Sections
§ 5201 Short title 30
§ 5202 Definitions 30
§ 5203 Rate of tax 30
§ 5204 Credit for motor fuel tax payment 30
§ 5205 Tax due date 30
§ 5206 Deposits of revenue 30
§ 5207 Calculation of amount of fuel used in State 30
§ 5208 Report requirements; exemptions 30
§ 5209 Average consumption 30
§ 5210 Records 30
§ 5211 Vehicle marker; fee; penalty assessments payable by mail; victims’ … 30
§ 5212 Imposition of tax 30
§ 5213 Enforcement 30
§ 5214 Filing of bond; refund provisions 30
§ 5215 False statements; penalties 30
§ 5216 Departure or removal of property from State or discontinuing … 30
§ 5217 Failure to report or pay tax; penalty; interest 30
§ 5218 Time for payment of taxes, penalties and interest; additional penalty 30
§ 5219 Manner of payment and recovery of penalties and interest; debt of … 30
§ 5220 Failure to pay tax; determination; redetermination; review 30
§ 5221 Penalties 30
§ 5222 Availability of records of other agencies; exchange of information … 30
§ 5223 Regulations; promulgation by Secretary of Transportation 30
§ 5224 Exempt vehicles; carriers 30
§ 5225 Exemption; reciprocal agreements 30
§ 5226 Failure to comply with other statutes 30
§ 5227 Collection of bad checks; service charge; interest 30
§ 5228 Moneys erroneously collected 30
§ 5229 Cooperative agreements between states 30

Terms Used In Delaware Code > Title 30 > Chapter 52 - Motor Carriers Fuel Purchase Law

  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Agency: means any agency, board, department, bureau or commission of this State which receives an appropriation under the general appropriation act of the General Assembly. See Delaware Code Title 29 Sec. 5901
  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Arrest: Taking physical custody of a person by lawful authority.
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
  • Board: means the Merit Employee Relations Board created by this chapter. See Delaware Code Title 29 Sec. 5901
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Contract: A legal written agreement that becomes binding when signed.
  • Conviction: A judgement of guilt against a criminal defendant.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
  • Department: means Department of Transportation. See Delaware Code Title 30 Sec. 5202
  • Docket: A log containing brief entries of court proceedings.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Fraud: Intentional deception resulting in injury to another.
  • Highway: means the Delaware Turnpike and every way or place, of whatever nature, open to the use of the public as a matter of right for the purposes of vehicular travel. See Delaware Code Title 30 Sec. 5202
  • last known address: shall mean the address determined under paragraph (b)(6)a. See Delaware Code Title 30 Sec. 502
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Merit comparable positions: means those positions which for salary determination purposes, are assigned, pursuant to the State Budget Act, classification titles and/or pay grades that are comparable to the titles and/or pay grades of similar positions in the classified service. See Delaware Code Title 29 Sec. 5901
  • 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 :

    a. See Delaware Code Title 30 Sec. 5202

  • Motor vehicle: means a motor vehicle used, designed or maintained for transportation of persons or property and:

    a. See Delaware Code Title 30 Sec. 5202

  • 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
  • Oral argument: An opportunity for lawyers to summarize their position before the court and also to answer the judges' questions.
  • Person: means and includes an individual, a trust, estate, partnership, association, company or corporation. See Delaware Code Title 30 Sec. 502
  • Personal property: All property that is not real property.
  • Precedent: A court decision in an earlier case with facts and law similar to a dispute currently before a court. Precedent will ordinarily govern the decision of a later similar case, unless a party can show that it was wrongly decided or that it differed in some significant way.
  • Probation: A sentencing alternative to imprisonment in which the court releases convicted defendants under supervision as long as certain conditions are observed.
  • Restitution: The court-ordered payment of money by the defendant to the victim for damages caused by the criminal action.
  • Rules: means those rules adopted by the Board pursuant to this chapter. See Delaware Code Title 29 Sec. 5901
  • Secretary: means the Secretary of the Department of Human Resources. See Delaware Code Title 29 Sec. 5901
  • Secretary: means Secretary of Transportation. 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
  • state service: means all positions of state employment other than the following positions, which are excluded:

    (1) Members of the General Assembly and others elected by popular vote and persons appointed to fill vacancies in elective offices. See Delaware Code Title 29 Sec. 5903

  • Summons: Another word for subpoena used by the criminal justice system.
  • Tax: shall be deemed also to refer to license fees imposed under Part III of this title. See Delaware Code Title 30 Sec. 502
  • Taxable: means any person, fiduciary, association of persons, syndicate, joint venture or copartnership subject to making return or to payment of tax imposed by this title. See Delaware Code Title 30 Sec. 101
  • Writ: A formal written command, issued from the court, requiring the performance of a specific act.