4.1. An individual referred to in the second paragraph of section 1 is entitled to a rebate or refund of all duties imposed under the following Acts if the individual applies therefor to the Minister in prescribed form:
(1) subject to the second paragraph, the Act respecting the Québec sales tax (chapter T-0.1);
(2) the Tobacco Tax Act (chapter I-2);
(3) the Fuel Tax Act (chapter T-1);
(4) the Act respecting municipal taxation (chapter F-2.1) in respect of the tax under Division III.6 of Chapter XVIII of that Act.
The right to a rebate or refund applies in respect of tax provided for in Titles I (only as regards movable property or a service), II, III, IV.2 and IV.5 of the Act respecting the Québec sales tax.
O.C. 1466-98, s. 6; O.C. 1282-2003, s. 2; O.C. 1105-2014, s. 2.