House Bill 428
149th General Assembly (2017 - 2018)
Bill Progress
Out of Committee 6/6/18
The General Assembly has ended, the current status is the final status.
Bill Details
5/30/18
AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO MOTOR FUEL TAX.
This Act does all of the following:
(1) Imposes a 5 cent per gallon tax on certain aviation jet fuel.
(2) Provides the procedures for collecting the tax. These procedures are the same as the procedures under Subchapter II of Chapter 51 of Title 30; however, this Act makes technical corrections to those procedures to conform the law to the standards of the Delaware Legislative Drafting Manual.
(3) Gives the Department of Transportation (“Department”) authority to establish regulations and otherwise enforce the collection of the new tax.
(4) Requires the Department to deposit the proceeds of the tax into the Transportation Trust Fund.
(5) Requires the Department to file a report with the Controller General by September 1 of each year detailing the revenue received under this subchapter and the expenditures associated with the Department’s responsibilities concerning aviation in this State.
This Act takes effect on July 1, 2018.
N/A
N/A
Not Required
Takes effect upon being signed into law
N/A