§ 5140. Prohibiting use of dyed diesel fuel on highways; Violations and penalties.
§ 5140. Prohibiting use of dyed diesel fuel on highways; Violations and penalties. (a) Notices with respect to dyed diesel fuel. — (1) A notice, stating: “dyed diesel fuel, nontaxable use only, penalty for taxable use” shall be: a. Provided by the terminal operator to any person that receives dyed diesel fuel at a terminal […]
§ 5180. Deposit of aviation jet fuel tax proceeds.
§ 5180. Deposit of aviation jet fuel tax proceeds. (a) The Department shall deposit all aviation jet fuel tax collected under this subchapter to the credit of the Transportation Trust Fund, established in Title 2, for the purpose of supporting the Department’s responsibilities concerning aviation in this State. (b) The Department shall file a report […]
§ 5161. Definitions.
§ 5161. Definitions. As used in this subchapter: (1) “Municipality” means any incorporated city or town having been in existence for a period of 1 year. (2) “Municipal Street Aid Fund” means the funds set up under this subchapter from money received under this subchapter. (3) “Street improvements” means construction, reconstruction, repair and maintenance of […]
§ 5162. Appropriations paid through State Treasurer.
§ 5162. Appropriations paid through State Treasurer. (a) There shall be appropriated annually to municipalities within the State beginning in the State’s 1998 fiscal year and each subsequent year thereafter in conjunction with, under, and as a portion of, the Delaware Transportation Trust Fund within the Capital Transportation Program, a sum in the amount as […]
§ 5163. Time and method of computation.
§ 5163. Time and method of computation. (a) The Department of Transportation shall compute annually no later than 15 calendar days from the adoption of the Bond and Capital Improvements Act by the General Assembly of each year or at the end of the state fiscal year the moneys due each participating municipality from the […]
§ 5164. Certification of Secretary of Transportation; time for payment.
§ 5164. Certification of Secretary of Transportation; time for payment. The Department of Transportation shall forward to the Secretary of Transportation within 20 days after each annual computation a certification as to the sum of money due each municipality from the state Municipal Street Aid Fund. Such certification shall be used by the Secretary to […]
§ 5165. Expenditures of funds by municipalities; records, audits and regulations of municipalities.
§ 5165. Expenditures of funds by municipalities; records, audits and regulations of municipalities. (a) Each municipality shall keep an accounting of all funds received from the state municipal aid fund and may expend such funds as follows: (1) An amount not exceeding 30% of the annual grant may be used for the following purposes: a. […]
§ 5166. Unauthorized expenditures; personal liability.
§ 5166. Unauthorized expenditures; personal liability. (a) No municipal official or employee shall authorize, direct or permit the expenditure of money from any Municipal Street Aid Fund for any purpose except those specifically authorized by this subchapter. Any municipal official or employee who violates this section shall be personally liable to the extent of the […]
§ 5171. Definitions.
§ 5171. Definitions. As used in this subchapter: (1) “Aviation jet fuel” means fuel designed for use in the operation of jet or turbo-prop aircraft, and sold or used for that purpose. (2) “Licensed aviation jet fuel supplier” means any wholesale seller or distributor of aviation jet fuel that has procured a license from the […]
§ 5172. Aviation jet fuel tax.
§ 5172. Aviation jet fuel tax. (a) A tax of 5 cents per gallon, computed in the same manner and subject to the same limitations as the tax rate established for gasoline in § 5110 of this title, is levied and imposed on the sale or delivery of aviation jet fuel by a licensed aviation […]