Delaware Code Title 30 Sec. 5228 – Moneys erroneously collected
In the event that any fees, taxes, penalties or interest imposed by this chapter shall have been erroneously collected from the motor carrier, the Department of Transportation may, upon request of the motor carrier, permit such motor carrier to take credit against a subsequent tax report in the amount of the erroneous overpayment, or, the Department may certify to the State Treasurer the amount of fees, taxes, penalties and/or interest erroneously collected by the Department. The State Treasurer shall thereupon draw a warrant for such certified amount made payable to the motor carrier.
Terms Used In Delaware Code Title 30 Sec. 5228
- Department: means Department of Transportation. See Delaware Code Title 30 Sec. 5202
- 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
- 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
- Year: means a calendar year, and is equivalent to the words "year of our Lord. See Delaware Code Title 1 Sec. 302
No refund of any taxes, fees, penalties or interest imposed under this chapter may be obtained except by filing a written claim with the Department before the expiration of 1 year from the earlier of:
(1) The date of the payment; or
(2) The date the payment was required to be made.
The claim must be in such form as may be prescribed by the Department, and shall specifically set forth the circumstances entitling the claimant to the refund.
65 Del. Laws, c. 427, § ?9; 68 Del. Laws, c. 156, § ?55(d); 68 Del. Laws, c. 290, § ?184;