reglab/statecodes huggingface dataset:
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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 section:
(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;
2023 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;
2023 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;
2023 Delaware Code › Title 30 - State Taxes › Chapter 52. MOTOR CARRIERS FUEL PURCHASE LAW › § 5201. Short title.

§ 5201. Short title.
This chapter shall be known and may be cited as the “Motor Carriers Fuel Purchase Law.”
30 Del. C. 1953, §  5201;  57 Del. Laws, c. 496, §  1;
2023 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;
2023 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;
2023 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;
2023 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);
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 Delaware Code › Title 30 - State Taxes › Chapter 52. MOTOR CARRIERS FUEL PURCHASE LAW › § 5225. Exemption; reciprocal agreements.

§ 5225. Exemption; reciprocal agreements.
This chapter shall not apply to motor vehicles bearing the registration plates of any other state which does not impose a tax, license or fee upon motor vehicles bearing valid registration plates of this State. The Secretary of Transportation is authorized to make reciprocal agreements with the proper officials of any other state imposing any such tax, license or fee providing for the reduction or relief from the tax imposed by this chapter, upon motor vehicles bearing valid registration plates of such other state, in exchange for the reduction or relief from the tax, license or fee imposed by such other state upon motor vehicles bearing valid registration plates of this State.
30 Del. C. 1953, §  5225;  57 Del. Laws, c. 496, §  1;  58 Del. Laws, c. 334;  58 Del. Laws, c. 467, §  3;  59 Del. Laws, c. 216, §  5;  68 Del. Laws, c. 290, §  184;
2023 Delaware Code › Title 30 - State Taxes › Chapter 52. MOTOR CARRIERS FUEL PURCHASE LAW › § 5226. Failure to comply with other statutes.

§ 5226. Failure to comply with other statutes.
Any motor carrier who fails to comply with the requirements of Chapter 51 of this title, also administered by the Department, shall be subject to withholding, suspension or revocation of motor carrier operating privileges as provided under § 5211(a) of this title until such time as the Secretary determines that such motor carrier is in compliance with Chapter 51 of this title.
64 Del. Laws, c. 396, §  1;
2023 Delaware Code › Title 30 - State Taxes › Chapter 52. MOTOR CARRIERS FUEL PURCHASE LAW › § 5227. Collection of bad checks; service charge; interest.

§ 5227. 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 operating privileges in this State and 30 days thereafter, to revoke the maker's operating privileges in this State.
65 Del. Laws, c. 302, §  1;  67 Del. Laws, c. 260, §  1;
2023 Delaware Code › Title 30 - State Taxes › Chapter 52. MOTOR CARRIERS FUEL PURCHASE LAW › § 5228. Moneys erroneously collected.

§ 5228. Moneys erroneously collected.
In the event that any fees, taxes, penalties or interest imposed by this chapter shall have been erroneously collected from the motor carrier, the Department of Transportation may, upon request of the motor carrier, permit such motor carrier to take credit against a subsequent tax report in the amount of the erroneous overpayment, or, the Department may certify to the State Treasurer the amount of fees, taxes, penalties and/or interest erroneously collected by the Department. The State Treasurer shall thereupon draw a warrant for such certified amount made payable to the motor carrier.
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.
65 Del. Laws, c. 427, §  9;  68 Del. Laws, c. 156, §  55(d);  68 Del. Laws, c. 290, §  184;
2023 Delaware Code › Title 30 - State Taxes › Chapter 52. MOTOR CARRIERS FUEL PURCHASE LAW › § 5229. Cooperative agreements between states.

§ 5229. Cooperative agreements between states.
(a) The Secretary of the Department of Transportation may enter into cooperative agreements with other states, for exchange of information and auditing of users of motor fuels used in fleets of motor vehicles operated or intended to operate interstate. An agreement, arrangement, declaration or amendment thereto is not effective until executed and filed with the Department of Transportation.
(b) An agreement may provide for determining the base state for users, users records requirements, audit procedures, exchange of information, persons eligible for tax licensing, defining qualified motor vehicles, determining if bonding is required, specifying reporting requirements and periods including defining uniform penalty and interest rates for late reporting, determining methods for collecting and forwarding of motor carrier fuel use taxes and penalties to another jurisdiction and other provisions as will facilitate the administration of the agreement.
(c) The Department of Transportation may, as required by the terms of an agreement, forward to officers of another state any information in the Department's possession relative to the manufacture, receipts, sale, use, transportation or shipment of motor fuels by any person. The Department of Transportation may disclose to officers of another state, the location of officers, motor vehicles and other real and personal property of users of motor fuels.
(d) An agreement may provide for each state to audit the records of persons based in the State, to determine if the motor carrier fuel use taxes due each state are properly reported and paid. Each state shall forward the findings of the audits performed on persons based in the State, to each state in which the person has taxable use of motor fuels. For persons not based in this State and who have taxable use of motor fuel in this State, the Department of Transportation may serve the auditing findings received from another state, in the form of an assessment, on the person as though an audit was conducted by the Department of Transportation.
(e) Any agreement entered into pursuant to this section shall not preclude the Department from auditing the records of any person covered by the provisions of this chapter.
(f) The legal remedies for any person served with an order or assessment under this section shall be as prescribed in this chapter.
(g) If the Department enter into any agreement under the authority of this section, and the provisions set forth in the agreement are in conflict with any other rules or regulations by the Department, the agreement's provisions shall prevail notwithstanding.
68 Del. Laws, c. 156, §  53;  68 Del. Laws, c. 290, §§  184, 186, 187;