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T-0.1 - Act respecting the Québec sales tax
Section 541.62
Disposition versions
541.62. (Repealed).
Not in force
541.62. Every collection officer holding a registration certificate who does not collect the amount provided for in section 541.60, does not pay to the Minister such an amount collected and required to be paid, or pays the amount to a person not holding a registration certificate becomes a debtor to the State for that amount.
Every collection officer not holding a registration certificate in force at the time the collection officer sells, leases, delivers or causes to be delivered new tires or road vehicles equipped with new tires in Québec becomes a debtor to the State for any amount provided for in section 541.60 that the collection officer collected or should have collected had the collection officer held such a certificate.
The amounts referred to in the first and second paragraphs in such case are deemed to be duties within the meaning of the Tax Administration Act (chapter A-6.002).
