261. The Government may, by order, exempt motorists residing in the territory of a municipality it indicates from payment to the Société de l’assurance automobile du Québec of the contribution to public transit established under section 88.2 of the Transport Act (chapter T-12). The order may have effect retroactively but not to a date before 1 January 2000. Motorists may apply for a reimbursement of all or part of the contribution they have paid if at the time of the application they establish proof of payment of the contribution, that they resided in a municipality referred to in the order at the time of the payment and that they are still residing in such a municipality.