I-2 - Tobacco Tax Act

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13.3.1. Any member of the Sûreté du Québec, any member of a municipal police force or any person authorized by the Minister for such purposes may stop a vehicle used to transport packages of tobacco in Québec where he has reasonable grounds to believe that the packages transported are intended for retail sale in Québec and that the purchaser does not hold the registration certificate provided for in section 3, in the case of a retail vendor, or the appropriate permit provided for in section 6, in the case of a person other than a retail vendor, or that the packages are not identified in accordance with section 13.1 or that an offence under paragraph a of section 14.1 where it refers to section 17.10, or under subparagraph a of the first paragraph of section 14.2 where it refers to section 6.0.1, is being or has been committed.
The vehicle shall not be moved without the authorization of a member of the Sûreté du Québec, a member of a municipal police force or the Minister, as the case may be, until a judge rules on the application referred to in section 40 or 40.1.0.1 of the Tax Administration Act (chapter A-6.002), which must be introduced with reasonable dispatch, and until its seizure, where such is the case.
1991, c. 16, s. 11; 1993, c. 79, s. 12; 1995, c. 47, s. 6; 1999, c. 65, s. 15; 2009, c. 15, s. 19; 2009, c. 47, s. 11; 2010, c. 31, s. 175.
13.3.1. Any member of the Sûreté du Québec, any member of a municipal police force or any person authorized by the Minister for such purposes may stop a vehicle used to transport packages of tobacco in Québec where he has reasonable grounds to believe that the packages transported are intended for retail sale in Québec and that the purchaser does not hold the registration certificate provided for in section 3, in the case of a retail vendor, or the appropriate permit provided for in section 6, in the case of a person other than a retail vendor, or that the packages are not identified in accordance with section 13.1 or that an offence under paragraph a of section 14.1 where it refers to section 17.10, or under subparagraph a of the first paragraph of section 14.2 where it refers to section 6.0.1, is being or has been committed.
The vehicle shall not be moved without the authorization of a member of the Sûreté du Québec, a member of a municipal police force or the Minister, as the case may be, until a judge rules on the application referred to in section 40 or 40.1.0.1 of the Act respecting the Ministère du Revenu (chapter M-31), which must be introduced with reasonable dispatch, and until its seizure, where such is the case.
1991, c. 16, s. 11; 1993, c. 79, s. 12; 1995, c. 47, s. 6; 1999, c. 65, s. 15; 2009, c. 15, s. 19; 2009, c. 47, s. 11.
13.3.1. Any member of the Sûreté du Québec, any member of a municipal police force or any person authorized by the Minister for such purposes may stop a vehicle used to transport packages of tobacco in Québec where he has reasonable grounds to believe that the packages transported are intended for retail sale in Québec and that the purchaser does not hold the registration certificate provided for in section 3, in the case of a retail vendor, or the appropriate permit provided for in section 6, in the case of a person other than a retail vendor, or that the packages are not identified in accordance with section 13.1 or that an offence under paragraph a of section 14.1 where it refers to section 17.10 is being or has been committed.
The vehicle shall not be moved without the authorization of a member of the Sûreté du Québec, a member of a municipal police force or the Minister, as the case may be, until a judge rules on the application referred to in section 40 or 40.1.0.1 of the Act respecting the Ministère du Revenu (chapter M-31), which must be introduced with reasonable dispatch, and until its seizure, where such is the case.
1991, c. 16, s. 11; 1993, c. 79, s. 12; 1995, c. 47, s. 6; 1999, c. 65, s. 15; 2009, c. 15, s. 19.
13.3.1. Any member of the Sûreté du Québec, any member of a municipal police force or any person authorized by the Minister for such purposes may stop a vehicle used to transport packages of tobacco in Québec where he has reasonable grounds to believe that the packages transported are intended for retail sale in Québec and that the purchaser does not hold the registration certificate provided for in section 3, in the case of a retail vendor, or the appropriate permit provided for in section 6, in the case of a person other than a retail vendor, or that the packages are not identified in accordance with section 13.1 or that an offence under paragraph a of section 14.1 where it refers to section 17.10 is being or has been committed.
The vehicle shall not be moved without the authorization of a member of the Sûreté du Québec, a member of a municipal police force or the Minister, as the case may be, until a judge rules on the application referred to in section 13.4, which must be introduced with reasonable dispatch, and until its seizure, where such is the case.
1991, c. 16, s. 11; 1993, c. 79, s. 12; 1995, c. 47, s. 6; 1999, c. 65, s. 15.
13.3.1. Any member of the Sûreté du Québec, any member of a municipal police force or any person authorized by the Minister for such purposes may stop a vehicle used to transport packages of tobacco in Québec where he has reasonable grounds to believe that the packages transported are intended for retail sale in Québec and that the purchaser does not hold the registration certificate provided for in the first paragraph of section 3, in the case of a retail vendor, or the registration certificate provided for in the second paragraph of section 3 or the appropriate permit provided for in section 6, in the case of a person other than a retail vendor, or that the packages are not identified in accordance with section 13.1 or that an offence under paragraph a of section 14.1 where it refers to section 17.10 is being or has been committed.
The vehicle shall not be moved without the authorization of a member of the Sûreté du Québec, a member of a municipal police force or the Minister, as the case may be, until a judge rules on the application referred to in section 13.4, which must be introduced with reasonable dispatch, and until its seizure, where such is the case.
1991, c. 16, s. 11; 1993, c. 79, s. 12; 1995, c. 47, s. 6.
13.3.1. Any member of the Sûreté du Québec, any member of a municipal police force or any person authorized by the Minister for such purposes may stop a vehicle used to transport packages of tobacco in Québec where he has reasonable grounds to believe that the packages transported are intended for retail sale in Québec and that the purchaser does not hold a registration certificate provided for in section 3 or the appropriate permit provided for in section 6 or that the packages are not identified in accordance with section 13.1 or that an offence under paragraph a of section 14.1 where it refers to section 17.10 is being or has been committed.
The vehicle shall not be moved without the authorization of a member of the Sûreté du Québec, a member of a municipal police force or the Minister, as the case may be, until a judge rules on the application referred to in section 13.4, which must be introduced with reasonable dispatch, and until its seizure, where such is the case.
1991, c. 16, s. 11; 1993, c. 79, s. 12.
13.3.1. Any officer of the Sûreté du Québec, any member of a municipal police force or any person authorized by the Minister for such purposes may stop a vehicle used to transport packages of tobacco in Québec where he has reasonable grounds to believe that the packages transported are intended for retail sale in Québec and that the purchaser does not hold a registration certificate provided for in section 3 or the appropriate permit provided for in section 6 or that the packages are not identified in accordance with section 13.1 or that an offence under paragraph a of section 14.1 where it refers to section 17.10 is being or has been committed.
The vehicle shall not be moved without the authorization of the Minister until a judge rules on the application referred to in section 13.4, submitted by the Minister with reasonable dispatch, and until seizure, where such is the case.
1991, c. 16, s. 11.