F-2.1, r. 14 - Regulation governing the municipal tax for 9-1-1

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10. As soon as the provider collects the tax for a local municipality in a month in relation to a telephone number or an outgoing access line, the provider is deemed to have met, with respect to that telephone number or outgoing access line, the collection requirement referred to in section 244.71 of the Act respecting municipal taxation (chapter F-2.1) towards all the local municipalities for which the provider acts as a mandatary under that section.
O.C. 773-2009, s. 10.