52.1. The Minister may pay an allowance determined by regulation to any holder of a permit provided for in section 27 or to a retail dealer who holds the registration certificate provided for in section 23, with whom the Minister has made an agreement under section 51 for the collection and remittance of the tax or the amount equal to the tax provided for by this Act or for colouring fuel oil.
1991, c. 15, s. 29; 2001, c. 51, s. 314.