Hyperlawhypertext legal database Excise Tax Act

← Historical versions

Versions of s. 179(5)(d)(iii)

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 the consignee becomes identified at a particular time before the bailee gives the registrant a certificate of the bailee described in paragraph (2)(c) in circumstances described inif subparagraph (ii),(b)(v) the registrant shall be deemed to have transferred physical possession of the property to the consignee at the particular time and the consignee shall be deemed to have acquired physical possession of the property at the particular time,applies,
    Full text

    if subparagraph (b)(v) applies,

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

    where the consignee becomes identified at a particular time before the bailee gives the registrant a certificate of the bailee described in paragraph (2)(c) in circumstances described in subparagraph (ii), the registrant shall be deemed to have transferred physical possession of the property to the consignee at the particular time and the consignee shall be deemed to have acquired physical possession of the property at the particular time,