10R3. In the case of fuel which, immediately before its use, was contained in a tank supplying a propulsion engine and a stationary engine simultaneously, a refund of the tax paid shall be granted only in the cases contemplated in subparagraph viii of paragraph a and subparagraph iv of paragraph b of section 10 and in section 10.7 of the Act.
R.R.Q., 1981, c. T-1, r. 1, s. 10.3; O.C. 3470-81, s. 4; O.C. 1470-2002, s. 3.