(a) Preparation of records. — For each location where special fuel is delivered or placed into the fuel supply tank of a motor vehicle by a licensed special fuel dealer or a licensed special fuel user, said dealer or user making such delivery shall prepare and maintain such records as the Department of Transportation may reasonably require with respect to all such deliveries, and with respect to inventories, receipts, purchases, use and sales or other dispositions of special fuel. Also, each licensed special fuel supplier shall prepare and maintain such records as the Department of Transportation shall reasonably require with respect to all sales and/or deliveries of special fuel to customers.

Terms Used In Delaware Code Title 30 Sec. 5135

  • Department: means Department of Transportation. See Delaware Code Title 30 Sec. 5101
  • Motor vehicle: means any vehicle propelled by an internal combustion engine and licensed or subject to be licensed for operation upon the highways. See Delaware Code Title 30 Sec. 5131
  • Special fuel: means and includes all combustible gasses and liquids suitable for the generation of power for propulsion of motor vehicles, except that it does not include gasoline as defined in § 5101 of this title and except that it does not include combustible gases and liquids used prior to January 1, 1996, in a program to determine commercial feasibility of alternatively fueled vehicles. See Delaware Code Title 30 Sec. 5131
  • Special fuel dealer: means any person in the business of handling special fuel who delivers any part thereof into the fuel supply tank or tanks of a motor vehicle not then owned or controlled by the person. See Delaware Code Title 30 Sec. 5131
  • Special fuel supplier: means any person in the business of handling or selling special fuel who delivers or places such fuel into a bulk supply tank or tanks of a special fuel user or special fuel dealer. See Delaware Code Title 30 Sec. 5131
  • Special fuel user: means the owner or other person responsible for the operation of a motor vehicle at the time special fuel is placed in the fuel supply tank or tanks thereof while such vehicle is within this State. See Delaware Code Title 30 Sec. 5131
  • Use: means the receipt, delivery or placing of special fuel by a special fuel user into the fuel supply tank or tanks of any motor vehicle while such vehicle is within this State. See Delaware Code Title 30 Sec. 5131

(b) Retention of records. — The records required under this section shall be retained for a minimum of 3 years and shall be available, at all reasonable times, for examination by representatives of the Department.

30 Del. C. 1953, § ?5135; 54 Del. Laws, c. 107; 57 Del. Laws, c. 741, §§ ?24B, 24C, 24E; 59 Del. Laws, c. 216, § ?2; 60 Del. Laws, c. 477, § ?1; 61 Del. Laws, c. 141, § ?10; 68 Del. Laws, c. 290, § ?184; 70 Del. Laws, c. 186, § ?1;