ADVOKS GLOBAL · KENYA
Road Maintenance Levy Fund Act
5. Levies collected to be remitted to the collector
Edition: 2026-07-01 · In force
5. Levies collected to be remitted to the collector
(1)A remitter shall pay the levy to the collector at the time of importation of the petroleum fuel or at the time of its delivery from the refinery, in such form and manner as the collector may direct.(2)Payment of the levy under subsection (1) shall be accompanied by Form 2 set out in the Third Schedule.(3)A remitter shall keep a record of volumes of petroleum fuels imported and levies paid and submit to the Cabinet Secretary a return in the manner prescribed in Form 3 set out in the Third Schedule.(4)The collector shall keep a record of the volumes of petroleum fuels imported and levies paid and submit to the Cabinet Secretary a return in the manner prescribed in Form 4 set out in the Third Schedule.