D-15.1 - Act respecting duties on transfers of immovables

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13.1. Any claim resulting from transfer duties payable in respect of an immovable under the first or second paragraph of section 4.1, except the portion of the claim that is unpaid as the result of fraudulent representation or of a declaration equivalent to fraud, is prescribed by three years from the date of filing of the notice of disclosure referred to in section 10.2 relating to the immovable.
2017, c. 1, s. 35.