19.1. Special duties may be imposed in lieu of transfer duties on a legal person that is a transferee contemplated in section 19, in the circumstances set out in section 1129.29 of the Taxation Act (chapter I-3).
However, special duties may not be imposed where, voluntarily, the transferee referred to in the first paragraph pays to the municipality, before the special duties become payable, the transfer duties that would have been payable if section 19 had not been applicable. In such a case, the interest provided for in the first paragraph of section 11 is added to the amount of the transfer duties, where applicable, as if an account had been sent on the thirtieth day following receipt of the documents transmitted pursuant to the first paragraph of section 10.
1993, c. 64, s. 1; 1999, c. 40, s. 112; 2001, c. 68, s. 47.