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2025 Delaware Code
Title 30 - State Taxes
Chapter 52. MOTOR CARRIERS FUEL PURCHASE LAW
§ 5203. Rate of tax.
Universal Citation:
30 DE Code § 5203 (2025)
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§ 5203. Rate of tax.
Every motor carrier shall pay a road tax equivalent to the rate per gallon of the Delaware liquid fuels tax which is currently in effect, calculated on the amount of motor fuel used in its operations on highways within this State.
30 Del. C. 1953, § 5203; 57 Del. Laws, c. 496, § 1;
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