Delaware Code (Titles 8, 9, 25, 30)
30 Del. C. § 5203
Rate of tax
Official textdelcode.delaware.gov
Every motor carrier shall pay a road tax equivalent to the rate per gallon of the Delaware liquid fuels tax which is currently in effect, calculated on the amount of motor fuel used in its operations on highways within this State.
Amendment history
57 Del. Laws, c. 496, § 1
Source: view the official text
In this title (40 sections)
- 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
- 30-5201 · Short title
- 30-5202 · Definitions
- 30-5203 · Rate of tax
- 30-5204 · Credit for motor fuel tax payment
- 30-5205 · Tax due date
- 30-5206 · Deposits of revenue
- 30-5207 · Calculation of amount of fuel used in State
- 30-5208 · Report requirements; exemptions
- 30-5209 · Average consumption
- 30-5210 · Records
- 30-5211 · Vehicle marker; fee; penalty assessments payable by mail;…
- 30-5212 · Imposition of tax
- 30-5213 · Enforcement
- 30-5214 · Filing of bond; refund provisions
- 30-5215 · False statements; penalties
- 30-5216 · Departure or removal of property from State or discontinuing…
- 30-5217 · Failure to report or pay tax; penalty; interest
- 30-5218 · Time for payment of taxes, penalties and interest; additional…
- 30-5219 · Manner of payment and recovery of penalties and interest;…
- 30-5220 · Failure to pay tax; determination; redetermination; review
- 30-5221 · Penalties
- 30-5222 · Availability of records of other agencies; exchange of…