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2022 Delaware Code
Title 30 - State Taxes
Chapter 51. MOTOR FUEL TAX
Subchapter I. Gasoline
- § 5101. Definitions.
- § 5102. License for retail sale of gasoline; requirement, issuance, term, fee and display.
- § 5103. License for distributor of gasoline; requirement, application, bond and fee.
- § 5104. Issuance of distributor's license; term of license.
- § 5105. Refusal of distributor's license; grounds.
- § 5106. Assignability of distributor's license.
- § 5107. Bond of licensed distributor.
- § 5108. Revocation, cancellation and surrender of license and bond.
- § 5109. Records of Department of Transportation.
- § 5110. Levy and rate of tax; collection.
- § 5111. Exempt sales of gasoline.
- § 5112. Distributor's taxable sales of gasoline; what is included.
- § 5113. Monthly reports of distributors.
- § 5114. Payment of tax by distributor.
- § 5115. Penalties for failure to file reports or pay tax when due.
- § 5116. Estimate by Department of Transportation in absence of tax report; redetermination of assessment.
- § 5117. Collection by Department of Transportation of delinquent taxes.
- § 5118. Rules and regulations.
- § 5119. Deposit of receipts by Department of Transportation.
- § 5120. Refunds of motor fuel taxes.
- § 5121. Reports from carriers transporting gasoline; penalty for failure to file report; appeal.
- § 5122. Retention of records by distributors or retailers; penalties.
- § 5123. Inspection of records.
- § 5124. Discontinuance, sale or transfer of business by distributor or retailer; penalties.
- § 5125. Delivery from tank truck to motor vehicle; penalty.
- § 5126. Exchange of information among the states.
- § 5127. Reports of Department to distributors [Repealed].
- § 5128. Penalties.
- § 5129. Collection of bad checks; service charge; interest.
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