9.0.6R14. For the purposes of the International Fuel Tax Agreement, sections 34 and 35 of the Act do not apply to a licensee.
Section R700 of that Agreement and section P500 of the IFTA Procedures Manual which provide for the requirements concerning the keeping of registers and data which must be retained apply to a licensee.
O.C. 1216-97, s. 53; O.C. 1466-98, s. 13.