Delaware Code
Subchapter I. General Provisions
§ 401. Power of Secretary to make agreements with other states; general character; conditions.

(a) The Secretary of Transportation may enter into an agreement or arrangement with the duly authorized representatives of another jurisdiction, granting to vehicles or to owners of vehicles which are properly registered or licensed in such jurisdiction and for which evidence of compliance is supplied benefits, privileges and exemptions from the payment, wholly or partially, of any taxes, fees or other charges imposed upon such vehicles or owners with respect to the operation or ownership of such vehicles under the laws of this State. Such an agreement or arrangement shall provide that vehicles properly registered or licensed in this State when operated upon highways of such other jurisdiction shall receive exemptions, benefits and privileges of a similar kind or to a similar degree as are extended to vehicles properly registered or licensed in such jurisdiction when operated in this State. Each such agreement or arrangement shall, in the judgment of the Secretary of Transportation, be in the best interest of this State and the citizens thereof and shall be fair and equitable to this State and the citizens thereof and all of the same shall be determined on the basis and recognition of the benefits which accrue to the economy of this State from the uninterrupted flow of commerce.
(b) The Secretary of Transportation may enter into an agreement or arrangement with the duly authorized representatives of another jurisdiction, granting to licensed drivers who are properly licensed in such jurisdictions and for which evidence of compliance is supplied benefits, privileges and exemptions of a similar kind or to a similar degree as are extended to drivers properly licensed in this State.
Each such agreement or arrangement shall, in the judgment of the Secretary of Transportation, be in the best interest of this State and the citizens thereof and all of the same shall be determined on the basis and recognition of the benefits which accrue to the economy of this State from the uninterrupted flow of commerce.