41 chapters · 626 sections in this title.
30 Del. C. § 5201. Short title.
0.2K chars
§ 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.
2.9K chars
§ 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.
0.3K chars
§ 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.
3.4K chars
§ 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…