33. Every amount owing by the State in respect of a fiscal law as a refund is inalienable and unseizable.
However, the refund or right to a refund of an amount owing by the State by reason of the application of a fiscal law may be alienated to a person other than the person who is entitled to the refund or who may exercise the right if provision is expressly made therefor in the fiscal law and the alienation is made in accordance with that law.
Notwithstanding the first paragraph, the Minister may authorize a person to transfer a refund to the person who, at the end of the taxation year for which the person claims the refund, was that person’s spouse.
1972, c. 22, s. 33; 1991, c. 67, s. 574; 1997, c. 85, s. 348; 1998, c. 16, s. 299.