I-2 - Tobacco Tax Act

Full text
17.1. (Repealed).
1986, c. 17, s. 7; 1991, c. 16, s. 17.
17.1. For the purposes of this Act, every wholesale vendor and every person, other than a retail vendor, who sells, delivers or causes to be delivered tobacco in Québec is a collection officer.
1986, c. 17, s. 7.