Delaware Administrative Code
Title 2 - Transportation
2000 - Department of Transportation
2200 - Division of Motor Vehicles
Motor Fuel Tax Administration
2244 - Motor Fuel Tax Regulations
Subchapter I - Gasoline
Section 2244-I-1.6 - Reporting
Current through Register Vol. 28, No. 3, September 1, 2024
1.6.1 Tax accrues on delivery of gasoline to a retail dealer (Section 5112) whether a sale or on consignment or whether the outlet is owned by the Distributor. This is interpreted to mean at the time of the "drop", i.e., when placed into the storage tank(s) of the retail outlet.
1.6.2 Ethanol used to produce gasohol is to be reported on the Distributor's monthly report in the same manner as gasoline.
1.6.3 The aggregate allowance for evaporation loss of gasoline as reported on line 14 of the Distributor's monthly report (MFT-1) is limited to a maximum of 1% of the total of the beginning inventory plus receipts over a twelve-month period. Loss in excess of this will be taxed. Tax, once paid, is not recoverable on gasoline lost or missing from a bulk storage tank.
1.6.4 A casualty loss of untaxed gasoline may be claimed if documentation is provided to the satisfaction of the Secretary of Public Safety.
