§ 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 […]
§ 5176. Refund of taxes, fees, penalties, or interest erroneously or illegally collected.
§ 5176. Refund of taxes, fees, penalties, or interest erroneously or illegally collected. (a) If any taxes, fees, penalties, or interest imposed under this subchapter have been erroneously or illegally collected from a licensed aviation jet fuel supplier, the Department may do 1 of the following: (1) Permit the supplier to take credit against a […]
§ 5177. Administration.
§ 5177. Administration. (a) Rules and regulations. — The Department shall enforce this subchapter, and may prescribe, adopt, and enforce reasonable rules and regulations relating to the administration and enforcement of this subchapter. (b) Examination of records. — The Department may examine the records of licensed aviation jet fuel suppliers and make such other investigations […]
§ 5178. Procedure for exempt sales of aviation jet fuel.
§ 5178. Procedure for exempt sales of aviation jet fuel. (a) A sale made to an entity exempt from taxation under § 5172(b) of this title must be documented as part of the reporting and payment procedures in § 5175 of this title. (b) All of the following must be included in the documentation required […]
§ 5179. Violations; penalties; enforcement.
§ 5179. Violations; penalties; enforcement. (a) Acts forbidden. — It is unlawful for a person to do any of the following: (1) Refuse or knowingly and intentionally fail to make and file any statement required by this subchapter in the manner or within the time required. (2) Knowingly and with intent to evade or to […]
§ 5140. Prohibiting use of dyed diesel fuel on highways; Violations and penalties.
§ 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 […]
§ 5180. Deposit of aviation jet fuel tax proceeds.
§ 5180. Deposit of aviation jet fuel tax proceeds. (a) The Department shall deposit all aviation jet fuel tax collected under this subchapter to the credit of the Transportation Trust Fund, established in Title 2, for the purpose of supporting the Department’s responsibilities concerning aviation in this State. (b) The Department shall file a report […]