Tobacco tax enforcement provisions: tax bulletin 5100
Information on tobacco tax enforcement provisions for tobacco retailers and wholesalers.
This tax information bulletin provides a summary of the current tobacco tax enforcement provisions.
- power and authority of compliance officers
- fines for tobacco offences by a wholesaler or retailer
- fines for people who unlawfully possess, purchase, sell, transport or acquire tobacco products
- provisions for suspending, cancelling, refusing to issue or refusing to renew licences, permits or registrations for fuel offences
Author: Provincial Tax Commission
Department: Service Nova Scotia