55. No transfer of property transmitted or deemed transmitted owing to the death of a person, except property prescribed by regulation, is valid or gives rise to a valid title with regard to that property until the Minister has delivered a disposal permit.
The Minister shall issue that permit when the duties payable with respect to that property have been paid or are subject to guarantees he deems sufficient, or when no duty is exigible.
1978, c. 37, s. 55; 1982, c. 38, s. 1.