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Excise Act, 2001

Version of section 46 from 2007-06-22 to 2020-10-05:


Marginal note:Duty relieved — raw leaf tobacco

 The duty imposed under section 42 is relieved on raw leaf tobacco that is imported by a tobacco licensee or a licensed tobacco dealer.

  • 2002, c. 22, s. 46
  • 2007, c. 18, s. 84
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