There is a newer version of this Subchapter
2019 Delaware Code
Title 30 - State Taxes
Chapter 51. Motor Fuel Tax
Subchapter I Gasoline
- § 5101 Definitions.
- § 5102 License for retail sale of gasoline; requirement, issuance, term, fee and display.
- § 5103 License for distributor of gasoline; requirement, application, bond and fee.
- § 5104 Issuance of distributor’s license; term of license.
- § 5105 Refusal of distributor’s license; grounds.
- § 5106 Assignability of distributor’s license.
- § 5107 Bond of licensed distributor.
- § 5108 Revocation, cancellation and surrender of license and bond.
- § 5109 Records of Department of Transportation.
- § 5110 Levy and rate of tax; collection.
- § 5111 Exempt sales of gasoline.
- § 5112 Distributor’s taxable sales of gasoline; what is included.
- § 5113 Monthly reports of distributors.
- § 5114 Payment of tax by distributor.
- § 5115 Penalties for failure to file reports or pay tax when due.
- § 5116 Estimate by Department of Transportation in absence of tax report; redetermination of assessment.
- § 5117 Collection by Department of Transportation of delinquent taxes.
- § 5118 Rules and regulations.
- § 5119 Deposit of receipts by Department of Transportation.
- § 5120 Refunds of motor fuel taxes.
- § 5121 Reports from carriers transporting gasoline; penalty for failure to file report; appeal.
- § 5122 Retention of records by distributors or retailers; penalties.
- § 5123 Inspection of records.
- § 5124 Discontinuance, sale or transfer of business by distributor or retailer; penalties.
- § 5125 Delivery from tank truck to motor vehicle; penalty.
- § 5126 Exchange of information among the states.
- § 5127 Reports of Department to distributors [Repealed].
- § 5128 Penalties.
- § 5129 Collection of bad checks; service charge; interest.
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