I-2 - Tobacco Tax Act

Section 13.5 Disposition versions

2009-06-04

13.5. (Repealed).

1986, c. 17, s. 5; 1988, c. 21, s. 95; 1991, c. 16, s. 13; 1993, c. 79, s. 17; 2005, c. 1, s. 17; 2005, c. 29, s. 63; 2005, c. 38, s. 406; 2009, c. 15, s. 20.

2006-05-31

13.5. Despite sections 13.4 and 13.4.2, if raw tobacco, packages of tobacco or a vehicle is seized, a judge of the Court of Québec may authorize the Minister in writing, on application by the Minister, to sell the raw tobacco, packages of tobacco or vehicle or have them sold on the conditions determined in the authorization. An authorization concerning raw tobacco or packages of tobacco must also provide for samples to be kept in sufficient quantity to serve as evidence. Prior notice must be served at least one clear day before the application on the person from whom the raw tobacco, packages of tobacco or vehicle was seized and on the persons who claim to have a right in the raw tobacco, packages of tobacco or vehicle, if the identity of these persons is known. The proceeds of the sale, after deduction of the costs, must be kept by a person authorized by the Minister in the manner prescribed by regulation until disposed of according to law.

1986, c. 17, s. 5; 1988, c. 21, s. 95; 1991, c. 16, s. 13; 1993, c. 79, s. 17; 2005, c. 1, s. 17; 2005, c. 29, s. 63; 2005, c. 38, s. 406.

2005-03-17

13.5. Notwithstanding sections 13.4 and 13.4.2, where raw tobacco, packages of tobacco, a vehicle or a vending machine is seized, a judge of the Court of Québec may, upon the application of the Minister, authorize the Minister in writing to sell the raw tobacco, packages of tobacco, vehicle or vending machine or have them sold on the conditions determined in the authorization. An authorization concerning raw tobacco or packages of tobacco must also provide for the keeping of samples in sufficient quantity to serve as evidence. Prior notice of not less than one clear day of the application must be served, where their identity is known, on the person from whom the thing was seized and on the persons who claim to have a right in the raw tobacco, packages of tobacco, vehicle or vending machine. The proceeds of the sale, after deduction of the costs, shall be kept by a person authorized by the Minister in the manner prescribed by regulation until disposed of according to law.

1986, c. 17, s. 5; 1988, c. 21, s. 95; 1991, c. 16, s. 13; 1993, c. 79, s. 17; 2005, c. 1, s. 17.

1993-12-17

13.5. Notwithstanding sections 13.4 and 13.4.2, where packages of tobacco, a vehicle or a vending machine are or is seized, a judge of the Court of Québec may, upon the application of the Minister, authorize the Minister in writing to sell such packages, vehicle or vending machine or have them sold on the conditions determined in the authorization. An authorization concerning packages of tobacco must also provide for the keeping of samples in sufficient quantity to serve as evidence. Prior notice of not less than one clear day of the application must be served, where their identity is known, on the person from whom the thing was seized and on the persons who claim to have a right in such packages, vehicle or vending machine. The proceeds of the sale, after deduction of the costs, shall be kept by a person authorized by the Minister in the manner prescribed by regulation until disposed of according to law.

1986, c. 17, s. 5; 1988, c. 21, s. 95; 1991, c. 16, s. 13; 1993, c. 79, s. 17.

1992-03-01

13.5. Notwithstanding sections 13.4 and 13.4.2, where packages of tobacco are seized, the Minister may apply to a judge of the Court of Québec for an order to sell the packages on such terms and conditions as the judge may determine. Prior notice of not less than one clear day of the application must be served on the person from whom the thing was seized and on the persons who claim to have a right in the packages. However, the judge may exempt the Minister from such service. The proceeds of the sale, after deduction of the costs, shall be kept by the person designated by the Minister until they are confiscated for the benefit of the Minister or are remitted to their owner.

1986, c. 17, s. 5; 1988, c. 21, s. 95; 1991, c. 16, s. 13.

1988-08-31

13.5. Notwithstanding section 13.4, where tobacco is seized, the Minister may apply to a judge of the Court of Québec for an order for the sale of the tobacco within the time and subject to the conditions determined by the judge. The proceeds of the sale less the costs shall be kept by the person designated by the Minister until, in accordance with section 15.1, they are confiscated or remitted to the owner.

1986, c. 17, s. 5; 1988, c. 21, s. 95.

1986-09-01

13.5. Notwithstanding section 13.4, where tobacco is seized, the Minister may apply to a judge of the Court of the Sessions of the Peace for an order for the sale of the tobacco within the time and subject to the conditions determined by the judge. The proceeds of the sale less the costs shall be kept by the person designated by the Minister until, in accordance with section 15.1, they are confiscated or remitted to the owner.

1986, c. 17, s. 5.