L-6 - Act respecting lotteries and amusement machines

Section 91 Disposition versions

2011-04-01

91. Notwithstanding any inconsistent provision, any claim of the board exigible under this Act bears interest at the rate fixed under section 28 of the Tax Administration Act (chapter A-6.002).

Where an overpayment by a person is refunded to him, the interest provided for in the first paragraph is paid to him on that amount for the period ending on the day of the refund and commencing,

(a)  in the case of an application for a refund, thirty days after the application;

(b)  in other cases, thirty days after the decision of the board granting the refund.

1978, c. 36, s. 91; 1984, c. 27, s. 74; 2010, c. 31, s. 175.

1984-06-20

91. Notwithstanding any inconsistent provision, any claim of the board exigible under this Act bears interest at the rate fixed under section 28 of the Act respecting the Ministère du Revenu (chapter M-31).

Where an overpayment by a person is refunded to him, the interest provided for in the first paragraph is paid to him on that amount for the period ending on the day of the refund and commencing,

(a)  in the case of an application for a refund, thirty days after the application;

(b)  in other cases, thirty days after the decision of the board granting the refund.

1978, c. 36, s. 91; 1984, c. 27, s. 74.

1979-01-01

91. Notwithstanding any inconsistent provision, any claim of the board exigible under this act bears interest at the rate fixed under section 28 of the Act respecting the Ministère du Revenu (chapter M-31).

Where an overpayment by a person is refunded to him, the interest provided for in the preceding paragraph is paid to him on that amount for the period ending on the day of such refund and commencing on the day that amount was collected by the board; however, no interest is payable if the amount thereof is less than $1.

1978, c. 36, s. 91.