229. Sections 220.2 to 220.13, 221, 224, 225, 226 to 228.1, paragraph 3 of section 262 and section 265 are considered to be fiscal law within the meaning of the Act respecting the Ministère du Revenu (chapter M-31).
Title I of Book XI of Part I of the Taxation Act (chapter I-3) applies to the provisions referred to in the first paragraph, with such modifications as the circumstances require.
1979, c. 72, s. 229; 1980, c. 34, s. 37; 1985, c. 27, s. 102; 1986, c. 15, s. 12; 1993, c. 19, s. 7.