reglab/housing_qa huggingface dataset:
30 DE Code § 5202. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 52. Motor Carriers Fuel Purchase Law|§ 5202. Definitions.

§ 5202. Definitions. As used in this chapter:  (1) “Department” means Department of Transportation. (2) “Highway” means the Delaware Turnpike and every way or place, of whatever nature, open to the use of the public as a matter of right for the purposes of vehicular travel. The term “highway” shall not be deemed to include a roadway or driveway upon grounds owned by private persons, colleges, universities or other public institutions. (3) “Motor carrier” means every person who operates or causes to be operated any motor vehicle on any highway in this State. (4) “Motor fuel” means:  a. Any liquid or gaseous substance commonly or commercially known or sold as gasoline regardless of its classification or use or b. Any liquid or gaseous substance used, offered for sale or sold for use, either alone or when mixed, blended or compounded, for the purpose of generating power for the propulsion of motor vehicles upon the public highways, and shall include:  1. All grades of motor gasoline, natural gasoline, marine gasoline, aviation gasoline, motor fuel blending naphthas, motor grade benzol and motor grade toluol; 2. Any liquid prepared, advertised, offered for sale or sold for use as or commonly and commercially used as a fuel in internal combustion engines, which when subjected to distillation in accordance with the latest revised standard method of test for distillation of gasoline, naphtha kerosene and similar petroleum products (American Society for Testing Materials Method D-86) shows not less than 10% distilled (recovered) below 347° Fahrenheit and not less than 95% distilled (recovered) below 46° Fahrenheit; and 3. All combustible gases which exist in a gaseous state at 60° Fahrenheit and at 14.7 pounds per square inch absolute pressure, industrial naphthas and solvents, aromatic distillates, diesel fuel, additives and all other products not included within the foregoing provisions of this subsection. (5) “Motor vehicle” means a motor vehicle used, designed or maintained for transportation of persons or property and:  a. Having 2 axles and a gross registered vehicle weight exceeding 26,000 pounds; or b. Having 3 or more axles regardless of weight; or c. Used in combination when the weight of such combination exceeds 26,000 pounds gross registered vehicle weight. Qualified motor vehicle does not include recreational vehicles. (6) “Operations” means operations of all such motor vehicles whether loaded or empty, whether for compensation or not for compensation and whether owned by or leased to the motor carrier who operates them or causes them to be operated. (7) “Secretary” means Secretary of Transportation.30 Del. C. 1953, §  5202;  57 Del. Laws, c. 496, §  1;  58 Del. Laws, c. 467, §  1;  59 Del. Laws, c. 216, §§  4, 5;  61 Del. Laws, c. 300, §  1;  65 Del. Laws, c. 272, §  1;  67 Del. Laws, c. 405, §  1;  68 Del. Laws, c. 290, §  184;
30 DE Code § 5203. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 52. Motor Carriers Fuel Purchase Law|§ 5203. Rate of tax.

§ 5203. Rate of tax. Every motor carrier shall pay a road tax equivalent to the rate per gallon of the Delaware liquid fuels tax which is currently in effect, calculated on the amount of motor fuel used in its operations on highways within this State. 30 Del. C. 1953, §  5203;  57 Del. Laws, c. 496, §  1;
30 DE Code § 5205. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 52. Motor Carriers Fuel Purchase Law|§ 5205. Tax due date.

§ 5205. Tax due date. The tax imposed by this chapter shall be paid by each motor carrier quarterly to the Department of Transportation on or before April 30, July 31, October 31 and January 31 of each year and calculated upon the amount of motor fuel used in its operations on highways within this State by each such carrier during the quarter ending with the last day of the preceding month. 30 Del. C. 1953, §  5205;  57 Del. Laws, c. 496, §  1;  58 Del. Laws, c. 467, §  2;  59 Del. Laws, c. 216, §  4;  68 Del. Laws, c. 290, §  184;
30 DE Code § 5206. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 52. Motor Carriers Fuel Purchase Law|§ 5206. Deposits of revenue.

§ 5206. Deposits of revenue. All taxes, fees, penalties and interest received by the State under this chapter, as amended, 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 Chapters 13 and 14 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, 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, §  5206;  57 Del. Laws, c. 496, §  1;  63 Del. Laws, c. 387, §  42(a);  67 Del. Laws, c. 285, §§  56(d)-56(f);
30 DE Code § 5207. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 52. Motor Carriers Fuel Purchase Law|§ 5207. Calculation of amount of fuel used in State.

§ 5207. Calculation of amount of fuel used in State. The amount of gasoline or other motor fuel used in the operation of any motor carrier on highways within this State shall be such proportion of the total amount of such gasoline or other motor fuel used in its entire operations within and without this State, as the total number of miles traveled on highways within this State bears to the total number of miles traveled within and without this State. 30 Del. C. 1953, §  5207;  57 Del. Laws, c. 496, §  1;
30 DE Code § 5208. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 52. Motor Carriers Fuel Purchase Law|§ 5208. Report requirements; exemptions.

§ 5208. Report requirements; exemptions. Every motor carrier subject to the tax imposed by this chapter shall on or before April 30, July 31, October 31 and January 31 of every year make to the Department of Transportation such reports of its operations during the quarter ending the last day of the preceding month as the Department of Transportation may require and such other reports from time to time as the Department of Transportation may deem necessary. The Department of Transportation, by regulation, may exempt from the quarterly reporting requirements of this section those motor carriers operating solely within this State and require in such instance an annual affirmation, if in its discretion the enforcement of this chapter would not be adversely affected by such a regulation. The Department of Transportation is further authorized by regulation to exempt from the quarterly reporting requirements of this section and to require in such instances an annual affirmation of motor carriers licensed in this State who perform substantially all of their travel in this State; provided the Department of Transportation is assured that a sufficient amount of fuel is purchased in this State which is commensurate with the motor carrier's operations on highways within this State. The Department of Transportation may, by regulation, exempt certain other motor carriers from the quarterly reporting requirements of this section. The Secretary of the Department of Transportation shall promulgate regulations which will set forth and determine the minimum amount of annual net fuel use taxes due the State which, if not exceeded by the estimate of any motor carrier, will exempt that motor carrier from quarterly reporting requirements of this section. The motor carrier who desires to be exempt from the quarterly reporting requirements must, on the motor carrier's first application for registration in a given registration year, attest that the motor carrier's estimated net fuel use tax in said year will be less than the threshold amount established by the Secretary of Transportation's regulation. The Secretary of Transportation is further authorized to allow by regulation in such instances, the filing of an annual report due with remittance on or before January 31 following completion of said registration year. 30 Del. C. 1953, §  5208;  57 Del. Laws, c. 496, §  1;  58 Del. Laws, c. 467, §  2;  59 Del. Laws, c. 216, §  4;  65 Del. Laws, c. 328, §§  1, 2;  68 Del. Laws, c. 156, §  51(a);  68 Del. Laws, c. 290, §  184;  70 Del. Laws, c. 186, §  1;
30 DE Code § 5209. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 52. Motor Carriers Fuel Purchase Law|§ 5209. Average consumption.

§ 5209. Average consumption. In the absence of adequate records or other evidence satisfactory to the Department of Transportation showing the number of miles operated by a motor carrier's motor vehicles per gallon of motor fuel, any such motor vehicle shall be deemed to have consumed 1 gallon of motor fuel for each 5 miles operated. 30 Del. C. 1953, §  5209;  57 Del. Laws, c. 496, §  1;  58 Del. Laws, c. 467, §  2;  59 Del. Laws, c. 216, §  4;  68 Del. Laws, c. 290, §  184;
30 DE Code § 5210. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 52. Motor Carriers Fuel Purchase Law|§ 5210. Records.

§ 5210. Records. Every motor carrier shall keep such records, in such form as the Department of Transportation reasonably may prescribe, as will enable the carrier to report and enable the Department of Transportation to determine the total number of over-the-road miles traveled by its entire fleet of motor vehicles, the total number of over-the-road miles traveled in Delaware by the entire fleet, the total number of gallons of motor fuel used by the entire fleet and the total number of gallons of motor fuel purchased in Delaware for the entire fleet. All such records shall be safely preserved for a period of 3 years in such manner as to insure their security and availability for inspection by the Department of Transportation or any authorized employee engaged in the administration of this chapter. Upon application in writing stating the reasons therefor, the Department of Transportation may, at its discretion, consent to the destruction of any such records at any time within the period if such records pertain to a period which has been audited by the Department of Transportation. 30 Del. C. 1953, §  5210;  57 Del. Laws, c. 496, §  1;  58 Del. Laws, c. 467, §  2;  59 Del. Laws, c. 216, §  4;  66 Del. Laws, c. 244, §  1;  68 Del. Laws, c. 290, §  184;
30 DE Code § 5212. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 52. Motor Carriers Fuel Purchase Law|§ 5212. Imposition of tax.

§ 5212. Imposition of tax. The taxes imposed on motor carriers by this chapter are in addition to any taxes of whatever character imposed on such carriers by any other provision of law. 30 Del. C. 1953, §  5212;  57 Del. Laws, c. 496, §  1;
30 DE Code § 5213. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 52. Motor Carriers Fuel Purchase Law|§ 5213. Enforcement.

§ 5213. Enforcement. The Delaware State Police is authorized and directed to assist in the enforcement of this chapter, and the police officers of any political subdivision of this State are hereby authorized to assist in the enforcement of this chapter. 30 Del. C. 1953, §  5213;  57 Del. Laws, c. 496, §  1;  64 Del. Laws, c. 395, §  2;
30 DE Code § 5214. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 52. Motor Carriers Fuel Purchase Law|§ 5214. Filing of bond; refund provisions.

§ 5214. Filing of bond; refund provisions. The Department of Transportation may require a motor carrier to provide a surety company bond, which at no time shall exceed the amount of $20,000, payable to this State and conditioned that the carrier will pay all taxes due and to become due under this chapter from the date of the bond to the date when either the carrier or the bonding company notifies the Department of Transportation that the bond has been cancelled. The surety shall be a corporation authorized to write surety bonds in Delaware. So long as the bond remains in force the Department of Transportation may order refunds to the motor carrier in the amounts appearing to be due on applications duly filed by the motor carrier under § 5204 of this title without first auditing the records of the carrier including the penalties and interest provided in § 5218 of this title, even though the assessment is made after cancellation of the bond, but only for taxes due and payable while the bond was in force and penalties and interest on these taxes. 30 Del. C. 1953, §  5214;  57 Del. Laws, c. 496, §  1;  58 Del. Laws, c. 467, §  2;  59 Del. Laws, c. 216, §  4;  64 Del. Laws, c. 365, §  3;  68 Del. Laws, c. 290, §  184;
30 DE Code § 5215. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 52. Motor Carriers Fuel Purchase Law|§ 5215. False statements; penalties.

§ 5215. False statements; penalties. Any person who wilfully and knowingly makes, publishes, delivers or utters a false statement orally, or in writing, or in the form of a receipt for the sale of motor fuel, for the purpose of obtaining or attempting to obtain, or to assist any other person to obtain or attempt to obtain a credit or refund or reduction of liability for taxes under this chapter, upon conviction, shall be sentenced to pay a fine not exceeding $575, undergo imprisonment for a term not exceeding 1 year, or both. 30 Del. C. 1953, §  5215;  57 Del. Laws, c. 496, §  1;  68 Del. Laws, c. 9, §  13;
30 DE Code § 5216. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 52. Motor Carriers Fuel Purchase Law|§ 5216. Departure or removal of property from State or discontinuing business; arbitrary assessment.

§ 5216. Departure or removal of property from State or discontinuing business; arbitrary assessment. If the Department of Transportation ascertains that a person decides quickly to depart from this State, or to remove therefrom the person's property, or any property used by the person in operations subject to this chapter, or to discontinue business, or to do any other act tending to prejudice or render wholly or partially ineffectual proceedings to assess or collect such tax, whereby it becomes important that such proceedings be brought without delay, the Department of Transportation may immediately make an arbitrary assessment of the amount of tax due, whether or not any report is then due by law and may proceed under such arbitrary assessment to collect the tax, or compel security for the same, and thereafter shall cause notice of such finding to be given to such motor carrier, together with a demand for an immediate report and immediate payment of such tax. 30 Del. C. 1953, §  5216;  57 Del. Laws, c. 496, §  1;  58 Del. Laws, c. 467, §  2;  59 Del. Laws, c. 216, §  4;  68 Del. Laws, c. 290, §  184;  70 Del. Laws, c. 186, §  1;
30 DE Code § 5217. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 52. Motor Carriers Fuel Purchase Law|§ 5217. Failure to report or pay tax; penalty; interest.

§ 5217. Failure to report or pay tax; penalty; interest. When any motor carrier fails to file a report within the time prescribed by this chapter for the filing thereof, the motor carrier shall pay as a penalty for each day thereafter, Saturdays, Sundays and other legal holidays excluded, until the report is filed, the sum of $5.75, up to a maximum penalty of $28.75 for each such report. For each report filed more than 5 business days late, the penalty shall be $28.75 or 12 percent of the tax due, whichever is greater, for each such report. In addition to the penalty imposed by this section, any unpaid tax shall bear interest at the rate of 1% per month, or fraction thereof, until the same is paid. The penalties and interest charges imposed by this section shall be paid to the Department of Transportation in addition to the tax due. The Department of Transportation, if satisfied that the failure to file the report or pay the tax was excusable, may remit or waive the payment of the whole or part of the penalty or interest charge assessed. 30 Del. C. 1953, §  5217;  57 Del. Laws, c. 496, §  1;  58 Del. Laws, c. 467, §  2;  59 Del Laws, c. 216,, §  4;  64 Del. Laws, c. 368, §  7;  65 Del. Laws, c. 427, §  5;  67 Del. Laws, c. 260, §  1;  68 Del. Laws, c. 290, §  184;  70 Del. Laws, c. 186, §  1;
30 DE Code § 5218. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 52. Motor Carriers Fuel Purchase Law|§ 5218. Time for payment of taxes, penalties and interest; additional penalty.

§ 5218. Time for payment of taxes, penalties and interest; additional penalty. All taxes, penalties and interest assessed pursuant to this chapter, unless earlier payment is provided in this chapter, shall be paid within 30 days after notice and demand shall have been mailed to the carrier by the Department of Transportation. If such taxes, penalties, and interest so assessed pursuant to §§ 5216, 5217 and 5218 of this title, shall not be paid within 30 days, there may be added to the amount of assessment in addition to interest as already provided and any other penalties provided by law, a sum equivalent to 5% of the tax. 30 Del. C. 1953, §  5218;  57 Del. Laws, c. 496, §  1;  58 Del. Laws, c. 467, §  2;  65 Del. Laws, c. 427, §  6;  68 Del. Laws, c. 290, §  184;
30 DE Code § 5220. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 52. Motor Carriers Fuel Purchase Law|§ 5220. Failure to pay tax; determination; redetermination; review.

§ 5220. Failure to pay tax; determination; redetermination; review. (a) If any person shall fail to pay any tax imposed by this chapter for which the person is liable, the Secretary of Transportation is authorized and empowered to make a determination of additional tax and interest due by such person based upon any information within the Secretary's possession or that shall come into the Secretary's possession. All of such determinations shall be made so that notice thereof shall reach the parties against whom made within 3 years after the due date of the tax. (b) Promptly after the date of such determination, the Secretary of Transportation shall send, by certified mail, a copy thereof to the person against whom it was made. Within 60 days after the date upon which the copy of any such determination was mailed, such person may file with the Secretary of Transportation a petition for redetermination of such taxes. Every petition for redetermination shall state specifically the reasons which the petitioner believes entitle the petitioner to such redetermination and it shall be supported by affidavit that it is not made for the purpose of delay and that the facts set forth are true and correct. It shall be the duty of the Secretary of Transportation within 90 days after the date of any determination to dispose of any petition for redetermination. Notice of the action taken upon any petition for redetermination shall be given to the petitioner promptly after the date of redetermination by the Secretary of Transportation. (c) Any person shall have the right to review by the Secretary of Transportation and appeal to the Superior Court of this State. 30 Del. C. 1953, §  5220;  57 Del. Laws, c. 496, §  1;  58 Del. Laws, c. 467, §  3;  59 Del. Laws, c. 216, §  5;  65 Del. Laws, c. 427, §  7;  68 Del. Laws, c. 290, §  184;  70 Del. Laws, c. 186, §  1;
30 DE Code § 5221. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 52. Motor Carriers Fuel Purchase Law|§ 5221. Penalties.

§ 5221. Penalties. Any person wilfully violating this chapter and not covered by any other penalty provision contained in this chapter, upon conviction, shall be sentenced to pay a fine not exceeding $500, or undergo imprisonment for a term not exceeding 1 year, or both. If the person convicted is a corporation, any imprisonment imposed shall be served by the responsible corporate officer. 30 Del. C. 1953, §  5221;  57 Del. Laws, c. 496, §  1;
30 DE Code § 5222. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 52. Motor Carriers Fuel Purchase Law|§ 5222. Availability of records of other agencies; exchange of information with other jurisdictions.

§ 5222. Availability of records of other agencies; exchange of information with other jurisdictions. (a) The records of any other state agency, board or commission, to the extent that the same may be pertinent to the administration and enforcement of this chapter and the determination of liability under this chapter, shall be available to the Secretary of Transportation. (b) The Department of Transportation shall, upon request from the officials to whom are entrusted the enforcement of the motor carrier fuel use tax laws of any other state, the District of Columbia, the United States, its territories and possessions or the provinces of the Dominion of Canada, forward to any such officials any information which it may have relative to registration, tax reporting, audit findings and any other information concerning motor carrier operations in this State; provided, that such other governmental jurisdictions furnish like information to this State. 30 Del. C. 1953, §  5222;  57 Del. Laws, c. 496, §  1;  58 Del. Laws, c. 467, §  3;  59 Del. Laws, c. 216, §  5;  66 Del. Laws, c. 111, §§  1, 2;  68 Del. Laws, c. 290, §  184;
30 DE Code § 5223. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 52. Motor Carriers Fuel Purchase Law|§ 5223. Regulations; promulgation by Secretary of Transportation.

§ 5223. Regulations; promulgation by Secretary of Transportation. The Secretary of Transportation shall, from time to time, promulgate such regulations as may be necessary for the effective enforcement of this chapter. 30 Del. C. 1953, §  5223;  57 Del. Laws, c. 496, §  1;  58 Del. Laws, c. 467, §  3;  59 Del. Laws, c. 216, §  5;  68 Del. Laws, c. 290, §  184;
30 DE Code § 5224. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 52. Motor Carriers Fuel Purchase Law|§ 5224. Exempt vehicles; carriers.

§ 5224. Exempt vehicles; carriers. (a) Nothing in this chapter shall apply to any vehicle operated by or on behalf of any department, board, bureau or commission of this State, or any political subdivision thereof, or any quasi-governmental authority of which this State is a participating member, or any agency of the federal government or the District of Columbia or of any state or any political subdivision thereof which grants similar exemption to publicly owned vehicles registered in this State. Nor shall this chapter apply to any school bus operated by, for or on behalf of this State, any political subdivision thereof or any private or privately operated school. (b) This chapter shall not apply to any motor vehicle for which the registration and inspection has been exempted pursuant to § 2113(2) of Title 21. (c) This chapter shall not apply to any vehicle operated by, for or on behalf of any volunteer fire company or any ambulance owned and/or operated by a civic or veterans' organization on a volunteer basis. (d) This chapter shall not apply to any motor vehicle being road tested for sale or any motor vehicle being delivered to or from a motor vehicle dealer; provided, that said vehicle displays a valid dealer's license plate. (e) This chapter shall not apply to any farm truck with a gross registered vehicle weight of less than 40,001 pounds providing that said vehicle displays a valid FT license tag or its equivalent. 30 Del. C. 1953, §  5224;  57 Del. Laws, c. 496, §  1;  60 Del. Laws, c. 488, §  2;  61 Del. Laws, c. 59, §  1;  61 Del. Laws, c. 344, §§  1, 2;  64 Del. Laws, c. 394, §  1;  65 Del. Laws, c. 205, §  1;  65 Del. Laws, c. 427, §  8;  67 Del. Laws, c. 405, §  2;  70 Del. Laws, c. 435, §  1;