GroundRules
Browse Delaware
Read the original sections, or search by topic.
- 30 Del. C. § 5206 · Deposits of revenue.
- 30 Del. C. § 5207 · Calculation of amount of fuel used in State.
- 30 Del. C. § 5208 · Report requirements; exemptions.
- 30 Del. C. § 5209 · Average consumption.
- 30 Del. C. § 5210 · Records.
- 30 Del. C. § 5211 · Vehicle marker; fee; penalty assessments payable by mail; victims’ compensation tax.
- 30 Del. C. § 5212 · Imposition of tax.
- 30 Del. C. § 5213 · Enforcement.
- 30 Del. C. § 5214 · Filing of bond; refund provisions.
- 30 Del. C. § 5215 · False statements; penalties.
- 30 Del. C. § 5216 · Departure or removal of property from State or discontinuing business; arbitrary assessment.
- 30 Del. C. § 5217 · Failure to report or pay tax; penalty; interest.
- 30 Del. C. § 5218 · Time for payment of taxes, penalties and interest; additional penalty.
- 30 Del. C. § 5219 · Manner of payment and recovery of penalties and interest; debt of motor carrier; lien; preference.
- 30 Del. C. § 5220 · Failure to pay tax; determination; redetermination; review.
- 30 Del. C. § 5221 · Penalties.
- 30 Del. C. § 5222 · Availability of records of other agencies; exchange of information with other jurisdictions.
- 30 Del. C. § 5223 · Regulations; promulgation by Secretary of Transportation.
- 30 Del. C. § 5224 · Exempt vehicles; carriers.
- 30 Del. C. § 5225 · Exemption; reciprocal agreements.
- 30 Del. C. § 5226 · Failure to comply with other statutes.
- 30 Del. C. § 5227 · Collection of bad checks; service charge; interest.
- 30 Del. C. § 5228 · Moneys erroneously collected.
- 30 Del. C. § 5229 · Cooperative agreements between states.
- 30 Del. C. § 5301 · Definitions.
- 30 Del. C. § 5305 · Levy of tax, limitation; exemption [For application of this section, see 81 Del. Laws, c. 55, § 28(a)]
- 30 Del. C. § 5306 · Liability for payment of tax.
- 30 Del. C. § 5307 · License for sales of tobacco products.
- 30 Del. C. § 5308 · License charges.
- 30 Del. C. § 5309 · Application for license.
- 30 Del. C. § 5310 · Issuance of licenses; display.
- 30 Del. C. § 5311 · Expiration of licenses.
- 30 Del. C. § 5312 · Replacement of licenses.
- 30 Del. C. § 5313 · Suspension or revocation of license.
- 30 Del. C. § 5314 · Transfer of license.
- 30 Del. C. § 5315 · Tobacco product tax stamps; affixing; amount; cancellation.
- 30 Del. C. § 5316 · Design and sale of stamps.
- 30 Del. C. § 5317 · Time for affixing stamps; reporting requirements; violation.
- 30 Del. C. § 5318 · Appointment of stamp affixing agents; commission.
- 30 Del. C. § 5319 · Alternate method of collection; other tobacco products.
- 30 Del. C. § 5321 · Duties imposed on licensed tobacco products dealers; lists.
- 30 Del. C. § 5322 · Duties imposed on manufacturer’s representatives.
- 30 Del. C. § 5323 · Taxpayer’s protest [Repealed].
- 30 Del. C. § 5324 · Sample packs.
- 30 Del. C. § 5325 · Late filing penalty.
- 30 Del. C. § 5326 · Refunds.
- 30 Del. C. § 5327 · Exempt sales.
- 30 Del. C. § 5328 · Invoices or delivery tickets and purchase orders required in certain cases.
- 30 Del. C. § 5329 · Administration by Department; rules and regulations.
- 30 Del. C. § 5330 · Bonds.
- 30 Del. C. § 5341 · Sale of unstamped tobacco products; refusal to permit inspection; counterfeited or reused stamps; penalty.
- 30 Del. C. § 5342 · Possession of untaxed tobacco products.
- 30 Del. C. § 5343 · Penalties not specifically provided for.
- 30 Del. C. § 5344 · Liability joint and several as between owner and operator.
- 30 Del. C. § 5345 · Police powers; arrests.
- 30 Del. C. § 5346 · Prohibitions.
- 30 Del. C. § 5351 · Forfeiture of tobacco products; disposal.
- 30 Del. C. § 5352 · Forfeiture of vehicle used in illegally transporting tobacco products.
- 30 Del. C. § 5353 · Tobacco product vending machine forfeiture proceedings.
- 30 Del. C. § 5354 · Seizure of untaxed tobacco products and tobacco product vending machines.
- 30 Del. C. § 5361 · Definitions.
- 30 Del. C. § 5362 · Requirements for delivery sales.
- 30 Del. C. § 5363 · Age verification requirements.
- 30 Del. C. § 5364 · Disclosure requirements.
- 30 Del. C. § 5365 · Shipping requirements.
- 30 Del. C. § 5366 · Registration and reporting requirements.
- 30 Del. C. § 5367 · Collection of taxes.
- 30 Del. C. § 5368 · Penalties.
- 30 Del. C. § 5369 · Enforcement.
- 30 Del. C. § 5401 · Definitions [For application of this section, see 81 Del. c. 384, § 3].
- 30 Del. C. § 5402 · Rate of tax; when payable; exception [For application of this section, see 81 Del. Laws, c. 56, § 2 and 81 Del. C. 384, § 3].
- 30 Del. C. § 5403 · Transfer by broker.
- 30 Del. C. § 5404 · Payment from proceeds of judicial sale.
- 30 Del. C. § 5405 · Documentary stamps; affixing; cancellation; other methods.
- 30 Del. C. § 5406 · Furnishing stamps; sale; agents; compensation; bond premiums.
- 30 Del. C. § 5407 · Enforcement; rules and regulations.
- 30 Del. C. § 5408 · Failure to affix stamps.
- 30 Del. C. § 5409 · Value to be stated in document or affidavit.
- 30 Del. C. § 5410 · Unlawful acts; penalty.
- 30 Del. C. § 5411 · Failure to pay tax; determination; redetermination; review; interest [Repealed].
- 30 Del. C. § 5412 · Grantor to pay tax.
- 30 Del. C. § 5413 · Refunds [Repealed].
- 30 Del. C. § 5414 · Tax lien.
- 30 Del. C. § 5415 · Distribution of tax receipts.
- 30 Del. C. § 5421 · Definitions.
- 30 Del. C. § 5422 · General.
- 30 Del. C. § 5423 · Delaware Land and Water Conservation Trust Fund.
- 30 Del. C. §§ 5424, 5425 · Revenue bonds; Payment of tax receipts to Conservation Trust Fund [Repealed].
- 30 Del. C. § 5426 · Farmland Preservation Fund receipt transfer.
- 30 Del. C. § 5501 · Definitions.
- 30 Del. C. § 5502 · Imposition of tax; rate; adjustment of tariffs.
- 30 Del. C. § 5503 · Computation of tax.
- 30 Del. C. § 5504 · Payment of tax.
- 30 Del. C. § 5505 · Failure to file return or pay tax; interest and penalties [Repealed].
- 30 Del. C. § 5506 · Exemptions.
- 30 Del. C. § 5507 · Rebate of tax for certain qualified activities.
- 30 Del. C. § 5508 · Sourcing rules for mobile telecommunications services.
- 30 Del. C. §§ 5509, 5510 · [Reserved.]
- 30 Del. C. § 6101 · Definitions.
- 30 Del. C. § 6102 · Levy of tax and disposition of proceeds.