Delaware § 5137 Refund of taxes erroneously or illegally collected

Delaware Statutes

§ 5137 — Refund of taxes erroneously or illegally collected

Delaware § 5137

JurisdictionDelaware

Title30

PartCommodity Taxes

Ch. 51MOTOR FUEL TAX

Subch.Special Fuel

This text of Delaware § 5137 (Refund of taxes erroneously or illegally collected) 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, § 5137 (2026).

Text

In the event that any taxes, penalties or interest imposed by this law have been erroneously or illegally collected from a licensee, the Department of Transportation may permit such licensee to take credit against a subsequent tax report for the amount of the erroneous or illegal overpayment, or shall certify the amount thereof to the Secretary of Transportation who shall thereupon draw a warrant for such certified amount to such licensee. Such refund shall be paid to the licensee forthwith. No refund of any taxes, fees, penalties or interest imposed under this chapter may be obtained except by filing a written claim with the Department before the expiration of 1 year from the earlier of:

(1)The date of the payment; or

(2)The date the payment was required to be made. The claim must b

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In the event that any taxes, penalties or interest imposed by this law have been erroneously or illegally collected from a licensee, the Department of Transportation may permit such licensee to take credit against a subsequent tax report for the amount of the erroneous or illegal overpayment, or shall certify the amount thereof to the Secretary of Transportation who shall thereupon draw a warrant for such certified amount to such licensee. Such refund shall be paid to the licensee forthwith.

No refund of any taxes, fees, penalties or interest imposed under this chapter may be obtained except by filing a written claim with the Department before the expiration of 1 year from the earlier of:

(1) The date of the payment; or

(2) The date the payment was required to be made.

The claim must be in such form as may be prescribed by the Department, and shall specifically set forth the circumstances entitling the claimant to the refund.

Legislative History

30 Del. C. 1953, § 5137; 54 Del. Laws, c. 107 ; 57 Del. Laws, c. 741, §§ 24B, 24C, 24E ; 59 Del. Laws, c. 216, §§ 2, 3 ; 61 Del. Laws, c. 141, § 12 ; 65 Del. Laws, c. 297, § 14 ; 68 Del. Laws, c. 156, § 55(c) ; 68 Del. Laws, c. 290, § 184