17. In order to facilitate the collection and remittance of the tax imposed by this Act or to prevent the payment twice of such tax on the same tobacco, the Minister may make with any person holding a registration certificate such agreement in writing as he considers expedient.
The Minister may also make any agreement under the first paragraph with a retail vendor holding the registration certificate provided for in the first paragraph of section 3.
R. S. 1964, c. 72, s. 24; 1986, c. 17, s. 7; 1995, c. 47, s. 7.