226. The amount of the tax provided for in section 221 shall be paid to the Minister of Revenue not later than 1 March of the calendar year following the end of each fiscal period of the person contemplated in that section.
The Minister of Revenue shall collect that tax on behalf of the local municipalities.
1979, c. 72, s. 226; 1981, c. 12, s. 31; 1991, c. 32, s. 160; 1993, c. 19, s. 4.