I-2 - Tobacco Tax Act

Section 5.0.1 Disposition versions

2006-05-31

5.0.1. Notwithstanding section 415 of the Act respecting the Québec sales tax (chapter T-0.1), the registration certificate provided for in the first paragraph of section 3 shall be posted at the chief place of business of its holder in Québec and is not transferable.

A copy of the registration certificate shall be posted in each establishment operated by the holder.

1995, c. 47, s. 4; 1999, c. 65, s. 5; 2005, c. 29, s. 61.

1999-12-13

5.0.1. Notwithstanding section 415 of the Act respecting the Québec sales tax (chapter T-0.1), the registration certificate provided for in the first paragraph of section 3 shall be posted at the chief place of business of its holder in Québec and is not transferable.

A copy of the registration certificate shall be posted in each establishment operated by the holder.

Every vending machine operator shall post in plain sight on the front of each vending machine and next to the slot where coins are inserted the vendor’s name and the registration number assigned to the vendor under Title I of the Act respecting the Québec sales tax, using the sticker issued by the Minister for such purpose.

To obtain the sticker referred to in the third paragraph, a vending machine operator must apply in writing to the Minister, indicating the address where each vending machine is to be operated and, if the operator is not the owner of the vending machine, the name and address of the owner.

1995, c. 47, s. 4; 1999, c. 65, s. 5.

1995-06-22

5.0.1. Notwithstanding section 415 of the Act respecting the Québec sales tax (chapter T-0.1), the registration certificate provided for in the first paragraph of section 3 shall be posted at the chief place of business of its holder in Québec and is not transferable.

A copy of the registration certificate shall be posted in each establishment operated by the holder.

1995, c. 47, s. 4.