131.3(7)Where, at any time after February 28, 1998, and before February 27, 2004, money was collected or purported to have been collected as user charges pursuant to New Brunswick Regulation 89-167 under this Act, the money shall by this section be conclusively deemed to have been collected and retained by the Province, without compensation, as payment for the tax notwithstanding any judgment obtained by any person for recovery of any of the money, whether the judgment is obtained before, on or after the enactment of this section.