BILL NO. 67
3rd Session, 62nd General Assembly
65 Elizabeth II, 2016
Private Member's Bill
The Honourable Pat Dunn
First Reading: November 8, 2016
This Bill exempts the mining industry from the gasoline and diesel oil tax in the same way as the fishing, farming and forestry industries are exempted.
Be it enacted by the Governor and Assembly as follows:
1 Chapter 17 of the Acts of 1995-96, the Revenue Act, is amended by adding immediately after Section 11 the following Section:
(2) Notwithstanding subsection 22(2) of the Revenue Act Regulations, marked gasoline and marked diesel oil may be purchased, stored and used to operate machinery and apparatus in a commercial mining, quarrying or pitting operation.
(3) Where the tax has been paid, the Commissioner may, subject to subsection (5) and upon application from a purchaser and the receipt of evidence satisfactory to the Commissioner, refund the tax on gasoline or diesel oil if the gasoline or diesel oil has been used to operate machinery and apparatus in a commercial mining, quarrying or pitting operation.
(4) Subject to subsections (1) to (3), the Revenue Act Regulations apply to gasoline and diesel oil purchased to operate machinery and apparatus when used in a commercial mining, quarrying or pitting operation.
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