CHAPTER 76

FORMERLY

HOUSE BILL NO. 455

AN ACT TO AMEND CHAPTER 51, TITLE 30, DELAWARE CODE, RELATING TO MONTHLY REPORTS OF DISTRIBUTORS.

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

Section 1. Amend §5113, Title 30, Delaware Code, by striking said section in its entirety and substituting in lieu thereof a new section to read as follows:

"§5113. Monthly reports of distributors

(a) On or before the next to the last business day of each calendar month, each distributor of gasoline shall file with the office of the Department of Public Safety, a statement or a form prepared by the Department of Public Safety, which shall show the quantity of gasoline on hand on the first and last days of the preceding calendar month; the quantity of gasoline received, produced, manufactured, refined, or compounded during the preceding calendar month; the quantity of gasoline sold, delivered or used within this State during the preceding calendar month, and such other information as the Department of Public Safety may require.

() On or before the next to the last business day of each calendar month, distributors having average monthly taxable sales and/or use of 500,000 or more gallons, shall file a statement of the estimated sales and/or use antiticpated for the same calendar month.

(a) The fact that a distributor's name is signed to such statement(s) shall be prima facie evidence for all purposes that the report(s) were actually signed by such distributor or his duly authorized agent. Such statements shall contain a declaration by the person making the same, to the effect that the statements contained therein are true and are made under penalties of perjury, which declaration shall have the same force and effect as a verification of the return and shall be in lieu of such verification.

(d) The monthly statement(s), or payment of tax as providing in §5114, will be considered to have been duly and timely filed if such statement(s) or payment is deposited in the United States mail with postage prepaid in sufficient time to reach the Department of Public Safety in the ordinary course of such mails on or before the next to the last business day of a given calendar month."

Section 2. Amend §5114, Title 30, Delaware Code, by striking said section in its entirety and substituting in lieu thereof a new section to read as follows:

§5114. Payment of tax by distributor

(a) At the time of rendering the statement required by §5113 (a) of this Title, the distributor shall pay to the Department of Public Safety the tax or taxes levied by this Chapter on all gasoline sold and/or used within this State during the preceding calendar month.

(b) At the time of rendering the statement required by §5113(b) of this Title, the distributor shall pay to the Department of Public Safety the tax or taxes levied by this Chapter on 75% of the estimated gallons of gasoline to be sold and/or used within this State during the reporting month."

Section 3. Amend §5115, Title 30, Delaware Code, by substituting the word "report(s)" for the word "report" in the first sentence of said section.

Section 4. This Act shall become effective June 1, 1975.

This chapter shall not apply to any purchase of library books by school librarians or by the Division of Libraries of the Department of Community Affairs and Economic Development."

Approved May 30, 1975.