77. A head of the tax rebate application service at the Direction des mandataires is authorized to sign the documents required for the purposes of the provisions referred to in the first paragraph of section 78, section 79 and the first paragraph of section 80.
A facsimile of the signature of a holder of the position referred to in the first paragraph may be affixed to the documents required for the purposes of the first paragraph of section 39 of the Tax Administration Act (chapter A-6.002) and sections 416.1, 417, 417.1, 417.2 and 418 of the Act respecting the Québec sales tax (chapter T-0.1).