72. An owner of a registered road vehicle who has not paid, on the due date determined in sections 19 and 21 to 24, the annual duties, annual additional duties, the annual contribution of motorists to public transit fixed under section 88.3 of the Transport Act (chapter T-12), the contribution of off-highway vehicle owners fixed under section 49.1 of the Act respecting off-highway vehicles (chapter V-1.2) and the fees prescribed in the Regulation respecting fees exigible under the Highway Safety Code and the return of confiscated objects (chapter C-24.2, r. 27), and has not notified the Société by that date of an election not to operate the road vehicle whose registration was cancelled during the 12-month period for which those amounts are payable must, upon the cancellation or new registration if it is issued during that period, pay the duties and contribution for the part of that period preceding the cancellation of the registration, and the fees and additional fees prescribed in the Regulation respecting fees exigible under the Highway Safety Code and the return of confiscated objects.
If those amounts are not paid by the due dates, in respect of 2 periods and more than 12 months, only the 12-month period during which the registration was cancelled is considered and only the amounts for the part of that period preceding the cancellation are payable in addition to the additional fees prescribed in the Regulation respecting fees exigible under the Highway Safety Code and the return of confiscated objects.
O.C. 1420-91, s. 72; O.C. 55-98, s. 14; O.C. 1246-2005, s. 19; O.C. 265-2007, s. 15; S.Q. 2010, c. 33, s. 38.