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T-0.1 - Act respecting the Québec sales tax

Section 407.2
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407.2. Notwithstanding section 407, every person who engages in the retail sale of tobacco within the meaning of the Tobacco Tax Act (chapter I-2) is required to be registered in respect of that activity.
Sections 411.1, 415.1 and 417.1, adapted as required, apply to every small supplier who engages in the retail sale of tobacco.
1995, c. 47, s. 9; 1997, c. 14, s. 348.
407.2. Notwithstanding section 407, every small supplier who engages in the retail sale of tobacco within the meaning of the Tobacco Tax Act (chapter I-2) is required to be registered in respect of that activity.
Sections 411.1, 415.1 and 417.1, adapted as required, apply to every small supplier who engages in the retail sale of tobacco.
1995, c. 47, s. 9.
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