§ 5129. Collection of bad checks; service charge; interest.
§ 5129. Collection of bad checks; service charge; interest. If a check received in payment of moneys due the Department under this chapter shall be returned to the Department by the maker’s bank because of insufficient funds, closed account, stopped payment or any other reason, there shall be imposed upon the maker a service charge […]
§ 5114. Payment of tax by distributor.
§ 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.
§ 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.
§ 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 […]
§ 5101. Definitions.
§ 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 […]
§ 5117. Collection by Department of Transportation of delinquent taxes.
§ 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 […]
§ 5102. License for retail sale of gasoline; requirement, issuance, term, fee and display.
§ 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.
§ 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.
§ 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.
§ 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 […]