UNEDITED 1980-81

CHAPTER

An Act to amend The Tobacco Tax Act (Assented to May 19, 1981) HER MAJESTY, by and with the advice and consent of the Legislative Assembly of Saskatchewan, enacts as follows:

Short title This Act may be cited as The Tobacco Tax Amendment Act, 1981. Rev. Stat. c.T-15,

section amended Subsection 3(1) of The Tobacco Tax Act is repealed and the following substituted: “

(1) Every purchaser shall pay to Her Majesty a tax with respect to the consumption of tobacco computed at the rate of: (a) 1.32¢ on every cigarette purchased by him; (b) 4¢ on every cigar purchased by him for a retail price of not more than 10¢; (c) 6¢ on every cigar purchased by him for a retail price of more than 10¢ and not more than 20¢; (d) 12¢ on every cigar purchased by him for a retail price of more than 20¢ and not more than 40¢ ; (e) 18¢ on every cigar purchased by him for a retail price of more than 40¢; (f) 13¢ on every grams, or part of grams, of any tobacco purchased by him other than cigarettes or cigars”.

Coming into force This Act comes into force on the day of assent but is retroactive and is deemed to have been in force on and from March 6, 1981. REGINA, SASKATCHEWAN Printed by the authority of THE QUEEN’S PRINTER