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Local Government Act 1974

Local authorities fuel tax - Collection of tax

193: Tax recoverable as a debt

You could also call this:

"Paying tax on special fuel is like paying a debt to the local council."

Illustration for Local Government Act 1974

When you buy special fuel, you owe tax on it to the local council. This tax is like a debt that you have to pay. As soon as the fuel is delivered or used in a certain area, you owe the tax to the council. You have to pay this tax by the 20th day of the next month, after you send in your monthly return as required by section 189. It does not matter if the council did not properly work out how much tax you owe, you still have to pay the tax as a debt.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM419297.

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Government and voting > Local councilsMoney and consumer rights > Taxes
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Part 11Local authorities fuel tax
Collection of tax

193Tax recoverable as a debt

  1. Any local authorities fuel tax payable on any specified engine fuel shall, immediately on the delivery of the specified engine fuel within the tax area, or on its use in the tax area by the wholesale distributor, constitute a debt owing to the distribution authority of the tax area by the wholesale distributor, and be recoverable accordingly.

  2. Subject to this Part, any such debt in respect of any local authorities fuel tax for any accounting month shall become payable by the wholesale distributor on the 20th day of the calendar month following that in which the monthly return for the accounting month is required by section 189 to be sent to the principal administrative officer, whether or not the return is so sent.

  3. The right to recover any tax as a debt under this section shall not be affected by the fact that no proper assessment of the tax has been made in due course under this Part, or that a deficient assessment of the tax has been made.

Notes
  • Section 193: replaced, on , by section 2 of the Local Government Amendment Act (No 3) 1977 (1977 No 122).
  • Section 193(1): amended, on , by section 11(1) of the Local Government Act 1974 Amendment Act 2008 (2008 No 63).
  • Section 193(1): amended, on , by section 11(2) of the Local Government Act 1974 Amendment Act 2008 (2008 No 63).
  • Section 193(2): amended, on , by section 11(1) of the Local Government Act 1974 Amendment Act 2008 (2008 No 63).
  • Section 193(2): amended, on , pursuant to section 2(2) of the Local Government Amendment Act 1980 (1980 No 82).