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 II - Special Fuel
Section 2244-II-2.11 - Presumption
Universal Citation: 2 DE Admin Code 2244-II-2.11
Current through Register Vol. 28, No. 3, September 1, 2024
Any special fuel User, Dealer or Supplier whether licensed or unlicensed, who maintains bulk storage of special fuel and who also owns (or controls) a licensed diesel motor vehicle or vehicles, is presumed to be fueling such vehicles from his own bulk storage facilities. If exception to this regulation is claimed by the User/Dealer/Supplier, he must be prepared to produce retail fuel purchase tickets to verify same. Recording of the vehicle odometer readings would also be advised to substantiate fuel used.
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