Statute
Section 68.11 — Excise Tax Act: Payment where adjustment
Text of the provision Official document
Where tax under Part II has been remitted by a licensed air carrier and the carrier has, in accordance with subsection 18(1), made an adjustment or refund in respect of the tax, an amount equal to the amount of that adjustment or refund shall, subject to this Part, be paid to that carrier if it applies therefor within two years after the adjustment or refund.
Official source: laws-lois.justice.gc.ca
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