172.2. In addition to the costs and duties payable under this Act, the holder of a brewer’s permit shall pay a duty equal to 13.4% of the value of the wine on tap he buys for the purposes of resale; such additional duty shall be collected by the Société des alcools du Québec.
Section 172.2 applies to the period beginning on 15 October 1980 and ending on 17 November 1981. (1982, c. 4, s. 10, subs. 2).