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Acts and Regulations
T-7
- Tobacco Tax Act
Summary
Regulation
1
Chapter
Title
84-250
General
Full text
Detailled Table of Contents
Current to 1 January 2024
Tobacco Tax Act
1
Definitions
ADMINISTRATION
1.1
Administration of Act
1.2
Designations
LICENCES OF VENDORS
2
Licences of vendors
2.1
Repealed
2.11
Certain terms and conditions
2.2
Prohibitions, search and seizure
2.3
Forfeiture of vehicle
TAX ON CONSUMER
3
Duty of consumer to pay tax
4
Duty of importer to pay tax
4.1
Collection of tax by customs officers
5
Computation of tax, tax part of Consolidated Fund
ABSORPTION OF TAX PROHIBITED
6
Absorption of tax prohibited
COLLECTION OF TAX
7
Collection of tax
REBATE OF TAX
7.1
Rebate of tax
7.2
Notice of bankruptcy or insolvency of retail vendor
8
Repealed
9
Repealed
CONSUMER LIABLE TO TAXUNTIL PAID
10
Repealed
10.1
Repealed
VENDOR’S RETURNSAND RECORDS
11
Duty of retail and wholesale vendor to keep records
12
Return by vendor
13
False return
INSPECTIONS
14
Repealed
15
Repealed
16
Repealed
17
Repealed
OFFENCES AND PENALTIES
18
Offences and penalties
18.1
Idem
19
Payment of fines and penalties
20
Repealed
21
Limitation period
21.1
Voluntary payment
ADMINISTRATIVE PENALTY PROCESS
21.2
Definition of “person”
21.3
Notice of non-compliance
21.4
Written submissions
21.5
Administrative penalty and offence
21.6
Notice of administrative penalty
21.7
Review of administrative penalty
21.8
Payment of administrative penalty
21.9
Amount of the administrative penalty
21.91
Failure to pay administrative penalty
REGULATIONS
22
Regulations
SCHEDULE A
SCHEDULE B
0
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