CHAPTER 26

PERMITTING MOTOR FUEL TAX REFUNDS TO VOLUNTEER FIREMEN AND VETERAN ORGANIZATIONS

AN ACT TO AMEND CHAPTER 51, TITLE 30 DELAWARE CODE BY PERMITTING VOLUNTEER FIRE COMPANIES AND VETERAN ORGANIZATIONS CERTAIN RIGHTS TO REFUNDS ON THE TAX PAID ON MOTOR FUELS.

Be it enacted by the General Assembly of the State of Delaware:

Section 1. Section 5143 of Title 30 Delaware Code is amended by adding to subsection (a) thereof a new subsection to be known as subsection (3) to read as follows:

(3) Motor fuel sold and delivered to and used by Volunteer Fire Companies in any of their vehicles, and motor fuel sold and delivered and used by Veteran Organizations in their ambulances when such ambulances are used on a voluntary basis.

Section 2. Section 5143 of Title 30 Delaware Code is amended by striking out subsection (b) thereof and by substituting in lieu thereof a new section (b) to read as follows:

(b) When motor fuel is sold to a person as described in paragraphs (1), (2), and (3) of subsection (a) of this section who shall claim to be entitled to a refund of the tax hereunder, the seller of such motor fuel shall make out in triplicate, on forms prescribed and supplied by the Highway Department, a statement setting forth the name and address of the purchaser, the number of gallons of motor fuel so sold, the proposed use for which such motor fuel is purchased, and such other information as the Highway Department shall require. The original of such statements shall be mailed by the seller to the Highway Department not later than the tenth day of the following month. The duplicate of such statement shall be given to the purchaser at the time of sale. The triplicate shall be retained by the seller in his place of business for a period of two years.

Approved April 3, 1957.