37.10. Except where inconsistent with this division, sections 1004 to 1014, 1025 to 1026.0.1, 1026.2 and 1037 to 1053 of the Taxation Act (chapter I-3), adapted as required, apply to this division.
Notwithstanding the first paragraph, sections 1025 to 1026.0.1 of the Taxation Act do not apply to section 37.8.
1996, c. 32, s. 106; 1997, c. 85, s. 385.