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I-2 - Tobacco Tax Act

Section 17.14
Disposition versions

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17.14. Every holder of a collection officer’s permit who recovers all or part of a bad debt in respect of which the collection officer obtained a refund under section 17.12 shall, on or before the 15th day of the month following the month in which all or part of the bad debt was recovered, make a report to the Minister, using the prescribed form, on the amount equal to the tobacco tax computed using the method determined by regulation and shall remit that amount to the Minister at the same time.
2001, c. 51, s. 15; 2005, c. 38, s. 43; 2011, c. 6, s. 109.
17.14. Every holder of a collection officer’s permit who recovers all or part of a bad debt in respect of which the collection officer obtained a refund under section 17.12 shall, on or before the fifteenth day of the month following the month in which all or part of the bad debt was recovered, make a report to the Minister, using the form prescribed by the Minister, on the amount equal to the tobacco tax computed using the method determined by regulation and shall remit that amount to the Minister at the same time.
2001, c. 51, s. 15; 2005, c. 38, s. 43.
17.14. Every holder of a collection officer’s permit who recovers all or part of a bad debt in respect of which the collection officer obtained a refund under section 17.12 shall, on or before the last day of the month following the month in which all or part of the bad debt was recovered, make a report to the Minister, using the form prescribed by the Minister, on the amount equal to the tobacco tax computed using the method determined by regulation and shall remit that amount to the Minister at the same time.
2001, c. 51, s. 15.
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