Delaware Code Title 30 Sec. 3004 – Motor vehicle dealer handling fee and payment
(a) Every motor vehicle dealer shall pay a handling fee of $2.00 on the sale of every new or used motor vehicle, trailer, truck tractor or motorcycle sold to the owner thereof. The handling fee shall be paid in quarterly installments payable to the Department of Finance on or before November 1, February 1, May 1 and August 1 of each year for the next preceding 3-month period ending on September 30, December 31, March 31 and June 30 of each year. The motor vehicle dealer handling fee shall not be imposed on the sale, transfer or registration of motor vehicles, trailers or motorcycles which are transferred or sold for the purpose of resale.
Terms Used In Delaware Code Title 30 Sec. 3004
- Department: means the Department of Finance. See Delaware Code Title 30 Sec. 101
- Motor vehicle dealer: includes every person in the business of buying, selling or trading new or used motor vehicles, trailers, truck trailers or motorcycles. See Delaware Code Title 30 Sec. 3001
- Year: means a calendar year, and is equivalent to the words "year of our Lord. See Delaware Code Title 1 Sec. 302
(b) The Department of Finance shall prescribe the form of the returns necessary for the payment of the handling fee in such manner as it may deem necessary for the proper administration of this chapter.
(c) The Department of Finance shall deposit all payments under this section in the Transportation Trust Fund, as described in Chapter 14 of Title 2.
30 Del. C. 1953, § ?3004; 57 Del. Laws, c. 136, § ?17; 57 Del. Laws, c. 188, §§ ?30, 38; 58 Del. Laws, c. 173; 71 Del. Laws, c. 150, § ?69;