6. The transfer duties are payable from the date of the transfer of the immovable. They are due as prescribed in section 11.
The transferee of the immovable shall declare the transfer by filing an application for registration in the land register of the deed evidencing the transfer. However, if the deed evidencing the transfer of the immovable is not registered in the land register on or before the ninetieth day after the date of the transfer, a notice of disclosure of the transfer of the immovable containing the information listed in section 10.1 must be filed, on or before that ninetieth day, with the municipality in whose territory the immovable is situated.
For the purposes of the second paragraph, if the transfer that is the subject of a notice of disclosure has been made to two or more transferees, each of them is required to file a notice of disclosure with the municipality. However, a notice of disclosure filed by a transferee, on behalf of all the transferees, is deemed to have been filed by each of them.
Despite the first and second paragraphs, where an immovable is transferred as a consequence of a death, the transfer duties are payable from the date of the registration in the land register of the declaration of transmission of the immovable relating to the transfer.
1976, c. 30, s. 6; 1993, c. 78, s. 25; 2017, c. 1, s. 29.