§ 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 […]
§ 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, […]