§ 5101. Definitions. As used in this chapter: (1) “Aviation gasoline” is gasoline manufactured and distributed exclusively for use in internal combustion aircraft engines. (2) “Department” means Department of Transportation. (3) “Distributor” includes any person, association of persons, firm or corporation, wherever resident or located, who imports or causes to be imported into the State […]
§ 5102. License for retail sale of gasoline; requirement, issuance, term, fee and display. Every person engaged in the retail sale of gasoline shall, before engaging in such business, procure from the Department of Transportation a license for each establishment operated by such person. Such license shall be issued by the Department and shall expire […]
§ 5103. License for distributor of gasoline; requirement, application, bond and fee. (a) No distributor shall receive, use, sell or distribute any gasoline or engage in business within this State unless such distributor is the holder of an uncancelled license issued by the Department of Transportation to engage in such business. To procure such license, […]
§ 5104. Issuance of distributor’s license; term of license. The application referred to in § 5103 of this title, in proper form having been accepted for filing, the filing fee paid and the bond having been accepted and approved, the Department of Transportation shall, except as provided in this chapter, issue to such distributor a […]
§ 5105. Refusal of distributor’s license; grounds. If any application for a license to transact business as a distributor in this State shall be filed by any person whose license shall at any time theretofore have been cancelled for cause, or in case the Department of Transportation shall be of the opinion that the application […]
§ 5106. Assignability of distributor’s license. The license issued under this subchapter by the Department of Transportation shall not be assignable and is valid only for the distributor in whose name it was issued. 30 Del. C. 1953, § 5106; 54 Del. Laws, c. 107; 57 Del. Laws, c. 741, § 24B; 59 Del. Laws, […]
§ 5107. Bond of licensed distributor. (a) Every distributor shall file with the Department of Transportation a bond in the approximate sum of 3 times the average monthly gasoline tax due or estimated to be due by such distributor under the existing law of the State. In no case shall such bond be less than […]
§ 5108. Revocation, cancellation and surrender of license and bond. The Department of Transportation may revoke the license of any distributor for reasonable cause. Before revoking any such license the Department shall notify the distributor to show cause within 60 days of the date of the notice why such license should not be revoked; provided, […]
§ 5109. Records of Department of Transportation. The Department of Transportation shall keep and file all applications and bonds with an alphabetical index thereof, together with a record of all licensed distributors. 30 Del. C. 1953, § 5109; 54 Del. Laws, c. 107; 57 Del. Laws, c. 741, § 24B; 59 Del. Laws, c. 216, […]
§ 5110. Levy and rate of tax; collection. (a) There is hereby levied and imposed for the state fiscal year commencing August 1, 1981, a tax of 11 cents per gallon on all gasoline which is sold or used in the State. For each state fiscal year thereafter, the rate of such tax per gallon […]
§ 5111. Exempt sales of gasoline. (a) The tax imposed by this chapter shall not apply to gasoline: (1) Sold and delivered to and used by the United States or any of the governmental agencies thereof; (2) Sold or delivered under the protection of the interstate commerce clause of the Constitution of the United States; […]
§ 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, […]
§ 5113. Monthly reports of distributors. (a) On or before the twenty-fifth day of each calendar month, each distributor of gasoline shall file with the office of the Department of Transportation, a statement on a form prepared by the Department of Transportation, which shall show the quantity of gasoline on hand on the first and […]
§ 5114. Payment of tax by distributor. (a) At the time of rendering the statement required by § 5113(a) of this title, the distributor shall pay to the Department of Transportation the tax or taxes levied by this chapter on all gasoline sold and/or used within this State during the preceding calendar month. (b) Distributors […]
§ 5115. Penalties for failure to file reports or pay tax when due. When any distributor fails to file monthly reports with the Department of Transportation as required by § 5113 of this title or when such distributor fails to pay the Department the amount of taxes due to this State as required by § […]
§ 5116. Estimate by Department of Transportation in absence of tax report; redetermination of assessment. (a) Whenever any distributor neglects or refuses to make and file any report for any calendar month as required by this chapter or files an incorrect or fraudulent report, the Department of Transportation shall determine, from any information obtainable in […]
§ 5117. Collection by Department of Transportation of delinquent taxes. If any distributor shall be in default for more than 10 days in payment of any taxes and/or penalties thereon payable under the terms of this chapter, the Department of Transportation may issue a warrant under its official seal, and signed by its Chairperson, directed […]
§ 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. 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. (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 […]
