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I-2 - Tobacco Tax Act

Section 3
Disposition versions

Full text
3. No person may engage in the retail sale of tobacco in an establishment in Québec unless a registration certificate has been issued to that person under Title I of the Act respecting the Québec sales tax (chapter T-0.1) and is in force at that time with regard to the retail sale of tobacco in that establishment.
R. S. 1964, c. 72, s. 3; 1971, c. 27, s. 2; 1986, c. 17, s. 2; 1991, c. 16, s. 2; 1995, c. 47, s. 3; 1998, c. 33, s. 62; 1999, c. 65, s. 2; 2015, c. 21, s. 89.
3. No person may engage in the retail sale of tobacco in an establishment in Québec unless a registration certificate has been issued to that person under Title I of the Act respecting the Québec sales tax (chapter T-0.1) and is in force at that time with regard to the retail sale of tobacco for that establishment with regard to retail sales of tobacco.
R. S. 1964, c. 72, s. 3; 1971, c. 27, s. 2; 1986, c. 17, s. 2; 1991, c. 16, s. 2; 1995, c. 47, s. 3; 1998, c. 33, s. 62; 1999, c. 65, s. 2.
3. No person may engage in the retail sale of tobacco in an establishment in Québec unless a registration certificate has been issued to that person under Title I of the Act respecting the Québec sales tax (chapter T-0.1) and is in force at that time for that establishment with regard to retail sales of tobacco.
No collection officer may sell or deliver tobacco or cause tobacco to be delivered in Québec unless a registration certificate has been issued to him under this Act and is in force at that time.
Carriers, importers, manufacturers, storers and vending machine operators are bound by the obligation set out in the second paragraph.
R. S. 1964, c. 72, s. 3; 1971, c. 27, s. 2; 1986, c. 17, s. 2; 1991, c. 16, s. 2; 1995, c. 47, s. 3; 1998, c. 33, s. 62.
3. No person may engage in the retail sale of tobacco in Québec unless a registration certificate has been issued to him under Title I of the Act respecting the Québec sales tax (chapter T-0.1) and is in force at that time.
No collection officer may sell or deliver tobacco or cause tobacco to be delivered in Québec unless a registration certificate has been issued to him under this Act and is in force at that time.
Carriers, importers, manufacturers, storers and vending machine operators are bound by the obligation set out in the second paragraph.
R. S. 1964, c. 72, s. 3; 1971, c. 27, s. 2; 1986, c. 17, s. 2; 1991, c. 16, s. 2; 1995, c. 47, s. 3.
3. No person may sell or deliver tobacco in Québec unless a registration certificate has been issued to him under this Act and is in force at that time.
Manufacturers, importers, carriers and storers have the same obligation.
R. S. 1964, c. 72, s. 3; 1971, c. 27, s. 2; 1986, c. 17, s. 2; 1991, c. 16, s. 2.
3. No person may sell or deliver tobacco in Québec unless a registration certificate has been issued to him under this Act, upon his application, and is in force at that time.
R. S. 1964, c. 72, s. 3; 1971, c. 27, s. 2; 1986, c. 17, s. 2.
3. No person may sell tobacco in Québec unless a registration certificate has been issued to him under this act, upon his application, and is in force at the time of the sale.
R. S. 1964, c. 72, s. 3; 1971, c. 27, s. 2.
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