Delaware Code Title 30 Sec. 5176 – Refund of taxes, fees, penalties, or interest erroneously or …
(a) If any taxes, fees, penalties, or interest imposed under this subchapter have been erroneously or illegally collected from a licensed aviation jet fuel supplier, the Department may do 1 of the following:
(1) Permit the supplier to take credit against a subsequent tax report for the amount of the erroneous or illegal overpayment.
(2) Certify the amount due to the supplier to the Secretary of the Department, who shall then draw a warrant for the certified amount to the supplier.
Terms Used In Delaware Code Title 30 Sec. 5176
- Aviation jet fuel: means fuel designed for use in the operation of jet or turbo-prop aircraft, and sold or used for that purpose. See Delaware Code Title 30 Sec. 5171
- Department: means Department of Transportation. See Delaware Code Title 30 Sec. 5101
- Licensed aviation jet fuel supplier: means any wholesale seller or distributor of aviation jet fuel that has procured a license from the Department. See Delaware Code Title 30 Sec. 5171
- Tax: shall be deemed also to refer to license fees imposed under Part III of this title. See Delaware Code Title 30 Sec. 502
- Year: means a calendar year, and is equivalent to the words "year of our Lord. See Delaware Code Title 1 Sec. 302
(b) A refund due to a licensed aviation jet fuel supplier under paragraph (a)(2) of this section must be paid to the supplier forthwith.
(c) A licensed aviation jet fuel supplier must file a written claim with the Department to receive a refund of any taxes, fees, penalties, or interest imposed under this subchapter. The written claim must be filed with the Department before the expiration of 1 year from the earlier of 1 of the following:
(1) The date of the payment.
(2) The date the payment was required to be made.
(d) The written claim under subsection (c) of this section must be in such form prescribed by the Department and must specifically set forth the circumstances entitling the licensed aviation jet fuel supplier to the refund.