96R17. Notwithstanding section 96R16, the Minister may realize or cash, as the case may be, the security or additional security he holds where the person to the benefit of whom it was provided is in one of the following situations:
(a) he has not filed the return provided for in section 468 of the Act respecting the Québec sales tax (chapter T-0.1), the report or form prescribed for the application of sections 11.1 or 17.3 of the Tobacco Tax Act (chapter I-2), sections 13 or 51.2 of the Fuel Tax Act (chapter T-1) or section 1015 of the Taxation Act (chapter I-3) or a regulation made under such a law;
(b) he owes an amount exigible under a fiscal law and no agreement for payment under section 9.2 of the Act has been entered into between the Minister and that person;
(c) the registration certificate or the permit issued to the person under a fiscal law is no longer in force or has been suspended or revoked.
The Minister shall notify in writing the person to the benefit of whom the security and any additional security was provided of the manner in which he disposes of the security.
O.C. 385-95, s. 4; O.C. 1693-95, s. 4.