78.7. Subject to the third paragraph, duties payable by an operator are due from the thirtieth day after an account is sent by the municipal officer in charge of collecting the duty. Interest accrues from that day at the rate then in force for interest on arrears of municipal taxes.
The account must inform the debtor of the rules set out in the first paragraph.
However, the duties payable by an operator on substances transported from the operator’s site during a municipal fiscal year are not due before
(1) 1 August of that fiscal year for substances transported from 1 January to 31 May of that fiscal year;
(2) 1 December of that fiscal year for substances transported from 1 June to 30 September of that fiscal year;
(3) 1 March of the following fiscal year for substances transported from 1 October to 31 December of the fiscal year for which the duties are payable.