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2020 Delaware Code
Title 30 - State Taxes
Chapter 51. Motor Fuel Tax
Subchapter IV. Aviation Jet Fuel
§ 5174 Records.
Universal Citation: 30 DE Code § 5174. (2020)
§ 5174. Records.
(a) Preparation of records. — Each licensed aviation jet fuel supplier shall prepare and maintain such records as the Department reasonably requires with respect to all sales or deliveries of aviation jet fuel to customers.
(b) Retention of records. — The records required under this section must be retained for a minimum of 3 years and must be available, at all reasonable times, for examination by the Department's representatives.
82 Del. Laws, c. 118, § 1;
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