Delaware Code Title 30 Sec. 5203 – Rate of tax
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Every motor carrier shall pay a road tax equivalent to the rate per gallon of the Delaware liquid fuels tax which is currently in effect, calculated on the amount of motor fuel used in its operations on highways within this State.
30 Del. C. 1953, § ?5203; 57 Del. Laws, c. 496, § ?1;
Terms Used In Delaware Code Title 30 Sec. 5203
- Motor carrier: means every person who operates or causes to be operated any motor vehicle on any highway in this State. See Delaware Code Title 30 Sec. 5202
- Motor fuel: means :
- Operations: means operations of all such motor vehicles whether loaded or empty, whether for compensation or not for compensation and whether owned by or leased to the motor carrier who operates them or causes them to be operated. See Delaware Code Title 30 Sec. 5202
- State: means a state of the United States, the District of Columbia, Puerto Rico, The United States Virgin Islands, or any territory or insular possession subject to the jurisdiction of the United States. See Delaware Code Title 30 Sec. 502
- Tax: shall be deemed also to refer to license fees imposed under Part III of this title. See Delaware Code Title 30 Sec. 502