Excise Act, 2001
Marginal note:Return of tobacco
21 (1) If a person ceases to be authorized by a tobacco licensee to distribute to an accredited representative manufactured tobacco or cigars manufactured by the tobacco licensee,
(a) the person shall immediately return the tobacco or cigars of that licensee that are stored in the person’s special excise warehouse to the excise warehouse of the tobacco licensee; and
(b) the tobacco licensee shall immediately notify the Minister in writing that the person has ceased to be so authorized.
(2) The Minister shall cancel the special excise warehouse licence of the person if the person is no longer authorized by any tobacco licensee to distribute to an accredited representative manufactured tobacco or cigars.
- 2002, c. 22, s. 21
- 2007, c. 18, s. 72
- Date modified: