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§ 5201. Short title. - This chapter shall be known and may be cited as...
§ 5202. Definitions. - As used in this chapter: (1) “Department” means Department of...
§ 5203. Rate of tax. - Every motor carrier shall pay a road tax equivalent to...
§ 5204. Credit for motor fuel tax payment. - (a) Every motor carrier subject to the tax imposed by...
§ 5205. Tax due date. - The tax imposed by this chapter shall be paid by...
§ 5206. Deposits of revenue. - All taxes, fees, penalties and interest received by the State...
§ 5207. Calculation of amount of fuel used in State. - The amount of gasoline or other motor fuel used in...
§ 5208. Report requirements; exemptions. - Every motor carrier subject to the tax imposed by this...
§ 5209. Average consumption. - In the absence of adequate records or other evidence satisfactory...
§ 5210. Records. - Every motor carrier shall keep such records, in such form...
§ 5211. Vehicle marker; fee; penalty assessments payable by mail; victims' compensation tax. - (a) The Department of Transportation shall provide an identification marker...
§ 5212. Imposition of tax. - The taxes imposed on motor carriers by this chapter are...
§ 5213. Enforcement. - The Delaware State Police is authorized and directed to assist...
§ 5214. Filing of bond; refund provisions. - The Department of Transportation may require a motor carrier to...
§ 5215. False statements; penalties. - Any person who wilfully and knowingly makes, publishes, delivers or...
§ 5216. Departure or removal of property from State or discontinuing business; arbitrary assessment. - If the Department of Transportation ascertains that a person decides...
§ 5217. Failure to report or pay tax; penalty; interest. - When any motor carrier fails to file a report within...
§ 5218. Time for payment of taxes, penalties and interest; additional penalty. - All taxes, penalties and interest assessed pursuant to this chapter,...
§ 5219. Manner of payment and recovery of penalties and interest; debt of motor carrier; lien; preference. - (a) All penalties and interest when imposed under this chapter...
§ 5220. Failure to pay tax; determination; redetermination; review. - (a) If any person shall fail to pay any tax...
§ 5221. Penalties. - Any person wilfully violating this chapter and not covered by...
§ 5222. Availability of records of other agencies; exchange of information with other jurisdictions. - (a) The records of any other state agency, board or...
§ 5223. Regulations; promulgation by Secretary of Transportation. - The Secretary of Transportation shall, from time to time, promulgate...
§ 5224. Exempt vehicles; carriers. - (a) Nothing in this chapter shall apply to any vehicle...
§ 5225. Exemption; reciprocal agreements. - This chapter shall not apply to motor vehicles bearing the...
§ 5226. Failure to comply with other statutes. - Any motor carrier who fails to comply with the requirements...
§ 5227. Collection of bad checks; service charge; interest. - If a check received in payment of moneys due the...
§ 5228. Moneys erroneously collected. - In the event that any fees, taxes, penalties or interest...
§ 5229. Cooperative agreements between states. - (a) The Secretary of the Department of Transportation may enter...