Hyperlawhypertext legal database Excise Tax Act

← Historical versions

Versions of s. 23.4(2)

E-15 — Excise Tax Act · 1 version

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

  1. 2003-01-01 to 2008-04-01 View Source

    Where gasoline or aviation gasoline has been blended with alcohol to produce a gasoline-alcohol fuel, or an aviation gasoline-alcohol fuel, containing not less than 1.35% alcohol by volume, the excise tax imposed under section 23 on gasoline or aviation gasoline is not payable on the portion of the gasoline-alcohol fuel or aviation gasoline-alcohol fuel that is equal to the percentage by volume of alcohol in the fuel.