C.C.S.M. c. T80
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| 1
| (1)
| Definitions
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| (2)
| Interpretation
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| 1.1
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| Administration and enforcement
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| 2
| (1)
| Imposition of tax
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| (2)
| Tax payable when tobacco received
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| (3)
| Tax payable in other circumstances
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| (4)
| Computation of tax
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| (5)
| Computation of tax — cigars
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| (6)
| Definition of "price at retail"
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| 3
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| Fraction of a cent not required to be remitted
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| PROHIBITIONS RESPECTING POSSESSION OR SALE OF TOBACCO
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| 3.1
| (1)
| Interpretation of "person"
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| (2)
| Possession of cigarettes etc. not Manitoba marked
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| (3)
| Exception
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| 3.2
| (1)
| Sale of unmarked tobacco products
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| (2)
| Sale of fewer than 20 cigarettes
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| 3.3
| (1)
| Possession for sale of cigarettes etc. not Manitoba marked
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|
| (2)
| Exception
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| 3.4
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| Repealed
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| 3.5
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| Repealed
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| 3.6
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| Possession of cigars, pipe tobacco etc.
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| 3.7
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| Possession limit of five units
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| LICENCES AND PERMITS
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| 4
| (1)
| Retail dealer's licence required
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| (1.1)
| Retail dealer's licence restrictions
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| (2)
| Wholesale dealer's licence required
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| (3)
| Identification required on vending machines
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| (4)
| Licence to sell to retail dealer
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| (4.1)
| Dealer to purchase from licensed wholesaler
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| (5)
| Limitation on sales
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| (6)
| Repealed
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| 4.1
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| Permit for possession of cigarettes or fine cut tobacco
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| 4.2
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| Permit for producing mark or stamp
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| 4.3
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| Permit for equipment
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| 5
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| Repealed
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| 6
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| Repealed
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| 7
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| Repealed
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| 8
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| Repealed
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| COLLECTORS
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| 9
| (1)
| Appointment of collector
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|
| (2)
| Dealer to account for taxes etc.
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| (3) to (4.1)
| Repealed
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| (5) to (9.2)
| Repealed
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| (10)
| Agreements with collectors
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| (11)
| Appointment of deputy collectors
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| (12)
| Dealer deemed to be deputy collector
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| (13) to (17)
| Repealed
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| COLLECTION AND REMISSION OF TAX
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| 10
| (1)
| Duty of collector
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|
| (1.1)
| Collection of tax on cigars
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|
| (2)
| Duty of deputy collector
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| (3)
| Tax deemed to have been collected
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| (4)
| Effect of rate change
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| (5)
| Collector to remit tax
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| 11
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| Repealed
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| 12
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| Repealed
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| 13
| (1)
| Agreement with collectors
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| (2)
| Computation of proceeds of tax
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| (3)
| Repealed
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| (4)
| Payment of balance by collector
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| (5)
| Repealed
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| (6)
| Repealed
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| (7)
| Repealed
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| (8) and (9)
| Repealed
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| 13.1
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| Refund — loss of tobacco inventory
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| 14 to 17
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| Repealed
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| 18
| (1)
| Repealed
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|
| (2)
| Absorption of tax prohibited
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| 19
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| Repealed
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| 20
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| Repealed
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| COLLECTION OF TAX AT CUSTOMS
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| 20.1
| (1)
| Definition
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| (2)
| Agreement with Canada re collection of tax
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| (3)
| Deemed agreement
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| 20.2
| (1)
| Definition of "price at retail"
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| (2)
| Agent for enforcement authorized to collect tax
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| (3)
| Purchaser to pay tax
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| (4)
| Exception
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| (5)
| Failure to report or pay tax
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| (6)
| Forfeiture and disposal
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| (7)
| Refunds and collection of underpayments
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| (8)
| Immunity of agents for enforcement
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| 21 to 26.2
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| Repealed
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| 27
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| Repealed
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| 27.1
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| Repealed
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| 27.2
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| Repealed
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| REGULATIONS
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| 28
| (1)
| Regulations
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|
| (2)
| Limitation on rate changes by regulation
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| (3)
| Effective date
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