BILL 51

An Act to Amend the Tobacco Tax Act

Her Majesty, by and with the advice and consent of the Legislative Assembly of New Brunswick, enacts as follows:

1 Section 3 of the Tobacco Tax Act, chapter T-7 of the Revised Statutes, 1973, is amended

(a)  in paragraph (a.1) by striking out “on and after December 11, 2002” and substituting “from December 11, 2002, to March 22, 2011, both dates inclusive”;

(b)  by adding after paragraph (a.1) the following:

(a.2)  on and after March 23, 2011, 17 cents on each cigarette purchased,

(c)  in paragraph (c.1) by striking out “on and after December 11, 2002” and substituting “from December 11, 2002, to March 22, 2011, both dates inclusive”;

(d)  by adding after paragraph (c.1) the following:

(c.2)  on and after March 23, 2011, 14.70 cents on each tobacco stick purchased,

(e)  in paragraph (d) by striking out “and” at the end of the paragraph;

(f)  by repealing paragraph (e) and substituting the following:

(e)  from December 11, 2002, to March 22, 2011, both dates inclusive, 8.49 cents on each gram or any portion of a gram of any tobacco purchased other than cigarettes, cigars or tobacco sticks, and

(g)  by adding after paragraph (e) the following:

(f)  on and after March 23, 2011, 13.74 cents on each gram or any portion of a gram of any tobacco purchased other than cigarettes, cigars or tobacco sticks.

2 This Act shall be deemed to have come into force on March 23, 2011.