§ 3004 — Motor vehicle dealer handling fee and payment

Delaware § 3004

• Jurisdiction: Delaware
• Title: 30
• Part: Occupational and Business Licenses and Taxes
• Ch. 30: MOTOR VEHICLE DOCUMENT FEE AND AUTOMOBILE DEALER HANDLING FEE AND LICENSE FEE

Text

(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.

(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.

Legislative History

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