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-2.3 - License

2.3.1 Any person who is both a User and a Dealer of special fuel must be licensed as both. The combined monthly tax report filed by such persons must be submitted in duplicate.

2.3.2 Any person licensed as a special fuel Supplier is not required to be licensed as a special fuel User or Dealer even though he might be acting as such. Taxable use, retail sales and bulk sales will all be reported on the Supplier's monthly report (SF-9).

2.3.3 Only a licensed special fuel Supplier may supply or place special fuel into a bulk storage tank capable of redistribution which does not display a tax exemption sticker thereon. If a tax exemption sticker is not in evidence, the licensed Supplier must include the applicable tax in the price of the fuel and remit same to this Division monthly.

2.3.4 A distillate fuel supplier may place special fuel from a tank truck into the supply tank of a licensed motor vehicle not owned by himself only if (1) he is the holder of a special fuel Dealer's or Supplier's license authorizing him to collect the applicable tax or (2) the owner of the vehicle is a licensed User. An exception would be made only in case of emergency.

2.3.5 A license is not transferable and is valid until expired, cancelled or revoked.

2.3.6 Each bulk supply tank is considered to be a separate location for purposes of licensing and reporting same.

2.3.7 A license application shall be reviewed within ten (10) state business days of receipt in this Division and immediately processed if properly prepared and accompanied by the prerequisite surety bond. If the application is not complete (including bond), it will be returned to the applicant within the ten (10) day review period for the necessary information and/or documents required.