188.8.131.52. In the cases and subject to the conditions prescribed by regulation, the Government may require the payment of fees relating to
(a) the first intervention of an employee of the Agency in relation to the collection of an amount owed by a person under a fiscal law or in relation to a request for the filing by a person of a declaration, return, report or other prescribed form the person did not file; or
(b) the application for the registration of a legal hypothec or the application for the cancellation of such a registration.
The declaration, return, report or other prescribed form referred to in the first paragraph are those required for the purposes of the Tobacco Tax Act (chapter I-2), the Act respecting the Québec sales tax (chapter T-0.1), the Fuel Tax Act (chapter T-1) or section 1015 of the Taxation Act (chapter I-3).
The fees required in accordance with the first paragraph are added to the person’s debt, if applicable.
2009, c. 5, s. 575; 2010, c. 31, s. 175.