12.1. Despite section 12, a retail dealer holding a registration certificate provided for in section 23 who operates a fuel retail outlet on a reserve and sells fuel to a First Nations member or a band for their own consumption is not required to collect the tax imposed by section 2 in respect of the sale if the prescribed conditions are met in respect of the sale.
2011, c. 34, s. 161; 2024, c. 112024, c. 11, s. 19111.