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2012, c.11
- An Act to Amend the Gasoline and Motive Fuel Tax Act
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2012, c.11
An Act to Amend the
Gasoline and Motive Fuel Tax Act
Assented to June 13, 2012
Her Majesty, by and with the advice and consent of the Legislative Assembly of New Brunswick, enacts as follows:
1
Subsection 12.4(1.1) of the Gasoline and Motive Fuel Tax Act, chapter G-3 of the Revised Statutes, 1973, is repealed and the following is substituted:
12.4
(1.1)
An interjurisdictional carrier may apply for a single trip fuel permit in the form provided by the Minister accompanied by an amount of tax determined as follows:
(
a
)
in the case of motive fuel brought into the Province,
(i
)
by dividing 1.77 into the tax per litre of motive fuel at the time the motive fuel is brought into the Province,
(ii
)
by rounding up the figure obtained in subparagraph (i) to the next cent per kilometre or 4 cents, whichever is the greater,
(iii
)
by multiplying the figure obtained in subparagraph (ii) by the number of kilometres of proposed travel, and
(iv
)
by adding $25 to the product obtained in subparagraph (iii); or
(
b
)
in the case of gasoline brought into the Province,
(i
)
by dividing 1.25 into the tax per litre of gasoline at the time the gasoline is brought into the Province,
(ii
)
by rounding up the figure obtained in subparagraph (i) to the next cent per kilometre or 4 cents, whichever is the greater,
(iii
)
by multiplying the figure obtained in subparagraph (ii) by the number of kilometres of proposed travel, and
(iv
)
by adding $25 to the product obtained in subparagraph (iii).
2
Paragraph 15(2)(b) of the Act is amended by striking out “or of any fee or tax referred to in section 12.4, as the case may be,” and substituting
“or of any tax referred to in section 12.4,”
.
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