Delaware · Through 2026-08-10 (85 Del. Laws, c. 421, 424) · Newer source version available

30 Del. C. § 5112: Distributor’s taxable sales of gasoline; what is included.

Where this section sits in the code

Title 30. State Taxes
Commodity Taxes
CHAPTER 51. Motor Fuel Tax
Subchapter I. Gasoline

The distributor’s taxable sales shall, for the purpose of this chapter, include all gasoline delivered to retail dealers, including gasoline delivered to retail outlets on consignment or to retail outlets owned or operated by the distributor.

Collected 2026-09-05T23:02:36Z. Source file · JSON

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