§ 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, […]
§ 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 […]
§ 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 […]
§ 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 […]
§ 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 […]
§ 5123. Inspection of records.
§ 5123. Inspection of records. (a) The record of all purchases, receipts, sales, distribution and use of gasoline of every distributor or retailer shall at all times during the business hours of the day be subject to inspection by the Department of Transportation or by any agent or employee duly authorized by it. (b) The […]
§ 5124. Discontinuance, sale or transfer of business by distributor or retailer; penalties.
§ 5124. Discontinuance, sale or transfer of business by distributor or retailer; penalties. (a) Whenever a person ceases to engage in business as a distributor or retailer within this State by reason of the discontinuance sale or transfer of the business of such distributor or retailer, the distributor or retailer shall notify the Department of […]
§ 5125. Delivery from tank truck to motor vehicle; penalty.
§ 5125. Delivery from tank truck to motor vehicle; penalty. The delivery of gasoline from a tank truck to the gasoline tank of a motor vehicle is prohibited except in cases of emergency. Whoever violates this section shall be fined not more than $50, or imprisoned not more than 30 days, or both. 30 Del. […]
§ 5126. Exchange of information among the states.
§ 5126. Exchange of information among the states. The Department of Transportation shall, upon request duly received from the officials to whom are entrusted the enforcement of the gasoline tax laws of any other state or the federal government, forward to such officials any information which it may have in its possession relative to the […]
§ 5128. Penalties.
§ 5128. Penalties. (a) Whoever violates any provision of this chapter, a penalty for which is not otherwise provided, or fails or refuses to pay the tax imposed by this chapter, or engages in business in this State as a distributor or retailer without being the holder of an uncancelled license to engage in such […]