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U.S. State Codes
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Delaware
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Title 30 - State Taxes
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Chapter 51. Motor Fuel Tax
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Subchapter I Gasoline
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§ 5127 Reports of Department to distributors [Repealed].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.