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A-6.002 - Tax Administration Act

Section 1.4
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1.4. Despite any general or special Act and subject to section 1.5, the provisions of any fiscal law or of any regulation made under such a law that provide for the payment of interest or of a penalty are binding on a mandatary and a body of the State.
2005, c. 1, s. 308; 2012, c. 28, s. 2.
1.4. Notwithstanding any general or special Act, the provisions of any fiscal law or the regulations made thereunder that provide for the payment of interest or of a penalty are binding on a mandatary and a body of the State.
2005, c. 1, s. 308.
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