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3.4 | Repealed | |
3.5 | Repealed | |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(3) | Repealed | |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(6) | Repealed | |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5 | Repealed | |
6 | Repealed | |
7 | Repealed | |
8 | Repealed | |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(3) to (4.1) | Repealed | |
(5) to (9.2) | Repealed | |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(13) to (17) | Repealed | |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11 | Repealed | |
12 | Repealed | |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(3) | Repealed | |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(5) | Repealed | |
(6) | Repealed | |
(7) | Repealed | |
(8) and (9) | Repealed | |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14 to 17 | Repealed | |
18 | (1) | Repealed |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 |