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MARITIME TRANSPORT ACT 1994 - SECT 336

Incurring of levies

336 Incurring of levies

1 Where any oil pollution levy is imposed in respect of a contributing ship, the liability to pay that levy shall arise,—
a) 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
b) in any other case, on the entry of that ship into a port in New Zealand.
2 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.
Note: 1974 No 14 s 29C ; 1977 No 130 s 3



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