17.3. The holder of a collection officer’s permit shall, on or before the 15th day of each month, report to the Minister, using the prescribed form, on the amounts he has collected or should have collected under section 17.2 during the preceding month and shall remit the amounts to the Minister at the same time.
The report shall be made and sent to the Minister even if no sale of tobacco was made during the month.
Every collection officer who has made an agreement under section 17 shall fulfill the requirement provided in the first paragraph according to the modalities and within the time provided in the agreement.
Notwithstanding the foregoing, the holder of a collection officer’s permit is not required to remit the amount collected in respect of tobacco sold which he acquired from a person holding a collection officer’s permit where he paid to that person the amount provided for in section 17.2 in respect of that tobacco.
If the amount collected in respect of the tobacco referred to in the fourth paragraph is greater than the amount he paid under section 17.2 to a person holding a collection officer’s permit, the difference shall be remitted to the Minister according to the terms and conditions set out in the first paragraph.
1986, c. 17, s. 7; 1991, c. 16, s. 19; 1991, c. 67, s. 549; 2005, c. 38, s. 41; 2011, c. 6, s. 105.