The tax imposed by this chapter shall be paid by each motor carrier quarterly to the Department of Transportation on or before April 30, July 31, October 31 and January 31 of each year and calculated upon the amount of motor fuel used in its operations on highways within this State by each such carrier during the quarter ending with the last day of the preceding month.
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.