Delaware Code
Chapter 51. MOTOR FUEL TAX
Subchapter IV. Aviation Jet Fuel

§ 5171. Definitions. - As used in this subchapter: (1) “Aviation jet fuel” means...

§ 5172. Aviation jet fuel tax. - (a) A tax of 5 cents per gallon, computed in...

§ 5173. Jet fuel supplier's license; bond. - (a) License required. — It is unlawful for any person...

§ 5174. Records. - (a) Preparation of records. — Each licensed aviation jet fuel...

§ 5175. Monthly reports and payments. - (a) Reports. — (1) For the purpose of determining the...

§ 5176. Refund of taxes, fees, penalties, or interest erroneously or illegally collected. - (a) If any taxes, fees, penalties, or interest imposed under...

§ 5177. Administration. - (a) Rules and regulations. — The Department shall enforce this...

§ 5178. Procedure for exempt sales of aviation jet fuel. - (a) A sale made to an entity exempt from taxation...

§ 5179. Violations; penalties; enforcement. - (a) Acts forbidden. — It is unlawful for a person...

§ 5180. Deposit of aviation jet fuel tax proceeds. - (a) The Department shall deposit all aviation jet fuel tax...