Delaware Code Title 30 Sec. 5121 – Reports from carriers transporting gasoline; penalty for failure to …
(a) Every railroad company, suburban or interurban railroad company, pipeline company, water transportation company and common carrier transporting gasoline, either in interstate or in intrastate commerce, to points within this State, and every person, except distributors, transporting gasoline by whatever manner to a point in this State from any point outside this State shall report, under penalty of perjury, to the Department of Transportation on forms prescribed by the Department all deliveries of gasoline so made to points within this State.
Terms Used In Delaware Code Title 30 Sec. 5121
- Department: means Department of Transportation. See Delaware Code Title 30 Sec. 5101
- Gasoline: includes all products commonly or commercially known or sold as gasoline, including gasohol, casinghead gasoline, natural gasoline, aviation gasoline and all flammable liquids composed of a mixture of selected hydrocarbons expressly manufactured and blended for the purpose of effectively and efficiently operating spark-ignited internal combustion engines. See Delaware Code Title 30 Sec. 5101
- Month: means a calendar month, unless otherwise expressed. See Delaware Code Title 1 Sec. 302
- Person: includes every natural person, fiduciary, association of persons or corporation. See Delaware Code Title 30 Sec. 5101
- 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
- United States: includes its territories and possessions and the District of Columbia. See Delaware Code Title 1 Sec. 302
(b) The reports shall cover monthly periods, shall be postmarked by the United States Postal Service on or before the twenty-fifth day of the calendar month immediately following the month covered by the report, shall show the name and address of the person to whom the deliveries of gasoline have actually and in fact been made, and such other additional information relative to shipments of gasoline as the Department may require.
(c) If any carrier fails to file a report as required by this section, a penalty of $5.00 per business day shall accrue until said report is filed up to a maximum amount of $25 for each report; however, the Department may waive all or part of the penalty if it is established to the satisfaction of the Department that failure to file the report was not with intent to violate the law.
30 Del. C. 1953, § ?5121; 54 Del. Laws, c. 107; 57 Del. Laws, c. 741, §§ ?24B, 24C; 59 Del. Laws, c. 216, § ?2; 62 Del. Laws, c. 380, §§ ?15, 16; 68 Del. Laws, c. 290, § ?184;