CHAPTER 11 - MOTOR FUEL TAX

AN ACT TO AMEND CHAPTER 6 OF THE REVISED CODE OF DELAWARE, 1935, IN RELATION TO THE EXEMPTIONS FROM THE TAX ON MOTOR FUEL AND REFUNDS OF THE TAX PAID ON SUCH MOTOR FUEL.

Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met:

Section 1. That Section 188 of Chapter 6, Revised Code of Delaware, 1935, being Code Section 222 is hereby amended by striking out all of paragraph one of said Section 188, including subparagraph (a) and (b) thereof and inserting in lieu thereof the following:

222. Sec. 188. Refunds:—The State Treasurer shall refund out of the General Fund of this State the tax paid on motor fuels upon receipt of written authorization from the State Highway Department so to do, which written authorization shall be given under the following conditions:

(a) Motor fuel sold and delivered to and used by the State of Delaware and every political subdivision thereof;

(b) Motor fuel used by any person for the purpose of operating stationary gas engines, tractors, motor boats, airplanes or air-crafts, or any other purpose except in motor vehicles operated or intended to be operated in whole or in part upon any of the public highways of the State.

Section 2. The effective date of this Act shall be July 1, 1941.

Section 3. That Sec. 188 of Chapter 6, Revised Code of Delaware, 1935, being code section 222, is hereby further amended by striking out the third paragraph of sub-section (b) of said 222. Sec. 188 and inserting in lieu thereof the following:

All applications for refunds must be filed with the State Highway Department within one hundred and eighty days from the date of purchase or invoice of the motor fuel with the respect to which refund is claimed.

Approved May 15, 1941.