Petroleum Development Fund Act

3B. Recovery of levies by distress

Edition: 2022-12-31 · In force

3B. Recovery of levies by distress

(1)If a petroleum development levy remains unpaid after the time it was required under this Act to be paid, the Commissioner may authorize distress to be levied upon the goods, chattels and effects of the person who should have paid the levy wherever those goods, chattels and effects may be found.

(2)The following provisions of the Customs and Excise Act (Cap. 472) shall apply, with necessary modifications, with respect to distress authorized under subsection (1)—

(a)section 225(2), (3) and (4); and

(b)the Sixth Schedule.

[Act No. 4 of 2004, s. 83.]

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Source: Kenya Law