Every person engaged in the retail sale of gasoline shall, before engaging in such business, procure from the Department of Transportation a license for each establishment operated by such person. Such license shall be issued by the Department and shall expire on June 30 next following, subject to such reasonable regulations as the Department shall provide. Every person desiring to continue to engage in the retail sale of gasoline shall annually thereafter on July 1 procure from the Department a license for such establishment operated by such person, which shall expire on June 30 next following, subject to such reasonable regulations as the Department shall provide. A license fee of $5.00 shall be paid for the issuing of every such license and the Department shall supply a certificate, which the licensee shall publicly display in a manner to be regulated by the Department. Retailers participating in the Small Retail Gasoline Station Assistance Loan Fund established in Chapter 74 of Title 7, must, as a condition of their license, make their loan payments as prescribed therein; if their fuel supplier is not a distributor licensed under this chapter, then the retailer must file its own fuel tax return with the Department of Transportation for this purpose.
Structure Delaware Code
§ 5102. License for retail sale of gasoline; requirement, issuance, term, fee and display.
§ 5103. License for distributor of gasoline; requirement, application, bond and fee.
§ 5104. Issuance of distributor's license; term of license.
§ 5105. Refusal of distributor's license; grounds.
§ 5106. Assignability of distributor's license.
§ 5107. Bond of licensed distributor.
§ 5108. Revocation, cancellation and surrender of license and bond.
§ 5109. Records of Department of Transportation.
§ 5110. Levy and rate of tax; collection.
§ 5111. Exempt sales of gasoline.
§ 5112. Distributor's taxable sales of gasoline; what is included.
§ 5113. Monthly reports of distributors.
§ 5114. Payment of tax by distributor.
§ 5115. Penalties for failure to file reports or pay tax when due.
§ 5117. Collection by Department of Transportation of delinquent taxes.
§ 5118. Rules and regulations.
§ 5119. Deposit of receipts by Department of Transportation.
§ 5120. Refunds of motor fuel taxes.
§ 5121. Reports from carriers transporting gasoline; penalty for failure to file report; appeal.
§ 5122. Retention of records by distributors or retailers; penalties.
§ 5123. Inspection of records.
§ 5124. Discontinuance, sale or transfer of business by distributor or retailer; penalties.
§ 5125. Delivery from tank truck to motor vehicle; penalty.