Refinery Throughput Act, 1982 🇰🇪
Kenya
Table of Contents
REPUBLIC OF KENYA
Refinery Throughput Act, 1982
Act 15 of 1982
- Published on 1 July 1982
- Assented to on 16 December 1982
- Commenced on 1 July 1982
- [This is the version of this document from 1 July 1982.]
1. Short title
This Act may be cited as the Refinery Throughput Tax Act.2. Interpretation
In this Act—“crude petroleum” means petroleum in the liquid state, including condensates;“petrochemical” means a chemical compound or mixture of compounds manufactured from petroleum or petroleum products;“petroleum” means a mixture of naturally occurring hydrocarbons and hydrocarbon compounds;“refinery” means an organization which manufactures from petroleum products partly finished or finished petroleum products or petrochemicals by a refining process;“tax” means the refinery throughput tax imposed by section 3;“user” means the person liable to pay refining charges to a refinery.3. Imposition of tax
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