13. Except in the case provided for in section 13.1, any claim resulting from transfer duties, except the portion of the claim that is unpaid as the result of fraudulent representation or of a declaration equivalent to fraud, is prescribed by three years from the date of filing with the municipality of the notice of disclosure of the transfer of the immovable referred to in section 10.1, or from the date of registration of the transfer, where the transfer has not been the subject of such a notice of disclosure and the deed evidencing the transfer is registered in the land register.
1976, c. 30, s. 13; 1993, c. 78, s. 29; 2017, c. 1, s. 34.