T-0.1 - Act respecting the Québec sales tax

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402.24. A person is not entitled to a rebate under section 402.23 unless
(1)  the person files an application for the rebate within one year after the day the tax became payable;
(2)  the person has not made another application under this section in the calendar month in which the application is made; and
(3)  the prescribed circumstances, if applicable, exist.
2012, c. 28, s. 148.