F-2.1 - Act respecting municipal taxation

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241. If, during a fiscal period, a person subject to payment of the business tax ceases to occupy a business establishment but without occupying another in accordance with section 240, he is entitled to a refund or a credit, as the case may be in proportion to the portion of the fiscal period remaining at the time the occupation of the business establishment ceases, unless he has signed a transfer or benefit of payment under section 239.
1979, c. 72, s. 241; 1999, c. 40, s. 133.
241. If, during a fiscal period, a person subject to payment of the business tax ceases to occupy a place of business but without occupying another in accordance with section 240, he is entitled to a refund or a credit, as the case may be in proportion to the portion of the fiscal period remaining at the time the occupation of the place of business ceases, unless he has signed a transfer or benefit of payment under section 239.
1979, c. 72, s. 241.