HOUSE BILL NO. 513
AN ACT TO AMEND CHAPTER 52, TITLE 30 OF THE DELAWARE CODE RELATING TO ANNUAL MOTOR CARRIER FUEL USE TAX REPORTING.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF DELAWARE:
Section 1 Amend §5208, Chapter 52. Title 30 of the Delaware Code by striking the word "affidavit" wherever it appears therein and substitute in lieu thereof the word "affirmation".
Section 2. Amend §5208, Chapter 52, Title 30 of the Delaware Code by adding a new paragraph to said section to read as follows:
"The Department of Public Safety may, by regulation, exempt certain other motor carriers from the quarterly reporting requirements of this section. The Secretary of the Department of Public Safety shall promulgate regulations which will set forth and determine the minimum amount of annual net fuel use taxes due the state which. if not exceeded by the estimate of any motor carrier, will exempt that motor carrier from quarterly reporting requirements of this section. The motor carrier who desires to be exempt from the quarterly reporting requirements must, on his first application for registration in a given registration year. attest that his estimated net fuel use tax in said year will be less than the threshold amount established by the Secretary of Public Safety's regulation. The Secretary of Public Safety is further authorized to allow by regulation in such instances. the filing of an annual report due with remittance on or before the 3Ist of October following completion of said registration year "
Approved June 27, 1986