Article 144-29Deferral of Collection of Light Oil Delivery Tax

①Where the prefectural governor finds that a special collection agent for the light oil delivery tax is unable to pay all or part of the local government levies pertaining to the light oil delivery tax that it is to pay, because it was unable to receive all or part of the price of the light oil and the light oil delivery tax by the due date for payment under Article 144-14, paragraph (2), the governor is to grant deferral of collection thereof, at the application of that special collection agent, for a period not exceeding two months, up to the amount found to be unable to be paid. In this case, the prefectural governor must, as specified by Cabinet Order, take security in an amount equivalent to the amount subject to the deferral, of a kind listed in the items of Article 16, paragraph (1), except where the governor finds that the requirements specified by Cabinet Order are met and that there is no need to take security.

②The provisions of Article 15-2-2, Article 15-2-3 and Article 15-3, and Article 16-2, paragraphs (1) through (3) apply mutatis mutandis to the deferral of collection under the preceding paragraph, and the provisions of Article 11, Article 16, paragraphs (2) and (3), Article 16-2, paragraph (4), and Article 16-5, paragraphs (1) and (2) apply mutatis mutandis to the security under the preceding paragraph, respectively.

③When the prefectural governor has granted deferral of collection under the provisions of paragraph (1), the governor is to exempt the portion of the amount of delinquency charge pertaining to the amount of tax for which collection was deferred that corresponds to the period of the deferral of collection.