Delaware Code
Subchapter I. Gasoline
§ 5122. Retention of records by distributors or retailers; penalties.

(a) Each distributor or retailer shall maintain and keep, for a period of 3 years, such records of gasoline received, used, sold and/or delivered within this State by such distributor or retailer, together with invoices, bills of lading, and other pertinent records and papers as may be required by the Department of Transportation for the reasonable administration of this chapter.
(b) Whoever violates this section shall be fined not more than $1,000 and the costs of prosecution, or imprisoned not more than 1 year, or both.

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.