Delaware Statutes
§ 5207 — Calculation of amount of fuel used in State
Delaware § 5207
This text of Delaware § 5207 (Calculation of amount of fuel used in State) 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, § 5207 (2026).
Text
The amount of gasoline or other motor fuel used in the operation of any motor carrier on highways within this State shall be such proportion of the total amount of such gasoline or other motor fuel used in its entire operations within and without this State, as the total number of miles traveled on highways within this State bears to the total number of miles traveled within and without this State.
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Legislative History
30 Del. C. 1953, § 5207; 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 § 5207, Counsel Stack Legal Research, https://law.counselstack.com/statute/de/30/5207.