Delaware Code (Titles 8, 9, 25, 30)
30 Del. C. § 5101
Definitions
As used in this chapter:
# (1)
“Aviation gasoline” is gasoline manufactured and distributed exclusively for use in internal combustion aircraft engines.
# (2)
“Department” means Department of Transportation.
# (3)
“Distributor” includes any person, association of persons, firm or corporation, wherever resident or located, who imports or causes to be imported into the State gasoline, as defined in this section, for use, distribution, storage or sale after the gasoline reaches the State or who, being in the business of selling and or distributing gasoline in bulk quantities, desires to purchase gasoline tax free from another distributor for resale within this State or for export from this State; and also any person, association of persons, firm or corporation who produces, refines, manufactures or compounds, or causes to be produced, refined, manufactured or compounded gasoline as defined in this section within the State.
# (4)
A product will be considered “gasohol” when it is composed of 1 part anhydrous ethyl alcohol (ethanol) and 9 parts unleaded gasoline.
# (5)
“Gasoline” includes all products commonly or commercially known or sold as gasoline, including gasohol, casinghead gasoline, natural gasoline, aviation gasoline and all flammable liquids composed of a mixture of selected hydrocarbons expressly manufactured and blended for the purpose of effectively and efficiently operating spark-ignited internal combustion engines. The term “gasoline” does not include liquefied gases such as propane, butane or pentane, or mixtures of the same, nor any product:
a. Having an ASTM Designation D908 research octane number of less than 70; or
b. Having a Reid vapor pressure at 100° F. of more than 30 pounds.
# (6)
“Person” includes every natural person, fiduciary, association of persons or corporation. Whenever used in any clause prescribing and imposing a fine or imprisonment or both, the term “person” as applied to an association means and includes the partners or members thereof, and as applied to corporations, the officers thereof.
# (7)
“Retailer” means any person engaged in the sale of gasoline within this State who is not licensed as a distributor.
Amendment history
54 Del. Laws, c. 107; 57 Del. Laws, c. 741, § 24A; 62 Del. Laws, c. 380, §§ 1, 2; 65 Del. Laws, c. 297, §§ 1-3; 68 Del. Laws, c. 290, § 184; 70 Del. Laws, c. 575, § 11
Source: view the official text
In this title (40 sections)
- 30-3103 · Business and employee status after emergency period
- 30-3104 · Administration and notification
- 30-3105 · Regulations
- 30-3301 · License requirements
- 30-3302 · Exception as to municipalities; rural electric cooperatives
- 30-3303 · Penalties
- 30-3501-3508 · License requirement; tax and statement; nonpayment of…
- 30-3701-3704 · Passengers’ tax; monthly statements; failure to report…
- 30-3901-3909 · Tax on net earnings of railroads and canals; annual…
- 30-4101 · Tax and statement requirements on telegraph lines [Repealed]
- 30-4102 · Tax and statement requirements on telephone lines and…
- 30-4103 · Assessment and collection upon failure to make required…
- 30-4104 · Collection on failure to pay tax [Repealed]
- 30-4301 · Definitions
- 30-4302 · Imposition of tax on lessees
- 30-4303 · Collection of tax
- 30-4304 · Liability for the tax
- 30-4305 · Lessor’s license
- 30-4306 · Records to be kept
- 30-4307 · Filing returns and payment of tax
- 30-5101 · Definitions
- 30-5102 · License for retail sale of gasoline; requirement, issuance,…
- 30-5103 · License for distributor of gasoline; requirement,…
- 30-5104 · Issuance of distributor’s license; term of license
- 30-5105 · Refusal of distributor’s license; grounds
- 30-5106 · Assignability of distributor’s license
- 30-5107 · Bond of licensed distributor
- 30-5108 · Revocation, cancellation and surrender of license and bond
- 30-5109 · Records of Department of Transportation
- 30-5110 · Levy and rate of tax; collection
- 30-5111 · Exempt sales of gasoline
- 30-5112 · Distributor’s taxable sales of gasoline; what is included
- 30-5113 · Monthly reports of distributors
- 30-5114 · Payment of tax by distributor
- 30-5115 · Penalties for failure to file reports or pay tax when due
- 30-5116 · Estimate by Department of Transportation in absence of tax…
- 30-5117 · Collection by Department of Transportation of delinquent taxes
- 30-5118 · Rules and regulations
- 30-5119 · Deposit of receipts by Department of Transportation
- 30-5120 · Refunds of motor fuel taxes