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Volume 47, No. 4

B.C. Reg. 53/2004

The British Columbia Gazette,

Part II

February 24, 2004

B.C. Reg. 53/2004, deposited February 17, 2004, pursuant to the TOBACCO TAX ACT [Section 44]. Order in Council 140/2004, approved and ordered February 17, 2004.

On the recommendation of the undersigned, the Administrator,

by and with the advice and consent of the Executive Council, orders that effective

February 18, 2004,

section 6 of the Tobacco Tax Act Regulations, B.C. Reg. 66/2002

is repealed and the following substituted:

Retail authorization

(1) Subject to subsections (4) and (5), a person

who has a valid registration certificate issued under the Social Service

Tax Act is authorized to sell tobacco at retail in British Columbia, and

the registration certificate is deemed to be that person's retail authorization.

(2) The authorization referred to in subsection (1) does not apply to black stock tobacco or unmarked tobacco.

(3) An authorization referred to in subsection (1) ceases to be valid if suspended or cancelled by the director under

section 7 or 9 of the Act.

(4) A registration certificate issued to a person under

the Social Service Tax Act does not authorize the person to sell tobacco

at retail in British Columbia if

(

a) the person previously held a retail authorization or permit that was cancelled or suspended, or

(

b) the certificate is in respect of a location where a previous retail authorization or permit held by another person was suspended or cancelled by the director under

section 7 or 9 of the Act.

(5) If subsection (4) applies, the first person may not sell tobacco unless he or she obtained written authorization from the director to sell tobacco at retail, and that written authorization is deemed to be the retail authorization under the Act.

— G. COLLINS, Minister of Finance; G. CAMPBELL, Presiding Member of the Executive Council.

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