Legal Definitions
Comprehensive dictionary of legal terms and definitions from Kenya's tax laws. Search across all legislation for precise legal meanings and interpretations.
Search Definitions
Find legal definitions across all Kenya tax laws. Search by term, partial matches, or browse alphabetically. Multiple definitions for the same term will show all relevant acts.
Definitions from Road Maintenance Levy Fund Act
Advisory Committee
means the Advisory Committee to be appointed under section 8A
Cabinet Secretary
means the Cabinet Secretary for the time being responsible for Public Works and Housing or for Public Roads
collector
means— (a) the Commissioner-General appointed under section 11(1) of the Kenya Revenue Authority Act (Cap. 469); or (b) with respect to powers or functions that have been delegated under section...
entered for home use
has the meaning assigned to it in section 2 of the Customs and Excise Act (Cap. 472)
levy
means the road maintenance fuel levy imposed under section 3
marketer
means a person who engages in the business of importing, processing and marketing of petroleum products or in the business of both importing and processing and marketing of petroleum products and...
motor vehicle
has the meaning assigned to it in section 2 of the Traffic Act (Cap. 403)
officer administering the Fund
means the Chief Executive appointed by the Kenya Roads Board established under section 4(1) of the Kenya Roads Board Act (Cap. 408A)
petroleum fuel
means automotive diesel, ordinary petrol, premium petrol or such other petroleum products as classified by reference to the tariff numbers set out in the First Schedule to the Customs and Excise...
public road
has the meaning assigned to it in the Public Roads and Roads of Access Act (Cap. 399) and includes an adopted street under the Streets Adoption Act (Repealed)
remitter
means a marketer registered under section 4
unclassified road
means any public road which on or before the commencement of this Act is maintained by a local authority or which is classified as such with the approval of the Cabinet Secretary, or any adopted...
vehicle
includes a motor vehicle, a trailer or such other conveyance as the Cabinet Secretary may from time to time determine by notice in the Gazette