Delaware Code
Chapter 51. MOTOR FUEL TAX
Subchapter II. Special Fuel

§ 5131. Definitions. - As used in this chapter: (1) “A program to demonstrate...

§ 5132. Tax imposed. - (a) There is hereby levied and imposed a tax of...

§ 5133. Exemptions. - (a) The tax imposed by this chapter shall not apply...

§ 5134. Special fuel license; bond. - (a) Required. — It shall be unlawful for any person...

§ 5135. Records. - (a) Preparation of records. — For each location where special...

§ 5136. Monthly reports and payments. - (a) Reports. — For the purpose of determining the amount...

§ 5137. Refund of taxes erroneously or illegally collected. - In the event that any taxes, penalties or interest imposed...

§ 5138. Administration. - (a) Rules and regulations. — The Department of Transportation shall...

§ 5139. Violations and penalties; enforcement. - (a) Acts forbidden. — It shall be unlawful for any...

§ 5140. Prohibiting use of dyed diesel fuel on highways; Violations and penalties. - (a) Notices with respect to dyed diesel fuel. — (1)...