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S.M. 2003, c. 5
Bill 2, 2nd Session, 38th Legislature
The Biofuels and Gasoline Tax Amendment Act
Table of Contents
| PART 1 | |
| DEFINITIONS | |
| 1 | Definitions |
| PART 2 ETHANOL–GASOLINE PROGRAM | |
| 2 | Purpose |
| MANUFACTURE AND SALE OF DENATURED ETHANOL | |
| 3 | Denatured ethanol to be sold to authorized blender |
| 4(1) | Licence required to manufacture denatured ethanol |
| (2) | Minister may issue licence and enter into agreements |
| (3) | Licence not transferable |
| 5(1) | Minister may suspend or cancel licence |
| (2) | Minister may assess penalty |
| (3) | Notice of proposed action |
| 6(1) | Records and reporting |
| (2) | Order as to records |
| GASOHOL SALES MANDATE | |
| 7(1) | Penalty for shortfall in gasohol sales |
| (2) | Calculation and payment of penalty |
| 8(1) | Records and reporting |
| (2) | Order as to records |
| 9(1) | Unreported shortfall in gasohol sales |
| (2) | Notice of assessment |
| (3) | Objection |
| (4) | Minister to rescind, vary or affirm assessment |
| (5) | Appeal to Court of Queen's Bench |
| (6) | Notice of appeal |
| (7) | Onus |
| (8) | Powers of court |
| PART 3 | |
| ADMINISTRATION AND ENFORCEMENT | |
| 10(1) | Debt |
| (2) | Interest |
| (3) | Certificate of debt |
| (4) | Additional powers to enforce payment of debt |
| 11 | Audit |
| 12 | Inspectors |
| 13(1) | Power of entry |
| (2) | Purposes of entry |
| (3) | Identification card |
| (4) | Assistance to inspector |
| (5) | Right to take samples |
| (6) | Access to digital records and copier |
| (7) | Inspector may remove records to make copies |
| 14(1) | No entry of residence without consent or warrant |
| (2) | Warrant to enter residence |
| 15 | Warrant to enter and seize |
| 16(1) | Written demand for records |
| (2) | Person to comply |
| 17 | Copies as evidence |
| 18(1) | Offences |
| (2) | Penalty |
| (3) | Directors and officers |
| PART 4 | |
| MISCELLANEOUS | |
| 19(1) | Regulations by L.G. in C. |
| (2) | Regulation re gasohol sales mandate |
| 20(1) | C.C.S.M. c. G40 amended |
| (2) | |
| (3) | |
| (4) | |
| (5) | |
| (6) | |
| (7) | |
| (8) | |
| (9) | |
| (10) | |
| (24) | Tax reduction for Manitoba gasohol |
| (11) | |
| (12) | |
| (13) | |
| (14) | |
| (5) | Importer to have permit and keep records |
| (15) | |
| (16) | |
| (8) | Application for licence or permit |
| (17) | |
| (18) | |
| (4) | Permit to blend non-taxable product with gasoline |
| (4.1) | Permit to blend denatured ethanol |
| (19) | |
| (20) | |
| (2) | Dealer to keep records |
| (21) | |
| (22) | |
| (23) | |
| 21 | C.C.S.M. reference |
| 22 | Coming into force |