PETROL TAX

Hokitika Guardian, 10 November 1927, Page 1

PETROL TAX

DUTY AND EXEMPTIONS.

ALLOTTING THE REVENUI

WELLINGTON. Nov. 8.

The Motor Spirit Taxation Bill was introduced just before the House rose to-night. It proposes to impose Customs duties as already stated. Thi>. Minister may exempt from the dutj motor spirit intended for manufacturing or scientific or for such similar purposes as he may determine if it has been so treated as to render it unfit for use as fuel for motor vehicles. Provision is made for refunds in inspect. of motor spirit purchased by the

consumer after February Ist. 1928. and used for any purpose other than as fuel tor a motor vehicle in respect of which an annual license fee is payable under the Motor Vehicles Act. 1924. The ]terson using such spirit shall on application in the prescribed form to the Registrar of Motor Vehicles he entitled to a refund of an amount computed at the rate of fourpence for every gallon of motor spirit so used. In addition to the refunds line authorised, a refund of duty sh.'ll be allowed in respect of all motor spirit purchased by the consumer k.fo-re February Ist. 1925, and used otherwise than as fuel for a motor vehicle if the applicant proves to the satisfaction of the Registrar of Motor Vehicles that the duty imposed by the Act or by the resolutions confirmed by the .Act has been paid. No refund shall he allowed unless application is made within ninety days after the date of consumption of the motor spirit in respect of which the claim is made.

Every application shall he supported by such declarations or other documentary evidence as the Registrar of Motor Vehicles may require to prove that all motor spirit in respect of which the application is made was used otherwise than as motor fuel for a motor vehicle in respect to which an annual license fee is payable. Every person will commit an offence and will he liable on summary conviction to a fine of £oO or to imprisonment for three months who makes any claim under this section that is false in any material particular. The residue of revenue after deduction of administration expenses is to he allocated its follows:—92 per cent to the revenue fund of the Main Highways Account, the balance to he apportioned among those Borough Councils in whose districts there is a, population of six thousand or upwards in amounts bearing to each other approximately the same proportions as exist for the time being between the populations of the several boroughs.