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