24.1. A dealer who tows road vehicles is not considered to be a road vehicle recycler within the meaning of section 260.26 of the Act where the dealer sells to the holder of a road vehicle recycler’s permit(a) a road vehicle considered to be forgotten, within the meaning of article 944 of the Civil Code;
(b) a road vehicle seized by the Société de l’assurance automobile du Québec who gives it to the dealer in accordance with section 209.19 of the Highway Safety Code (chapter C-24.2); or
(c) a road vehicle abandoned that is given to the dealer by the Minister of Revenue in accordance with the second paragraph of section 393 of the Highway Safety Code.