67. Where an operator has served a notice of objection under section 61, the operator may appeal to the Court of Québec sitting for the district in which the operator’s residence or establishment is situated to have the assessment vacated or varied after either
(a) the Minister has confirmed the assessment or reassessed; or
(b) one hundred and eighty days have elapsed after service of the notice of objection and the Minister has not notified the operator that the Minister has vacated or confirmed the assessment or reassessed.
An operator who has objected to an assessment referred to in section 61 may appeal only in respect of the issues specified in the notice of objection.
1975, c. 30, s. 67; 1988, c. 21, s. 66; 1996, c. 4, s. 13; 2002, c. 40, s. 17.