There is a newer version of the Delaware Code
2014 Delaware Code
Title 30 - State Taxes
CHAPTER 52. MOTOR CARRIERS FUEL PURCHASE LAW
- § 5201. Short title
- § 5202. Definitions
- § 5203. Rate of tax
- § 5204. Credit for motor fuel tax payment
- § 5205. Tax due date
- § 5206. Deposits of revenue
- § 5207. Calculation of amount of fuel used in State
- § 5208. Report requirements; exemptions
- § 5209. Average consumption
- § 5210. Records
- § 5211. Vehicle marker; fee; penalty assessments payable by mail; victims' compensation tax
- § 5212. Imposition of tax
- § 5213. Enforcement
- § 5214. Filing of bond; refund provisions
- § 5215. False statements; penalties
- § 5216. Departure or removal of property from State or discontinuing business; arbitrary assessment
- § 5217. Failure to report or pay tax; penalty; interest
- § 5218. Time for payment of taxes, penalties and interest; additional penalty
- § 5219. Manner of payment and recovery of penalties and interest; debt of motor carrier; lien; preference
- § 5220. Failure to pay tax; determination; redetermination; review
- § 5221. Penalties
- § 5222. Availability of records of other agencies; exchange of information with other jurisdictions
- § 5223. Regulations; promulgation by Secretary of Transportation
- § 5224. Exempt vehicles; carriers
- § 5225. Exemption; reciprocal agreements
- § 5226. Failure to comply with other statutes
- § 5227. Collection of bad checks; service charge; interest
- § 5228. Moneys erroneously collected
- § 5229. Cooperative agreements between states
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