C-47.1 - Municipal Powers Act

Full text
78.10. If the municipal officer in charge of collecting the duty is of the opinion, based on information obtained by means of a mechanism established under section 78.6, that an operator has been exempted on false grounds from the duties payable in respect of a site, following a declaration made under section 78.5, or that the quantity of substances transported from the site is different from that mentioned in a declaration made under subparagraph 2 of the first paragraph of that section, the officer must mention in the account any change that the officer deems it necessary to make to the information contained in the declaration.
The duties are payable on the basis of the amended information contained in the account, subject to any judgment resulting from an action instituted under section 78.11 that has become res judicata
2008, c. 18, s. 66.