Delaware § 5123 Inspection of records

Delaware Statutes

§ 5123 — Inspection of records

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

(a)The record of all purchases, receipts, sales, distribution and use of gasoline of every distributor or retailer shall at all times during the business hours of the day be subject to inspection by the Department of Transportation or by any agent or employee duly authorized by it.

(b)The Department shall make an inspection of the records of all purchases, receipts, sales, distribution and use of gasoline of every distributor or retailer to the extent deemed necessary by the Secretary, by or through such agent or employee as may be duly authorized by it, for the purpose of ascertaining whether the distributors or retailers are complying with this chapter. If it is found that the distributors or retailers are not complying with this chapter, the Department shall report to the Attorney Ge

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(a) The record of all purchases, receipts, sales, distribution and use of gasoline of every distributor or retailer shall at all times during the business hours of the day be subject to inspection by the Department of Transportation or by any agent or employee duly authorized by it.

(b) The Department shall make an inspection of the records of all purchases, receipts, sales, distribution and use of gasoline of every distributor or retailer to the extent deemed necessary by the Secretary, by or through such agent or employee as may be duly authorized by it, for the purpose of ascertaining whether the distributors or retailers are complying with this chapter. If it is found that the distributors or retailers are not complying with this chapter, the Department shall report to the Attorney General in what respects the distributors or retailers are failing to so comply with this chapter.

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Legislative History

30 Del. C. 1953, § 5123; 54 Del. Laws, c. 107 ; 57 Del. Laws, c. 741, §§ 24B, 24C ; 58 Del. Laws, c. 203, § 2 ; 59 Del. Laws, c. 216, §§ 2, 3 ; 62 Del. Laws, c. 380, § 18 ; 68 Del. Laws, c. 290, § 184