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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 52. Motor Carriers Fuel Purchase Law
Chapter 52. Motor Carriers Fuel Purchase Law
§ 5201 Short title.
§ 5202 Definitions.
§ 5203 Rate of tax.
§ 5204 Credit for motor fuel tax payment.
§ 5205 Tax due date.
§ 5206 Deposits of revenue.
§ 5207 Calculation of amount of fuel used in State.
§ 5208 Report requirements; exemptions.
§ 5209 Average consumption.
§ 5210 Records.
§ 5211 Vehicle marker; fee; penalty assessments payable by mail; victims’ compensation tax.
§ 5212 Imposition of tax.
§ 5213 Enforcement.
§ 5214 Filing of bond; refund provisions.
§ 5215 False statements; penalties.
§ 5216 Departure or removal of property from State or discontinuing business; arbitrary assessment.
§ 5217 Failure to report or pay tax; penalty; interest.
§ 5218 Time for payment of taxes, penalties and interest; additional penalty.
§ 5219 Manner of payment and recovery of penalties and interest; debt of motor carrier; lien; preference.
§ 5220 Failure to pay tax; determination; redetermination; review.
§ 5221 Penalties.
§ 5222 Availability of records of other agencies; exchange of information with other jurisdictions.
§ 5223 Regulations; promulgation by Secretary of Transportation.
§ 5224 Exempt vehicles; carriers.
§ 5225 Exemption; reciprocal agreements.
§ 5226 Failure to comply with other statutes.
§ 5227 Collection of bad checks; service charge; interest.
§ 5228 Moneys erroneously collected.
§ 5229 Cooperative agreements between states.