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Home » US Law » 2022 Delaware Code » Title 30 - State Taxes » Part IV » Commodity Taxes » Chapter 51. MOTOR FUEL TAX » Subchapter I. Gasoline » § 5112. Distributor’s taxable sales of gasoline; what is included.
§ 5112. Distributor’s taxable sales of gasoline; what is included.

The distributor’s taxable sales shall, for the purpose of this chapter, include all gasoline delivered to retail dealers, including gasoline delivered to retail outlets on consignment or to retail outlets owned or operated by the distributor.

30 Del. C. 1953, § 5112;  54 Del. Laws, c. 107.;