79.1. A financial management officer who is governed by the collective labour agreement for professionals or a tax audit officer (team leader) who is governed by the collective labour agreement for public servants and who carries out duties at the Direction de la vérification des taxes is authorized to sign the documents required for the purposes of(1) the provisions referred to in the first paragraph of sections 79.2 and 80; and
(2) subparagraph b of paragraph 2 of section 335.1 of the Act respecting the Québec sales tax (chapter T-0.1). A facsimile of the signature of a holder of a position referred to in the first paragraph may be affixed to the documents required for the purposes of sections 350.23.9, 350.23.10, 427.5 and 427.6 of the Act respecting the Québec sales tax.
2016-10-12M.O. 2016-10-12, s. 461.