T-0.1 - Act respecting the Québec sales tax

Section 571 Disposition versions

1992-03-18

0001-01-01

Not in force

571. Section 30 of the said Act, amended by section 106 of chapter 8 of the statutes of 1991, is amended by replacing the third paragraph by the following paragraph:

“That interest is computed for the period ending on the day the amount is refunded or allocated and commencing

(a)  in the case of an application for a refund, on the thirty-first day after the Minister receives the application;

(b)  in the case of a refund, without an application, determined by the Minister, on the date of the notice sent in that regard; and

(c)  in the case of a repayment of duties paid following a notice of assessment, the day on which the duties were paid.”.

1991, c. 67, s. 571.