R-20.1 - Act respecting property tax refund

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45. The payment of a property tax refund under this Act is deemed to be a refund by reason of the application of a fiscal law. The Minister may thus apply the property tax refund owing to a person referred to in section 2 to the payment of any amount for which that person is in debt to the State.
1979, c. 12, s. 45; 1981, c. 24, s. 26; 1999, c. 40, s. 258; 2001, c. 7, s. 177.
45. The payment of a property tax refund under this Act is deemed to be a refund by reason of the application of a fiscal law. The Minister may thus apply the property tax refund owing to a person contemplated in section 2 to the payment of any amount for which that person is in debt to the Government.
1979, c. 12, s. 45; 1981, c. 24, s. 26; 1999, c. 40, s. 258.
45. The payment of a real estate tax refund under this Act is deemed to be a refund by reason of the application of a fiscal law. The Minister may thus apply the real estate tax refund owing to a person contemplated in section 2 to the payment of any amount for which that person is in debt to the Government.
1979, c. 12, s. 45; 1981, c. 24, s. 26.
45. The payment of a real estate tax refund under this act is deemed to be a refund by reason of the application of a fiscal law. The Minister may thus apply the real estate tax refund owing to a person contemplated in section 2 to the payment of a debt to which that person is bound under a fiscal law within the meaning of the Act respecting the Ministère du revenu.
1979, c. 12, s. 45.