24.2. The Minister of Revenue is responsible for the administration and carrying out of the regulatory provisions made under subparagraphs 14 and 15 of the first paragraph of section 23 and of section 23.1 if so provided in the regulation.
To that end, the Tax Administration Act (chapter A-6.002) applies with the necessary modifications. An employee of the Commission de la construction du Québec, the Commission des normes, de l’équité, de la santé et de la sécurité du travail or the Régie du bâtiment du Québec authorized by the Minister of Revenue may exercise the functions and powers of the Minister relating to the administration and carrying out of the regulatory provisions referred to in the first paragraph.
2011, c. 18, s. 53; 2015, c. 15, s. 237.