38. When, under section 38 of the Act respecting the Ministère du Revenu (chapter M-31), a person carries out an audit or an examination regarding a refiner, importer, carrier, storer, wholesale dealer, retail dealer or consumer, he may take such fuel samples as he considers necessary for the purposes of the audit or examination.
1972, c. 30, s. 38; 1991, c. 15, s. 15.