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A-6.002 - Tax Administration Act

Section 78.1
Disposition versions

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78.1. Where an employee authorized under section 72.4 ascertains that an offence has been committed against one of the provisions of section 14.1 or 14.2 of the Tobacco Tax Act (chapter I‐2) or of section 42, 42.1, 43, 43.1, 43.2 or 45 of the Fuel Tax Act (chapter T‐1) by the owner, lessee or charterer of a vehicle who has no residence or establishment in Québec, the statement of offence may be served while the offence is being committed by handing over a duplicate copy to such person.
The statement of offence may also be served by handing over a duplicate copy to any person who, while the offence is being committed, has custody or control of the vehicle.
1993, c. 79, s. 45; 1997, c. 3, s. 97; 1997, c. 14, s. 312; 2010, c. 31, s. 146.
78.1. Where a public servant authorized under section 72.4 ascertains that an offence has been committed against one of the provisions of section 14.1 or 14.2 of the Tobacco Tax Act (chapter I‐2) or of section 42, 42.1, 43, 43.1, 43.2 or 45 of the Fuel Tax Act (chapter T‐1) by the owner, lessee or charterer of a vehicle who has no residence or establishment in Québec, the statement of offence may be served while the offence is being committed by handing over a duplicate copy to such person.
The statement of offence may also be served by handing over a duplicate copy to any person who, while the offence is being committed, has custody or control of the vehicle.
1993, c. 79, s. 45; 1997, c. 3, s. 97; 1997, c. 14, s. 312.
78.1. Where a functionary authorized under section 72.4 ascertains that an offence has been committed against one of the provisions of section 14.1 or 14.2 of the Tobacco Tax Act (chapter I‐2) or of section 42, 42.1, 43, 43.1, 43.2 or 45 of the Fuel Tax Act (chapter T‐1) by the owner, lessee or charterer of a vehicle who has no residence or establishment in Québec, the statement of offence may be served while the offence is being committed by handing over a duplicate copy to such person.
The statement of offence may also be served by handing over a duplicate copy to any person who, while the offence is being committed, has custody or control of the vehicle.
1993, c. 79, s. 45; 1997, c. 3, s. 97.
78.1. Where a functionary authorized under section 72.4 ascertains that an offence has been committed against one of the provisions of section 14.1 or 14.2 of the Tobacco Tax Act (chapter I-2) or of section 42, 42.1, 43, 43.1, 43.2 or 45 of the Fuel Tax Act (chapter T-1) by the owner or lessee of a vehicle who has no residence, establishment or place of business in Québec, the statement of offence may be served while the offence is being committed by handing over a duplicate copy to such person.
The statement of offence may also be served by handing over a duplicate copy to any person who, while the offence is being committed, has custody or control of the vehicle.
1993, c. 79, s. 45.
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