27.2. Every person who is required under the Act respecting the Québec sales tax (chapter T‐0.1), except Title IV thereof, to remit or pay an amount to the Minister shall, where the amount is $50,000 or more, make the remittance or payment to the account of the Minister at a financial institution in the same manner and within the same time limits as those prescribed in the said Act.
The first paragraph does not apply where the person is registered under Division II of Chapter VIII.1 of Title I of the said Act or where another person is required under the said Act to collect that amount.
1995, c. 1, s. 208; 2018, c. 18, s. 701.
See S.Q. 2018, c. 18, s. 135, par. (3).