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A-6.002 - Tax Administration Act

Section 93.6
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93.6. No person may, to avail himself or itself of this chapter, divide, directly or indirectly, the object of a right of action into so many objects that may give rise to a contestation.
The first paragraph does not prevent any voluntary limitation of the object of a right of action so that it may give rise to a contestation.
1983, c. 47, s. 2; 2020, c. 5, s. 24; 2020, c. 12, s. 149.
93.6. No individual may, to avail himself of this chapter, divide, directly or indirectly, the object of a right of action into so many objects that may give rise to summary appeal.
The first paragraph does not prevent any voluntary limitation of the object of a right of action so that it may give rise to summary appeal.
1983, c. 47, s. 2.
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