Delaware Code
Chapter 52. MOTOR CARRIERS FUEL PURCHASE LAW
§ 5206. Deposits of revenue.

All taxes, fees, penalties and interest received by the State under this chapter, as amended, shall be deposited, not later than the close of the business day next following such receipt, to the credit of the Delaware Transportation Authority pursuant to Chapters 13 and 14 of Title 2, as amended, and any resolution or indenture of the Delaware Transportation Authority, authorizing the issuance of bonds to finance the costs of transportation facilities described in said title, to be used to finance the costs of roads, highways and other transportation facilities and not to defray the expenses and obligations of the general government of the State.

Structure Delaware Code

Delaware Code

Title 30 - State Taxes

Chapter 52. MOTOR CARRIERS FUEL PURCHASE LAW

§ 5201. Short title.

§ 5202. Definitions.

§ 5203. Rate of tax.

§ 5204. Credit for motor fuel tax payment.

§ 5205. Tax due date.

§ 5206. Deposits of revenue.

§ 5207. Calculation of amount of fuel used in State.

§ 5208. Report requirements; exemptions.

§ 5209. Average consumption.

§ 5210. Records.

§ 5211. Vehicle marker; fee; penalty assessments payable by mail; victims' compensation tax.

§ 5212. Imposition of tax.

§ 5213. Enforcement.

§ 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.

§ 5219. Manner of payment and recovery of penalties and interest; debt of motor carrier; lien; preference.

§ 5220. Failure to pay tax; determination; redetermination; review.

§ 5221. Penalties.

§ 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.

§ 5228. Moneys erroneously collected.

§ 5229. Cooperative agreements between states.