§ 5308. License charges.
§ 5308. License charges. (a) Wholesale license. — For each wholesale license issued there must be paid to the Department of Finance a fee of $200. If a holder of a wholesale license sells or intends to sell tobacco products at 2 or more places of business, whether established or temporary, a separate license is […]
§ 5309. Application for license.
§ 5309. Application for license. (a) Every person desiring to engage in the sale of tobacco products at wholesale, retail, or by tobacco product vending machines within this State, except those persons who are exempt under § 5305(d) of this title, and every person desiring to become an affixing agent shall file an application for […]
§ 5310. Issuance of licenses; display.
§ 5310. Issuance of licenses; display. Upon approval of the application and payment of the fees, the Department shall issue the proper licenses for each place of business set forth in the application. Every license shall be conspicuously displayed at the place for which issued. 30 Del. C. 1953, § 5310; 54 Del. Laws, c. […]
§ 5311. Expiration of licenses.
§ 5311. Expiration of licenses. Every license shall expire on December 31 next succeeding the date upon which it was issued, unless sooner suspended, surrendered, revoked or renewed. 30 Del. C. 1953, § 5311; 54 Del. Laws, c. 296, § 1; 60 Del. Laws, c. 506, § 2;
§ 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 […]