12. The Government may make any regulation deemed necessary for the carrying out of this Act and in particular to prescribe the vouchers and documents which an operator must prepare and preserve with a view to controlling, collecting and remitting the tax and to grant to operators an indemnity for such collection and remittance.
Regulations made under this Act come into force on the date of their publication in the Gazette officielle du Québec or on any later date fixed therein; they may also, once published and if they so provide, apply to a date prior to their publication but not prior to the current year.
1965 (1st sess.), c. 28, s. 6; 1979, c. 78, s. 10.