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I-2 - Tobacco Tax Act

Section 13.5.1
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13.5.1. (Repealed).
1993, c. 79, s. 18; 2009, c. 15, s. 20.
13.5.1. Notwithstanding sections 13.4 and 13.4.2, where packages of tobacco are seized and cannot be legally sold at a retail sale in Québec, a judge of the Court of Québec may, upon the application of the Minister, authorize the Minister in writing to destroy the packages or have them destroyed on the conditions determined in the authorization. The authorization must also provide for the keeping of samples in sufficient quantity to serve as evidence. Prior notice of not less than one clear day of the application must be served, where their identity is known, on the person from whom the packages were seized and on the persons who claim to have a right in such packages.
1993, c. 79, s. 18.
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