Acts and Regulations

83-61 - Pari-Mutuel Tax Act

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NEW BRUNSWICK
REGULATION 83-61
under the
Pari-Mutuel Tax Act
(O.C. 83-329)
Filed April 13, 1983
     Under section 36 of the Pari-Mutuel Tax Act, the Lieutenant-Governor in Council makes the following Regulation:
1This Regulation may be cited as the General Regulation - Pari-Mutuel Tax Act.
2In this Regulation
“Act” means the Pari-Mutuel Tax Act;
“race” Repealed: 97-63
“registration certificate” means a registration certificate issued pursuant to section 5 of the Act.
97-63
3(1)An application for a registration certificate shall be made on a form provided by the Commissioner and shall be accompanied by the prescribed fee.
3(2)Registration certificates issued before the commencement of this subsection shall be deemed to have no expiry date.
3(3)Registration certificates issued on or after the commencement of this subsection shall have no expiry date.
97-63
4The fee for an application for a registration certificate is one hundred dollars.
97-63
5A registration certificate shall be on the form provided by the Commissioner.
97-63
RETURNS
6Repealed: 84-246
84-246
RECORDS
7Repealed: 84-246
84-246
COMMISSIONS
8Repealed: 84-246
84-246
INTEREST
9Repealed: 84-246
84-246
GENERAL
10Section 8 of this Regulation shall be deemed to have come into force on April 1, 1981, to apply to the collectors of taxes under the Regulation 162 under the Theatres, Cinematographs and Amusements Act, with respect to taxes collected thereunder prior to the coming into force of the Act.
11Regulation 81-212 under the Pari-Mutuel Tax Act is repealed.
N.B. This Regulation is consolidated to September 30, 1997.