Motor Fuel Tax Refunds
1. Statutory Provision
Title 30, Delaware Code, Chapter 51, Subchapter I, §5120(a).
This provision allows for a refund of motor Fuel taxes in the following circumstances:
Gas sold for use in stationary engines, tractors, motor boats, aircraft, and any other vehicle or machine that does not utilized public highways; or
Gas sold to operators of a taxicab business with a base of operations in Delaware.