Delaware Statutes
§ 5209 — Average consumption
Delaware § 5209
This text of Delaware § 5209 (Average consumption) 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, § 5209 (2026).
Text
In the absence of adequate records or other evidence satisfactory to the Department of Transportation showing the number of miles operated by a motor carrier’s motor vehicles per gallon of motor fuel, any such motor vehicle shall be deemed to have consumed 1 gallon of motor fuel for each 5 miles operated.
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Legislative History
30 Del. C. 1953, § 5209; 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
EnforcementCite This Page — Counsel Stack
Bluebook (online)
Delaware § 5209, Counsel Stack Legal Research, https://law.counselstack.com/statute/de/30/5209.