Delaware Code
Subchapter I. Gasoline
§ 5109. Records of Department of Transportation.

The Department of Transportation shall keep and file all applications and bonds with an alphabetical index thereof, together with a record of all licensed distributors.

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.