Delaware Code (Titles 8, 9, 25, 30)
30 Del. C. § 5222
Availability of records of other agencies; exchange of information with other jurisdictions
# (a)
The records of any other state agency, board or commission, to the extent that the same may be pertinent to the administration and enforcement of this chapter and the determination of liability under this chapter, shall be available to the Secretary of Transportation.
# (b)
The Department of Transportation shall, upon request from the officials to whom are entrusted the enforcement of the motor carrier fuel use tax laws of any other state, the District of Columbia, the United States, its territories and possessions or the provinces of the Dominion of Canada, forward to any such officials any information which it may have relative to registration, tax reporting, audit findings and any other information concerning motor carrier operations in this State; provided, that such other governmental jurisdictions furnish like information to this State.
Amendment history
57 Del. Laws, c. 496, § 1; 58 Del. Laws, c. 467, § 3; 59 Del. Laws, c. 216, § 5; 66 Del. Laws, c. 111, §§ 1, 2; 68 Del. Laws, c. 290, § 184
Source: view the official text
In this title (40 sections)
- 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
- 30-5227 · Collection of bad checks; service charge; interest
- 30-5228 · Moneys erroneously collected
- 30-5229 · Cooperative agreements between states
- 30-5301 · Definitions
- 30-5305 · Levy of tax, limitation; exemption [For application of this…
- 30-5306 · Liability for payment of tax
- 30-5307 · License for sales of tobacco products
- 30-5308 · License charges
- 30-5309 · Application for license
- 30-5310 · Issuance of licenses; display
- 30-5311 · Expiration of licenses
- 30-5312 · Replacement of licenses
- 30-5313 · Suspension or revocation of license
- 30-5314 · Transfer of license
- 30-5315 · Tobacco product tax stamps; affixing; amount; cancellation