Tanzania
Roads and Fuel Tolls Act
Chapter 220
- Commenced on 1 January 1986
- [This is the version of this document at 30 November 2019.]
- [Note: This legislation has been thoroughly revised and consolidated under the supervision of the Attorney General's Office, in compliance with the Laws Revision Act No. 7 of 1994, the Revised Laws and Annual Revision Act (Chapter 356 (R.L.)), and the Interpretation of Laws and General Clauses Act No. 30 of 1972. This version is up-to-date as at 31st July 2002.]
Part I – Preliminary provisions
1. Short title and application
2. Omitted
Omitted.3. Interpretation
In this Act, unless the context otherwise requires—"Board" means the Board established by section 5;"Chief Executive" means the Chief Executive Officer of the TANROADS;"classified roads" means any public roads including trunk roads, regional roads, urban roads and feeder roads;"Commissioner" means the Commissioner General appointed under the Tanzania Revenue Authority Act;"development" means the upgrading of a road to a new standard, including a new road or bridge construction, widening or rehabilitation of a road that has been left in poor condition for a long time;"emergency repair" means works required to open roads after a natural disaster;"fuel" means petrol, whether super or regular, and diesel for use in the propulsion of a vehicle;"Fund" means the Roads Fund established by section 4;"local authority" means a district, town, municipality or city authority;"Minister" means the Minister responsible for finance;"road" means a primary, secondary or tertiary road, commonly used by the public or to which the public has access or route and includes—(a)any bridge, causeway, culvert, dam, ditch, drain, fence, embankment, ferry, ford, pontoon or other work in line of such road;(b)the land of which the road or route consists or over which the road reserve in question extends;(c)anything on that land forming part of, or connected with or belonging to the road or route; and(d)land acquired for the construction of a connection between one road or route and another road or route;"road agency" means TANROADS or any local government authority and includes any institution or body established for purposes of development, maintenance or management of classified roads;"roads and fuel tolls" means the toll imposed by section 4 and payable under this Act;"road maintenance" means all works to preserve riding quality, road shape, drain, culverts, structures and bridges, spot improvement of bad spots to maintain accessibility; resealing, reshaping and regravelling;"roads Minister" means the Minister responsible for roads; "scheduled toll station" means any place, premises or other area appointed or designated under section 9 as a station, a point or points at or within which road and fuel tolls payable under this Act shall be paid or collected;"TANROADS" means the Tanzania National Road Agency established under the Executive Agencies Act;[Cap. 245]"toll collector" means a collector of roads and fuel tolls; and "vehicle" includes every description of conveyance for the transport of human beings and goods.[Acts Nos. 6 of 1998 s. 2; 11 of 1998 s. 2; 14 of 2001 s. 24 (b); 10 of 2015 s. 127; 4 of 2018 s. 51]Part II – The Roads Fund
4. Establishment of Roads Fund
4A. Division of road and fuel tolls
Notwithstanding section 4 (3), the moneys collected as roads and fuel tolls on petrol and diesel shall be distributed as follows-Part III – The Board and the roads fund manager
(a) The Board
5. Establishment of Board
(b) The Roads Fund Manager and Roads Fund Accountant
6. Appointment of Roads Fund Manager and Roads Fund Accountant
Part IV – Imposition of roads and fuel tolls
7. Imposition of tolls
8. Exemptions
Part V – Administration and collection
9. Scheduled toll stations
10. Suit for recovery
11. Toll collectors
12. Issue of receipt
13. Power to inspect
14. Prohibited conduct
14A. Misuse of Fund
Any person who misuses money deposited in the Fund upon conviction shall be liable to a fine equivalent to the amount misused or for imprisonment for a term of not less than five years or to both.[Act No. 4 of 2018 s. 56]15. Repealed
Repealed by Act No. 10 of 2015 s. 130.16. Regulations
The Minister may, either of his own accord or upon advice by the Commissioner, make regulations, to be published in the Gazette—History of this document
30 November 2019 this version
Consolidation
01 January 1986
Commenced
Subsidiary legislation
Title | Numbered title |
---|---|
Road and Fuel Tolls (Exemption) (Rehabilitation and Upgrading of Songea Airport) (China Henan International Cooperation Group Co. Ltd) Order, 2019 | Government Notice 165 of 2019 |
Road and Fuel Tolls (exemption) (Design and Build of Substation Works: Zanzibar Interconnector and Distribution Substations Rehabilitation and Extention) (M/S Symbion Alstom Grid JV) Order, 2013 | Government Notice 247 of 2013 |
The Road And Fuel Tolls (Exemption) (M/S Makapo Contractors & General Suppliers Co) Order, 2019 | Government Notice 117 of 2019 |
Documents citing this one 2
Legislation 2
1. | Tanzania Revenue Authority Act | 29 citations |
2. | Production Development Funds Act | 2 citations |