§ 5201. Short title.
§ 5201. Short title. This chapter shall be known and may be cited as the “Motor Carriers Fuel Purchase Law.” 30 Del. C. 1953, § 5201; 57 Del. Laws, c. 496, § 1;
§ 5202. Definitions.
§ 5202. Definitions. As used in this chapter: (1) “Department” means Department of Transportation. (2) “Highway” means the Delaware Turnpike and every way or place, of whatever nature, open to the use of the public as a matter of right for the purposes of vehicular travel. The term “highway” shall not be deemed to include […]
§ 5203. Rate of tax.
§ 5203. Rate of tax. Every motor carrier shall pay a road tax equivalent to the rate per gallon of the Delaware liquid fuels tax which is currently in effect, calculated on the amount of motor fuel used in its operations on highways within this State. 30 Del. C. 1953, § 5203; 57 Del. Laws, […]
§ 5204. Credit for motor fuel tax payment.
§ 5204. Credit for motor fuel tax payment. (a) Every motor carrier subject to the tax imposed by this chapter shall be entitled to a credit on such tax equivalent to the rate per gallon of the Delaware tax which is currently in effect on all gasoline or other motor fuel purchased by such carrier […]
§ 5205. Tax due date.
§ 5205. Tax due date. The tax imposed by this chapter shall be paid by each motor carrier quarterly to the Department of Transportation on or before April 30, July 31, October 31 and January 31 of each year and calculated upon the amount of motor fuel used in its operations on highways within this […]
§ 5206. Deposits of revenue.
§ 5206. Deposits of revenue. All taxes, fees, penalties and interest received by the State under this chapter, as amended, 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 Chapters 13 and 14 of Title 2, as amended, […]
§ 5207. Calculation of amount of fuel used in State.
§ 5207. Calculation of amount of fuel used in State. The amount of gasoline or other motor fuel used in the operation of any motor carrier on highways within this State shall be such proportion of the total amount of such gasoline or other motor fuel used in its entire operations within and without this […]
§ 5208. Report requirements; exemptions.
§ 5208. Report requirements; exemptions. Every motor carrier subject to the tax imposed by this chapter shall on or before April 30, July 31, October 31 and January 31 of every year make to the Department of Transportation such reports of its operations during the quarter ending the last day of the preceding month as […]
§ 5209. Average consumption.
§ 5209. Average consumption. In the absence of adequate records or other evidence satisfactory to the Department of Transportation showing the number of miles operated by a motor carrier’s motor vehicles per gallon of motor fuel, any such motor vehicle shall be deemed to have consumed 1 gallon of motor fuel for each 5 miles […]
§ 5210. Records.
§ 5210. Records. Every motor carrier shall keep such records, in such form as the Department of Transportation reasonably may prescribe, as will enable the carrier to report and enable the Department of Transportation to determine the total number of over-the-road miles traveled by its entire fleet of motor vehicles, the total number of over-the-road […]
§ 5211. Vehicle marker; fee; penalty assessments payable by mail; victims’ compensation tax.
§ 5211. Vehicle marker; fee; penalty assessments payable by mail; victims’ compensation tax. (a) The Department of Transportation shall provide an identification marker and registration card to every motor vehicle operated within this State by the motor carrier. The identification marker must be affixed to the vehicle in an easily visible position and the registration […]
§ 5212. Imposition of tax.
§ 5212. Imposition of tax. The taxes imposed on motor carriers by this chapter are in addition to any taxes of whatever character imposed on such carriers by any other provision of law. 30 Del. C. 1953, § 5212; 57 Del. Laws, c. 496, § 1;
§ 5213. Enforcement.
§ 5213. Enforcement. The Delaware State Police is authorized and directed to assist in the enforcement of this chapter, and the police officers of any political subdivision of this State are hereby authorized to assist in the enforcement of this chapter. 30 Del. C. 1953, § 5213; 57 Del. Laws, c. 496, § 1; 64 […]
§ 5214. Filing of bond; refund provisions.
§ 5214. Filing of bond; refund provisions. The Department of Transportation may require a motor carrier to provide a surety company bond, which at no time shall exceed the amount of $20,000, payable to this State and conditioned that the carrier will pay all taxes due and to become due under this chapter from the […]
§ 5215. False statements; penalties.
§ 5215. False statements; penalties. Any person who wilfully and knowingly makes, publishes, delivers or utters a false statement orally, or in writing, or in the form of a receipt for the sale of motor fuel, for the purpose of obtaining or attempting to obtain, or to assist any other person to obtain or attempt […]
§ 5216. Departure or removal of property from State or discontinuing business; arbitrary assessment.
§ 5216. Departure or removal of property from State or discontinuing business; arbitrary assessment. If the Department of Transportation ascertains that a person decides quickly to depart from this State, or to remove therefrom the person’s property, or any property used by the person in operations subject to this chapter, or to discontinue business, or […]
§ 5217. Failure to report or pay tax; penalty; interest.
§ 5217. Failure to report or pay tax; penalty; interest. When any motor carrier fails to file a report within the time prescribed by this chapter for the filing thereof, the motor carrier shall pay as a penalty for each day thereafter, Saturdays, Sundays and other legal holidays excluded, until the report is filed, the […]
§ 5218. Time for payment of taxes, penalties and interest; additional penalty.
§ 5218. Time for payment of taxes, penalties and interest; additional penalty. All taxes, penalties and interest assessed pursuant to this chapter, unless earlier payment is provided in this chapter, shall be paid within 30 days after notice and demand shall have been mailed to the carrier by the Department of Transportation. If such taxes, […]
§ 5219. Manner of payment and recovery of penalties and interest; debt of motor carrier; lien; preference.
§ 5219. Manner of payment and recovery of penalties and interest; debt of motor carrier; lien; preference. (a) All penalties and interest when imposed under this chapter shall be payable to and recoverable by the Secretary of Transportation in the same manner as if they were part of the tax imposed. (b) The taxes, fees, […]
§ 5220. Failure to pay tax; determination; redetermination; review.
§ 5220. Failure to pay tax; determination; redetermination; review. (a) If any person shall fail to pay any tax imposed by this chapter for which the person is liable, the Secretary of Transportation is authorized and empowered to make a determination of additional tax and interest due by such person based upon any information within […]