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Reports of Department to distributors [Repealed].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