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Delaware Code

I

Gasoline

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truck to motor vehicle; penalty 5126Exchange of information among the states 5127Reports of Department to distributors [Repealed]5128Penalties 5129Collection of bad checks; service charge; interest