Every motor carrier shall pay a road tax equivalent to the rate per gallon of the Delaware liquid fuels tax which is currently in effect, calculated on the amount of motor fuel used in its operations on highways within this State.
Structure Delaware Code
Chapter 52. MOTOR CARRIERS FUEL PURCHASE LAW
§ 5204. Credit for motor fuel tax payment.
§ 5207. Calculation of amount of fuel used in State.
§ 5208. Report requirements; exemptions.
§ 5211. Vehicle marker; fee; penalty assessments payable by mail; victims' compensation tax.
§ 5214. Filing of bond; refund provisions.
§ 5215. False statements; penalties.
§ 5216. Departure or removal of property from State or discontinuing business; arbitrary assessment.
§ 5217. Failure to report or pay tax; penalty; interest.
§ 5218. Time for payment of taxes, penalties and interest; additional penalty.
§ 5220. Failure to pay tax; determination; redetermination; review.
§ 5222. Availability of records of other agencies; exchange of information with other jurisdictions.
§ 5223. Regulations; promulgation by Secretary of Transportation.
§ 5224. Exempt vehicles; carriers.
§ 5225. Exemption; reciprocal agreements.
§ 5226. Failure to comply with other statutes.
§ 5227. Collection of bad checks; service charge; interest.