(a) The record of all purchases, receipts, sales, distribution and use of gasoline of every distributor or retailer shall at all times during the business hours of the day be subject to inspection by the Department of Transportation or by any agent or employee duly authorized by it.
(b) The Department shall make an inspection of the records of all purchases, receipts, sales, distribution and use of gasoline of every distributor or retailer to the extent deemed necessary by the Secretary, by or through such agent or employee as may be duly authorized by it, for the purpose of ascertaining whether the distributors or retailers are complying with this chapter. If it is found that the distributors or retailers are not complying with this chapter, the Department shall report to the Attorney General in what respects the distributors or retailers are failing to so comply with this chapter.
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.