Acts and Regulations

2013-77 - Tobacco Tax Act

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NEW BRUNSWICK
REGULATION 2013-77
under the
Tobacco Tax Act
(O.C. 2013-347)
Filed November 29, 2013
1New Brunswick Regulation 84-250 under the Tobacco Tax Act is amended by adding after section 6.1 the following:
6.11(1)A rebate of the tax paid in respect of tobacco sold or delivered to a retail vendor may be made to a wholesale vendor who makes an application for a rebate of the tax in accordance with subsection (2) if the wholesale vendor
(a) has remitted the tax to the Minister, and
(b) is unable to collect the tax from the retail vendor because
(i) the retail vendor is bankrupt, or
(ii) the retail vendor has discontinued the business of selling tobacco.
6.11(2)An application for a rebate of the tax referred to in subsection (1) shall be
(a) made in writing to the Minister and shall include the information that the Minister considers necessary,
(b) accompanied by
(i) invoices verifying the sale of the tobacco,
(ii) documentary evidence satisfactory to the Minister indicating
(A) that the tax was remitted to the Minister, and
(B) that the retail vendor is bankrupt or has discontinued the business of selling tobacco, and
(c) made within six months after the day on which the tax was remitted.
6.11(3)If a wholesale vendor receives payment of tax in respect of tobacco from a retail vendor after receiving a rebate of tax under this section, the wholesale vendor shall remit the tax or account to the Minister for the tax in the same manner provided under the Revenue Administration Act.