Delaware Code (Titles 8, 9, 25, 30)

30 Del. C. § 5109

Records of Department of Transportation

Official textdelcode.delaware.gov
Amendment history

54 Del. Laws, c. 107; 57 Del. Laws, c. 741, § 24B; 59 Del. Laws, c. 216, § 2; 68 Del. Laws, c. 290, § 184

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In this title (40 sections)
  1. 30-3901-3909 · Tax on net earnings of railroads and canals; annual…
  2. 30-4101 · Tax and statement requirements on telegraph lines [Repealed]
  3. 30-4102 · Tax and statement requirements on telephone lines and…
  4. 30-4103 · Assessment and collection upon failure to make required…
  5. 30-4104 · Collection on failure to pay tax [Repealed]
  6. 30-4301 · Definitions
  7. 30-4302 · Imposition of tax on lessees
  8. 30-4303 · Collection of tax
  9. 30-4304 · Liability for the tax
  10. 30-4305 · Lessor’s license
  11. 30-4306 · Records to be kept
  12. 30-4307 · Filing returns and payment of tax
  13. 30-5101 · Definitions
  14. 30-5102 · License for retail sale of gasoline; requirement, issuance,…
  15. 30-5103 · License for distributor of gasoline; requirement,…
  16. 30-5104 · Issuance of distributor’s license; term of license
  17. 30-5105 · Refusal of distributor’s license; grounds
  18. 30-5106 · Assignability of distributor’s license
  19. 30-5107 · Bond of licensed distributor
  20. 30-5108 · Revocation, cancellation and surrender of license and bond
  21. 30-5109 · Records of Department of Transportation
  22. 30-5110 · Levy and rate of tax; collection
  23. 30-5111 · Exempt sales of gasoline
  24. 30-5112 · Distributor’s taxable sales of gasoline; what is included
  25. 30-5113 · Monthly reports of distributors
  26. 30-5114 · Payment of tax by distributor
  27. 30-5115 · Penalties for failure to file reports or pay tax when due
  28. 30-5116 · Estimate by Department of Transportation in absence of tax…
  29. 30-5117 · Collection by Department of Transportation of delinquent taxes
  30. 30-5118 · Rules and regulations
  31. 30-5119 · Deposit of receipts by Department of Transportation
  32. 30-5120 · Refunds of motor fuel taxes
  33. 30-5121 · Reports from carriers transporting gasoline; penalty for…
  34. 30-5122 · Retention of records by distributors or retailers; penalties
  35. 30-5123 · Inspection of records
  36. 30-5124 · Discontinuance, sale or transfer of business by distributor…
  37. 30-5125 · Delivery from tank truck to motor vehicle; penalty
  38. 30-5126 · Exchange of information among the states
  39. 30-5127 · Reports of Department to distributors [Repealed]
  40. 30-5128 · Penalties
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