(1) NRS excise levy on dried tree fruits is due for payment on the last day for making a return about the dried fruits under Schedule 14 to the Collection Regulations.
(2) NRS excise levy on dried vine fruits is due for payment on the last day for making a monthly return about the fruits under Part 9 of Schedule 22 to the Collection Regulations.
Note: For penalty for late payment, see s 15 of the Collection Act.