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2025 Delaware Code
Title 30 - State Taxes
Chapter 52. MOTOR CARRIERS FUEL PURCHASE LAW
§ 5209. Average consumption.
Universal Citation:
30 DE Code § 5209 (2025)
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§ 5209. Average consumption.
In the absence of adequate records or other evidence satisfactory to the Department of Transportation showing the number of miles operated by a motor carrier's motor vehicles per gallon of motor fuel, any such motor vehicle shall be deemed to have consumed 1 gallon of motor fuel for each 5 miles operated.
30 Del. C. 1953, § 5209; 57 Del. Laws, c. 496, § 1; 58 Del. Laws, c. 467, § 2; 59 Del. Laws, c. 216, § 4; 68 Del. Laws, c. 290, § 184;
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