Marginal note:Dealing with abandoned or forfeited alcohol, etc.
142.1 (1) If spirits, specially denatured alcohol, a restricted formulation, wine, raw leaf tobacco, a tobacco product or a vaping product is abandoned or finally forfeited under this Act, the Minister may sell, destroy or otherwise deal with it.
Marginal note:Dealing with abandoned or forfeited excise stamps
(1.1) If an excise stamp is abandoned or finally forfeited under this Act, the Minister may destroy or otherwise deal with it.
Marginal note:Restriction
(2) Subject to the regulations, the sale under subsection (1) of
(a) spirits or specially denatured alcohol may only be to a spirits licensee;
(b) wine may only be to a wine licensee;
(c) raw leaf tobacco or a tobacco product may only be to a tobacco licensee;
(c.1) a vaping product may only be to a vaping product licensee; and
(d) a restricted formulation may only be to a licensed user.
- 2002, c. 22, s. 341
- 2007, c. 18, s. 140
- 2010, c. 12, s. 53
- 2022, c. 10, s. 92
- Date modified: