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T-0.1 - Act respecting the Québec sales tax
Section 541.59
Disposition versions
541.59. Every retailer required to collect the specific duty provided for in section 541.49 is required to hold a registration certificate issued under Title I that is in force at the time the retailer is required to collect the duty.
541.59. Every retailer required to collect the specific duty provided for in section 541.49 is required to hold a registration certificate issued under Title I that is in force at the time the retailer is required to collect the duty.
Not in force
Every collection officer required to collect the amount equal to the specific duty provided for in section 541.49 must be the holder of a registration certificate issued under Title I, in force at the time the collection officer is required to collect the amount equal to the duty.