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

30 Del. C. § 5203: Rate of tax.

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Where this section sits in the code
  1. Title 30. State Taxes
  2. Commodity Taxes
  3. CHAPTER 52. Motor Carriers Fuel Purchase Law

Every motor carrier shall pay a road tax equivalent to the rate per gallon of the Delaware liquid fuels tax which is currently in effect, calculated on the amount of motor fuel used in its operations on highways within this State.

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

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