Delaware Code
Chapter 52. MOTOR CARRIERS FUEL PURCHASE LAW
§ 5227. Collection of bad checks; service charge; interest.

If a check received in payment of moneys due the Department under this chapter shall be returned to the Department by the maker's bank because of insufficient funds, closed account, stopped payment or any other reason, there shall be imposed upon the maker a service charge of $10 and interest at the rate of 1% per month, or fraction thereof, shall accrue on the tax, if any, from the date such tax was due to be paid. A statement shall be sent to the maker demanding payment within 15 days of the original amount of the check plus the added service charge, interest, if any, and the cost of the postage incurred in mailing the statement. Failure of the maker to respond to the demand within 15 days shall constitute cause for the Department to suspend the maker's operating privileges in this State and 30 days thereafter, to revoke the maker's operating privileges in 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.