131. Where, under section 83, the Minister permits that the notice of assessment for the fiscal year in which the roll comes into force be sent after the last day of February of that fiscal year, the complaint must be filed before the expiry of sixty days from that sending.
1979, c. 72, s. 131; 1983, c. 57, s. 114; 1988, c. 76, s. 39.