AN ACT TO AMEND CHAPTER 6 OF THE REVISED CODE OF DELAWARE, 1985, RELATING TO STATE REVENUE BY INCREASING THE AMOUNT OF THE GASOLINE TAX.
Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met:
Section 1. That 212. Sec. 178. of the Revised Code of Delaware, 1935, be and the same is hereby amended by striking out and deleting sub-paragraph (a) thereof and by inserting in lieu thereof a new sub-paragraph (a), as follows:
(a) That there is hereby levied a tax of five cents ($.05) per gallon on all motor fuel as herein defined which is sold or delivered or used in this State and is not under the protection of the Interstate Commerce Clause of the Constitution of the United States; provided, that the tax herein imposed and assessed shall be collected by and paid to the State of Delaware but once in respect to any motor fuel. Nothing herein shall be construed to exempt from the tax any dealer in motor fuel on the motor fuel used in making such distribution. The tax herein levied shall be collected in the manner hereinafter provided.