90.15. Once a recovery certificate has been issued, the Minister of Revenue applies, in accordance with section 31 of the Tax Administration Act (chapter A-6.002), any refund owed to a person under a fiscal law to the payment of an amount owed by that person under this Act. The allocation interrupts the prescription provided for in the Civil Code with regard to the recovery of an amount owing.
2021, c. 252021, c. 25, s. 1591.