2020 Delaware Code
Title 30 - State Taxes
Chapter 51. Motor Fuel Tax
Subchapter I. Gasoline
§ 5101 Definitions.
As used in this chapter:
(1) “Aviation gasoline” is gasoline manufactured and distributed exclusively for use in internal combustion aircraft engines.
(2) “Department” means Department of Transportation.
(3) “Distributor” includes any person, association of persons, firm or corporation, wherever resident or located, who imports or causes to be imported into the State gasoline, as defined in this section, for use, distribution, storage or sale after the gasoline reaches the State or who, being in the business of selling and or distributing gasoline in bulk quantities, desires to purchase gasoline tax free from another distributor for resale within this State or for export from this State; and also any person, association of persons, firm or corporation who produces, refines, manufactures or compounds, or causes to be produced, refined, manufactured or compounded gasoline as defined in this section within the State.
(4) A product will be considered “gasohol” when it is composed of 1 part anhydrous ethyl alcohol (ethanol) and 9 parts unleaded gasoline.
(5) “Gasoline” includes all products commonly or commercially known or sold as gasoline, including gasohol, casinghead gasoline, natural gasoline, aviation gasoline and all flammable liquids composed of a mixture of selected hydrocarbons expressly manufactured and blended for the purpose of effectively and efficiently operating spark-ignited internal combustion engines. The term “gasoline” does not include liquefied gases such as propane, butane or pentane, or mixtures of the same, nor any product:
a. Having an ASTM Designation D908 research octane number of less than 70; or
b. Having a Reid vapor pressure at 100° F. of more than 30 pounds.
(6) “Person” includes every natural person, fiduciary, association of persons or corporation. Whenever used in any clause prescribing and imposing a fine or imprisonment or both, the term “person” as applied to an association means and includes the partners or members thereof, and as applied to corporations, the officers thereof.
(7) “Retailer” means any person engaged in the sale of gasoline within this State who is not licensed as a distributor.
