Subdivision 75-B
CurrentCommissioner may negate effects of schemes for fuel tax benefits
Chapter 4Common rules
Part 4-4Anti‑avoidance
Division 75Anti‑avoidance
Subdivision 75-B Commissioner may negate effects of schemes for fuel tax benefits
Table of Sections
75‑40 Commissioner may make declaration for purpose of negating avoider’s fuel tax benefits
75‑45 Commissioner may reduce an entity’s net fuel amount to compensate
75‑50 Declaration has effect according to its terms
75‑55 Commissioner may disregard scheme in making declarations
75‑60 One declaration may cover several tax periods or fuel tax return periods
75‑65 Commissioner must give copy of declaration to entity affected
This Act’s bill:Explanatory memorandumSecond reading speech
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