Maritime Transport Act 1994

Financing plans and responses to protect the marine environment from marine oil spills - Oil pollution levies

336: Incurring of levies

You could also call this:

"When you have to pay a levy for a ship or oil in New Zealand"

Illustration for Maritime Transport Act 1994

You incur a levy when a ship with oil pollution levy enters a New Zealand port. This happens on the ship's first entry into a port during the year the levy is assessed. You also incur a levy when a ship enters a New Zealand port if the levy is not assessed annually. You incur a levy for an oil site or oil at the date or time specified in the levy order. This is when you must pay the levy for the oil site or oil. The levy order will tell you when this is.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM337856.

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Part 24Financing plans and responses to protect the marine environment from marine oil spills
Oil pollution levies

336Incurring of levies

  1. Where any oil pollution levy is imposed in respect of a contributing ship, the liability to pay that levy shall arise,—

  2. where that levy is assessed on an annual basis, on the first entry of that ship into a port in New Zealand during the period for which the levy is assessed; and
    1. in any other case, on the entry of that ship into a port in New Zealand.
      1. Where any levy is imposed in respect of a contributing oil site or contributing oil, the liability to pay that levy shall arise at the date or time specified in the levy order relating to that contributing oil site or contributing oil, as the case may be.

      Compare
      • 1974 No 14 s 29C
      • 1977 No 130 s 3