A-6.002 - Tax Administration Act

Full text
17.6. The Minister may suspend, revoke or refuse to issue or renew a permit issued or applied for under the Tobacco Tax Act (chapter I-2) or the Fuel Tax Act (chapter T-1), or a certificate issued or applied for under section 26.1 of the Fuel Tax Act, where the person who applied for the permit or certificate or the holder of the permit or certificate, as the case may be, fails to comply with the requirements of this Act or, as the case may be, of the Tobacco Tax Act or the Fuel Tax Act.
The Minister may also suspend, with regard to the retail sale of tobacco or the retail sale of fuel, a registration certificate issued under the Act respecting the Québec sales tax (chapter T-0.1) where the person concerned fails to comply with the requirements of this Act or, as the case may be, of the Tobacco Tax Act or the Fuel Tax Act.
1993, c. 79, s. 38; 1999, c. 65, s. 30; 2011, c. 34, s. 1.
17.6. The Minister may suspend, revoke or refuse to issue or renew a permit issued under the Tobacco Tax Act (chapter I-2) or the Fuel Tax Act (chapter T-1) where the person concerned fails to comply with the requirements of this Act or, as the case may be, of the Tobacco Tax Act or the Fuel Tax Act.
The Minister may also suspend, with regard to the retail sale of tobacco or the retail sale of fuel, a registration certificate issued under the Act respecting the Québec sales tax (chapter T-0.1) where the person concerned fails to comply with the requirements of this Act or, as the case may be, of the Tobacco Tax Act or the Fuel Tax Act.
1993, c. 79, s. 38; 1999, c. 65, s. 30.
17.6. The Minister may also suspend or revoke the registration certificate or permit of, refuse to issue a registration certificate or permit to, or refuse to renew a permit issued under the Tobacco Tax Act (chapter I-2) or the Fuel Tax Act (chapter T-1) to any person who fails to comply with the requirements of this Act or, as the case may be, of the Tobacco Tax Act or the Fuel Tax Act.
1993, c. 79, s. 38.