80. Where an amount is refunded or applied to another liability, interest shall be paid on such amount, in accordance with the Act respecting the Ministère du Revenu (chapter M-31), under the circumstances and for the period prescribed.
1965 (1st sess.), c. 24, s. 94; 1971, c. 32, s. 9; 1972, c. 53, s. 27; 1972, c. 26, s. 17.