55.1. The Minister of Revenue is responsible for inspections and investigations relating to the enforcement of this Act and the regulations and for the administration of Division VI; for those purposes, this Act is deemed to be a fiscal law for the purposes of the Tax Administration Act (chapter A-6.002). The Minister of Municipal Affairs, Regions and Land Occupancy is responsible for the administration of section 21.1.
2018, c. 182018, c. 18, s. 861; 2021, c. 72021, c. 7, s. 741.