Delaware Statutes
§ 5205 — Tax due date
The tax imposed by this chapter shall be paid by each motor carrier quarterly to the Department of Transportation on or before April 30, July 31, October 31 and January 31 of each year and calculated upon the amount of motor fuel used in its operations on highways within this State by each such carrier during the quarter ending with the last day of the preceding month.
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Legislative History
30 Del. C. 1953, § 5205; 57 Del. Laws, c. 496, § 1 ; 58 Del. Laws, c. 467, § 2 ; 59 Del. Laws, c. 216, § 4 ; 68 Del. Laws, c. 290, § 184
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
Enforcement