CHAPTER 423

FORMERLY

HOUSE BILL NO. 627

AN ACT TO AMEND CHAPTER 51, TITLE 30, DELAWARE CODE, RELATING TO TAX IMPOSED.

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

Section 1. Amend §5132, Title 30, Delaware Code, by adding a new sentence to the end of the section as follows:

"A special fuel user may, at his option and with the concurrence of the Department, and when all such special fuel is ultimately taxable, elect to pay the tax upon receipt and delivery into the bulk storage tank of the user."

Section 2. Amend §5136 (b), Title 30, Delaware Code, by deleting the "." and inserting in lieu thereof the following:

"or, in the case of a user and at his option and with the concurrence of the Department, by .multiplying the tax rate per gallon provided in this chapter by the number of gallons of special fuel received and placed by him in a bulk storage for ultimate taxable consumption in its entirety."

Section 3. Amend §5136 (c), Title 30, Delaware Code, by deleting the "." and inserting in lieu thereof the following:

"or, in the case of a user and at his option and with the concurrence of the Department, a bulk storage tank."

Approved May 28, 1976