s 70-35
In forceApplication of fuel tax law to government entities
Chapter 4Common rules
Part 4-3Special rules about entities
Division 70Special rules about entities
Subdivision 70-BGovernment entities
70-35 Application of fuel tax law to government entities
A *government entity that is *registered for GST is treated, while its registration has effect, as if it were an entity *carrying on an *enterprise.
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