Delaware Statutes
§ 5209 — Average consumption
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
Enforcement