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Acts and Regulations
83-61
- General
Table of contents
Enabling Act
1
Regulation number
Title
2011, c.201
Pari-Mutuel Tax Act
Full text
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
1
This Regulation may be cited as the
General Regulation
-
Pari-Mutuel Tax Act
.
2
In 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Repealed: 97-63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
4
The fee for an application for a registration certificate is $1,500.
97-63; 2012-45
4.1
The fee for an application for the renewal of a registration certificate is $500.
2012-45
5
A registration certificate shall be on the form provided by the Commissioner.
97-63
RETURNS
6
Repealed: 84-246
84-246
RECORDS
7
Repealed: 84-246
84-246
COMMISSIONS
8
Repealed: 84-246
84-246
INTEREST
9
Repealed: 84-246
84-246
GENERAL
10
Section 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.
11
Regulation 81-212 under the Pari-Mutuel Tax Act is repealed.
N.B.
This Regulation is consolidated to April 1, 2012.
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