"Point in Time" Act Content

MOTOR FUEL TAX ACT
[RSBC 1996] CHAPTER 317

Section 38(1) BEFORE changes were made by 2001-3-39 effective March 16, 2001.

38 (1) A collector must, in respect of fuel that is manufactured in or imported into British Columbia by the collector or that is otherwise acquired by the collector for sale in British Columbia, pay, as security to the director, within the time required by the director, an amount equal to the tax that would be collectable if that fuel were sold to a purchaser.

Section 39(1) BEFORE changes were made by 2001-3-39 effective March 16, 2001.

39 (1) A deputy collector must, in respect of fuel acquired by the deputy collector from a collector, pay, as security to that collector, an amount equal to the tax that would be collectable if that fuel were sold to a purchaser.

Section 40(1) BEFORE changes were made by 2001-3-39 effective March 16, 2001.

40 (1) A retail dealer must, in respect of fuel acquired by the retail dealer from a collector or deputy collector, pay, as security to that person, an amount equal to the tax that would be collectable if that fuel were sold to a purchaser.

Section 71(2) BEFORE changes were made by 2001-3-40 effective March 16, 2001.

(2) Without limiting subsection (1), the Lieutenant Governor in Council may make regulations as follows:

(a) prescribing records to be kept by collectors, wholesale dealers, retail dealers, registered consumers and holders of motive fuel user permits;

(b) requiring persons who sell fuel to furnish prescribed information to purchasers;

(c) prescribing the method of payment, collection and remittance of tax on fuel or of a security and any other conditions or requirements affecting the payment, collection and remittance of tax or of a security and may prescribe different methods, conditions or requirements for different classes of persons;

(d) establishing a system of permits for retail dealers, wholesale dealers and vendors who sell fuel that is not taxable under this Act and, in relation to this,

(i) prohibiting these dealers and vendors from acquiring and selling fuel in British Columbia unless authorized by a permit,

(ii) prohibiting persons from selling fuel to these dealers and vendors unless the dealer or vendor is authorized to sell the fuel by a permit,

(iii) prescribing different requirements, limits and conditions in relation to different classes of permits for retail dealers, for wholesale dealers and for vendors, and

(iv) providing for the issue, refusal to issue, suspension and cancellation by the director of the permits;

(e) providing for the issue, refusal to issue, suspension and cancellation by the director of

(i) registered consumer certificates,

(ii) motive fuel user permits, motive fuel decals and temporary motive fuel user emblems,

(iii) family farm truck emblems, and

(iv) carrier licences and carrier decals;

(f) respecting the duties of licensed carriers, holders of motive fuel user permits, temporary motive fuel user emblems, family farm truck emblems or a class of them;

(g) providing for a refund of tax or a portion of tax to be made, in circumstances other than those described in sections 20 to 24, to any person or class of person;

(h) prescribing the records and material to be provided on an application for a refund of tax;

(i) exempting any user or class of user of fuel from tax;

(i.1) authorizing exemptions and refunds under section 5 (3) and respecting any matter or thing that the Lieutenant Governor in Council considers necessary for the implementation and administration of those exemptions and refunds;

(j) for the purposes of section 7 (1) (b), with power to set different rates of tax for different classes of persons;

(k) exempting any person or class of person from section 16 and prescribing the conditions of exemption;

(k.1) prescribing types of motor vehicles for the purposes of section 15 (1) (d) and (e), based on the make, description or use of those vehicles or any combination of those things;

(l) providing that fuel that

(i) is used in prescribed circumstances for a purpose for which coloured fuel is authorized to be used under section 15 (1), and

(ii) would otherwise be taxable under section 4, 7, 8 or 10,

must be taxed at the rate imposed under section 5;

(m) respecting the conditions subject to which dye is furnished, the manner of colouring fuel and the places in which fuel may be coloured;

(n) prohibiting the sale of fuel as coloured fuel if the fuel is not coloured in the prescribed manner;

(o) requiring reports to be made by persons authorized under section 14 to colour fuel and requiring the marking of equipment or containers used for coloured fuel;

(o.1) defining alternative motor fuels by naming the fuel or by reference to environmental benefits, market share or other criteria set out in the regulations;

(o.2) subject to section 10.1 (4), prescribing the rate of tax on alternative motor fuels, which may be different for different types of fuel or different uses of fuel;

(o.3) exempting fuel or classes of fuel from tax;

(p) defining any expression used in this Act and not defined in it;

(q) prescribing the periods for which an authorization may be suspended by the director under section 14 (4);

(r) respecting any matter or thing that the Lieutenant Governor in Council considers necessary for the implementation or administration of the International Fuel Tax Agreement;

(s) prescribing one or more classes of carriers or classes of vehicles for the purposes of section 16 (3), subject to the terms and conditions the Lieutenant Governor in Council specifies;

(t) prescribing the form of the licence application referred to in section 19 including, without limitation, the terms and conditions of the licence that an applicant, by submitting the application, agrees to comply with and to be bound by;

(u) prescribing

(i) the duties and obligations to be performed by a licensed carrier,

(ii) the terms and conditions applicable to a carrier licence, with power to prescribe different terms and conditions for different classes of licensees,

(iii) the consequences of failing to perform those duties and obligations or of failing to comply with those terms and conditions, and

(iv) any other matter that the Lieutenant Governor in Council considers necessary or appropriate in relation to the issuing, renewing, suspending, cancelling or reinstating of carrier licences;

(v) prescribing the duration of carrier licences and carrier decals issued by the director;

(w) prescribing the fees for applying for, issuing and renewing carrier licences and carrier decals;

(x) respecting any matter or thing that the Lieutenant Governor in Council considers necessary for or in relation to the payment to the Greater Vancouver Transportation Authority or to the regional transit commission for the Victoria regional transit service area of the tax imposed under sections 4 (1) (c) and 10 (1) (c) or section 12.1 (2) respectively;

(y) prescribing interest rates and the manner of calculating interest for the purposes of this Act.

Copyright (c) 2001: Queen’s Printer, Victoria, British Columbia, Canada