Delaware Statutes
§ 5210 — Records
Every motor carrier shall keep such records, in such form as the Department of Transportation reasonably may prescribe, as will enable the carrier to report and enable the Department of Transportation to determine the total number of over-the-road miles traveled by its entire fleet of motor vehicles, the total number of over-the-road miles traveled in Delaware by the entire fleet, the total number of gallons of motor fuel used by the entire fleet and the total number of gallons of motor fuel purchased in Delaware for the entire fleet. All such records shall be safely preserved for a period of 3 years in such manner as to insure their security and availability for inspection by the Department of Transportation or any authorized employee engaged in the administration of this chapter. Upon ap
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Legislative History
30 Del. C. 1953, § 5210; 57 Del. Laws, c. 496, § 1 ; 58 Del. Laws, c. 467, § 2 ; 59 Del. Laws, c. 216, § 4 ; 66 Del. Laws, c. 244, § 1 ; 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