The present Regulation is made under the Fuel Tax Act. In particular, the Regulation lays down provisions relating to the collection of fuel tax. The text - consisting of 11 sections – deals with the following issues: definitions, report and remittance of tax on fuel brought into Manitoba, report and remittance of tax on fuel refined in Manitoba, licences and permits, marked fuel, collector’s return and remittances, allowance claimable by collector, reports and remittances of licensed carriers,