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Delaware Code

52

Del. Code Ann. tit. 30, ch. 52

Motor Carriers Fuel Purchase Law

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