1186.4. A person is not required to make, pursuant to section 1025 or 1026 or subparagraph a of the first paragraph of section 1027, as the case may be, a partial payment of the person’s contribution payable for a taxation year under this Part if the person is not required, under Part I, to make such a payment of the person’s tax payable under that Part and, where applicable, of the person’s tax payable under Part IV, for that year.
1997, c. 14, s. 289; 1997, c. 85, s. 328.