Bill 98 (Legislature 14, Session 4)

L14 S4 1932

Alberta — Bills

No. 98 4th Session, 14th Legislature, Alberta 10 Elizabeth II BILL 98 A Bill to amend The Fuel Oil Tax Act HON. MR. PATRICK Prlntt'd by L. S. 'VALL, Printer to the Qut't'n's ~Iost Excellent ~Iakst:-·. Edmonton, Alberta, 1 !'C~

Explanatory Note 2. Authority to collect storage charges is given. Sections 21 and 22 read: "21.

(1) A person required under

section 5 to report the import of fuel oil shall either (

a) prove to tue satisfa'Ctlion of an officer or police officer that the tax thereon has been paid, or (al) advise the officer that the fuel oil wiill be used for a tax exempt purpose and request that it be co'loured or identified under

section 11, or (

b) pay the tax.

(2) If the officer or police officer is not satisfied that any tax payable pursuant to this Act, has been paid he may, without a warrant, on the refusal or failure of the person mentioned in subsection (1) to pay the tax, (

a) seize tue fuel oil and the barrels, tanks, or receptacles in which lit is contained and the vehic1le in or on which it is carried, and (

b) retain the same in his possession as security for payment of the tax.

(3) A person who brings diesel fuel or liquefied petroleum gas into the Province in the fuel tank of a motor vehiC'le shall either (

a) prove to the satisfa-cbion of an officer or police officer, (0 that he uolds a permit issued in respect of that motor vehicle pursuant to the regUilations under clause (n2) of subsection (2) of

section 17, or (ii) that a motor fuel tax or other fuel oil tax has been paid on such fuel oil in the jUl"isdi-ction in which it was purchased, or (

b) pay the tax payable on such fuel oil pursuant to

section 5a, and in the absence of such proof and on the failure or refusal of the person to pay the tax the officer or police offi-cer may, without a warrant, seize the motor vehicle and the fuel oil and retain the same in his possession as security for the payment of the tax. 22. If a person fails to report an import of fuel oil in respect of which the tax should have been paid and thereafter brings into the Province other fuel oil for his own use or as agent for another, an officer or police officer may, wHhout a warrant (

a) seize such other fuel oil and any barrel, tank or receptacle in which it is contained and the vehide in or on which it is carried, and (

b) retain the same in his possession as security for payment of the unpaid tax, whether the tax payable on such other fuel oil so seized has or has not been paid.".

Section 35, subsections (2) and (4) presently read: "

(2) A person who contravenes the provisions of

section 11a or 12 is guilty of an offence and liable on

summary convi'Ction (

a) for a first offence to a fine of not less than twenty-five dollars and not more than fifty dollars and costs, (

b) for a second offence to a fine of not less than fifty dollars and not more than seventy-five dollars and costs, or (

c) for a third or subsequent offence to a fine of not less than one hundred dollars and not more than one hundred and fifty dollars and costs. (4 \ Where a person has been convicted for a third or subsequent offence under

section 11a or 12, the magistrate or justice of the peace in addition to imposing a fine under clause (

c) of subsection (2) shan order the suspension (

a) of any operator's, driver's or other lIcence issued in the name of that person pursuant to The Vehicles and Highway Traffic Act, and (

b) of any motor vehicle registration issued in the name of that person pursuant to The Vehicles and Highway Traffic Act or The Public Service Vehicles Act, for a period of three months from the date of the conviction of that person .... 4. Commencement of Act.

BILL No. 98 of 1962

An Act to amend The Fuel Oil Tax Act (Assented to , 1962) HER MAJESTY, by and with the advice and consent of the Legislative Assembly of the Province of Alberta, enacts as follows: 1. The Fuel Oil Tax Act, being

chapter 125 of the Re vised Statutes, is hereby amended. 2. The following new

section is added immediately after

section 22: 22a • . Where an officer or police officer seizes any fuel oil, barrel, tank, receptacle or vehicle under

section 21 or 22, all costs and charges for the removal, care and storage thereof are a lien upon the fuel oil, barrel, tank, receptacle and vehicle seized and may be recovered in the manner provided as if it were a lien under The Possessory Liens Act.

Section 35 is amended (

a) as to subsection (2) by striking out clauses (a,), (

b) and (

c) and by substituting the following: (

a) for a first offence to a fine of not less than fifty dollars and not more than one hundred dollars and costs, (

b) for a second offence to a fine of not less than one hundred dollars and not more than one hundred and fifty dollars and cosb. or (

c) for a third or subsequent offence to a fine of not less than two hundred dollars and not more than three hundred dollars and costs. (

b) by striking out subsection (.t). 4. This Act comes into force on the day upon which it is assented to.

No. 98 FOURTH SESSION FOURTEENTH LEGISLATURE 10 ELIZABETH II 1962 BILL

An Act to amend The Fuel Oil Tax Act Received and read the First time Second time ..... Third time ........ . HON. MR. PATRICK Title: 1962 (14th, 4th) Bill 98,

An Act to amend The Fuel Oil Tax Act

Document details

Collection	Alberta — Bills
Citation	L14 S4 1932
Type	bill
Volume / chapter	L14 S4 1932
Language	en
Format	json
Source	PROVINCIAL
Identifier	b0ea827b11fccc9bc8f2d7bfa1c86e4f3eeadc42

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