HOUSE BILL NO. 481
AN ACT TO AMEND CHAPTER 52, TITLE 30, OF THE DELAWARE CODE RELATING TO PROCEDURES FOR IMPLEMENTING DELAWARE'S MOTOR CARRIERS FUEL PURCHASE LAW.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF DELAWARE (three- fifths of all members elected to each house thereof concurring therein):
Section 1. Amend §5204(a), Chapter 52, Title 30, of the Delaware Code by striking in the third sentence of said Subsection the phrase "within one year from the end of any quarter" and substituting in lieu thereof the following Phrase:
"within one year from the end of the quarter in which the credit accrued".
Section 2. Amend §5204(b), Chapter 52, Title 30, of the Delaware Code by striking the first sentence in said Subsection In its entirety and in lieu thereof insert the following:
"(b) The Department of Public Safety shall not allow such refund except after an audit by the Department of Public Safety of the applicant's records."
Section 3. Amend §5204, Chapter 52, Title 30, of the Delaware Code by adding a new Subsection (c) to read as follows:
"(c) If such refund granted under the provisions of this section shall, within three (3) years of the date of payment, be determined by the Department to have been erroneously or illegally refunded in whole or in part, the Department of Public Safety shall demand restitution from the motor carrier for deposit to the account of the General Fund. Such a demand by the Department shall constitute an assessment pursuant to the terms of §5218 of this Title."
Section 4. Amend §5211(a), Chapter 52, Title 30 of the Delaware Code by striking the "." where it appears at the end of the fifth sentence after the words "September 30" and in lieu thereof insert the following:
"except that any identification marker and registration card issued during a registration year for the subsequent registration year shall constitute valid registration immediately upon proper display of the marker and possession of the registration card in the subject vehicle."
Section 5. Amend §52I7, Chapter 52, Title 30 of the Delaware Code by striking the last sentence of said Section In its entirety and in lieu thereof insert the following:
"The Department of Public Safety, if satisfied that the failure to file the report or pay the tax was excusable, may remit or waive the payment of the whole or part of the penalty or interest charge assessed."
Section 6. Amend §5218, Chapter 52. Title 30 of the Delaware Code by striking the first paragraph in its entirety and lieu thereof insert the following:
"All taxes, penalties, and interest assessed pursuant to this chapter unless earlier payment is provided in this chapter, shall be paid within 30 days after notice and demand shall have been mailed to the carrier by the Department of Public Safety. If such taxes, penalties, and interest so assessed pursuant to §§52I6, 5217 and 5218 of this Title, shall not be paid within 30 days, there may be added to the amount of assessment in addition to interest as already provided and any other penalties provided by law, a sum equivalent to 5% of the tax."
Section 7. Amend §5220(b), Chapter 52, Title 30 of the Delaware Code by striking Subsection (b) In its entirety and in lieu thereof insert the following:
"(b) Promptly after the date of such determination, the Secretary of Public Safety shall send, by certified mail, a copy thereof to the person against whom it was made. Within 60 days after the date upon which the copy of any such determination was mailed, such person may file with the Secretary of Public Safety a petition for redetermination of such taxes. Every petition for redetermination shall state specifically the reasons which the petitioner believes entitle him to such redetermination and it shall be supported by affidavit that it is not made for the purpose of delay and that the facts set forth are true and correct. It shall be the duty of the Secretary of Public Safety within 90 days after the date of any determination to dispose of any petition for redetermination. Notice of the action taken upon any petition for redetermination shall be given to the petitioner promptly after the date of redetermination by the Secretary of Public Safety."
Section 8. Amend §5224(b), Chapter 52, Title 30, of the Delaware Code by striking the phrase "2 miles" where it appears in the last sentence of said subsection and In lieu thereof Insert the following:
Section 9. Amend Chapter 52, Title 30 of the Delaware Code by adding a new section as follows: "§5228. Monies erroneously collected.
In the event that any fees, taxes, penalties, or interest imposed by this chapter shall have been erroneously collected from the motor carrier, the Department of Public Safety may, upon request of the motor carrier, permit such motor carrier to take credit against a subsequent tax report in the amount of the erroneous overpayment, or, the Department may certify to the State Treasurer the amount of fees, taxes, penalties and/or interest erroneously collected by the Department. The State Treasurer shall thereupon draw a warrant for such certified amount made payable to the motor carrier. Such claim for monies erroneously paid shall be in such form as the Department shall prescribe. All claims for monies erroneously paid by motor carriers to the State must be filed with the Department within three (3) years from the date of the payment of the monies erroneously collected."
Section 10. If any provision of this Act or the application to any person or circumstance is held invalid, such invalidity shall not affect other provisions or application of this Act which can be given the effect without the invalid provision or application, and to that end, the provisions of this Act arc hereby declared severable.
Section 11. This Act shall become effective upon its enactment Into law.
Approved July 3, 1986.