Delaware Code (Titles 8, 9, 25, 30)
30 Del. C. § 5207
Calculation of amount of fuel used in State
Official textdelcode.delaware.gov
The amount of gasoline or other motor fuel used in the operation of any motor carrier on highways within this State shall be such proportion of the total amount of such gasoline or other motor fuel used in its entire operations within and without this State, as the total number of miles traveled on highways within this State bears to the total number of miles traveled within and without this State.
Amendment history
57 Del. Laws, c. 496, § 1
Source: view the official text
In this title (40 sections)
- 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…
- 30-5223 · Regulations; promulgation by Secretary of Transportation
- 30-5224 · Exempt vehicles; carriers
- 30-5225 · Exemption; reciprocal agreements
- 30-5226 · Failure to comply with other statutes