220.9. Every person who has received a reimbursement of property taxes to which he is not entitled in whole or in part shall, within 90 days after the sending of the notice of the Minister of Revenue, return to the Minister the amount reimbursed or part thereof, whether or not an opposition or appeal in respect of such reimbursement is in process.
1985, c. 27, s. 101; 1999, c. 40, s. 133; 2004, c. 4, s. 2.