Acts and Regulations

2017-24 - Tobacco Tax Act

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NEW BRUNSWICK
REGULATION 2017-24
under the
Tobacco Tax Act
(O.C. 2017-185)
Filed August 1, 2017
1Section 6.11 of New Brunswick Regulation 84-250 under the Tobacco Tax Act is amended
(a) by repealing subsection (1) and substituting 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 following conditions apply:
(a) the wholesale vendor has remitted the tax to the Minister,
(b) the wholesale vendor 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,
(c) if credit was extended by the wholesale vendor to the retail vendor, the wholesale vendor exercised due diligence in extending the credit, and
(d) the wholesale vendor exercised due diligence in attempting to collect the tax.
(b) in paragraph (2)(b)
(i) in clause (A) of the English version by striking out “and” at the end of the clause;
(ii) in clause (B) by striking out “and” at the end of the clause;
(iii) by adding after clause (B) the following:
(C) if credit was extended by the wholesale vendor to the retail vendor, that the wholesale vendor exercised due diligence in extending the credit, and
(D) that the wholesale vendor exercised due diligence in attempting to collect the tax, and
2The Regulation is amended by adding after section 6.2 the following:
6.3A person who is not a wholesale vendor duly licensed under the Act or a retail vendor duly licensed under the Act may have in his or her possession more than one thousand cigarettes or more than one thousand grams of tobacco at any one time if the person is a peace officer or an authorized person as defined in subsection 2.2(0.1) of the Act and is
(a) engaged in the investigation of an offence under, or the enforcement of, an Act of the Legislature or a regulation made under an Act of the Legislature, or
(b) engaged in carrying out any duties under an Act of the Legislature or a regulation made under an Act of the Legislature.
6.4A person may have in his or her possession unmarked tobacco if the person is a peace officer or an authorized person as defined in subsection 2.2(0.1) of the Act and is
(a) engaged in the investigation of an offence under, or the enforcement of, an Act of the Legislature or a regulation made under an Act of the Legislature, or
(b) engaged in carrying out any duties under an Act of the Legislature or a regulation made under an Act of the Legislature.