Delaware Code
Subchapter I. Gasoline
§ 5103. License for distributor of gasoline; requirement, application, bond and fee.

(a) No distributor shall receive, use, sell or distribute any gasoline or engage in business within this State unless such distributor is the holder of an uncancelled license issued by the Department of Transportation to engage in such business. To procure such license, a distributor shall file with the Department an application under oath and in such form as the Department may prescribe, setting forth:

(1) The name under which the distributor will transact business within the State;
(2) The location, with street number address of its principal office or place of business within this State; and
(3) The name and complete residence address of the owner or the names and addresses of the partners, if such distributor is a partnership, or the names and addresses of the principal officers, if such distributor is a corporation or association; and if such distributor is a corporation organized under the laws of another state, territory or country or the laws of the United States, it shall also file with such application a certified copy of the certificate issued by the Secretary of State of Delaware showing that such corporation is authorized to transact business in the State.
(b) Upon the filing of an application for a license, and concurrently therewith, a bond of the character stipulated and in the amount provided for in § 5107 of this title shall be filed with the Department of Transportation. No license shall be issued upon any application unless accompanied by such bond.
(c) Upon the filing of the application for a license, a filing fee of $10 shall be paid to the Department of Transportation.
(d) As a condition of their license, distributors shall make the required loan payments for themselves or their retailer customers who:

(1) Participate in the Small Retail Gasoline Station Assistance Loan Fund, established in Chapter 74 of Title 7; and
(2) Provide these funds to the distributor.

Structure Delaware Code

Delaware Code

Title 30 - State Taxes

Chapter 51. MOTOR FUEL TAX

Subchapter I. Gasoline

§ 5101. Definitions.

§ 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.

§ 5116. Estimate by Department of Transportation in absence of tax report; redetermination of assessment.

§ 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.

§ 5126. Exchange of information among the states.

§ 5128. Penalties.

§ 5129. Collection of bad checks; service charge; interest.