Delaware Code Title 30 Sec. 5178 – Procedure for exempt sales of aviation jet fuel
(a) A sale made to an entity exempt from taxation under § 5172(b) of this title must be documented as part of the reporting and payment procedures in § 5175 of this title.
Terms Used In Delaware Code Title 30 Sec. 5178
- Aviation jet fuel: means fuel designed for use in the operation of jet or turbo-prop aircraft, and sold or used for that purpose. See Delaware Code Title 30 Sec. 5171
- Department: means Department of Transportation. See Delaware Code Title 30 Sec. 5101
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
(b) All of the following must be included in the documentation required under subsection (a) of this section:
(1) The quantity of aviation jet fuel delivered to an entity exempt from taxation under § 5172(b) of this title.
(2) The date the aviation jet fuel was delivered.
(3) To whom the aviation jet fuel was delivered.
(4) Any other information required by the Department.
(c) The information required under subsection (b) of this section must be accompanied by the original invoice showing the purchase, together with evidence that the aviation jet fuel was delivered to an entity exempt from taxation under § 5172(b) of this title.