45. The payment of a property tax refund under this Act is deemed to be a refund by reason of the application of a fiscal law. The Minister may thus apply the property tax refund owing to a person contemplated in section 2 to the payment of any amount for which that person is in debt to the Government.
1979, c. 12, s. 45; 1981, c. 24, s. 26; 1999, c. 40, s. 258.