NZ Government Legislation
- https://www.nzta.govt.nz/vehicles/licensing-rego/road-user-charges/ruc-rates-and-transaction-fees/excise-duty-refunds/
- http://www.nzta.govt.nz/resources/factsheets/14/index.html
- http://www.legislation.govt.nz/act/public/2003/0118/latest/DLM227543.html
Source: http://www.legislation.govt.nz
