Title 30 — State Taxes
40 chapters · 199 sections in this title.
30 Del. C. § 5201. Short title.
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§ 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;
30 Del. C. § 5202. Definitions.
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§ 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 te…
30 Del. C. § 5203. Rate of tax.
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§ 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 D…
30 Del. C. § 5204. Credit for motor fuel tax payment.
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§ 5204. Credit for motor fuel tax payment. (a) Every motor carrier subject to the tax imposed by this chapter shall be entitled to a credit on such tax equivalent to the rate per gallon of the Delaware tax which is currently in effect on all gasoline or other motor fuel purchased…
30 Del. C. § 5205. Tax due date.
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§ 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 hi…
30 Del. C. § 5206. Deposits of revenue.
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§ 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…
30 Del. C. § 5207. Calculation of amount of fuel used in State.
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§ 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…
30 Del. C. § 5208. Report requirements; exemptions.
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§ 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 …
30 Del. C. § 5209. Average consumption.
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§ 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 con…
30 Del. C. § 5210. Records.
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§ 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 …
30 Del. C. § 5211. Vehicle marker; fee; penalty assessments payable by mail; victims’ compensation tax.
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§ 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 identificatio…
30 Del. C. § 5212. Imposition of tax.
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§ 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;
30 Del. C. § 5213. Enforcement.
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§ 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; 5…
30 Del. C. § 5214. Filing of bond; refund provisions.
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§ 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 beco…
30 Del. C. § 5215. False statements; penalties.
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§ 5215. False statements; penalties. Any person who wilfully and knowingly makes, publishes, delivers or utters a false statement orally, or in writing, or in the form of a receipt for the sale of motor fuel, for the purpose of obtaining or attempting to obtain, or to assist any …
30 Del. C. § 5216. Departure or removal of property from State or discontinuing business; arbitrary assessment.
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§ 5216. Departure or removal of property from State or discontinuing business; arbitrary assessment. If the Department of Transportation ascertains that a person decides quickly to depart from this State, or to remove therefrom the person’s property, or any property used by the p…
30 Del. C. § 5217. Failure to report or pay tax; penalty; interest.
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§ 5217. Failure to report or pay tax; penalty; interest. When any motor carrier fails to file a report within the time prescribed by this chapter for the filing thereof, the motor carrier shall pay as a penalty for each day thereafter, Saturdays, Sundays and other legal holidays …
30 Del. C. § 5218. Time for payment of taxes, penalties and interest; additional penalty.
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§ 5218. Time for payment of taxes, penalties and interest; additional penalty. All taxes, penalties and interest assessed pursuant to this chapter, unless earlier payment is provided in this chapter, shall be paid within 30 days after notice and demand shall have been mailed to t…
30 Del. C. § 5219. Manner of payment and recovery of penalties and interest; debt of motor carrier; lien; preference.
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§ 5219. Manner of payment and recovery of penalties and interest; debt of motor carrier; lien; preference. (a) All penalties and interest when imposed under this chapter shall be payable to and recoverable by the Secretary of Transportation in the same manner as if they were part…
30 Del. C. § 5220. Failure to pay tax; determination; redetermination; review.
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§ 5220. Failure to pay tax; determination; redetermination; review. (a) If any person shall fail to pay any tax imposed by this chapter for which the person is liable, the Secretary of Transportation is authorized and empowered to make a determination of additional tax and intere…
30 Del. C. § 5221. Penalties.
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§ 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 p…
30 Del. C. § 5222. Availability of records of other agencies; exchange of information with other jurisdictions.
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§ 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 determin…
30 Del. C. § 5223. Regulations; promulgation by Secretary of Transportation.
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§ 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. La…
30 Del. C. § 5224. Exempt vehicles; carriers.
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§ 5224. Exempt vehicles; carriers. (a) Nothing in this chapter shall apply to any vehicle operated by or on behalf of any department, board, bureau or commission of this State, or any political subdivision thereof, or any quasi-governmental authority of which this State is a part…
30 Del. C. § 5225. Exemption; reciprocal agreements.
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§ 5225. Exemption; reciprocal agreements. This chapter shall not apply to motor vehicles bearing the registration plates of any other state which does not impose a tax, license or fee upon motor vehicles bearing valid registration plates of this State. The Secretary of Transporta…
30 Del. C. § 5226. Failure to comply with other statutes.
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§ 5226. Failure to comply with other statutes. Any motor carrier who fails to comply with the requirements of Chapter 51 of this title, also administered by the Department, shall be subject to withholding, suspension or revocation of motor carrier operating privileges as provided…
30 Del. C. § 5227. Collection of bad checks; service charge; interest.
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§ 5227. Collection of bad checks; service charge; interest. If a check received in payment of moneys due the Department under this chapter shall be returned to the Department by the maker’s bank because of insufficient funds, closed account, stopped payment or any other reason, t…
30 Del. C. § 5228. Moneys erroneously collected.
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§ 5228. Moneys erroneously collected. In the event that any fees, taxes, penalties or interest imposed by this chapter shall have been erroneously collected from the motor carrier, the Department of Transportation may, upon request of the motor carrier, permit such motor carrier …
30 Del. C. § 5229. Cooperative agreements between states.
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§ 5229. Cooperative agreements between states. (a) The Secretary of the Department of Transportation may enter into cooperative agreements with other states, for exchange of information and auditing of users of motor fuels used in fleets of motor vehicles operated or intended to …