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D-15.1 - Act respecting duties on transfers of immovables
Section 12.2
Disposition versions
12.2. In addition to the mode of recovery provided in section 16, for the purposes of the legislative provisions respecting the sale of an immovable under the authority of a municipality for failure to pay taxes, the transfer duties shall be regarded as a municipal tax imposed on the immovable that is the subject of the transfer.
