Delaware Code
Chapter 52. MOTOR CARRIERS FUEL PURCHASE LAW
§ 5212. Imposition of tax.

The taxes imposed on motor carriers by this chapter are in addition to any taxes of whatever character imposed on such carriers by any other provision of law.

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.