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41 chapters · 626 sections in this title.
30 Del. C. § 5176. Refund of taxes, fees, penalties, or interest erroneously or illegally collected.
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§ 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 …
30 Del. C. § 5177. Administration.
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§ 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 Departmen…
30 Del. C. § 5178. Procedure for exempt sales of aviation jet fuel.
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§ 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 do…
30 Del. C. § 5179. Violations; penalties; enforcement.
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§ 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) Knowi…