRUNSWICK
REGULATION 2012-93
under the
Gasoline and Motive Fuel Tax Act
(O.C. 2012-342)
Filed November 1, 2012
1
Subsection 40.4(1) of New Brunswick Regulation 82-81 under the
Gasoline and Motive Fuel Tax Act
is amended
(
a
)
in paragraph (c) of the English version by striking out “and” at the end of the paragraph;
(
b
)
by repealing paragraph (d) and substituting the following:
(
d
)
if the consumer is not a farmer, the vehicle or equipment into which the gasoline, aviation fuel or motive fuel was placed, the tasks performed by the vehicle or equipment and the number of hours of service dedicated to each task; and
(
c
)
by adding after paragraph (d) the following:
(
e
)
if the consumer is a farmer, the vehicle or equipment owned or operated by the farmer into which the gasoline or motive fuel was placed, the hour meter readings or odometer readings for the relevant period or, if the vehicle or equipment is not equipped with an hour meter or odometer, any other information or documentation necessary to determine the number of gallons or litres of gasoline or motive fuel consumed in carrying out a farm production activity.
2
This Regulation comes into force on November 1, 2012.
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