Section 13

by substituting for the words “a registered manufacturer or an importer” the words “any person who is liable for any sales tax due and payable”;

by substituting for the words “disposing of any of the assets of the registered manufacturer or importer” the words “disposing of any of the assets of the person”;

and

by substituting for the words “in respect of the taxable goods that have been sold or manufactured by the registered manufacturer or importer” the words “in respect of the taxable goods that have been sold, manufactured, purchased or acquired by the person”.