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

30 Del. C. § 5174

Records

Official textdelcode.delaware.gov

# (a)

Preparation of records. —

Each licensed aviation jet fuel supplier shall prepare and maintain such records as the Department reasonably requires with respect to all sales or deliveries of aviation jet fuel to customers.

# (b)

Retention of records. —

The records required under this section must be retained for a minimum of 3 years and must be available, at all reasonable times, for examination by the Department’s representatives.

Amendment history

82 Del. Laws, c. 118, § 1

Source: view the official text

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In this title (40 sections)
  1. 30-5129 · Collection of bad checks; service charge; interest
  2. 30-5131 · Definitions
  3. 30-5132 · Tax imposed
  4. 30-5133 · Exemptions
  5. 30-5134 · Special fuel license; bond
  6. 30-5135 · Records
  7. 30-5136 · Monthly reports and payments
  8. 30-5137 · Refund of taxes erroneously or illegally collected
  9. 30-5138 · Administration
  10. 30-5139 · Violations and penalties; enforcement
  11. 30-5140 · Prohibiting use of dyed diesel fuel on highways; violations…
  12. 30-5161 · Definitions
  13. 30-5162 · Appropriations paid through State Treasurer
  14. 30-5163 · Time and method of computation
  15. 30-5164 · Certification of Secretary of Transportation; time for payment
  16. 30-5165 · Expenditures of funds by municipalities; records, audits and…
  17. 30-5166 · Unauthorized expenditures; personal liability
  18. 30-5171 · Definitions
  19. 30-5172 · Aviation jet fuel tax
  20. 30-5173 · Jet fuel supplier’s license; bond
  21. 30-5174 · Records
  22. 30-5175 · Monthly reports and payments
  23. 30-5176 · Refund of taxes, fees, penalties, or interest erroneously or…
  24. 30-5177 · Administration
  25. 30-5178 · Procedure for exempt sales of aviation jet fuel
  26. 30-5179 · Violations; penalties; enforcement
  27. 30-5180 · Deposit of aviation jet fuel tax proceeds
  28. 30-5201 · Short title
  29. 30-5202 · Definitions
  30. 30-5203 · Rate of tax
  31. 30-5204 · Credit for motor fuel tax payment
  32. 30-5205 · Tax due date
  33. 30-5206 · Deposits of revenue
  34. 30-5207 · Calculation of amount of fuel used in State
  35. 30-5208 · Report requirements; exemptions
  36. 30-5209 · Average consumption
  37. 30-5210 · Records
  38. 30-5211 · Vehicle marker; fee; penalty assessments payable by mail;…
  39. 30-5212 · Imposition of tax
  40. 30-5213 · Enforcement
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