§ 5131. Definitions. As used in this chapter: (1) “A program to demonstrate commercial feasibility of alternatively fueled vehicles” means testing programs, pilot programs, demonstration programs and other programs in which data is being collected on fuel economy, performance and air emissions of vehicles primarily propelled by fuels other than gasoline, reformulated gasoline, diesel fuel, […]
§ 5132. Tax imposed. (a) There is hereby levied and imposed a tax of 22 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, as amended, on the sale or delivery of special fuel to any special […]
§ 5133. Exemptions. (a) The tax imposed by this chapter shall not apply to special fuel sold and delivered to and used by the following persons: (1) The United States or any governmental agencies thereof; (2) The State and every political subdivision thereof; (3) Volunteer fire companies in any of their official vehicles and veterans’ […]
§ 5134. Special fuel license; bond. (a) Required. — It shall be unlawful for any person to act as a special fuel dealer in this State unless such person is the holder of a valid special fuel dealer’s license issued by the Department. Except for special fuel which is delivered by a special fuel dealer […]
§ 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 […]
§ 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 […]
§ 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 […]
§ 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 […]
§ 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 […]
§ 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 […]
