Delaware Code
Subchapter I. Gasoline
§ 5119. Deposit of receipts by Department of Transportation.

All money received by the Department of Transportation under this chapter shall be deposited, not later than the close of the business day next following such receipt, to the credit of the Delaware Transportation Authority pursuant to Chapter 13 of Title 2, as amended, and any resolution or indenture of the Delaware Transportation Authority, authorizing the issuance of bonds to finance the costs of transportation facilities described in said title, is to be used to finance the costs of roads, highways and other transportation facilities and not to defray the expenses and obligations of the general government of the State.

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.