T-1, r. 1 - Regulation respecting the application of the Fuel Tax Act

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10R4. Only the person who buys and uses the fuel for which he is entitled to a refund of the tax may apply for a refund.
R.R.Q., 1981, c. T-1, r. 1, s. 10.4; O.C. 3470-81, s. 4.