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

30 Del. C. § 5118

Rules and regulations

Official textdelcode.delaware.gov

The Department of Transportation may prescribe reasonable rules and regulations for the carrying out of this chapter and all forms of reports required by this chapter.

Amendment history

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

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In this title (40 sections)
  1. 30-4305 · Lessor’s license
  2. 30-4306 · Records to be kept
  3. 30-4307 · Filing returns and payment of tax
  4. 30-5101 · Definitions
  5. 30-5102 · License for retail sale of gasoline; requirement, issuance,…
  6. 30-5103 · License for distributor of gasoline; requirement,…
  7. 30-5104 · Issuance of distributor’s license; term of license
  8. 30-5105 · Refusal of distributor’s license; grounds
  9. 30-5106 · Assignability of distributor’s license
  10. 30-5107 · Bond of licensed distributor
  11. 30-5108 · Revocation, cancellation and surrender of license and bond
  12. 30-5109 · Records of Department of Transportation
  13. 30-5110 · Levy and rate of tax; collection
  14. 30-5111 · Exempt sales of gasoline
  15. 30-5112 · Distributor’s taxable sales of gasoline; what is included
  16. 30-5113 · Monthly reports of distributors
  17. 30-5114 · Payment of tax by distributor
  18. 30-5115 · Penalties for failure to file reports or pay tax when due
  19. 30-5116 · Estimate by Department of Transportation in absence of tax…
  20. 30-5117 · Collection by Department of Transportation of delinquent taxes
  21. 30-5118 · Rules and regulations
  22. 30-5119 · Deposit of receipts by Department of Transportation
  23. 30-5120 · Refunds of motor fuel taxes
  24. 30-5121 · Reports from carriers transporting gasoline; penalty for…
  25. 30-5122 · Retention of records by distributors or retailers; penalties
  26. 30-5123 · Inspection of records
  27. 30-5124 · Discontinuance, sale or transfer of business by distributor…
  28. 30-5125 · Delivery from tank truck to motor vehicle; penalty
  29. 30-5126 · Exchange of information among the states
  30. 30-5127 · Reports of Department to distributors [Repealed]
  31. 30-5128 · Penalties
  32. 30-5129 · Collection of bad checks; service charge; interest
  33. 30-5131 · Definitions
  34. 30-5132 · Tax imposed
  35. 30-5133 · Exemptions
  36. 30-5134 · Special fuel license; bond
  37. 30-5135 · Records
  38. 30-5136 · Monthly reports and payments
  39. 30-5137 · Refund of taxes erroneously or illegally collected
  40. 30-5138 · Administration
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