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-2.7 - Records
Current through Register Vol. 28, No. 3, September 1, 2024
2.7.1 Every licensed special fuel User shall keep fuel invoices, inventory records, and licensed vehicle odometer readings and shall maintain a record book or log on or near the fuel pump in which to record special fuel placed into his motor vehicles for reporting purposes. Licensed Users paying the applicable tax based upon receipt of special fuel into storage must only keep fuel invoices. If special fuel is occasionally purchased at retail stations for vehicles, purchase receipts must be maintained for audit purposes.
2.7.2 Every licensed special fuel Dealer must keep special fuel invoices, inventory records, copies of special fuel sales tickets and shift reports to substantiate the monthly report filed. He must also record the pump meter (totalizer) readings on the last day of each month for reporting sales monthly. All non-taxable special fuel sales must be substantiated by a sales ticket indicating the nature of the sale.
2.7.3 Every licensed special fuel Supplier must provide sales invoices to their customers indicating seller's name, purchaser's name, date of sale, type of fuel, number of gallons sold, price per gallon and the statement "State Tax Included" or "State Tax Not Included".
