Delaware Statutes

§ 5101 — Definitions

Delaware·Title 30·Part Commodity Taxes·Ch. 51 MOTOR FUEL TAX·Subch. Gasoline

As used in this chapter:

(1)“Aviation gasoline” is gasoline manufactured and distributed exclusively for use in internal combustion aircraft engines.
(2)“Department” means Department of Transportation.
(3)“Distributor” includes any person, association of persons, firm or corporation, wherever resident or located, who imports or causes to be imported into the State gasoline, as defined in this section, for use, distribution, storage or sale after the gasoline reaches the State or who, being in the business of selling and or distributing gasoline in bulk quantities, desires to purchase gasoline tax free from another distributor for resale within this State or for export from this State; and also any person, association of persons, firm or corporation who produces, refines, manufactures

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Legislative History

30 Del. C. 1953, § 5101; 54 Del. Laws, c. 107 ; 57 Del. Laws, c. 741, § 24A ; 62 Del. Laws, c. 380, §§ 1, 2 ; 65 Del. Laws, c. 297, §§ 1-3 ; 68 Del. Laws, c. 290, § 184 ; 70 Del. Laws, c. 575, § 11

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