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

30 Del. C. § 5132

Tax imposed

Official textdelcode.delaware.gov

# (a)

There is hereby levied and imposed a tax of 22 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, as amended, on the sale or delivery of special fuel to any special fuel dealer or special fuel user not the holder of a valid special fuel dealer’s or special fuel user’s license. Said tax, with respect to all special fuel delivered by a special fuel supplier into the bulk storage tank or tanks of said dealer or user, shall attach at the time of such delivery and shall be collected by the supplier from the dealer or user and shall be paid over to the Department of Transportation as hereinafter provided.

# (b)

There is hereby levied and imposed a tax of 22 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, as amended, on the use (within the meaning of the word “use” as defined in § 5131 of this title) of special fuel when such special fuel is delivered into the supply tanks of motor vehicles in this State by a licensed special fuel dealer or a licensed special fuel user. Said tax, with respect to all special fuel delivered by a licensed special fuel dealer into supply tanks of motor vehicles in this State, shall attach at the time of such delivery and shall be collected by such dealer from the special fuel user and shall be paid over to the Department of Transportation as hereinafter provided. Said tax, with respect to special fuel acquired by any licensed special fuel user in any manner other than by delivery by a special fuel dealer into the supply tank of a motor vehicle, shall attach at the time of the use (as defined in § 5131 of this title) of such fuel and shall be paid over to the Department of Transportation by said user as herein provided.

Amendment history

54 Del. Laws, c. 107; 55 Del. Laws, c. 112, § 2; 57 Del. Laws, c. 741, § 24B; 58 Del. Laws, c. 289, § 2; 59 Del. Laws, c. 216, § 2; 60 Del. Laws, c. 14, § 1; 60 Del. Laws, c. 423, § 1; 61 Del. Laws, c. 74, § 2; 61 Del. Laws, c. 141, § 2; 63 Del. Laws, c. 179, § 26; 68 Del. Laws, c. 290, § 184; 69 Del. Laws, c. 77, §§ 52-55

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In this title (40 sections)
  1. 30-5111 · Exempt sales of gasoline
  2. 30-5112 · Distributor’s taxable sales of gasoline; what is included
  3. 30-5113 · Monthly reports of distributors
  4. 30-5114 · Payment of tax by distributor
  5. 30-5115 · Penalties for failure to file reports or pay tax when due
  6. 30-5116 · Estimate by Department of Transportation in absence of tax…
  7. 30-5117 · Collection by Department of Transportation of delinquent taxes
  8. 30-5118 · Rules and regulations
  9. 30-5119 · Deposit of receipts by Department of Transportation
  10. 30-5120 · Refunds of motor fuel taxes
  11. 30-5121 · Reports from carriers transporting gasoline; penalty for…
  12. 30-5122 · Retention of records by distributors or retailers; penalties
  13. 30-5123 · Inspection of records
  14. 30-5124 · Discontinuance, sale or transfer of business by distributor…
  15. 30-5125 · Delivery from tank truck to motor vehicle; penalty
  16. 30-5126 · Exchange of information among the states
  17. 30-5127 · Reports of Department to distributors [Repealed]
  18. 30-5128 · Penalties
  19. 30-5129 · Collection of bad checks; service charge; interest
  20. 30-5131 · Definitions
  21. 30-5132 · Tax imposed
  22. 30-5133 · Exemptions
  23. 30-5134 · Special fuel license; bond
  24. 30-5135 · Records
  25. 30-5136 · Monthly reports and payments
  26. 30-5137 · Refund of taxes erroneously or illegally collected
  27. 30-5138 · Administration
  28. 30-5139 · Violations and penalties; enforcement
  29. 30-5140 · Prohibiting use of dyed diesel fuel on highways; violations…
  30. 30-5161 · Definitions
  31. 30-5162 · Appropriations paid through State Treasurer
  32. 30-5163 · Time and method of computation
  33. 30-5164 · Certification of Secretary of Transportation; time for payment
  34. 30-5165 · Expenditures of funds by municipalities; records, audits and…
  35. 30-5166 · Unauthorized expenditures; personal liability
  36. 30-5171 · Definitions
  37. 30-5172 · Aviation jet fuel tax
  38. 30-5173 · Jet fuel supplier’s license; bond
  39. 30-5174 · Records
  40. 30-5175 · Monthly reports and payments
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