Land Transport Management Act 2003

42 Procedure for obtaining refund

(1)

Every application for a refund under section 41 must be made to the Secretary on a form to be provided by the Secretary, and must be supported by any documentary evidence and any other information that the Secretary may require or as may be prescribed.

(2)

Applications for refunds must be made in respect of periods ending with the date or dates approved by the Secretary.

(3)

No refund may be allowed unless application for the refund is made within 2 years following the close of the period in respect of which the application is made.

(4)

If the application for a refund is made after the expiration of 3 months from the close of the relevant period but within 2 years after the close of that period, the amount of the refund otherwise payable must be reduced by 10% unless a full refund is allowed under subsection (5).

(5)

If application for a refund is made after the expiration of 3 months from the close of the relevant period, whether or not it is made within 2 years after the close of that period, the Secretary may, at his or her discretion, allow a full refund.

(6)

The Secretary may, at his or her discretion, allow a refund in any special case before the close of any period in respect of motor spirits, compressed natural gas, or liquefied petroleum gas used within that period.

Compare: 1989 No 75 s 102