11. Transfer duties are exigible from the thirty-first day following the day an account therefor is sent by the officer in charge of tax collection in the municipality. Interest thereon accrues from such day at the rate then in force in the municipality in respect of interest on tax arrears.
The account must inform the debtor of the rules prescribed in the first paragraph.
1976, c. 30, s. 11; 1991, c. 32, s. 238.