STATE REVENUE RELATING TO MOTOR FUEL TAXES
AN ACT TO AMEND CHAPTER 6 OF THE REVISED CODE OF THE STATE OF DELAWARE, 1935, IN RELATION TO MOTOR FUEL TAXES BY LIMITING THE TIME WITHIN WHICH CLAIMS FOR REFUNDS CAN BE MADE.
Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met:
Section 1. That 222. Sec. 188. of the Revised Code of Delaware, 1935, as amended, be and the same is hereby further amended by adding to said section the following new paragraph:
"All applications for refunds must be filed with the State Highway Department within one (1) year from the date of the purchase or invoice of the motor fuel with respect to which a tax refund is claimed."
Approved June 4, 1951.