Delaware § 5178 Procedure for exempt sales of aviation jet fuel

Delaware Statutes

§ 5178 — Procedure for exempt sales of aviation jet fuel

Delaware § 5178

JurisdictionDelaware

Title30

PartCommodity Taxes

Ch. 51MOTOR FUEL TAX

Subch.Aviation Jet Fuel

This text of Delaware § 5178 (Procedure for exempt sales of aviation jet fuel) 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, § 5178 (2026).

Text

(a)A sale made to an entity exempt from taxation under § 5172(b) of this title must be documented as part of the reporting and payment procedures in § 5175 of this title.

(b)All of the following must be included in the documentation required under subsection (a) of this section:

(1)The quantity of aviation jet fuel delivered to an entity exempt from taxation under § 5172(b) of this title.

(2)The date the aviation jet fuel was delivered.

(3)To whom the aviation jet fuel was delivered.

(4)Any other information required by the Department.

(c)The information required under subsection (b) of this section must be accompanied by the original invoice showing the purchase, together with evidence that the aviation jet fuel was delivered to an entity exempt from taxation under § 5172(b)

Free access — add to your briefcase to read the full text and ask questions with AI

(a) A sale made to an entity exempt from taxation under § 5172(b) of this title must be documented as part of the reporting and payment procedures in § 5175 of this title.

(b) All of the following must be included in the documentation required under subsection (a) of this section:

(1) The quantity of aviation jet fuel delivered to an entity exempt from taxation under § 5172(b) of this title.

(2) The date the aviation jet fuel was delivered.

(3) To whom the aviation jet fuel was delivered.

(4) Any other information required by the Department.

(c) The information required under subsection (b) of this section must be accompanied by the original invoice showing the purchase, together with evidence that the aviation jet fuel was delivered to an entity exempt from taxation under § 5172(b) of this title.