(a) The records of any other state agency, board or commission, to the extent that the same may be pertinent to the administration and enforcement of this chapter and the determination of liability under this chapter, shall be available to the Secretary of Transportation.
(b) The Department of Transportation shall, upon request from the officials to whom are entrusted the enforcement of the motor carrier fuel use tax laws of any other state, the District of Columbia, the United States, its territories and possessions or the provinces of the Dominion of Canada, forward to any such officials any information which it may have relative to registration, tax reporting, audit findings and any other information concerning motor carrier operations in this State; provided, that such other governmental jurisdictions furnish like information to 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.