There is a newer version
of
this Section
2021 Delaware Code
Title 30 - State Taxes
Chapter 51. Motor Fuel Tax
Subchapter II. Special Fuel
§ 5133. Exemptions.
Universal Citation:
30 DE Code § 5133. (2021)
Learn more
This media-neutral citation is based
on the American Association of Law Libraries Universal Citation Guide and is not
necessarily the official citation.
§ 5133. Exemptions.
(a) The tax imposed by this chapter shall not apply to special fuel sold and delivered to and used by the following persons:
(1) The United States or any governmental agencies thereof;
(2) The State and every political subdivision thereof;
(3) Volunteer fire companies in any of their official vehicles and veterans' or civic organizations in their ambulances when such ambulances are provided on a voluntary basis.
(b) The Department may, for purposes of identification, require that the above persons apply to the Department for a special fuel tax exemption marker to be affixed to the applicable bulk supply talk or pump thereof. The tax exemption marker may be revoked by the Department for just cause.
30 Del. C. 1953, § 5133; 54 Del. Laws, c. 107; 61 Del. Laws, c. 141, § 3; 65 Del. Laws, c. 297, §§ 8, 9; 69 Del. Laws, c. 77, § 66;
Disclaimer: These codes may not be the most recent version. Delaware may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.