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  2. U.S. State Codes
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  4. Delaware
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  6. Title 30 - State Taxes
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  8. Chapter 52. Motor Carriers Fuel Purchase Law


Chapter 52. Motor Carriers Fuel Purchase Law


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