2017 Delaware Code
Title 30 - State Taxes
CHAPTER 51. MOTOR FUEL TAX
Subchapter I Gasoline
§ 5112. Distributor's taxable sales of gasoline; what is included.

Universal Citation: 30 DE Code § 5112 (2017)

The distributor's taxable sales shall, for the purpose of this chapter, include all gasoline delivered to retail dealers, including gasoline delivered to retail outlets on consignment or to retail outlets owned or operated by the distributor.

30 Del. C. 1953, ยง 5112; 54 Del. Laws, c. 107.;

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