CHAPTER 297
FORMERLY
HOUSE BILL NO. 312
AS AMENDED BY HOUSE AMENDMENT NOS. 1 AND 2 AND SENATE AMENDMENT NO. 1
AND SENATE AMENDMENT NO. 1 TO SENATE AMENDMENT NO. 1
AN ACT TO AMEND CHAPTER 51, TITLE 30 OF THE DELAWARE CODE RELATING TO THE ASSESSMENT AND COLLECTION OF MOTOR FUEL. TAXES.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF DELAWARE (Two- thirds of all members elected to each House thereof concurring therein):
Section 1. Amend Section 5101, Title 30 of thc Delaware Code by inserting in subdivision (I), following the phrase "after the gasoline reaches the State or who" and before the phrase "desires to purchase gasoline tax free", the following:
"being in the business of selling and or distributing gasoline in bulk quantities".
Section 2. Amend Section 5101 (4), Title 30 of the Delaware Code by inserting the word "gasohol" in the first sentence of said subsection after the word "including" and before the words "casinghead gasoline".
Section 3. Amend Section 5101, Title 30 of the Delaware Code by adding thereto new subdivisions designated (5) and (6) to read as follows:
"(5) A product will be considered 'gasohol' when it is composed of one part anhydrous ethyl alcohol (ethanol) and nine parts unleaded gasoline.
(6) 'Department' means Department of Public Safety.".
Section 4. Amend Section 5131 (3). Title 30 of Delaware Code by striking the words for operation and operated" as the same shall appear therein and inserting in lieu thereof the following:
"or subject to be licensed for operation".
Section 5. Amend Section 5131 (8). Title 30 of the Delaware Code by striking said subsection in its entirety and inserting in lieu thereof the following:
"(8) '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."
Section 6. Amend Section 5131 (9), Title 30 of the Delaware Code by striking said subsection in its entirety and inserting in lieu thereof the following:
"(9) '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.".
Section 7. Amend Section 5131, Title 30 of the Delaware Code by adding thereto a new subsection designated as (10) to read as follows:
"(10) 'Department' means the Department of Public Safety."
Section 8. Amend Section 5133 (a) (4), Title 30 of the Delaware Code by striking said subsection (4} in its entirety.
Section 9. Amend Section 5133. Title 30 of the Delaware Code by striking subsection (b) in its entirety and subsitutIng in lieu thereof the following:
lb) The Department may, for purposes of identification, required that the above persons apply to the Department for a Special Fuel Tax Exemption marker to be affixed to the applicable bulk supply tank or pump thereof. The Tax Exemption Marker may be revoked by the Department for just cause."
Section 10. Amend Section 5134. Title 30 of the Delaware Code by striking subsection (a) in its entirety and substituting M lieu thereof the following:
"(a) Required it shall be unlawful for any person to act as a special fuel dealer in this State
unless such person is thc holder of a valid special fuel dealer's license issued to him by the Department.
Except for special fuel which is delivered by a special fuel dealer into a fuel supply tank of any motor vehicle in this State, the use (as defined in this subchaper) of special fuel in this State by any person shall be unlawful unless such person is the holder of a valid special fuel user's license
issued to him by the Department. However, the requirement for a special fuel dealer's or special fuel user's license and bond may be waived by the Department, if said dealer or user has contracted to pay the applicable special fuel tax to a licensed special fuel supplier at the time of purchase. Also, it shall be unlawful for a special fuel supplier to collect the special fuel tax from a special fuel dealer or special rue user unless the supplier is the holder of a valid special fuel supplier's license. A fee of 310,00 shall be paid to the Department for the Issuance of each special fuel license.".
Section 11. Amend Section 5136, Title 30 of the Delaware Code by striking subsection (c) in its entirety and substituting In lieu thereof the following:
"(c) Tax computation - The tax imposed by this subchapter shall be computed by each special fuel dealer or special fuel user by multiplying the tax rate per gallon provided in this subchapter by the number of gallons of special fuel delivered or placed by trim into the supply tank or tanks of a motor vehicle, provided, however, that if a special fuel dealer or special fuel user has contracted with a Icensed special fuel supplier to have the tax Included in the price of the fuel, then the tax shall be computed by the supplier by multiplying the tax rate per gallon provided in this subchapter by the number of gallons of special fuel delivered or placed into the bulk storage tank or tanks of the dealer or user."."
Section 12. Amend Section 5136. Title 30 of the Delaware Code by striking from subsection Li) the phrase "fraudulent report or of neglect or refusal" and subsituting In lieu thereof the phrase "false or fraudulent report, or of neglect, failure or refusal."
Section 13. Amend Section 5136, Chapter 51, Title 30 of the Delaware Code by adding two new subsections designated as (k) and (I) to read as follows:
"(k) Notification; redetermination; appeal Promptly after determination of the amount of
monies due to the State under this subchapter for whatever reason, the Secretary of Public Safety shall notify by mail the person against whom the assessment is made. Within 60 days of the date upon which any such determination was mailed, such person may file with the Secretary of Public Safety a petition for redetermination of the assessment. Every petition for redetermination shall state specifically the reasons which the petitioner believes entitles him to such redetermination. It shall by the duty of the Secretary to dispose of a petition for redetermination within 90 days of his receipt of it. The petitioner shall be promptly notified by the Secretary of his decision. Within 60 days after the date of the Secretary's decision, the petitioner may appeal such decision to the Superior court of this State.
(I) Collection of delinquent taxes - If any special fuel dealer, special fuel user or special fuel supplier shall, for a period in excess of 10 days, be In default of payment of any taxes, penalties rind/or interest thereon, which are payable under the terms of this subchapter, the Department of Public Safety may issue a warrant wider its official seal, signed by Its Secretary, and directed to the Sheriff of any county of the State, commanding the Sheriff to levy upon and sell the goods and chattels of such debtor, without exemption, found within his jurisdiction for payment of the amount of such delinquency together with any additional penalties and interest which have accrued and the cost of executing the warrant and conducting the sale, and to return such warrant to the Department and to pay the Department the money collected by virtue thereof within the time specified in the warrant which shall be not less than 20 or more than 60 days from the date the warrant was issued. The Sheriff to whom any such warrant Ls directed shaft proceed upon the same in all respects with like effect and In the same manner as prescribed by taw In respect to executions issued against goods and chattels upon Judgments by a court of record, and he shall be entitled to the same fees for his services in executing the warrant to be collected in the same manner. The foregoing notwithstanding, nothing in this section shall be construed as forfeiting or waiving any rights of the Department or of this State to collect such taxes by an action upon any bond that may be filed with the Department under any provision of this subchapter where by suit or otherwise; and in case such suit, action or other proceeding shall have been Instituted for the ollection of said tax, such suit, action or other proceeding shall not be construed as waiving any other right herein provided."
Section 14. Amend Section 5137, Title 30 of the Delaware Code by striking the phrase "12 calendar months" and substituting in lieu thereof the phrase "36 calendar months".
Section 15. If any provisions of this Act, or its application to any person or circumstances, Is determined to he invalid, such invalidity shall not effect other provisions or applications of this Act which can be given effect without the invalid provision or application, and to that end the provision of this Act are declared severable.
Section l6. This Act shall become effective upon its enactment into law.
Approved June 23, 1986