Delaware Code (Titles 8, 9, 25, 30)
30 Del. C. § 5114
Payment of tax by distributor
# (a)
At the time of rendering the statement required by § 5113(a) of this title, the distributor shall pay to the Department of Transportation the tax or taxes levied by this chapter on all gasoline sold and/or used within this State during the preceding calendar month.
# (b)
Distributors averaging monthly sales and/or use of 500,000 or more gallons over a 12-month period ending April 30 each year shall, when complying with § 5113(b) of this title, pay to the Department of Transportation in June each year the tax or taxes on 75% of the gallons of gasoline estimated to be sold and/or used during said month of June. The balance of the tax due on the actual sales and/or use in June shall be paid on or before the twenty-fifth day of the next calendar month.
Amendment history
54 Del. Laws, c. 107; 57 Del. Laws, c. 741, §§ 24B, 24C; 59 Del. Laws, c. 216, § 2; 60 Del. Laws, c. 76, § 2; 60 Del. Laws, c. 667, § 1; 62 Del. Laws, c. 380, § 8; 68 Del. Laws, c. 290, § 184
Source: view the official text
In this title (40 sections)
- 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
- 30-5121 · Reports from carriers transporting gasoline; penalty for…
- 30-5122 · Retention of records by distributors or retailers; penalties
- 30-5123 · Inspection of records
- 30-5124 · Discontinuance, sale or transfer of business by distributor…
- 30-5125 · Delivery from tank truck to motor vehicle; penalty
- 30-5126 · Exchange of information among the states
- 30-5127 · Reports of Department to distributors [Repealed]
- 30-5128 · Penalties
- 30-5129 · Collection of bad checks; service charge; interest
- 30-5131 · Definitions
- 30-5132 · Tax imposed
- 30-5133 · Exemptions
- 30-5134 · Special fuel license; bond