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2014, c.15
- An Act to Amend the Gasoline and Motive Fuel Tax Act
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2014, c.15
An Act to Amend the
Gasoline and Motive Fuel Tax Act
Assented to May 21, 2014
Her Majesty, by and with the advice and consent of the Legislative Assembly of New Brunswick, enacts as follows:
1
Section 7 of the Gasoline and Motive Fuel Tax Act, chapter G-3 of the Revised Statutes, 1973, is amended by adding after subsection (1) the following:
7
(1.01)
The marker or colouring shall comply with the technical specifications provided by the Minister.
7
(1.02)
The
Regulations Act
does not apply to the technical specifications referred to in subsection (1.01).
2
Subsection 13(8) of the Act is repealed and the following is substituted:
Requirement for refiners
13
(8)
No person shall carry on business or act as a refiner in the Province unless the person is the holder of a wholesaler’s licence.
3
Subsection 45(2) of the Act is amended
(
a
)
by repealing paragraph (g.01) and substituting the following:
(
g.01
)
respecting the keeping of records by wholesalers and retailers, including, requiring the keeping of records by wholesalers and retailers, the information to be contained in the records, the manner of keeping the records, the form and format of the records and the place or places where the records are to be kept;
(
b
)
by repealing paragraph (g.02) and substituting the following:
(
g.02
)
respecting the keeping of records by interjurisdictional carriers, consumers of tax exempt motive fuel and persons applying for refunds or rebates of the tax paid under this Act, including, requiring the keeping of records by the carriers, consumers and persons, the information to be contained in the records, the manner of keeping the records, the form and format of the records and the place or places where the records are to be kept;
4
This Act or any provision of it comes into force on a day or days to be fixed by proclamation.
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