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2018 Delaware Code
Title 30 - State Taxes
CHAPTER 52. MOTOR CARRIERS FUEL PURCHASE LAW
§ 5205. Tax due date.
Universal Citation: 30 DE Code § 5205 (2018)
The tax imposed by this chapter shall be paid by each motor carrier quarterly to the Department of Transportation on or before April 30, July 31, October 31 and January 31 of each year and calculated upon the amount of motor fuel used in its operations on highways within this State by each such carrier during the quarter ending with the last day of the preceding month.
30 Del. C. 1953, § 5205; 57 Del. Laws, c. 496, § 1; 58 Del. Laws, c. 467, § 2; 59 Del. Laws, c. 216, § 4; 68 Del. Laws, c. 290, § 184.
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