130R150.3. Section 130R148 does not apply to an acquisition of property referred to therein by a taxpayer from a person in respect of which the property is a zero-emission vehicle included in any of Classes 54 to 56 in Schedule B.
S.Q. 2021, c. 18, s. 240; 90-2023O.C. 90-2023, s. 1411.