British Columbia Order in Council — Order under Motor Fuel Tax Section 49 of the Motor Fuel Tax Regulation, BC Reg (O.C. 1098/2001)
O.C. 1098/2001
British Columbia — Orders in Council
ieLtenant Governor r of the Executive Council ister of Provincial Revenue PROVINCE OF BRITISH COLUMBIA ORDER OF THE LIEUTENANT GOVERNOR IN COUNCIL Order in Council No. 1098 , Approved and Ordered DEC 1 Executive Council Chambers, Victoria On the recommendation of the undersigned, the Lieutenant Governor, by and with the advice and con- sent of the Executive Council, orders that
section of the Motor Fuel Tax Regulation, B.C. Reg. 414/85, is repealed and the following substituted: Retention of records 49
(1) A person who is a holder of a motive fuel user permit, a registered consumer, a vendor or a wholesale dealer must retain in British Columbia records or other documents required for the purposes of the Act or this regulation for a period of 7 years.
(2) Ira person who is a holder of a motive fuel user permit, a registered consumer, a vendor or a wholesale dealer makes a written application to the director for permission to destroy a record or other document, the director may authorize the requested destruction prior to the expiry of the period described in subsection (1).
(3) Despite any other provision of this section, if a record or other document might be necessary for the purposes of an appeal under
section or of the Act, the person who is a holder of a motive fuel user permit, a registered consumer, a vendor or a wholesale dealer must retain the record or other document after the expiry of the period described in subsection (1) and until the appeals under
section or of the Act have been exhausted. (This
part is jor administrative purposes only an is not part of the Order.) Authority under which Order is made: Act and section:- Motor Fuel Tax Act, RSBC 1996, c. 317, s. 71 Other (specify):- gS' November 19, 2001 /318 /2001/12