Marginal note:Duty not payable — bulk alcohol
145 (1) Duty is not payable on bulk alcohol
(a) taken for analysis by an alcohol licensee or a licensed user in a manner approved by the Minister;
(b) destroyed by an alcohol licensee or a licensed user in a manner approved by the Minister; or
(c) used by a licensed user in a process in which the absolute ethyl alcohol is destroyed to the extent approved by the Minister.
Marginal note:Duty not payable — packaged alcohol
(2) Duty is not payable on non-duty-paid packaged alcohol
(a) taken for analysis by an excise warehouse licensee or a licensed user in a manner approved by the Minister;
(b) destroyed by an excise warehouse licensee or a licensed user in a manner approved by the Minister; or
(c) used by a licensed user in a process in which the absolute ethyl alcohol is destroyed to the extent approved by the Minister.
Marginal note:No duty payable — alcohol taken for analysis or destroyed
(3) Duty is not payable on bulk alcohol or non-duty-paid packaged alcohol that is taken for analysis or destroyed by the Minister.
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