8. Whenever, in the course of a license year, any person begins to do a business for which a license is required for the year, the Minister of Revenue may accept for the license an amount of duty proportionate to the number of months still to run, from the first of the month during which he begins to do such business.
R. S. 1964, c. 79, s. 5; 1972, c. 25, s. 48; 1978, c. 34, s. 2.