Acts and Regulations

83-61 - General

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Current to 1 January 2024
NEW BRUNSWICK
REGULATION 83-61
under the
Pari-Mutuel Tax Act
(O.C. 83-329)
Filed April 13, 1983
Under section 16 of the Pari-Mutuel Tax Act, the Lieutenant-Governor in Council makes the following Regulation:
2012-45
1This Regulation may be cited as the General Regulation - Pari-Mutuel Tax Act.
2In this Regulation
“Act” means the Pari-Mutuel Tax Act;(loi)
“race” Repealed: 97-63
“registration certificate” means a registration certificate issued pursuant to section 5 of the Act.(certificat d’immatriculation)
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 expire at midnight on May 31, 2012.
3(2.1)Registration certificates issued after the commencement of subsection (2) and before June 1, 2012, shall expire at midnight on May 31, 2013.
3(3)Registration certificates issued or renewed on or after June 1, 2012, shall expire at midnight on the thirty-first day of May next following their issuance or renewal.
97-63; 2012-45
4The fee for an application for a registration certificate is $1,500.
97-63; 2012-45
4.1The fee for an application for the renewal of a registration certificate is $500.
2012-45
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11Regulation 81-212 under the Pari-Mutuel Tax Act is repealed.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 April 1, 2012.