Delaware Code
Chapter 52. MOTOR CARRIERS FUEL PURCHASE LAW
§ 5220. Failure to pay tax; determination; redetermination; review.

(a) If any person shall fail to pay any tax imposed by this chapter for which the person is liable, the Secretary of Transportation is authorized and empowered to make a determination of additional tax and interest due by such person based upon any information within the Secretary's possession or that shall come into the Secretary's possession. All of such determinations shall be made so that notice thereof shall reach the parties against whom made within 3 years after the due date of the tax.
(b) Promptly after the date of such determination, the Secretary of Transportation shall send, by certified mail, a copy thereof to the person against whom it was made. Within 60 days after the date upon which the copy of any such determination was mailed, such person may file with the Secretary of Transportation a petition for redetermination of such taxes. Every petition for redetermination shall state specifically the reasons which the petitioner believes entitle the petitioner to such redetermination and it shall be supported by affidavit that it is not made for the purpose of delay and that the facts set forth are true and correct. It shall be the duty of the Secretary of Transportation within 90 days after the date of any determination to dispose of any petition for redetermination. Notice of the action taken upon any petition for redetermination shall be given to the petitioner promptly after the date of redetermination by the Secretary of Transportation.
(c) Any person shall have the right to review by the Secretary of Transportation and appeal to the Superior Court of this 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.