CHAPTER 40 - GASOLINE TAX RATE INCREASED
AN ACT TO AMEND CHAPTER 31 OF VOLUME 38, LAWS OF DELAWARE, IN REFERENCE TO TAXATION AND DISTRIBUTION OF GASOLINE BY INCREASING THE RATE OF TAX PER GALLON ON ALL MOTOR FUEL AS DEFINED IN SAID CHAPTER.
Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met:
Section 1. That paragraph (a) of Section 6 of Chapter 31 of Volume 38, Laws of Delaware, be amended to read as follows:
(a) There is hereby levied a tax of four (4) cents per gallon on all motor fuel as herein defined, which is sold and 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.
Section 2. That this Act shall become effective on July first, nineteen hundred and thirty-five.
Approved April 1, 1935.