09:04-03/04/91 1990-91

CHAPTER

An Act to amend The Tobacco Tax Act (Assented to June 18, 1991) HER MAJESTY, by and with the advice and consent of the Legislative Assembly of Saskatchewan, enacts as follows:

Short title1 This Act may be cited as The Tobacco Tax Amendment Act, 1991 . R.R.S. 1978, c.T-15,

section amended Subsection 3(1) of The Tobacco Tax Act is repealed and the following substituted: A(1) Every purchaser shall pay to Her Majesty a tax computed at the rate of: (

a) on every cigarette or tobacco stick purchased by him or her, 6.684; (

b) on every cigar purchased by him or her for a retail price of: (

i) not more than 204, 174; (ii) more than but not more than 404, 344; (iii) more than but not more than 604, 514; (iv) more than 604, 85% of the price at retail computed to the nearest cent; (

c) on every gram of any tobacco, other than cigarettes, tobacco sticks or cigars, purchased by him or her, 4.44@. Coming into force3 This Act comes into force on the day of assent but is retroactive and is deemed to have been in force on and from February 21, 1991.