Chapter

Motor Carriers Fuel Purchase Law

Del. Code tit. 30, § 5201— Short title
Del. Code tit. 30, § 5202— Definitions
Del. Code tit. 30, § 5203— Rate of tax
Del. Code tit. 30, § 5204— Credit for motor fuel tax payment
Del. Code tit. 30, § 5205— Tax due date
Del. Code tit. 30, § 5206— Deposits of revenue
Del. Code tit. 30, § 5207— Calculation of amount of fuel used in State
Del. Code tit. 30, § 5208— Report requirements; exemptions
Del. Code tit. 30, § 5209— Average consumption
Del. Code tit. 30, § 5210— Records
Del. Code tit. 30, § 5211— Vehicle marker; fee; penalty assessments payable by mail; victims’ compensation tax
Del. Code tit. 30, § 5212— Imposition of tax
Del. Code tit. 30, § 5213— Enforcement
Del. Code tit. 30, § 5214— Filing of bond; refund provisions
Del. Code tit. 30, § 5215— False statements; penalties
Del. Code tit. 30, § 5216— Departure or removal of property from State or discontinuing business; arbitrary assessment
Del. Code tit. 30, § 5217— Failure to report or pay tax; penalty; interest
Del. Code tit. 30, § 5218— Time for payment of taxes, penalties and interest; additional penalty
Del. Code tit. 30, § 5219— Manner of payment and recovery of penalties and interest; debt of motor carrier; lien; preference
Del. Code tit. 30, § 5220— Failure to pay tax; determination; redetermination; review
Del. Code tit. 30, § 5221— Penalties
Del. Code tit. 30, § 5222— Availability of records of other agencies; exchange of information with other jurisdictions
Del. Code tit. 30, § 5223— Regulations; promulgation by Secretary of Transportation
Del. Code tit. 30, § 5224— Exempt vehicles; carriers
Del. Code tit. 30, § 5225— Exemption; reciprocal agreements
Del. Code tit. 30, § 5226— Failure to comply with other statutes
Del. Code tit. 30, § 5227— Collection of bad checks; service charge; interest
Del. Code tit. 30, § 5228— Moneys erroneously collected
Del. Code tit. 30, § 5229— Cooperative agreements between states