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Versions of s. 179(5)(d)

E-15 — Excise Tax Act · 2 versions · View current text

Historical text comes from the Justice Laws point-in-time corpus and is unofficial — not the official version.

  1. 2017-12-15 to present available View Source
    where,if underanother theregistrant agreement with the bailee for storing or shipping the property, the bailee is required to transferhas physical possession of the particular property toat the registrantparticular ortime, tofor anotherthe personpurposes (inof this paragraphsection referred to asand the “consignee”)definition whoimported istaxable tosupply bein identifiedsection at a later time,217,
    Full text

    if another registrant has physical possession of the particular property at the particular time, for the purposes of this section and the definition imported taxable supply in section 217,

  2. 2003-01-01 to 2017-12-15 View Source

    where, under the agreement with the bailee for storing or shipping the property, the bailee is required to transfer physical possession of the property to the registrant or to another person (in this paragraph referred to as the “consignee”) who is to be identified at a later time,