TOBACCO TAX2002 c. 13 1

CHAPTER

An Act to amend The Tobacco Tax Act, 1998 (Assented to May 30, 2002) HER MAJESTY, by and with the advi ce and consent of the Legislative Assembly of Saskatchewan, enacts as follows:

Short title This Act may be cited as The Tobacco Tax Amendment Act, 2002. S.S. 1998, c.T-15.001,

section amended Subsection 3(2) of The Tobacco Tax Act, 1998 is repealed and the following substituted: “

(2) The tax required to be paid pursuant to subsection (1) is to be paid at the following rates: (

a) on every cigarette or tobacco stick, 16.0¢; (

b) on tobacco in the form of a cigar, the greater of: (i) 35¢ per cigar; and (ii) 95% of the estimated retail price of the cigar to a maximum of $5 per cigar; (

c) on every gram of tobacco, other than cigarettes, tobacco sticks or cigars, 16.0¢”. Coming into force This Act comes into force on assent but is retroactive and is deemed to have been in force on and from March 28, 2002. TOBACCO TAXc. 13 2002 REGINA, SASKATCHEWAN Printed by the authority of THE QUEEN’S PRINTER Copyright©2002