CHAPTER 642

HOUSE BILL NO. 261

AN ACT TO AMEND CHAPTER 51, PART IV, TITLE 30 OF THE DELAWARE CODE RELATING TO THE MOTOR FUEL TAX; AND PROVIDING FOR THE REFUNDING OF SUCH TAX PAID ON FUEL FOR TAXICABS.

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

Section 1. Section 5120, Chapter 51, Part IV, Title 30, Delaware Code, is amended by adding to subsection (a) thereof a new paragraph to be known as paragraph (3), which new paragraph shall read as follows:

"(3) Gasoline sold and delivered to, and used and consumed by, the operators of taxicab businesses in the opertaion of a taxicab or taxicabs in the normal course of such businesses; provided, however, that the main base of operations of the taxicab business in each case must be in the State of Delaware, and the application provided for in Subsection (b) hereof must certify that all fees and taxes then due from such business to the State or to any local government of the State by the operator and/or owner of such taxicab business shall have been paid in full. For purposes of this paragraph (3), the definition of 'Taxicab' shall be as set forth in §101, Title 21 of the Delaware Code."

Section 2. This Act shall be come effective July 1, 1976.

Approved July 27, 1976