Delaware Code (Titles 8, 9, 25, 30)
30 Del. C. § 5137
Refund of taxes erroneously or illegally collected
In the event that any taxes, penalties or interest imposed by this law have been erroneously or illegally collected from a licensee, the Department of Transportation may permit such licensee to take credit against a subsequent tax report for the amount of the erroneous or illegal overpayment, or shall certify the amount thereof to the Secretary of Transportation who shall thereupon draw a warrant for such certified amount to such licensee. Such refund shall be paid to the licensee forthwith.
No refund of any taxes, fees, penalties or interest imposed under this chapter may be obtained except by filing a written claim with the Department before the expiration of 1 year from the earlier of:
# (1)
The date of the payment; or
# (2)
The date the payment was required to be made.
The claim must be in such form as may be prescribed by the Department, and shall specifically set forth the circumstances entitling the claimant to the refund.
Amendment history
54 Del. Laws, c. 107; 57 Del. Laws, c. 741, §§ 24B, 24C, 24E; 59 Del. Laws, c. 216, §§ 2, 3; 61 Del. Laws, c. 141, § 12; 65 Del. Laws, c. 297, § 14; 68 Del. Laws, c. 156, § 55(c); 68 Del. Laws, c. 290, § 184
Source: view the official text
In this title (40 sections)
- 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- 30-5127 · Reports of Department to distributors [Repealed]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
- 30-5135 · Records
- 30-5136 · Monthly reports and payments
- 30-5137 · Refund of taxes erroneously or illegally collected
- 30-5138 · Administration
- 30-5139 · Violations and penalties; enforcement
- 30-5140 · Prohibiting use of dyed diesel fuel on highways; violations…
- 30-5161 · Definitions
- 30-5162 · Appropriations paid through State Treasurer
- 30-5163 · Time and method of computation
- 30-5164 · Certification of Secretary of Transportation; time for payment
- 30-5165 · Expenditures of funds by municipalities; records, audits and…
- 30-5166 · Unauthorized expenditures; personal liability
- 30-5171 · Definitions
- 30-5172 · Aviation jet fuel tax
- 30-5173 · Jet fuel supplier’s license; bond
- 30-5174 · Records
- 30-5175 · Monthly reports and payments
- 30-5176 · Refund of taxes, fees, penalties, or interest erroneously or…
- 30-5177 · Administration
- 30-5178 · Procedure for exempt sales of aviation jet fuel
- 30-5179 · Violations; penalties; enforcement
- 30-5180 · Deposit of aviation jet fuel tax proceeds