Consolidated Statutes and Regulations Consolidated Statutes Consolidated Regulations Annual Statutes and Regulations Annual Statutes Annual Regulations Additional information Québec Official Publisher What’s new? Information note Policy of the Minister of Justice Laws: Amendments Laws: Provisions not in force Laws: Provisions brought into force Annual Statutes: PDF versions since 1996 Regulations: Amendments Annual Regulations: PDF versions since 1996 Court Decisions

F-2.1 - Act respecting municipal taxation

Section 253.0.2
Disposition versions

Full text
253.0.2. If a refund must be paid by the municipality in the case of a tax or compensation for which a credit referred to in section 253.0.1 was granted, the amount of the refund is apportioned to take into account the respective overpayments of the debtor and the Minister of Agriculture, Fisheries and Food.
The part paid by the debtor is refunded subject to the rules set out in this division. The part paid by the Minister is refunded as agreed by the Minister and the municipality or, failing agreement, as prescribed by the Minister.
2006, c. 60, s. 96.
© Gouvernement du Québec