Section 3.1 (1) BEFORE amended by 2013-1-79, effective February 28, 2013 (Royal Assent).
(1) In this section, "Taxation Agreement" means the Nisg̱a'a Nation Taxation Agreement tabled in the Legislative Assembly on November 30, 1998, but does not include any amendments made to that agreement after that date.
Section 3.2 (1) BEFORE repealed by 2011-11-60, effective June 2, 2011 (Royal Assent).
(1) In this section, "tax treatment agreement" means an agreement among a treaty first nation, British Columbia and Canada that,
(a) under the chapter of the treaty first nation's final agreement that sets out the agreement of the parties in relation to taxation, is required to come into effect on the date the final agreement comes into effect, and
(b) is tabled in the Legislative Assembly on or before the date settlement legislation in relation to the final agreement receives Third Reading,
and, for greater certainty, does not include amendments to the agreement made after the date the settlement legislation receives Third Reading.
Section 5 (4) and (5) BEFORE amended by 2004-40-36, effective May 13, 2004 (Royal Assent).
(4) Not later than May 1 in every year, the administrator must mail to every owner who is shown on the mineral land tax assessment roll a notice of mineral land tax assessment containing the information that is in the mineral land tax assessment roll regarding the parcel being taxed.
(5) If a notice mailed under subsection (4) is returned undelivered, the administrator must place in a newspaper circulating in the area where the land is located, a notice containing the following:
(a) a legal description of the land;
(b) the name of the owner being assessed and the owner's last known address;
(c) the amount of mineral land taxes owing;
(d) a statement that the notice was not delivered at the address to which it was mailed.
Section 5 (6) BEFORE repealed by 2004-40-36, effective May 13, 2004 (Royal Assent).
(6) On publication of the notice under subsection (5), mineral land tax is deemed to have been assessed and levied.
Section 6 (3) BEFORE repealed by 2023-23-132, effective May 11, 2023 (Royal Assent).
(3) A person having the custody or control of a return, form, answer or other information filed or given under this section or collected under section 7 must not
(a) communicate or allow to be communicated, to any person not legally entitled to it, information obtained under this section or collected under section 7, or
(b) allow a person not legally entitled to inspect or have access to a return, form or answer given or made under this section or collected under section 7.
Section 8 (2) BEFORE repealed by 2004-40-37, effective May 13, 2004 (Royal Assent).
(2) Not later than 90 days following publication of a notice under section 5 (5), the owner named in the notice must pay to the minister the amount of mineral land tax owing.
Section 13 (3) BEFORE amended by 2004-40-38, effective May 13, 2004 (Royal Assent).
(3) The administrator must serve the notice, by registered mail, on every owner, other than an owner in respect of whom notice under section 5 (5) has been published, and other person named in the notice under subsection (2) (a).
Section 13 (9) (b) BEFORE amended by 2004-15-32, effective June 11, 2004 (BC Reg 251/2004).
(b) been issued a licence under section 14 of the Coal Act, or
Section 13 (8) BEFORE amended by BC Reg 389/2007 under RS1996-440-12, effective November 23, 2007 (BC Reg 389/2007).
(8) If the administrator considers that a forfeiture under this section has occurred through the inadvertance or mistake of any person, the Lieutenant Governor in Council may, subject to payment of all unpaid taxes, grant to the former owner the interest in the minerals and the right to work, win or carry them away that had forfeited to the government under this section.
Section 13 (9) (c) BEFORE amended by 2008-36-147, effective October 4, 2010 (BC Reg 274/2010).
(c) been issued an exploration permit under the Petroleum and Natural Gas Act,
Section 20 (1) (a), (b) and (c) BEFORE amended by 2007-14-215,Sch, effective December 1, 2007 (BC Reg 354/2007).
(a) makes or participates in, assents to or acquiesces in the making of a false or deceptive statement in a return, information, report or answer delivered or made by the person as required under this Act or the regulations;
(b) to evade payment of mineral land tax under this Act, destroys, alters, mutilates, secretes or otherwise disposes of a record, book or account required to be maintained under this Act or the regulations;
(c) omits or participates in, assents to or acquiesces in the omission to enter material information in a record, book or account required to be maintained under this Act or the regulations.
Section 20 (3) (a), (b) and (c) BEFORE amended by 2007-14-215,Sch, effective December 1, 2007 (BC Reg 354/2007).
(a) to answer a question or provide information to the best of the person's knowledge and ability immediately after the person is required to do so under this Act or the regulations;
(b) to provide the administrator or any other person authorized by the minister under section 7 with access and reasonable assistance to examine, inspect and take extracts from a record, book or account required to be maintained under this Act or the regulations;
(c) to attend with and answer questions asked by the administrator or other person authorized by the minister under section 7 to examine, inspect and take extracts from a record, book or account required to be maintained under this Act or the regulations.