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F-2.1 - Act respecting municipal taxation
Section 244.71
Disposition versions
244.71. As a mandatary of the municipality, a telephone service provider to which the by-law applies is bound to collect the tax and, after subtracting the sum it keeps for administrative costs, remit the proceeds to the Minister of Revenue, all on the terms and conditions prescribed in a regulation made under paragraph 14 of section 262.
