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C.C.S.M. c. T80
The Tobacco Tax Act
| 1 | (1) | Definitions |
| (2) | Interpretation | |
| 1.1 | Administration and enforcement | |
| 2 | (1) | Imposition of tax |
| (2) | Tax payable when tobacco received | |
| (3) | Tax payable in other circumstances | |
| (4) | Computation of tax | |
| (5) | Computation of tax — cigars | |
| (6) | Definition of "price at retail" | |
| 3 | Fraction of a cent not required to be remitted | |
| PROHIBITIONS RESPECTING POSSESSION OR SALE OF TOBACCO | ||
| 3.1 | (1) | Interpretation of "person" |
| (2) | Possession of cigarettes etc. not Manitoba marked | |
| (3) | Exception | |
| 3.2 | (1) | Sale of unmarked tobacco products |
| (2) | Sale of fewer than 20 cigarettes | |
| (3) | Definition | |
| 3.3 | (1) | Possession for sale of cigarettes etc. not Manitoba marked |
| (2) | Exception | |
| 3.4 | Repealed | |
| 3.5 | Repealed | |
| 3.6 | Possession of cigars, pipe tobacco etc. | |
| 3.7 | Possession limit of five units | |
| LICENCES AND PERMITS | ||
| 4 | (1) | Retail dealer's licence required |
| (1.1) | Retail dealer's licence restrictions | |
| (2) | Wholesale dealer's licence required | |
| (2.1) | Licence does not authorize contravention of Non-Smokers Health Protection Act | |
| (3) | Repealed | |
| (4) | Licence to sell to retail dealer | |
| (4.1) | Dealer to purchase from licensed wholesaler | |
| (5) | Limitation on sales | |
| (6) | Repealed | |
| (7) | Definition | |
| 4.1 | Permit for possession of tobacco | |
| 4.2 | Permit for producing mark or stamp | |
| 4.3 | Permit for equipment | |
| 5 | Repealed | |
| 6 | Repealed | |
| 7 | Repealed | |
| 8 | Repealed | |
| COLLECTORS | ||
| 9 | (1) | Appointment of collector |
| (2) | Dealer to account for taxes etc. | |
| (3) to (4.1) | Repealed | |
| (5) to (9.2) | Repealed | |
| (10) | Agreements with collectors | |
| (11) | Appointment of deputy collectors | |
| (12) | Dealer deemed to be deputy collector | |
| (13) to (17) | Repealed | |
| COLLECTION AND REMISSION OF TAX | ||
| 10 | (1) | Duty of collector |
| (1.1) | Collection of tax on cigars | |
| (2) | Duty of deputy collector | |
| (3) | Tax deemed to have been collected | |
| (4) | Effect of rate change | |
| (5) | Collector to remit tax | |
| 11 | Repealed | |
| 12 | Repealed | |
| 13 | (1) | Agreement with collectors |
| (2) | Computation of proceeds of tax | |
| (3) | Repealed | |
| (4) | Payment of balance by collector | |
| (5) | Repealed | |
| (6) | Repealed | |
| (7) | Repealed | |
| (8) and (9) | Repealed | |
| 13.1 | Refund — loss of tobacco inventory | |
| 14 to 17 | Repealed | |
| 18 | (1) | Repealed |
| (2) | Absorption of tax prohibited | |
| 19 | Repealed | |
| 20 | Repealed | |
| COLLECTION OF TAX AT CUSTOMS | ||
| 20.1 | (1) | Definition |
| (2) | Agreement with Canada re collection of tax | |
| (3) | Deemed agreement | |
| 20.2 | (1) | Definition of "price at retail" |
| (2) | Agent for enforcement authorized to collect tax | |
| (3) | Purchaser to pay tax | |
| (4) | Exception | |
| (5) | Failure to report or pay tax | |
| (6) | Forfeiture and disposal | |
| (7) | Refunds and collection of underpayments | |
| (8) | Immunity of agents for enforcement | |
| 21 to 26.2 | Repealed | |
| 27 | Repealed | |
| 27.1 | Repealed | |
| 27.2 | Repealed | |
| REGULATIONS | ||
| 28 | (1) | Regulations |
| (2) | Limitation on rate changes by regulation | |
| (3) | Effective date | |