The distributor's taxable sales shall, for the purpose of this chapter, include all gasoline delivered to retail dealers, including gasoline delivered to retail outlets on consignment or to retail outlets owned or operated by the distributor.
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.