§ 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 […]
§ 5221. Penalties.
§ 5221. Penalties. Any person wilfully violating this chapter and not covered by any other penalty provision contained in this chapter, upon conviction, shall be sentenced to pay a fine not exceeding $500, or undergo imprisonment for a term not exceeding 1 year, or both. If the person convicted is a corporation, any imprisonment imposed […]
§ 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, […]
§ 5222. Availability of records of other agencies; exchange of information with other jurisdictions.
§ 5222. Availability of records of other agencies; exchange of information with other jurisdictions. (a) The records of any other state agency, board or commission, to the extent that the same may be pertinent to the administration and enforcement of this chapter and the determination of liability under this chapter, shall be available to the […]
§ 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 […]
§ 5223. Regulations; promulgation by Secretary of Transportation.
§ 5223. Regulations; promulgation by Secretary of Transportation. The Secretary of Transportation shall, from time to time, promulgate such regulations as may be necessary for the effective enforcement of this chapter. 30 Del. C. 1953, § 5223; 57 Del. Laws, c. 496, § 1; 58 Del. Laws, c. 467, § 3; 59 Del. Laws, c. […]
§ 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 […]