Section 214 — Injury Prevention, Rehabilitation, and Compensation Act 2001: Rate of levies

214 Rate of levies (1) A registered owner of a motor vehicle must pay levies at an annual or other rate or rates prescribed in regulations made under this Act. (2) A person who holds a trade licence issued under section 34(1) of the Transport (Vehicle and Driver Registration and Licensing) Act 1986 must pay levies at an annual or other rate or rates prescribed in regulations made under this Act. (3) A registered owner of a motor vehicle and a person who holds a trade licence issued under section 34(1) of the Transport (Vehicle and Driver Registration and Licensing) Act 1986 must pay, in accordance with this Act and regulations made under it, the prescribed Motor Vehicle Account Residual levy. (4) The levy payable under section 213(2)(c) is payable— (a) at the rate or rates per litre or other unit prescribed by regulations made under this Act; or (b) in the absence of regulations for the time being in force for the purpose of paragraph (a) , at the rate of 5.08 cents per litre of motor spirit in respect of which excise duty or excise-equivalent duty is payable under the Customs and Excise Act 1996 . (4A) In this section and in section 213 , a reference to excise duty or excise-equivalent duty being payable includes a reference to excise duty or excise-equivalent duty being payable except that the rate of duty is zero. (4B) The levy must be paid to the New Zealand Customs Service— (a) by the person who would be liable to pay excise duty or excise-equivalent duty if any were payable; and (b) when any excise duty or excise-equivalent duty would be paid if any were payable. (5) The rate or rates of the levy prescribed by regulations made under this Act, and the rate prescribed by subsection (4)(b) , are exclusive of goods and services tax. Compare: 1998 No 114 s 292 Subsections (4) and (5) were inserted, as from 1 July 2003, by section 6 Injury Prevention, Rehabilitation, and Compensation Amendment Act 2003 (2003 No 29). Section 214(4A): inserted, on 1 October 2008, by section 17 of the Energy (Fuels, Levies, and References) Amendment Act 2008 (2008 No 60). Section 214(4B): inserted, on 1 October 2008, by section 17 of the Energy (Fuels, Levies, and References) Amendment Act 2008 (2008 No 60).