1975 Bill 75 (Second Session) First Session, 18th ~egislature, 24 Elizabeth II THE LEGISLATIVE ASSEMBLY OF ALBERTA BILL-7S THE FUEL OIL TAX AMENDMENT ACT,' 1975 THE PROVINCIAL TREASURER First Reading .... ; ... -... -... j •••••• -•• - ••••• - •• j Second Reading ............................ . Third Reading ............................. . Printed by the Queen's Printer for the Province of Alberta, EDMONTON Bill BILL 75 1975 (Second 8-ession) THE FUEL OIL TAX AMENDMENT ACT, 1975 (A88ented to , 1975) HER MAJESTY, by and with the advise and consent of the Legislative Assembly of the Province of Alberta, enacts as follows: 1. The Fuel Oil Tax Act i8 hereby amended

Section 5, 8ub8ection (2), clause (

b) i8 amended by 8triking out 8ubclau8e (iv) and by 8ub8tituting the following 8ubclause: (iv) in the fuel system of a transit bus owned and controlled by a city and operated by the city wholly or substantially within its boundaries;

Section 6, 8ubsection (2) is amended (

a) as to clause (

c) by striking out the figure "10" and by substituting the figure "5", (

b) as to clause (

d) by striking out the figure "12" and by substituting the figure "7". 4. This Act comes into force on the day upon which it is assented to and upon so coming into force

section shall be deemed to have been in force at all times on and after June 6, 1974. Explanatory Notes I. This Bill will amend

chapter of the Revised Statutes of Alberta 19'70. 2.

Section 5 (2) (b) (iv) presently reads:

(2) A tax is not payable pursuant to this

section on: (

b) marked fuel purchased for use (iv) in the fuel system of a transit bus owned, controlled and operated by a city within the city; 3.

Section presently reads: 6.

(1) Where a motor vehicle licensed under The Public Service Vehicles Act is operated elsewhere than on the public highways while using fuel oil on which fuel oil tax has been paid pursuant to

section 5, then upon production of proof satisfactory to the Minister of the amount of fuel oil used by the vehicle in (

a) operating on the public highways, and (

b) operating elsewhere than on the public highways, the Minister may make a tax refund (

c) at the rate of 5 cents a gallon for fuel oil other than diesel fuel, and (

d) at the rate of 7 cents a gallon for diesel fuel, on the fuel oil used by the motor vehicle in operating elsewhere than on the public highways,

(2) When any fuel oil on which fuel oil tax has been paid pursuant to

section is used for any purpose for which marked fuel could be used under

section 5, subsection (2), clause (b), and the regulations have (

a) designated that fuel oil as fuel oil not suitable to be coloured or identified as marked fuel, or (

b) designated that purpose as one which precludes the use of a colouring or identifying substance in the fuel oil, then, upon production of proof satisfactory to the Minister of the amount of fuel oil so used, the Minister may make a tax refund on the fuel so used (

c) at the rate of 10 cents a gallon for fuel oil other than diesel fuel, and (

d) at the rate of l2 cents a gallon for diesel fuel. In 1974, the Act was amended to reduce the tax rates in

section by 5 cents a gallon. ;The amendments also reduced the rates of tax refunds under

section 6 (1) by 5 cents a gallon. The pro­ posed amendment to

section 6(2) will make a corresponding re­ duction in the refund rates equal to the reduction in the tax rates. The proposed amendment is effective as of June 6, 1974, the date of Royal assent of the amendment Act. Title: 1975 (18th, 1st) Bill 75, The Fuel Oil Tax Amendment Act, 1975