The application referred to in § 5103 of this title, in proper form having been accepted for filing, the filing fee paid and the bond having been accepted and approved, the Department of Transportation shall, except as provided in this chapter, issue to such distributor a license to transact business as a distributor in this State. Such license shall expire on June 30 next following. Every distributor desiring to continue as a distributor shall apply for and procure a license before July 1 each year. Each distributor shall be assigned a license number upon qualifying for a license under this subchapter.
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.