80. A socioeconomic research and planning officer who is governed by the collective labour agreement for professionals or an office clerk who is governed by the collective labour agreement for public servants and who carries out duties in the Direction de la vérification des taxes is authorized to sign the documents required for the purposes of(1) sections 12.2, 21, 30, 30.1, 31, 31.1, 35.6, 42, 58.1 and 94.1 of the Tax Administration Act (chapter A-6.002); and
(2) sections 350.23.9, 350.23.10, 427.5 and 427.6 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.
M.O. 2012-01-20, s. 80; M.O. 2012-12-06, s. 53; M.O. 2014-10-30, s. 39; M.O. 2015-09-24, s. 20; 2016-10-12M.O. 2016-10-12, s. 471.