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2019 Delaware Code
Title 30 - State Taxes
Chapter 51. Motor Fuel Tax
Subchapter IV Aviation Jet Fuel
§ 5180 Deposit of aviation jet fuel tax proceeds.
Universal Citation:
30 DE Code § 5180 (2019)
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(a) The Department shall deposit all aviation jet fuel tax collected under this subchapter to the credit of the Transportation Trust Fund, established in Title 2, for the purpose of supporting the Department’s responsibilities concerning aviation in this State.
(b) The Department shall file a report with the Controller General by September 1 of each year detailing the revenue received under this subchapter and the expenditures associated with the Department’s responsibilities concerning aviation in this State.
82 Del. Laws, c. 118, § 1.
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