reglab/housing_qa huggingface dataset:
30 DE Code § 5117. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 51. Motor Fuel Tax|Subchapter I. Gasoline|§ 5117. Collection by Department of Transportation of delinquent taxes.

§ 5117. Collection by Department of Transportation of delinquent taxes. If any distributor shall be in default for more than 10 days in payment of any taxes and/or penalties thereon payable under the terms of this chapter, the Department of Transportation may issue a warrant under its official seal, and signed by its Chairperson, directed to the sheriff of any county of the State, commanding the sheriff to levy upon and sell the goods and chattels of such distributor, without exemption, found within the sheriff's jurisdiction, for the payment of the amount of such delinquency, with the added penalties and interest and the cost of executing the warrant, and to return such warrant to the Department and to pay the Department the money collected by virtue thereof within the time to be therein specified, which shall not be less than 20 nor more than 60 days from the date of the warrant. The sheriff, to whom any such warrant is directed, shall proceed upon the same in all respects and with like effect and in the same manner as prescribed by law in respect to executions issued against the goods and chattels upon judgments by a court of record, and shall be entitled to the same fees for services in executing the warrant, to be collected in the same manner; provided, that nothing in this section shall be construed as forfeiting or waiving any rights to collect such taxes by an action upon any bond that may be filed with the Department of Transportation under the provisions of this chapter, or by suit or otherwise, and in case such suit, action or other proceeding shall have been instituted for the collection of said tax, such suit, action or other proceeding shall not be construed as waiving any other right herein provided. 30 Del. C. 1953, §  5117;  54 Del. Laws, c. 107;  57 Del. Laws, c. 741, §§  24B, 24C;  59 Del. Laws, c. 216, §  2;  62 Del. Laws, c. 380, §  12;  68 Del. Laws, c. 290, §  184;  70 Del. Laws, c. 186, §  1;
30 DE Code § 5118. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 51. Motor Fuel Tax|Subchapter I. Gasoline|§ 5118. Rules and regulations.

§ 5118. Rules and regulations. The Department of Transportation may prescribe reasonable rules and regulations for the carrying out of this chapter and all forms of reports required by this chapter. 30 Del. C. 1953, §  5118;  54 Del. Laws, c. 107;  57 Del. Laws, c. 741, §§  24B, 24C;  59 Del. Laws, c. 216, §  2;  68 Del. Laws, c. 290, §  184;
30 DE Code § 5119. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 51. Motor Fuel Tax|Subchapter I. Gasoline|§ 5119. Deposit of receipts by Department of Transportation.

§ 5119. Deposit of receipts by Department of Transportation. All money received by the Department of Transportation under this chapter shall be deposited, not later than the close of the business day next following such receipt, to the credit of the Delaware Transportation Authority pursuant to Chapter 13 of Title 2, as amended, and any resolution or indenture of the Delaware Transportation Authority, authorizing the issuance of bonds to finance the costs of transportation facilities described in said title, is to be used to finance the costs of roads, highways and other transportation facilities and not to defray the expenses and obligations of the general government of the State. 30 Del. C. 1953, §  5119;  54 Del. Laws, c. 107;  57 Del. Laws, c. 741, §§  24B, 24C;  59 Del. Laws, c. 216, §  2;  63 Del. Laws, c. 179, §  25;  68 Del. Laws, c. 290, §  184;
30 DE Code § 5121. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 51. Motor Fuel Tax|Subchapter I. Gasoline|§ 5121. Reports from carriers transporting gasoline; penalty for failure to file report; appeal.

§ 5121. Reports from carriers transporting gasoline; penalty for failure to file report; appeal. (a) Every railroad company, suburban or interurban railroad company, pipeline company, water transportation company and common carrier transporting gasoline, either in interstate or in intrastate commerce, to points within this State, and every person, except distributors, transporting gasoline by whatever manner to a point in this State from any point outside this State shall report, under penalty of perjury, to the Department of Transportation on forms prescribed by the Department all deliveries of gasoline so made to points within this State. (b) The reports shall cover monthly periods, shall be postmarked by the United States Postal Service on or before the twenty-fifth day of the calendar month immediately following the month covered by the report, shall show the name and address of the person to whom the deliveries of gasoline have actually and in fact been made, and such other additional information relative to shipments of gasoline as the Department may require. (c) If any carrier fails to file a report as required by this section, a penalty of $5.00 per business day shall accrue until said report is filed up to a maximum amount of $25 for each report; however, the Department may waive all or part of the penalty if it is established to the satisfaction of the Department that failure to file the report was not with intent to violate the law. 30 Del. C. 1953, §  5121;  54 Del. Laws, c. 107;  57 Del. Laws, c. 741, §§  24B, 24C;  59 Del. Laws, c. 216, §  2;  62 Del. Laws, c. 380, §§  15, 16;  68 Del. Laws, c. 290, §  184;
30 DE Code § 5122. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 51. Motor Fuel Tax|Subchapter I. Gasoline|§ 5122. Retention of records by distributors or retailers; penalties.

§ 5122. Retention of records by distributors or retailers; penalties. (a) Each distributor or retailer shall maintain and keep, for a period of 3 years, such records of gasoline received, used, sold and/or delivered within this State by such distributor or retailer, together with invoices, bills of lading, and other pertinent records and papers as may be required by the Department of Transportation for the reasonable administration of this chapter. (b) Whoever violates this section shall be fined not more than $1,000 and the costs of prosecution, or imprisoned not more than 1 year, or both. 30 Del. C. 1953, §  5122;  54 Del. Laws, c. 107;  57 Del. Laws, c. 741, §§  24B, 24C;  58 Del. Laws, c. 203, §  1;  59 Del. Laws, c. 216, §  2;  62 Del. Laws, c. 380, §  17;  68 Del. Laws, c. 290, §  184;
30 DE Code § 5123. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 51. Motor Fuel Tax|Subchapter I. Gasoline|§ 5123. Inspection of records.

§ 5123. Inspection of records. (a) The record of all purchases, receipts, sales, distribution and use of gasoline of every distributor or retailer shall at all times during the business hours of the day be subject to inspection by the Department of Transportation or by any agent or employee duly authorized by it. (b) The Department shall make an inspection of the records of all purchases, receipts, sales, distribution and use of gasoline of every distributor or retailer to the extent deemed necessary by the Secretary, by or through such agent or employee as may be duly authorized by it, for the purpose of ascertaining whether the distributors or retailers are complying with this chapter. If it is found that the distributors or retailers are not complying with this chapter, the Department shall report to the Attorney General in what respects the distributors or retailers are failing to so comply with this chapter. 30 Del. C. 1953, §  5123;  54 Del. Laws, c. 107;  57 Del. Laws, c. 741, §§  24B, 24C;  58 Del. Laws, c. 203, §  2;  59 Del. Laws, c. 216, §§  2, 3;  62 Del. Laws, c. 380, §  18;  68 Del. Laws, c. 290, §  184;
30 DE Code § 5124. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 51. Motor Fuel Tax|Subchapter I. Gasoline|§ 5124. Discontinuance, sale or transfer of business by distributor or retailer; penalties.

§ 5124. Discontinuance, sale or transfer of business by distributor or retailer; penalties. (a) Whenever a person ceases to engage in business as a distributor or retailer within this State by reason of the discontinuance sale or transfer of the business of such distributor or retailer, the distributor or retailer shall notify the Department of Transportation in writing at least 10 days prior to the time the discontinuance, sale or transfer takes effect. Such notice shall give the date of discontinuance and, in the event of a sale or transfer of the business, the date thereof and the name and address of the purchaser or transferee thereof. All taxes, penalties and interest under this chapter not yet due and payable under the provisions of this chapter shall, notwithstanding such provisions, become due and payable concurrently with the discontinuance, sale or transfer, and the distributor or retailer shall concurrently with such discontinuance, sale or transfer make a report and pay all such taxes, interest and penalties, and surrender to the Department the license theretofore issued to the distributor or retailer by the Department. (b) Unless the notice provided for in subsection (a) of this section shall have been given to the Department of Transportation, the purchaser or transferee shall be liable to this State for the amount of all taxes, penalties and interest under this chapter, accrued against any such distributor or retailer so selling or transferring a business, on the date of such sale or transfer, but only to the extent of the value of the property and business thereby acquired from such distributor or retailer. (c) Whoever violates this section shall be fined not less than $50 nor more than $300 and the costs of the prosecution, or imprisoned not more than 1 year, or both. 30 Del. C. 1953, §  5124;  54 Del. Laws, c. 107;  57 Del. Laws, c. 741, §§  24B, 24C;  59 Del. Laws, c. 216, §  2;  62 Del. Laws, c. 380, §  19;  68 Del. Laws, c. 290, §  184;  70 Del. Laws, c. 186, §  1;
30 DE Code § 5125. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 51. Motor Fuel Tax|Subchapter I. Gasoline|§ 5125. Delivery from tank truck to motor vehicle; penalty.

§ 5125. Delivery from tank truck to motor vehicle; penalty. The delivery of gasoline from a tank truck to the gasoline tank of a motor vehicle is prohibited except in cases of emergency. Whoever violates this section shall be fined not more than $50, or imprisoned not more than 30 days, or both. 30 Del. C. 1953, §  5125;  54 Del. Laws, c. 107.;
30 DE Code § 5126. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 51. Motor Fuel Tax|Subchapter I. Gasoline|§ 5126. Exchange of information among the states.

§ 5126. Exchange of information among the states. The Department of Transportation shall, upon request duly received from the officials to whom are entrusted the enforcement of the gasoline tax laws of any other state or the federal government, forward to such officials any information which it may have in its possession relative to the manufacture, receipt, sale, use, transportation and/or shipment by any person of gasoline. 30 Del. C. 1953, §  5126;  54 Del. Laws, c. 107;  57 Del. Laws, c. 741, §  24B;  59 Del. Laws, c. 216, §  2;  68 Del. Laws, c. 290, §  184;
30 DE Code § 5128. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 51. Motor Fuel Tax|Subchapter I. Gasoline|§ 5128. Penalties.

§ 5128. Penalties. (a) Whoever violates any provision of this chapter, a penalty for which is not otherwise provided, or fails or refuses to pay the tax imposed by this chapter, or engages in business in this State as a distributor or retailer without being the holder of an uncancelled license to engage in such business, or makes any false statement in any application, report or statement required by this chapter, or refuses to permit the Department of Transportation or any deputy to examine records as provided by this chapter, or fails to keep proper records of quantities of gasoline received, produced, refined, manufactured, compounded, sold, used and/or delivered in this State as required by this chapter, or collects or causes to be repaid to any person any tax not being entitled to the same under the provisions of this chapter shall, for the first offense, be fined not more than $500, or imprisoned not more than 6 months, or both, and for a second and any subsequent offense shall be fined not more than $1,000, or imprisoned not more than 1 year, or both. In addition to the penalty imposed in conformity to the above, the defendant shall be required to pay all taxes and penalties due the State under this chapter and/or pay to the State any other moneys wrongfully withheld or illegally refunded. Each day or part thereof during which any person shall engage in business as a distributor or retailer without being the holder of an uncancelled license shall constitute a separate offense within the meaning of this section. (b) Whoever refuses or neglects to make any statement, report or return required by this chapter, or knowingly makes, or aids or assists any other person in making a false statement in a report to the Department of Transportation or in connection with an application for refund of any tax, or sells any gasoline purchased by such person from any person other than a duly licensed distributor upon which the tax herein imposed shall not be paid shall, when no other penalty of fine and/or imprisonment is imposed by this chapter, be fined not less than $100 nor more than $1,000, or imprisoned not less than 30 days nor more than 1 year, or both. The Superior Court of this State shall have exclusive jurisdiction over violations of this chapter. (c) The Delaware State Police are authorized and directed to assist in the enforcement of this section. 30 Del. C. 1953, §  5128;  54 Del. Laws, c. 107;  57 Del. Laws, c. 741, §  24B;  59 Del. Laws, c. 216, §  2;  62 Del. Laws, c. 380, §§  20, 21;  68 Del. Laws, c. 290, §  184;
30 DE Code § 5129. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 51. Motor Fuel Tax|Subchapter I. Gasoline|§ 5129. Collection of bad checks; service charge; interest.

§ 5129. 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 motor fuel license and 30 days thereafter, to revoke the maker's motor fuel license. 62 Del. Laws, c. 380, §  22;
30 DE Code § 5132. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 51. Motor Fuel Tax|Subchapter II. Special Fuel|§ 5132. Tax imposed.

§ 5132. Tax imposed. (a) There is hereby levied and imposed a tax of 22 cents per gallon, computed in the same manner and subject to the same limitations, as the tax rate established for gasoline in § 5110 of this title, as amended, on the sale or delivery of special fuel to any special fuel dealer or special fuel user not the holder of a valid special fuel dealer's or special fuel user's license. Said tax, with respect to all special fuel delivered by a special fuel supplier into the bulk storage tank or tanks of said dealer or user, shall attach at the time of such delivery and shall be collected by the supplier from the dealer or user and shall be paid over to the Department of Transportation as hereinafter provided. (b) There is hereby levied and imposed a tax of 22 cents per gallon, computed in the same manner and subject to the same limitations, as the tax rate established for gasoline in § 5110 of this title, as amended, on the use (within the meaning of the word “use” as defined in § 5131 of this title) of special fuel when such special fuel is delivered into the supply tanks of motor vehicles in this State by a licensed special fuel dealer or a licensed special fuel user. Said tax, with respect to all special fuel delivered by a licensed special fuel dealer into supply tanks of motor vehicles in this State, shall attach at the time of such delivery and shall be collected by such dealer from the special fuel user and shall be paid over to the Department of Transportation as hereinafter provided. Said tax, with respect to special fuel acquired by any licensed special fuel user in any manner other than by delivery by a special fuel dealer into the supply tank of a motor vehicle, shall attach at the time of the use (as defined in § 5131 of this title) of such fuel and shall be paid over to the Department of Transportation by said user as herein provided. 30 Del. C. 1953, §  5132;  54 Del. Laws, c. 107;  55 Del. Laws, c. 112, §  2;  57 Del. Laws, c. 741, §  24B;  58 Del. Laws, c. 289, §  2;  59 Del. Laws, c. 216, §  2;  60 Del. Laws, c. 14, §  1;  60 Del. Laws, c. 423, §  1;  61 Del. Laws, c. 74, §  2;  61 Del. Laws, c. 141, §  2;  63 Del. Laws, c. 179, §  26;  68 Del. Laws, c. 290, §  184;  69 Del. Laws, c. 77, §§  52-55;
30 DE Code § 5133. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 51. Motor Fuel Tax|Subchapter II. Special Fuel|§ 5133. Exemptions.

§ 5133. Exemptions. (a) The tax imposed by this chapter shall not apply to special fuel sold and delivered to and used by the following persons:  (1) The United States or any governmental agencies thereof; (2) The State and every political subdivision thereof; (3) Volunteer fire companies in any of their official vehicles and veterans' or civic organizations in their ambulances when such ambulances are provided on a voluntary basis. (b) The Department may, for purposes of identification, require that the above persons apply to the Department for a special fuel tax exemption marker to be affixed to the applicable bulk supply talk or pump thereof. The tax exemption marker may be revoked by the Department for just cause. 30 Del. C. 1953, §  5133;  54 Del. Laws, c. 107;  61 Del. Laws, c. 141, §  3;  65 Del. Laws, c. 297, §§  8, 9;  69 Del. Laws, c. 77, §  66;
30 DE Code § 5135. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 51. Motor Fuel Tax|Subchapter II. Special Fuel|§ 5135. Records.

§ 5135. Records. (a) Preparation of records. — For each location where special fuel is delivered or placed into the fuel supply tank of a motor vehicle by a licensed special fuel dealer or a licensed special fuel user, said dealer or user making such delivery shall prepare and maintain such records as the Department of Transportation may reasonably require with respect to all such deliveries, and with respect to inventories, receipts, purchases, use and sales or other dispositions of special fuel. Also, each licensed special fuel supplier shall prepare and maintain such records as the Department of Transportation shall reasonably require with respect to all sales and/or deliveries of special fuel to customers. (b) Retention of records. — The records required under this section shall be retained for a minimum of 3 years and shall be available, at all reasonable times, for examination by representatives of the Department. 30 Del. C. 1953, §  5135;  54 Del. Laws, c. 107;  57 Del. Laws, c. 741, §§  24B, 24C, 24E;  59 Del. Laws, c. 216, §  2;  60 Del. Laws, c. 477, §  1;  61 Del. Laws, c. 141, §  10;  68 Del. Laws, c. 290, §  184;  70 Del. Laws, c. 186, §  1;
30 DE Code § 5137. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 51. Motor Fuel Tax|Subchapter II. Special Fuel|§ 5137. Refund of taxes erroneously or illegally collected.

§ 5137. Refund of taxes erroneously or illegally collected. In the event that any taxes, penalties or interest imposed by this law have been erroneously or illegally collected from a licensee, the Department of Transportation may permit such licensee to take credit against a subsequent tax report for the amount of the erroneous or illegal overpayment, or shall certify the amount thereof to the Secretary of Transportation who shall thereupon draw a warrant for such certified amount to such licensee. Such refund shall be paid to the licensee forthwith. No refund of any taxes, fees, penalties or interest imposed under this chapter may be obtained except by filing a written claim with the Department before the expiration of 1 year from the earlier of:  (1) The date of the payment; or (2) The date the payment was required to be made. The claim must be in such form as may be prescribed by the Department, and shall specifically set forth the circumstances entitling the claimant to the refund. 30 Del. C. 1953, §  5137;  54 Del. Laws, c. 107;  57 Del. Laws, c. 741, §§  24B, 24C, 24E;  59 Del. Laws, c. 216, §§  2, 3;  61 Del. Laws, c. 141, §  12;  65 Del. Laws, c. 297, §  14;  68 Del. Laws, c. 156, §  55(c);  68 Del. Laws, c. 290, §  184;
30 DE Code § 5138. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 51. Motor Fuel Tax|Subchapter II. Special Fuel|§ 5138. Administration.

§ 5138. Administration. (a) Rules and regulations. — The Department of Transportation shall enforce this chapter, and may prescribe, adopt and enforce reasonable rules and regulations relating to the administration and enforcement thereof. (b) Examination of records. — The Department of Transportation may examine the records of special fuel dealers, special fuel users, special fuel suppliers and other sellers of distillate fuels and make such other investigations as it may deem necessary in the administration and enforcement of this chapter. (c) Presumption. — For the purpose of enforcing this chapter, it shall be prima facie presumed that all special fuel received by any person into storage having dispensing equipment designed to fuel motor vehicles is to be transferred or delivered by that person into the fuel supply tanks of motor vehicles. (d) Reciprocal exchange of data. — The Department of Transportation shall, upon request from the officials to whom are entrusted the enforcement of the special fuel tax law of any other state, the District of Columbia, the United States, its territories and possessions, the provinces or the Dominion of Canada, forward to such officials any information which it may have relative to the receipt, storage, delivery, sale, use or other disposition of special fuel by any special fuel dealer or special fuel user; provided such other state or states furnish like information to this State. (e) Records open to public. — Reports required by this chapter, exclusive of schedules, itemized statements and other supporting evidence annexed thereto, shall at all reasonable times be open to the public. 30 Del. C. 1953, §  5138;  54 Del. Laws, c. 107;  57 Del. Laws, c. 741, §§  24B, 24C, 23E;  59 Del. Laws, c. 216, §  2;  61 Del. Laws, c. 141, §§  13, 14;  64 Del. Laws, c. 335, §  1;  68 Del. Laws, c. 290, §  184;