Subchapter

Gasoline

Del. Code tit. 30, § 5101— Definitions
Del. Code tit. 30, § 5102— License for retail sale of gasoline; requirement, issuance, term, fee and display
Del. Code tit. 30, § 5103— License for distributor of gasoline; requirement, application, bond and fee
Del. Code tit. 30, § 5104— Issuance of distributor’s license; term of license
Del. Code tit. 30, § 5105— Refusal of distributor’s license; grounds
Del. Code tit. 30, § 5106— Assignability of distributor’s license
Del. Code tit. 30, § 5107— Bond of licensed distributor
Del. Code tit. 30, § 5108— Revocation, cancellation and surrender of license and bond
Del. Code tit. 30, § 5109— Records of Department of Transportation
Del. Code tit. 30, § 5110— Levy and rate of tax; collection
Del. Code tit. 30, § 5111— Exempt sales of gasoline
Del. Code tit. 30, § 5112— Distributor’s taxable sales of gasoline; what is included
Del. Code tit. 30, § 5113— Monthly reports of distributors
Del. Code tit. 30, § 5114— Payment of tax by distributor
Del. Code tit. 30, § 5115— Penalties for failure to file reports or pay tax when due
Del. Code tit. 30, § 5116— Estimate by Department of Transportation in absence of tax report; redetermination of assessment
Del. Code tit. 30, § 5117— Collection by Department of Transportation of delinquent taxes
Del. Code tit. 30, § 5118— Rules and regulations
Del. Code tit. 30, § 5119— Deposit of receipts by Department of Transportation
Del. Code tit. 30, § 5120— Refunds of motor fuel taxes
Del. Code tit. 30, § 5121— Reports from carriers transporting gasoline; penalty for failure to file report; appeal
Del. Code tit. 30, § 5122— Retention of records by distributors or retailers; penalties
Del. Code tit. 30, § 5123— Inspection of records
Del. Code tit. 30, § 5124— Discontinuance, sale or transfer of business by distributor or retailer; penalties
Del. Code tit. 30, § 5125— Delivery from tank truck to motor vehicle; penalty
Del. Code tit. 30, § 5126— Exchange of information among the states
Del. Code tit. 30, § 5127— Reports of Department to distributors [Repealed]
Del. Code tit. 30, § 5128— Penalties
Del. Code tit. 30, § 5129— Collection of bad checks; service charge; interest