Delaware Code Title 30 Sec. 5138 – Administration
(a) Rules and regulations. — The Department of Transportation shall enforce this chapter, and may prescribe, adopt and enforce reasonable rules and regulations relating to the administration and enforcement thereof.
Terms Used In Delaware Code Title 30 Sec. 5138
- Department: means Department of Transportation. See Delaware Code Title 30 Sec. 5101
- 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.
- Person: includes every natural person, fiduciary, association of persons or corporation. See Delaware Code Title 30 Sec. 5101
- 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 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
- 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
- United States: includes its territories and possessions and the District of Columbia. See Delaware Code Title 1 Sec. 302
- 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) Examination of records. — The Department of Transportation may examine the records of special fuel dealers, special fuel users, special fuel suppliers and other sellers of distillate fuels and make such other investigations as it may deem necessary in the administration and enforcement of this chapter.
(c) Presumption. — For the purpose of enforcing this chapter, it shall be prima facie presumed that all special fuel received by any person into storage having dispensing equipment designed to fuel motor vehicles is to be transferred or delivered by that person into the fuel supply tanks of motor vehicles.
(d) Reciprocal exchange of data. — The Department of Transportation shall, upon request from the officials to whom are entrusted the enforcement of the special fuel tax law of any other state, the District of Columbia, the United States, its territories and possessions, the provinces or the Dominion of Canada, forward to such officials any information which it may have relative to the receipt, storage, delivery, sale, use or other disposition of special fuel by any special fuel dealer or special fuel user; provided such other state or states furnish like information to this State.
(e) Records open to public. — Reports required by this chapter, exclusive of schedules, itemized statements and other supporting evidence annexed thereto, shall at all reasonable times be open to the public.
30 Del. C. 1953, § ?5138; 54 Del. Laws, c. 107; 57 Del. Laws, c. 741, §§ ?24B, 24C, 23E; 59 Del. Laws, c. 216, § ?2; 61 Del. Laws, c. 141, §§ ?13, 14; 64 Del. Laws, c. 335, § ?1; 68 Del. Laws, c. 290, § ?184;