reglab/housing_qa huggingface dataset:
30 DE Code § 5161. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 51. Motor Fuel Tax|Subchapter III. State Aid to Municipalities for Streets|§ 5161. Definitions.

§ 5161. Definitions. As used in this subchapter:  (1) “Municipality” means any incorporated city or town having been in existence for a period of 1 year. (2) “Municipal Street Aid Fund” means the funds set up under this subchapter from money received under this subchapter. (3) “Street improvements” means construction, reconstruction, repair and maintenance of streets, including paving, repaving, grading and drainage, repairs, acquisition of rights-of-way, extension and widening of existing streets, elimination of railroad grade crossings, acquisition of trucks and other equipment necessary in the construction and maintenance of streets, removal of snow and ice and the laying of materials for traction, purchase and installation of street identification signs and traffic control signs, construction, reconstruction and repair of sidewalks and underpasses and overpasses necessary for pedestrian safety, relocation of above ground utilities, mowing, trimming and removal of trees impacting a street, administration and other necessary expenses in connection with such street improvements. (4) “Streets” includes streets, highways, avenues, boulevards, bridges, tunnels, alleys or other public ways dedicated to public use and maintained for general vehicular travel lying within a municipality's corporate boundary, except that this term does not include state or federal highways within municipalities maintained by the Department of Transportation. The Department shall determine which areas are eligible for municipal street aid funds.30 Del. C. 1953, §  5161;  51 Del. Laws, c. 55, §  1;  59 Del. Laws, c. 435, §  1;  65 Del. Laws, c. 354, §  1;  79 Del. Laws, c. 79, §  93;  81 Del. Laws, c. 336, § 1;
30 DE Code § 5162. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 51. Motor Fuel Tax|Subchapter III. State Aid to Municipalities for Streets|§ 5162. Appropriations paid through State Treasurer.

§ 5162. Appropriations paid through State Treasurer. (a) There shall be appropriated annually to municipalities within the State beginning in the State's 1998 fiscal year and each subsequent year thereafter in conjunction with, under, and as a portion of, the Delaware Transportation Trust Fund within the Capital Transportation Program, a sum in the amount as appropriated in the annual Bond and Capital Improvement Act. The sum so appropriated shall be transferred to the Municipal Street Aid Fund by the State Treasurer and distributed to municipalities as provided in this subchapter. (b) When deemed in full compliance with the provisions of § 5165(b) of this title, including the annual submission of an affidavit that will certify the municipality's boundary, mileage and population totals, the State Treasurer is authorized to process payments to municipalities in the following manner:  (1) Recipients of municipal street aid whose total fiscal year share is $50,000 or less shall be paid 1 lump-sum in August. (2) Recipients of municipal street aid whose total fiscal year share is greater than $50,000 but not more than $200,000 shall be paid in 2 equal installments, 1 in August and the other in January. (3) Recipients of municipal street aid whose total fiscal year share exceeds $200,000 shall be paid in 4 equal installments, 1 each in August, October, January and April of each year. (c) Disbursements can be accrued for up to 3 years for larger construction projects. 30 Del. C. 1953, §  5162;  51 Del. Laws, c. 55, §  1;  55 Del. Laws, c. 106;  59 Del. Laws, c. 216, §  2;  61 Del. Laws, c. 414, §  1;  64 Del. Laws, c. 415, §  1;  66 Del. Laws, c. 87, §  3;  66 Del. Laws, c. 360, §  52;  67 Del. Laws, c. 285, §  53(a);  71 Del. Laws, c. 150, §  73;  81 Del. Laws, c. 336, § 1;  83 Del. Laws, c. 37, § 35;
30 DE Code § 5163. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 51. Motor Fuel Tax|Subchapter III. State Aid to Municipalities for Streets|§ 5163. Time and method of computation.

§ 5163. Time and method of computation. (a) The Department of Transportation shall compute annually no later than 15 calendar days from the adoption of the Bond and Capital Improvements Act by the General Assembly of each year or at the end of the state fiscal year the moneys due each participating municipality from the state Municipal Street Aid Fund. Such computation shall be based upon the share of the proceeds of the motor fuel tax imposed by this chapter and appropriated by this subchapter. (b) Each annual computation by the Department shall be made as follows:  (1) Forty percent of the state Municipal Street Aid Fund shall be distributed in the proportion that the population of each municipality bears to the total population of all participating municipalities. Population shall be ascertained in accordance with § 5165(b)(4) of this title. (2) Sixty percent of the state Municipal Street Aid Fund shall be distributed in the proportion that the mileage of usable streets not maintained by the State in each municipality bears to the total mileage of said streets in all municipalities. (c) [Repealed.] 30 Del. C. 1953, §  5163;  51 Del. Laws, c. 55, §  1;  51 Del. Laws, c. 243;  59 Del. Laws, c. 216, §  2;  61 Del. Laws, c. 414, §  2;  81 Del. Laws, c. 336, § 1;
30 DE Code § 5164. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 51. Motor Fuel Tax|Subchapter III. State Aid to Municipalities for Streets|§ 5164. Certification of Secretary of Transportation; time for payment.

§ 5164. Certification of Secretary of Transportation; time for payment. The Department of Transportation shall forward to the Secretary of Transportation within 20 days after each annual computation a certification as to the sum of money due each municipality from the state Municipal Street Aid Fund. Such certification shall be used by the Secretary to advise the State Treasurer as to distribution of the moneys as provided in this subchapter not later than 30 days from the date of receiving the certification. 30 Del. C. 1953, §  5164;  51 Del. Laws, c. 55, §  1;  59 Del. Laws, c. 216, §§  2, 3;  61 Del. Laws, c. 414, §§  2, 3;
30 DE Code § 5166. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 51. Motor Fuel Tax|Subchapter III. State Aid to Municipalities for Streets|§ 5166. Unauthorized expenditures; personal liability.

§ 5166. Unauthorized expenditures; personal liability. (a) No municipal official or employee shall authorize, direct or permit the expenditure of money from any Municipal Street Aid Fund for any purpose except those specifically authorized by this subchapter. Any municipal official or employee who violates this section shall be personally liable to the extent of the unauthorized expenditure. (b) Upon report by the State Auditor of Accounts that expenditures of municipal street aid funds have been made by a municipality for purposes other than as set forth in this subchapter, the State Treasurer shall withhold all further payments of municipal street aid funds to such municipality until:  (1) The Attorney General or the courts of this State shall have found the disputed expenditures to have been proper; (2) The municipality shall have reimbursed the municipal street aid funds to the extent of the improper expenditures; or (3) The municipal official or employee responsible has made restitution to the Fund as set forth in subsection (a) of this section.30 Del. C. 1953, §  5166;  51 Del. Laws, c. 55, §  1;  59 Del. Laws, c. 435, §  3;  60 Del. Laws, c. 113, §  48;
30 DE Code § 5171. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 51. Motor Fuel Tax|Subchapter IV. Aviation Jet Fuel|§ 5171. Definitions.

§ 5171. Definitions. As used in this subchapter:  (1) “Aviation jet fuel” means fuel designed for use in the operation of jet or turbo-prop aircraft, and sold or used for that purpose. (2) “Licensed aviation jet fuel supplier” means any wholesale seller or distributor of aviation jet fuel that has procured a license from the Department.82 Del. Laws, c. 118, § 1;
30 DE Code § 5172. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 51. Motor Fuel Tax|Subchapter IV. Aviation Jet Fuel|§ 5172. Aviation jet fuel tax.

§ 5172. Aviation jet fuel tax. (a) A tax of 5 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, is levied and imposed on the sale or delivery of aviation jet fuel by a licensed aviation jet fuel supplier. The tax attaches at the time of delivery and must be paid to the Department as provided in this subchapter. (b) Exemptions. — The tax imposed by this subchapter does not apply to aviation jet fuel sold and delivered to and used by any of the following persons or for any of the following circumstances:  (1) The United States government, or any department, division, or agency of the United States government. (2) The government of this State, or any political subdivision of this State. (3) Aerial application uses within this State. (4) Purpose of economic development and job creation in the aviation industry in this State. A temporary exemption for a period of time not exceeding more than 5 years may be granted under this paragraph (b)(4). An exemption under this paragraph (b)(4) must be approved by the Council on Development Finance and the Director of Small Business under §§ 8705A and 8707A of Title 29 and § 5178 of this title.82 Del. Laws, c. 118, § 1;
30 DE Code § 5174. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 51. Motor Fuel Tax|Subchapter IV. Aviation Jet Fuel|§ 5174. Records.

§ 5174. Records. (a) Preparation of records. — Each licensed aviation jet fuel supplier shall prepare and maintain such records as the Department reasonably requires with respect to all sales or deliveries of aviation jet fuel to customers. (b) Retention of records. — The records required under this section must be retained for a minimum of 3 years and must be available, at all reasonable times, for examination by the Department's representatives. 82 Del. Laws, c. 118, § 1;
30 DE Code § 5176. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 51. Motor Fuel Tax|Subchapter IV. Aviation Jet Fuel|§ 5176. Refund of taxes, fees, penalties, or interest erroneously or illegally collected.

§ 5176. Refund of taxes, fees, penalties, or interest erroneously or illegally collected. (a) If any taxes, fees, penalties, or interest imposed under this subchapter have been erroneously or illegally collected from a licensed aviation jet fuel supplier, the Department may do 1 of the following:  (1) Permit the supplier to take credit against a subsequent tax report for the amount of the erroneous or illegal overpayment. (2) Certify the amount due to the supplier to the Secretary of the Department, who shall then draw a warrant for the certified amount to the supplier.  (b) A refund due to a licensed aviation jet fuel supplier under paragraph (a)(2) of this section must be paid to the supplier forthwith.  (c) A licensed aviation jet fuel supplier must file a written claim with the Department to receive a refund of any taxes, fees, penalties, or interest imposed under this subchapter. The written claim must be filed with the Department before the expiration of 1 year from the earlier of 1 of the following:  (1) The date of the payment. (2) The date the payment was required to be made. (d) The written claim under subsection (c) of this section must be in such form prescribed by the Department and must specifically set forth the circumstances entitling the licensed aviation jet fuel supplier to the refund. 82 Del. Laws, c. 118, § 1;
30 DE Code § 5177. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 51. Motor Fuel Tax|Subchapter IV. Aviation Jet Fuel|§ 5177. Administration.

§ 5177. Administration. (a) Rules and regulations. — The Department shall enforce this subchapter, and may prescribe, adopt, and enforce reasonable rules and regulations relating to the administration and enforcement of this subchapter. (b) Examination of records. — The Department may examine the records of licensed aviation jet fuel suppliers and make such other investigations as it may deem necessary in the administration and enforcement of this subchapter. (c) Presumption. — For the purpose of enforcing this subchapter, it is prima facie presumed that all aviation jet fuel received by any person into storage having dispensing equipment designed to fuel jet or turbo-prop aircraft is to be transferred or delivered by that person into the fuel supply tanks of jet or turbo-prop aircraft. (d) Reciprocal exchange of data. — The Department shall, upon request from the officials to whom are entrusted the enforcement of aviation jet fuel tax law 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 such officials any information which it may have relative to the delivery of aviation jet fuel by a licensed aviation jet fuel supplier, provided such other state; the District of Columbia; the United States, its territories, and possessions; or the provinces of the Dominion of Canada furnish like information to this State. (e) Records open to public. — Reports required by this subchapter, exclusive of schedules, itemized statements, and other supporting evidence annexed to the report, must at all reasonable times be open to the public.  82 Del. Laws, c. 118, § 1;
30 DE Code § 5178. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 51. Motor Fuel Tax|Subchapter IV. Aviation Jet Fuel|§ 5178. Procedure for exempt sales of aviation jet fuel.

§ 5178. Procedure for exempt sales of aviation jet fuel. (a) A sale made to an entity exempt from taxation under § 5172(b) of this title must be documented as part of the reporting and payment procedures in § 5175 of this title.  (b) All of the following must be included in the documentation required under subsection (a) of this title:  (1) The quantity of aviation jet fuel delivered to an entity exempt from taxation under § 5172(b) of this title. (2) The date the aviation jet fuel was delivered. (3) To whom the aviation jet fuel was delivered. (4) Any other information required by the Department. (c) The information required under subsection (b) of this section must be accompanied by the original invoice showing the purchase, together with evidence that the aviation jet fuel was delivered to an entity exempt from taxation under § 5172(b) of this title. 82 Del. Laws, c. 118, § 1;
30 DE Code § 5179. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 51. Motor Fuel Tax|Subchapter IV. Aviation Jet Fuel|§ 5179. Violations; penalties; enforcement.

§ 5179. Violations; penalties; enforcement. (a) Acts forbidden. — It is unlawful for a person to do any of the following:  (1) Refuse or knowingly and intentionally fail to make and file any statement required by this subchapter in the manner or within the time required. (2) Knowingly and with intent to evade or to aid in the evasion of the tax imposed under this subchapter make any false statement or conceal any material fact in any record, report, or affidavit provided for in this subchapter. (3) Knowingly and with intent to evade or to aid in the evasion of the tax imposed under this subchapter, or to withhold or fail to remit moneys due under this subchapter. (4) Assign or attempt to assign a license to act as an aviation jet fuel supplier. (5) Knowingly and with intent to evade or to aid in the evasion of the tax imposed under this subchapter receive aviation jet fuel in this State into the supply tank or tanks from a person not holding a valid license as an aviation jet fuel supplier. (6) Fail to keep and maintain the books and records required by this subchapter. (7) Knowingly and with intent to deceive, defraud, or evade the tax imposed under this subchapter permanently remove, replace, alter, or render inoperable any volumetric measuring device or “totalizer” of any pump dispensing aviation jet fuel subject to this subchapter. (8) Sign and deliver or cause to be delivered to the Motor Fuel Tax Administration any report required by this subchapter knowing that it contains false statements material to the computation of the tax imposed by this subchapter. (b) Penalties. — (1) Except as provided in paragraph (b)(2) of this section, a violation of subsection (a) of this section is a class A misdemeanor. (2) a. If a violation of subsection (a) of this section results in an evasion or wrongful withholding of aviation jet fuel tax amounting to more than $500, the violation is a class E felony.  b. If a person has been convicted of a violation of subsection (a) of this section and is subsequently convicted of a violation of subsection (a) of this section, the subsequent violation is a class E felony.  (c) Penalties are cumulative. — The fine and imprisonment provided for in this section are in addition to any other penalty imposed by any other provision of this subchapter. (d) Enforcement. — The Delaware State Police is authorized and directed to assist in the enforcement of this section. (e) License required. — (1) It is unlawful for a person to conduct any activities requiring a license under this subchapter without a license or after a license has been surrendered, cancelled, or revoked.  (2) A violation of this subsection is punishable as follows:  a. For a first offense, by a fine not less than $100 nor more than $300. b. For each subsequent offense, by a fine not less than $300 nor more than $500.  (f) Jurisdiction. — The Superior Court has exclusive jurisdiction over a violation of this section. 82 Del. Laws, c. 118, § 1;
30 DE Code § 5180. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 51. Motor Fuel Tax|Subchapter IV. Aviation Jet Fuel|§ 5180. Deposit of aviation jet fuel tax proceeds.

§ 5180. Deposit of aviation jet fuel tax proceeds. (a) The Department shall deposit all aviation jet fuel tax collected under this subchapter to the credit of the Transportation Trust Fund, established in Title 2, for the purpose of supporting the Department's responsibilities concerning aviation in this State. (b) The Department shall file a report with the Controller General by September 1 of each year detailing the revenue received under this subchapter and the expenditures associated with the Department's responsibilities concerning aviation in this State. 82 Del. Laws, c. 118, § 1;
30 DE Code § 5305. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 53. Tobacco Product Tax|Subchapter II. Levy and Collection of Tax; License, Stamps|§ 5305. Levy of tax, limitation; exemption [For application of this section, see 81 Del. Laws, c. 55, § 28(a)]

§ 5305. Levy of tax, limitation; exemption [For application of this section, see 81 Del. Laws, c. 55, § 28(a)] (a) An excise tax is imposed and assessed upon the sale or use of cigarettes within this State at the rate of 105 mills per cigarette. This tax applies only once to the same pack of cigarettes. In the event the tax computed according to this subsection results in a tax per pack or other unit of sale to which this tax applies involving a fraction of a cent, the tax applicable to that pack or other unit must be computed by rounding the tax to the next higher whole cent. (b) A tax is imposed and assessed upon the sale or use of all tobacco products, except those tobacco products taxed under subsection (a) or (c) of this section, within this State at the rate of 30% of the wholesale price on such products. (c) (1) A tax is imposed and assessed upon the sale or use of moist snuff within this State at the rate of 92 cents per ounce and a proportionate tax at the like rate on any fractional parts of an ounce. The per ounce tax imposed under this subsection must be computed based on the net weight as listed by the manufacturer. (2) An excise tax is imposed and assessed upon the sale or use of vapor products within this State at the rate of 5 cents per fluid milliliter of vapor product. The tax imposed by this paragraph (c)(2) of this section must be computed based on the amount of vapor product in milliliters as listed by the manufacturer. All invoices for vapor products issued by a manufacturer must state the amount of vapor product in milliliters. (d) No tax imposed by this chapter may be levied upon the possession or sale of tobacco products which this State is prohibited from taxing under the Constitution or statutes of the United States. (e) If the seller and purchaser have registered with the Department and obtained exemption certificates, the following sales are exempt:  (1) Sales to veterans ' organizations approved by the Department, if the tobacco products are being purchased by the organization for gratuitous issue to veteran patients in federal, state, or state-aided hospitals; (2) Sales to patients in Veterans ' Administration Hospitals by retail dealers located in such hospitals. (f) [Transferred definitions for “cigar” and “wholesale price”, appearing in former (f)(1) and (2), to § 5301 of this title.] 30 Del. C. 1953, §  5305;  54 Del. Laws, c. 296, §  1;  55 Del. Laws, c. 111, §  1;  57 Del. Laws, c. 136, §  21;  58 Del. Laws, c. 291, §  1;  64 Del. Laws, c. 231, §  1;  65 Del. Laws, c. 441, §  1;  66 Del. Laws, c. 3, §§  1, 2;  67 Del. Laws, c. 280, §§  1, 5, 6;  74 Del. Laws, c. 54, §§  1, 2;  76 Del. Laws, c. 74, §§  3, 4;  76 Del. Laws, c. 75, §  1;  77 Del. Laws, c. 73, §  1;  81 Del. Laws, c. 55, § 3;
30 DE Code § 5306. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 53. Tobacco Product Tax|Subchapter II. Levy and Collection of Tax; License, Stamps|§ 5306. Liability for payment of tax.

§ 5306. Liability for payment of tax. The tax must be paid and the stamp must be affixed by the first person who has possession of tobacco products in this State. 30 Del. C. 1953, §  5306;  54 Del. Laws, c. 296, §  1;  57 Del. Laws, c. 136, §  23;  81 Del. Laws, c. 55, § 4;
30 DE Code § 5307. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 53. Tobacco Product Tax|Subchapter II. Levy and Collection of Tax; License, Stamps|§ 5307. License for sales of tobacco products.

§ 5307. License for sales of tobacco products. A person may not engage in or conduct the business of manufacturing, purchasing, selling, consigning, or distributing tobacco products in this State or acting as an affixing agent without having first obtained the appropriate license for that purpose as prescribed by this chapter. 30 Del. C. 1953, §  5307;  54 Del. Laws, c. 296, §  1;  57 Del. Laws, c. 136, §  23;  81 Del. Laws, c. 55, § 5;
30 DE Code § 5308. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 53. Tobacco Product Tax|Subchapter II. Levy and Collection of Tax; License, Stamps|§ 5308. License charges.

§ 5308. License charges. (a) Wholesale license. — For each wholesale license issued there must be paid to the Department of Finance a fee of $200. If a holder of a wholesale license sells or intends to sell tobacco products at 2 or more places of business, whether established or temporary, a separate license is required for each place of business. (b) Retail license. — For each retail license there must be paid to the Department of Finance a fee of $50. If a holder of a retail license sells or intends to sell tobacco products at 2 or more places of business, whether established or temporary, or whether in the same building or not, a separate license is required for each place of business. (c) Vending machine license. — Every vending machine from which tobacco products are offered for sale must have affixed to it an identification stamp issued by the Department of Finance for which a fee of $15 must be paid to the Department. If 2 or more vending machines are fastened together, each set of mechanisms must have a separate vending machine license. (d) Affixing agent license. — For each affixing agent's license issued there must be paid to the Department of Finance a fee of $200, but only 1 license fee of $200 is required of any person who is both a wholesale dealer and an affixing agent. 30 Del. C. 1953, §  5308;  54 Del. Laws, c. 296, §  1;  57 Del. Laws, c. 136, §§  22, 23;  57 Del. Laws, c. 188, §  43;  57 Del. Laws, c. 741, §  16C;  60 Del. Laws, c. 506, §  1;  81 Del. Laws, c. 55, § 6;