Section 2 (2) BEFORE amended by BC Reg 76/2022, effective March 30, 2022.
(2) A credit established in accordance with subsection (1) herein shall be applied to any unpaid mineral land tax assessed against the person in respect of whom the credit is established, and then, if there is any remaining credit, it shall be refunded to the person who paid the tax, upon his request.
Section 5 (1) and (2) BEFORE amended by BC Reg 76/2022, effective March 30, 2022.
(1) Where an owner surrenders all of his mineral land included in a notice of mineral land tax assessment, the administration shall cancel all taxes and interest due with respect to the mineral land surrendered to the Crown in right of the Province.
(2) Where an owner surrenders part of his mineral land included in a notice of mineral land tax assessment, the administrator shall cancel the notice of mineral land tax assessment for that year and issue a supplementary notice of mineral land tax assessment covering the mineral land retained by the owner, provided that the mineral land included in the original notice was not subject to forfeiture in accordance with section 13 of the Act.