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- 30 Del. C. § 2705 · Exemption of gross receipts attributable to intermediate products.
- 30 Del. C. § 2901 · Definitions.
- 30 Del. C. § 2902 · Wholesaler license requirements; license fee; additional fee on aggregate gross receipts; statements required.
- 30 Del. C. § 2903 · Food processor license requirements; license fee; additional fee on aggregate gross receipts; statements required.
- 30 Del. C. § 2904 · Commercial feed dealer license requirements; license fee; additional fee on aggregate gross receipts; statements required.
- 30 Del. C. § 2905 · Retailer license requirements; license fee; additional fee on aggregate purchase price; statements required; transient retailer license requirements; license fee.
- 30 Del. C. § 2906 · Restaurant retailer license requirements; license fee; additional fee on aggregate gross receipts; statements required.
- 30 Del. C. § 2907 · Farm machinery retailer license requirements; license fee; additional fee on aggregate gross receipts; statements required.
- 30 Del. C. § 2908 · Grocery supermarket retailers.
- 30 Del. C. § 2909 · Exemptions.
- 30 Del. C. § 2910 · Tire retailer license requirements; license fee; additional fee on new tires.
- 30 Del. C. § 2911 · Retail Crime Unit; Retail Crime Fund and fee.
- 30 Del. C. § 2912 · Beverage container retailer license requirement; license fee; recycling fee on beverage container sales.
- 30 Del. C. § 3001 · Definitions.
- 30 Del. C. § 3002 · Motor vehicle document fee; claims for refunds [For application of this section, see 80 Del. Laws, c. 77, § 2; 85 Del. Laws, c. 40, § 15].
- 30 Del. C. § 3003 · Enforcement by Secretary of Transportation; rules and regulations.
- 30 Del. C. § 3004 · Motor vehicle dealer handling fee and payment.
- 30 Del. C. § 3005 · Motor vehicle dealer license fee.
- 30 Del. C. § 3101 · Definitions.
- 30 Del. C. § 3102 · Business and employee status during emergency period.
- 30 Del. C. § 3103 · Business and employee status after emergency period.
- 30 Del. C. § 3104 · Administration and notification.
- 30 Del. C. § 3105 · Regulations.
- 30 Del. C. § 3301 · License requirements.
- 30 Del. C. § 3302 · Exception as to municipalities; rural electric cooperatives.
- 30 Del. C. § 3303 · Penalties.
- 30 Del. C. §§ 3501-3508 · License requirement; tax and statement; nonpayment of tax; penalties; reinstatement upon payment of tax; charges; regulation with charges in Pennsylvania and Maryland; free transportation of books, papers and public documents; penalty; deposit with Secretary of Finance in certain cases; penalty; doing business without license; penalty [Repealed].
- 30 Del. C. §§ 3701-3704 · Passengers’ tax; monthly statements; failure to report or pay; penalties; enforcement of penalties; Secretary of Finance; duties and powers in collection of tax [Repealed].
- 30 Del. C. §§ 3901-3909 · Tax on net earnings of railroads and canals; annual statement and collection of tax; tax on locomotives, cars and trucks; tax on capital stock; ascertainment and collection of tax upon failure to make report or pay tax; nonpayment of taxes; penalties; warrant of Secretary of Finance to county receiver of taxes to collect taxes; commutation of state taxes of certain railroad companies; railroad and railway corporations organized under Title 26 [Repealed].
- 30 Del. C. § 4101 · Tax and statement requirements on telegraph lines [Repealed].
- 30 Del. C. § 4102 · Tax and statement requirements on telephone lines and transmitters [Repealed].
- 30 Del. C. § 4103 · Assessment and collection upon failure to make required statement [Repealed].
- 30 Del. C. § 4104 · Collection on failure to pay tax [Repealed].
- 30 Del. C. § 4301 · Definitions.
- 30 Del. C. § 4302 · Imposition of tax on lessees.
- 30 Del. C. § 4303 · Collection of tax.
- 30 Del. C. § 4304 · Liability for the tax.
- 30 Del. C. § 4305 · Lessor’s license.
- 30 Del. C. § 4306 · Records to be kept.
- 30 Del. C. § 4307 · Filing returns and payment of tax.
- 30 Del. C. § 5101 · Definitions.
- 30 Del. C. § 5102 · License for retail sale of gasoline; requirement, issuance, term, fee and display.
- 30 Del. C. § 5103 · License for distributor of gasoline; requirement, application, bond and fee.
- 30 Del. C. § 5104 · Issuance of distributor’s license; term of license.
- 30 Del. C. § 5105 · Refusal of distributor’s license; grounds.
- 30 Del. C. § 5106 · Assignability of distributor’s license.
- 30 Del. C. § 5107 · Bond of licensed distributor.
- 30 Del. C. § 5108 · Revocation, cancellation and surrender of license and bond.
- 30 Del. C. § 5109 · Records of Department of Transportation.
- 30 Del. C. § 5110 · Levy and rate of tax; collection.
- 30 Del. C. § 5111 · Exempt sales of gasoline.
- 30 Del. C. § 5112 · Distributor’s taxable sales of gasoline; what is included.
- 30 Del. C. § 5113 · Monthly reports of distributors.
- 30 Del. C. § 5114 · Payment of tax by distributor.
- 30 Del. C. § 5115 · Penalties for failure to file reports or pay tax when due.
- 30 Del. C. § 5116 · Estimate by Department of Transportation in absence of tax report; redetermination of assessment.
- 30 Del. C. § 5117 · Collection by Department of Transportation of delinquent taxes.
- 30 Del. C. § 5118 · Rules and regulations.
- 30 Del. C. § 5119 · Deposit of receipts by Department of Transportation.
- 30 Del. C. § 5120 · Refunds of motor fuel taxes.
- 30 Del. C. § 5121 · Reports from carriers transporting gasoline; penalty for failure to file report; appeal.
- 30 Del. C. § 5122 · Retention of records by distributors or retailers; penalties.
- 30 Del. C. § 5123 · Inspection of records.
- 30 Del. C. § 5124 · Discontinuance, sale or transfer of business by distributor or retailer; penalties.
- 30 Del. C. § 5125 · Delivery from tank truck to motor vehicle; penalty.
- 30 Del. C. § 5126 · Exchange of information among the states.
- 30 Del. C. § 5127 · Reports of Department to distributors [Repealed].
- 30 Del. C. § 5128 · Penalties.
- 30 Del. C. § 5129 · Collection of bad checks; service charge; interest.
- 30 Del. C. § 5131 · Definitions.
- 30 Del. C. § 5132 · Tax imposed.
- 30 Del. C. § 5133 · Exemptions.
- 30 Del. C. § 5134 · Special fuel license; bond.
- 30 Del. C. § 5135 · Records.
- 30 Del. C. § 5136 · Monthly reports and payments.
- 30 Del. C. § 5137 · Refund of taxes erroneously or illegally collected.
- 30 Del. C. § 5138 · Administration.
- 30 Del. C. § 5139 · Violations and penalties; enforcement.
- 30 Del. C. § 5140 · Prohibiting use of dyed diesel fuel on highways; violations and penalties.
- 30 Del. C. § 5161 · Definitions.
- 30 Del. C. § 5162 · Appropriations paid through State Treasurer.
- 30 Del. C. § 5163 · Time and method of computation.
- 30 Del. C. § 5164 · Certification of Secretary of Transportation; time for payment.
- 30 Del. C. § 5165 · Expenditures of funds by municipalities; records, audits and regulations of municipalities.
- 30 Del. C. § 5166 · Unauthorized expenditures; personal liability.
- 30 Del. C. § 5171 · Definitions.
- 30 Del. C. § 5172 · Aviation jet fuel tax.
- 30 Del. C. § 5173 · Jet fuel supplier’s license; bond.
- 30 Del. C. § 5174 · Records.
- 30 Del. C. § 5175 · Monthly reports and payments.
- 30 Del. C. § 5176 · Refund of taxes, fees, penalties, or interest erroneously or illegally collected.
- 30 Del. C. § 5177 · Administration.
- 30 Del. C. § 5178 · Procedure for exempt sales of aviation jet fuel.
- 30 Del. C. § 5179 · Violations; penalties; enforcement.
- 30 Del. C. § 5180 · Deposit of aviation jet fuel tax proceeds.
- 30 Del. C. § 5201 · Short title.
- 30 Del. C. § 5202 · Definitions.
- 30 Del. C. § 5203 · Rate of tax.
- 30 Del. C. § 5204 · Credit for motor fuel tax payment.
- 30 Del. C. § 5205 · Tax due date.