New Zealand Legislation: Acts

16 Refunds and remissions for off-road travel

• (1) Where a distance recorder fitted to a motor vehicle has recorded distance travelled by the motor vehicle while not on a road and—

  • (a) a distance licence relating to the motor vehicle was current at the time; or

  • (b) a debt is constituted under section 8(3) and a distance licence relating to that motor vehicle was not required at the time,—

  application may be made (after the expiry or surrender of the licence where applicable) to the chief executive for a refund or remission of the appropriate portion of the road user charge paid or debt incurred in respect of the licence.

  (2) Every application under subsection (1) shall be in a form prescribed by the chief executive, and shall contain such information as the chief executive requires to substantiate the application and enable the refund or remission to be made.

  (3) The chief executive shall, as soon as practicable after being satisfied as to the accuracy of the application, refund or remit, or cause to be refunded or remitted, the appropriate portion of the road user charge paid or debt incurred.

  (4) For the purposes of subsection (1)—

  • (a) the proportion of a road user charge to be refunded shall be the proportion arrived at by dividing the distance recorded by the distance recorder while the motor vehicle was not on a road by the distance to which the distance licence relates; and

  • (b) the proportion of a debt to be remitted shall be the proportion that relates to the distance travelled while not on a road.

  (5) No refund of a road user charge shall be made under this section after the expiry of 2 years from the date of issue of the distance licence, unless the chief executive otherwise determines in any particular case.

  Section 16: substituted, on 1 October 1989, by section 7(1) of the Road User Charges Amendment Act 1989 (1989 No 79).