Terms Used In Delaware Code > Title 30 > Chapter 51 - Motor Fuel Tax

• Account: means any deposit or credit account with a bank, including a demand, time, savings, passbook, share draft, or like account, other than an account evidenced by a certificate of deposit. See Delaware Code Title 6 Sec. 4-104
• Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
• 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
• Customer: means a person having an account with a bank or for whom a bank has agreed to collect items, including a bank that maintains an account at another bank. See Delaware Code Title 6 Sec. 4-104
• Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
• Deficiency: means , in the case of any tax imposed by this title or, where applicable, Title 4, the amount by which such tax so imposed exceeds the excess of:

  a. See Delaware Code Title 30 Sec. 502

• Department: means Department of Transportation. See Delaware Code Title 30 Sec. 5101
• Director: means the Director of the Division of Revenue or the Secretary of Finance of the State. See Delaware Code Title 30 Sec. 502
• Distributor: includes any person, association of persons, firm or corporation, wherever resident or located, who imports or causes to be imported into the State gasoline, as defined in this section, for use, distribution, storage or sale after the gasoline reaches the State or who, being in the business of selling and or distributing gasoline in bulk quantities, desires to purchase gasoline tax free from another distributor for resale within this State or for export from this State; and also any person, association of persons, firm or corporation who produces, refines, manufactures or compounds, or causes to be produced, refined, manufactured or compounded gasoline as defined in this section within the State. See Delaware Code Title 30 Sec. 5101
• Documentary draft: means a draft to be presented for acceptance or payment if specified documents, certificated securities (Section 8-102) or instructions for uncertificated securities (Section 8-102), or other certificates, statements, or the like are to be received by the drawee or other payor before acceptance or payment of the draft. See Delaware Code Title 6 Sec. 4-104
• Draft: means a draft as defined in Section 3-104 or an item, other than an instrument, that is an order. See Delaware Code Title 6 Sec. 4-104
• Dyed diesel fuel: means any diesel fuel dyed pursuant to federal regulations cited in 26 C. See Delaware Code Title 30 Sec. 5131
• Fiduciary: A trustee, executor, or administrator.
• Gasoline: includes all products commonly or commercially known or sold as gasoline, including gasohol, casinghead gasoline, natural gasoline, aviation gasoline and all flammable liquids composed of a mixture of selected hydrocarbons expressly manufactured and blended for the purpose of effectively and efficiently operating spark-ignited internal combustion engines. See Delaware Code Title 30 Sec. 5101
• Highway: means every way or place generally open to the use of the public for the purpose of vehicular travel, notwithstanding that they may be temporarily closed or travel thereon restricted for the purpose of construction, maintenance, repair or reconstruction. See Delaware Code Title 30 Sec. 5131
• Item: means an instrument or a promise or order to pay money handled by a bank for collection or payment. See Delaware Code Title 6 Sec. 4-104
• Knowledge: means a person's actual knowledge of a fact, rather than the person's constructive knowledge of the fact. See Delaware Code Title 6 Sec. 17-101
• Licensed aviation jet fuel supplier: means any wholesale seller or distributor of aviation jet fuel that has procured a license from the Department. See Delaware Code Title 30 Sec. 5171
• Motor vehicle: means any vehicle propelled by an internal combustion engine and licensed or subject to be licensed for operation upon the highways. See Delaware Code Title 30 Sec. 5131
• Municipal Street Aid Fund: means the funds set up under this subchapter from money received under this subchapter. See Delaware Code Title 30 Sec. 5161
• Municipality: means any incorporated city or town having been in existence for a period of 1 year. See Delaware Code Title 30 Sec. 5161
• Person: includes every natural person, fiduciary, association of persons or corporation. See Delaware Code Title 30 Sec. 5101
• Person: means a natural person, partnership (whether general or limited), limited liability company, trust (including a common law trust, business trust, statutory trust, voting trust or any other form of trust), estate, association (including any group, organization, co-tenancy, plan, board, council or committee), corporation, government (including a country, state, county or any other governmental subdivision, agency or instrumentality), custodian, nominee or any other individual or entity (or series thereof) in its own or any representative capacity, in each case, whether domestic or foreign. See Delaware Code Title 6 Sec. 17-101
• Restitution: The court-ordered payment of money by the defendant to the victim for damages caused by the criminal action.
• Retailer: means any person engaged in the sale of gasoline within this State who is not licensed as a distributor. See Delaware Code Title 30 Sec. 5101
• Special fuel: means and includes all combustible gasses and liquids suitable for the generation of power for propulsion of motor vehicles, except that it does not include gasoline as defined in § 5101 of this title and except that it does not include combustible gases and liquids used prior to January 1, 1996, in a program to determine commercial feasibility of alternatively fueled vehicles. See Delaware Code Title 30 Sec. 5131
• Special fuel dealer: means any person in the business of handling special fuel who delivers any part thereof into the fuel supply tank or tanks of a motor vehicle not then owned or controlled by the person. See Delaware Code Title 30 Sec. 5131
• Special fuel supplier: means any person in the business of handling or selling special fuel who delivers or places such fuel into a bulk supply tank or tanks of a special fuel user or special fuel dealer. See Delaware Code Title 30 Sec. 5131
• Special fuel tax exemption marker: means a marker or sticker supplied by the Department to be affixed to a special fuel bulk storage tank, or to the pump attached thereto, to certify that tax-free fuel may be placed into such tank. See Delaware Code Title 30 Sec. 5131
• Special fuel user: means the owner or other person responsible for the operation of a motor vehicle at the time special fuel is placed in the fuel supply tank or tanks thereof while such vehicle is within this State. See Delaware Code Title 30 Sec. 5131
• 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
• Street improvements: means construction, reconstruction, repair and maintenance of streets, including paving, repaving, grading and drainage, repairs, acquisition of rights-of-way, extension and widening of existing streets, elimination of railroad grade crossings, acquisition of trucks and other equipment necessary in the construction and maintenance of streets, removal of snow and ice and the laying of materials for traction, purchase and installation of street identification signs and traffic control signs, construction, reconstruction and repair of sidewalks and underpasses and overpasses necessary for pedestrian safety, relocation of above ground utilities, mowing, trimming and removal of trees impacting a street, administration and other necessary expenses in connection with such street improvements. See Delaware Code Title 30 Sec. 5161
• Streets: includes streets, highways, avenues, boulevards, bridges, tunnels, alleys or other public ways dedicated to public use and maintained for general vehicular travel lying within a municipality's corporate boundary, except that this term does not include state or federal highways within municipalities maintained by the Department of Transportation. See Delaware Code Title 30 Sec. 5161
• Tax: shall be deemed also to refer to license fees imposed under Part III of this title. See Delaware Code Title 30 Sec. 502
• Taxable: means any person, fiduciary, association of persons, syndicate, joint venture or copartnership subject to making return or to payment of tax imposed by this title. See Delaware Code Title 30 Sec. 101
• Testimony: Evidence presented orally by witnesses during trials or before grand juries.
• Use: means the receipt, delivery or placing of special fuel by a special fuel user into the fuel supply tank or tanks of any motor vehicle while such vehicle is within this State. See Delaware Code Title 30 Sec. 5131