§ 5135. Records.
§ 5135. Records. (a) Preparation of records. — For each location where special fuel is delivered or placed into the fuel supply tank of a motor vehicle by a licensed special fuel dealer or a licensed special fuel user, said dealer or user making such delivery shall prepare and maintain such records as the Department […]
§ 5118. Rules and regulations.
§ 5118. Rules and regulations. The Department of Transportation may prescribe reasonable rules and regulations for the carrying out of this chapter and all forms of reports required by this chapter. 30 Del. C. 1953, § 5118; 54 Del. Laws, c. 107; 57 Del. Laws, c. 741, §§ 24B, 24C; 59 Del. Laws, c. 216, […]
§ 5136. Monthly reports and payments.
§ 5136. Monthly reports and payments. (a) Reports. — For the purpose of determining the amount of liability for the tax herein imposed, each licensee shall file with the Department of Transportation, on forms prescribed by the Department, a monthly tax report. Such report shall contain a declaration by the person making same to the […]
§ 5119. Deposit of receipts by Department of Transportation.
§ 5119. Deposit of receipts by Department of Transportation. All money received by the Department of Transportation under this chapter shall be deposited, not later than the close of the business day next following such receipt, to the credit of the Delaware Transportation Authority pursuant to Chapter 13 of Title 2, as amended, and any […]
§ 5137. Refund of taxes erroneously or illegally collected.
§ 5137. Refund of taxes erroneously or illegally collected. In the event that any taxes, penalties or interest imposed by this law have been erroneously or illegally collected from a licensee, the Department of Transportation may permit such licensee to take credit against a subsequent tax report for the amount of the erroneous or illegal […]
§ 5120. Refunds of motor fuel taxes.
§ 5120. Refunds of motor fuel taxes. (a) The Secretary of Transportation shall refund out of the General Fund of this State the tax paid on gasoline upon receipt of written authorization from the Department of Transportation so to do, which written authorization shall be given under the following conditions: (1) Gasoline used by any […]
§ 5138. Administration.
§ 5138. Administration. (a) Rules and regulations. — The Department of Transportation shall enforce this chapter, and may prescribe, adopt and enforce reasonable rules and regulations relating to the administration and enforcement thereof. (b) Examination of records. — The Department of Transportation may examine the records of special fuel dealers, special fuel users, special fuel […]
§ 5121. Reports from carriers transporting gasoline; penalty for failure to file report; appeal.
§ 5121. Reports from carriers transporting gasoline; penalty for failure to file report; appeal. (a) Every railroad company, suburban or interurban railroad company, pipeline company, water transportation company and common carrier transporting gasoline, either in interstate or in intrastate commerce, to points within this State, and every person, except distributors, transporting gasoline by whatever manner […]
§ 5139. Violations and penalties; enforcement.
§ 5139. Violations and penalties; enforcement. (a) Acts forbidden. — It shall be unlawful for any person to: (1) Refuse or knowingly and intentionally fail to make and file any statement required by this chapter in the manner or within the time required; (2) Knowingly and with intent to evade or to aid in the […]
§ 5122. Retention of records by distributors or retailers; penalties.
§ 5122. Retention of records by distributors or retailers; penalties. (a) Each distributor or retailer shall maintain and keep, for a period of 3 years, such records of gasoline received, used, sold and/or delivered within this State by such distributor or retailer, together with invoices, bills of lading, and other pertinent records and papers as […]