The Tobacco Tax Amendment Act, 1997

3671/6932

Saskatchewan — Consolidated Statutes

1 TOBACCO TAX, 1997 1 c. 22

CHAPTER

An Act to amend The Tobacco Tax Act (Assented to May 9, 1997) HER MAJESTY, by and with the advice and consent of the Legislative Assembly of Saskatchewan, enacts as follows:

Short title This Act may be cited as The Tobacco Tax Amendment Act, 1997 . R.S.S. 1978, c.T-15,

section amended Subsection 3(1) of The Tobacco Tax Act is repealed and the following substituted: “

(1) Every purchaser shall pay to Her Majesty a tax computed at the rate of: (

a) on every cigarette or tobacco stick purchased by him or her, 8.4¢; (

b) on every cigar purchased by him or her, 95% of the price at retail of the cigar, computed to the nearest cent, to a maximum tax of $2.50 per cigar; (

c) on every gram of any tobacco, other than cigarettes, tobacco sticks or cigars, purchased by him or her, 5.5¢ ”. Coming into force This Act comes into force on assent but is retroactive and is deemed to have been in force on and from March 21, 1997.

Document details

Collection	Saskatchewan — Consolidated Statutes
Citation	3671/6932
Type	statute
Volume / chapter	statute 3671 6932
Language	en
Format	pdf
Source	PROVINCIAL
Identifier	4b6fffceb62cde17d11e288e42423f4b2396c27b

Source file is stored in the law ingest library (pdf).