{"data":{"id":"us-de/30-del.-c.-5114","jurisdiction":"us-de","citation":"30 Del. C. § 5114","heading":"Payment of tax by distributor.","body":"(a) At the time of rendering the statement required by § 5113(a) of this title, the distributor shall pay to the Department of Transportation the tax or taxes levied by this chapter on all gasoline sold and/or used within this State during the preceding calendar month.\n(b) Distributors averaging monthly sales and/or use of 500,000 or more gallons over a 12-month period ending April 30 each year shall, when complying with § 5113(b) of this title, pay to the Department of Transportation in June each year the tax or taxes on 75% of the gallons of gasoline estimated to be sold and/or used during said month of June. The balance of the tax due on the actual sales and/or use in June shall be paid on or before the twenty-fifth day of the next calendar month.","path":["Title 30. State Taxes","Commodity Taxes","CHAPTER 51. Motor Fuel Tax","Subchapter I. Gasoline"],"source_url":"https://delcode.delaware.gov/title30/c051/sc01/index.html#5114","current_through":"2026-08-10 (85 Del. Laws, c. 421, 424)","vintage":"","retrieved_at":"2026-09-05T23:02:36Z","sha256":"d9385d9be8d5c6f9f2c6963a5521dfdc22bd9d4b7d687698a8de66857be9b01f","source_id":"us-de","stale":true,"prev":"us-de/30-del.-c.-5113","next":"us-de/30-del.-c.-5115"},"notice":"GroundRules: Original legal text. Not legal advice."}