Delaware § 5133 Exemptions

Delaware Statutes

§ 5133 — Exemptions

Delaware § 5133

JurisdictionDelaware

Title30

PartCommodity Taxes

Ch. 51MOTOR FUEL TAX

Subch.Special Fuel

This text of Delaware § 5133 (Exemptions) is published on Counsel Stack Legal Research, covering Delaware primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Del. Code tit. 30, § 5133 (2026).

Text

(a)The tax imposed by this chapter shall not apply to special fuel sold and delivered to and used by the following persons:

(1)The United States or any governmental agencies thereof;

(2)The State and every political subdivision thereof;

(3)Volunteer fire companies in any of their official vehicles and veterans’ or civic organizations in their ambulances when such ambulances are provided on a voluntary basis.

(b)The Department may, for purposes of identification, require that the above persons apply to the Department for a special fuel tax exemption marker to be affixed to the applicable bulk supply talk or pump thereof. The tax exemption marker may be revoked by the Department for just cause.

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(a) The tax imposed by this chapter shall not apply to special fuel sold and delivered to and used by the following persons:

(1) The United States or any governmental agencies thereof;

(2) The State and every political subdivision thereof;

(3) Volunteer fire companies in any of their official vehicles and veterans’ or civic organizations in their ambulances when such ambulances are provided on a voluntary basis.

(b) The Department may, for purposes of identification, require that the above persons apply to the Department for a special fuel tax exemption marker to be affixed to the applicable bulk supply talk or pump thereof. The tax exemption marker may be revoked by the Department for just cause.