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I-1 - Retail Sales Tax Act

Section 20.31
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20.31. Where the tax provided for by this chapter is not collected by the person subject to the tax at the time of payment of the premium, the person shall, at that time, make a report to the Minister, including the invoice or statement where necessary and any information he may require, and at the same time remit the tax to him.
1986, c. 15, s. 23.
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