31.1.1. Where a person owing an amount exigible under a fiscal law is also the creditor or beneficiary of an amount payable by a public body as defined in section 31.1.4, the Minister may allocate all or part of such amount to the payment of the debt of that person, up to the total of the debt.
To that end, the Minister may require the payer or his agent to send to him all or part of the amount payable. Such a requirement remains valid and binding in respect of any other amount to be paid to that person by the payer or his agent until the debt of the person is extinguished.