Delaware Code Title 30 Sec. 5205 – Tax due date
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The tax imposed by this chapter shall be paid by each motor carrier quarterly to the Department of Transportation on or before April 30, July 31, October 31 and January 31 of each year and calculated upon the amount of motor fuel used in its operations on highways within this State by each such carrier during the quarter ending with the last day of the preceding month.
30 Del. C. 1953, § ?5205; 57 Del. Laws, c. 496, § ?1; 58 Del. Laws, c. 467, § ?2; 59 Del. Laws, c. 216, § ?4; 68 Del. Laws, c. 290, § ?184;
Terms Used In Delaware Code Title 30 Sec. 5205
- Department: means Department of Transportation. See Delaware Code Title 30 Sec. 5202
- Month: means a calendar month, unless otherwise expressed. See Delaware Code Title 1 Sec. 302
- Motor carrier: means every person who operates or causes to be operated any motor vehicle on any highway in this State. See Delaware Code Title 30 Sec. 5202
- Motor fuel: means :
- Operations: means operations of all such motor vehicles whether loaded or empty, whether for compensation or not for compensation and whether owned by or leased to the motor carrier who operates them or causes them to be operated. See Delaware Code Title 30 Sec. 5202
- State: means a state of the United States, the District of Columbia, Puerto Rico, The United States Virgin Islands, or any territory or insular possession subject to the jurisdiction of the United States. See Delaware Code Title 30 Sec. 502
- Tax: shall be deemed also to refer to license fees imposed under Part III of this title. See Delaware Code Title 30 Sec. 502
- Year: means a calendar year, and is equivalent to the words "year of our Lord. See Delaware Code Title 1 Sec. 302