76.2. Despite any provision to the contrary, a penal proceeding or civil action in relation to the provisional administration of property entrusted by law to the Minister of Revenue is instituted by the Agence du revenu du Québec, under the designation “Agence du revenu du Québec”.
Despite any provision to the contrary, any person having a remedy against the Minister, the Agence du revenu du Québec or the State in relation to the provisional administration of property entrusted by law to the Minister of Revenue must direct it against the Agence du revenu du Québec, under the designation “Agence du revenu du Québec”.
Sections 72.4 and 77 of the Tax Administration Act (chapter A-6.002) and the second and third paragraphs of section 93 of that Act apply to such proceedings or actions, with the necessary modifications.
2005, c. 44, s. 44; 2010, c. 31, s. 86.