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"Fuel Tax Regulation "

Fuel Tax Regulation

The Fuel Tax Regulation establishes the administrative process for the collection, reporting and remittance by direct remitters and other recipients of fuel tax imposed on recipients of gasoline, diesel, locomotive, aviation, propane and other fuels in Alberta under the Fuel Tax Act, and includes compliance and enforcement provisions. The Regulation also defines certain fuels as being taxable, establishes the registration process for persons desiring to undertake certain activities with respect to fuel in Alberta, establishes the various exemptions from fuel tax and process for obtaining a fuel tax exemption certificate, as well as establishes the process for marking fuel and the circumstances under which marked fuel may be possessed and sold.
    Chapter/Regulation: 62/2007
    Status: Office Consolidation
    Related Act
    Ministry Responsible: Treasury Board and Finance
    Current to 10/2019
    Item/ISBN#: 9780779809264
    Regulation-Making Authority: Order In Council
    Pages 49
    View PDFView PDF
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