Delaware Code
Subchapter II. Small Retail Gasoline Station Assistance Program
§ 7424. Loan payment mechanism; prepayment and security options.

(a) Except as provided in subsection (b) of this section, small stations shall make their loan payments under this program through a surcharge of not less than $0.01 per gallon for each gallon for which fuel taxes are assessed, to be paid with the fuel tax returns filed each month by themselves or their distributors/suppliers on their behalf, pursuant to the provisions of Chapter 51 of Title 30. The surcharge is not to be treated as a fuel tax payment, and will be applied to the credit of the small station on the unpaid balance of principal and interest on the loan.
(b) In addition to the payment mechanism set forth in subsection (a) of this section, as well as other methods of secured repayment provided for pursuant to § 7422(b) of this title, small stations may also make larger loan payments through other mechanisms approved under § 7422(b) of this title, to enable the small station to prepay the loan without penalty.