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2019 Delaware Code
Title 30 - State Taxes
Chapter 52. Motor Carriers Fuel Purchase Law
- § 5201 Short title.
- § 5202 Definitions.
- § 5203 Rate of tax.
- § 5204 Credit for motor fuel tax payment.
- § 5205 Tax due date.
- § 5206 Deposits of revenue.
- § 5207 Calculation of amount of fuel used in State.
- § 5208 Report requirements; exemptions.
- § 5209 Average consumption.
- § 5210 Records.
- § 5211 Vehicle marker; fee; penalty assessments payable by mail; victims’ compensation tax.
- § 5212 Imposition of tax.
- § 5213 Enforcement.
- § 5214 Filing of bond; refund provisions.
- § 5215 False statements; penalties.
- § 5216 Departure or removal of property from State or discontinuing business; arbitrary assessment.
- § 5217 Failure to report or pay tax; penalty; interest.
- § 5218 Time for payment of taxes, penalties and interest; additional penalty.
- § 5219 Manner of payment and recovery of penalties and interest; debt of motor carrier; lien; preference.
- § 5220 Failure to pay tax; determination; redetermination; review.
- § 5221 Penalties.
- § 5222 Availability of records of other agencies; exchange of information with other jurisdictions.
- § 5223 Regulations; promulgation by Secretary of Transportation.
- § 5224 Exempt vehicles; carriers.
- § 5225 Exemption; reciprocal agreements.
- § 5226 Failure to comply with other statutes.
- § 5227 Collection of bad checks; service charge; interest.
- § 5228 Moneys erroneously collected.
- § 5229 Cooperative agreements between states.
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