D-15.1 - Act respecting duties on transfers of immovables

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12.2. In addition to the mode of recovery provided in section 16, for the purposes of the legislative provisions respecting the sale of an immovable under the authority of a municipality for failure to pay taxes, the transfer duties shall be regarded as a municipal tax imposed on the immovable that is the subject of the transfer.
1994, c. 30, s. 99.