2018 Delaware Code
Title 30 - State Taxes
CHAPTER 52. MOTOR CARRIERS FUEL PURCHASE LAW
§ 5207. Calculation of amount of fuel used in State.

Universal Citation: 30 DE Code § 5207 (2018)

The amount of gasoline or other motor fuel used in the operation of any motor carrier on highways within this State shall be such proportion of the total amount of such gasoline or other motor fuel used in its entire operations within and without this State, as the total number of miles traveled on highways within this State bears to the total number of miles traveled within and without this State.

30 Del. C. 1953, § 5207; 57 Del. Laws, c. 496, § 1.

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