93. Every person having a recourse against the Government arising out of the application of a fiscal law shall direct it against the Deputy Minister.
In addition, any proceeding to which the Deputy Minister is a party shall be served upon the Deputy Minister at the Montréal or Québec office of the legal department of the Ministère du Revenu, by leaving a copy of the proceeding with a person in charge of that office.
The return of service must mention the name of the person with whom the copy of the proceeding was left.
1972, c. 22, s. 93; 1977, c. 5, s. 14; 1982, c. 56, s. 34; 1997, c. 85, s. 357; 1998, c. 16, s. 288; 2004, c. 4, s. 35.