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Acts and Regulations

2014-137 - Gasoline and Motive Fuel Tax Act

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NEW BRUNSWICK

REGULATION 2014-137

under the

Gasoline and Motive Fuel Tax Act

(O.C. 2014-359)

Filed August 18, 2014

1Subsection 2.2(2) of New Brunswick Regulation 82-81 under the Gasoline and Motive Fuel Tax Act is repealed.

2Subsection 2.3(11) of the Regulation is repealed.

3Section 2.5 of the Regulation is amended

(a) by repealing paragraph (d);

(b) by repealing paragraph (e);

(d) by repealing paragraph (h);

(e) in paragraph (i) of the English version by adding “and” at the end of the paragraph;

(f) by repealing paragraph (j).

4Section 21 of the Regulation is repealed.

5Section 23 of the Regulation is amended

(a) in subsection (1) by repealing the portion preceding paragraph (a) and substituting the following:

23(1)The fee for a wholesaler’s licence shall be calculated in accordance with the following formula and shall be based on the number of litres of gasoline and motive fuel sold by the wholesaler in the 12-month period ending on the last day of the preceding 12-month period for which the returns required under the Act are due to be filed:

(b) in subsection (2) by striking out “calendar year” wherever it appears and substituting “12-month period”.

6Section 25 of the Regulation is repealed.

7Section 40.1 of the Regulation is amended

(a) by repealing subsection (3);

(b) by repealing subsection (3.1);

8Subsection 40.2(2) of the Regulation is repealed.

9Section 40.3 of the Regulation is amended

(a) by repealing subsection (2);

(b) by repealing subsection (3);

10Section 40.4 of the Regulation is amended

(a) by repealing subsection (2);

(b) by repealing subsection (3);