Delaware Code
Subchapter I. Gasoline
§ 5129. Collection of bad checks; service charge; interest.

If a check received in payment of moneys due the Department under this chapter shall be returned to the Department by the maker's bank because of insufficient funds, closed account, stopped payment or any other reason, there shall be imposed upon the maker a service charge of $10 and interest at the rate of 1% per month, or fraction thereof, shall accrue on the tax, if any, from the date such tax was due to be paid. A statement shall be sent to the maker demanding payment within 15 days of the original amount of the check plus the added service charge, interest, if any, and the cost of the postage incurred in mailing the statement. Failure of the maker to respond to the demand within 15 days shall constitute cause for the Department to suspend the maker's motor fuel license and 30 days thereafter, to revoke the maker's motor fuel license.

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.