Delaware Statutes
§ 5203 — Rate of tax
Delaware § 5203
This text of Delaware § 5203 (Rate of tax) 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, § 5203 (2026).
Text
Every motor carrier shall pay a road tax equivalent to the rate per gallon of the Delaware liquid fuels tax which is currently in effect, calculated on the amount of motor fuel used in its operations on highways within this State.
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Legislative History
30 Del. C. 1953, § 5203; 57 Del. Laws, c. 496, § 1
Nearby Sections
15
§ 5201
Short title§ 5202
Definitions§ 5203
Rate of tax§ 5205
Tax due date§ 5206
Deposits of revenue§ 5209
Average consumption§ 5210
Records§ 5212
Imposition of tax§ 5213
EnforcementCite This Page — Counsel Stack
Bluebook (online)
Delaware § 5203, Counsel Stack Legal Research, https://law.counselstack.com/statute/de/30/5203.