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2013, c.19
- An Act to Amend the Tobacco Tax Act
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2013, c.19
An Act to Amend the
Tobacco Tax Act
Assented to June 21, 2013
Her Majesty, by and with the advice and consent of the Legislative Assembly of New Brunswick, enacts as follows:
1
Section 3 of the Tobacco Tax Act, chapter T-7 of the Revised Statutes, 1973, is repealed and the following is substituted:
Duty of consumer to pay tax
3
Every consumer of tobacco purchased at a retail sale in the Province, for the purpose of raising a revenue, shall pay to Her Majesty the Queen in right of the Province at the time of making the purchase a tax in respect of the consumption of the tobacco at the rate of
(
a
)
from March 23, 2011, to March 26, 2013, both dates inclusive, 17 cents on each cigarette purchased,
(
b
)
on and after March 27, 2013, 19 cents on each cigarette purchased,
(
c
)
from March 23, 2011, to March 26, 2013, both dates inclusive, 50% of the normal retail price of each cigar purchased,
(
d
)
on and after March 27, 2013, 75% of the normal retail price of each cigar purchased,
(
e
)
from March 23, 2011, to March 26, 2013, both dates inclusive, 14.70 cents on each tobacco stick purchased,
(
f
)
on and after March 27, 2013, 19 cents on each tobacco stick purchased,
(
g
)
from March 23, 2011, to March 26, 2013, both dates inclusive, 13.74 cents on each gram or any portion of a gram of any tobacco purchased other than cigarettes, cigars or tobacco sticks, and
(
h
)
on and after March 27, 2013, 19 cents on each gram or any portion of a gram of any tobacco purchased other than cigarettes, cigars or tobacco sticks.
2
This Act shall be deemed to have come into force on March 27, 2013.
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