2 Del. Admin. Code § 2244-II-2.5

Current through Register Vol. 28, No. 1, July 1, 2024

Section 2244-II-2.5 - Reporting

2.5.1 A monthly tax report is required for each licensed location (tank) of special fuel. A User or a Dealer reports on Form SF-4. A Supplier reports on Form SF-9.

2.5.2 A licensed Dealer of special fuel must file a report (SF-24) of the meter (totalizer) reading of each diesel pump as of the last day of each month, on or before the 25th day of the following month.

2.5.3 A report is required for each month, or fraction thereof, in which a license is held whether or not there were transactions.

2.5.4 The aggregate allowance for evaporation loss of special fuel as reported on line 9 of the User/Dealer monthly report (SF-4) is limited to a maximum of 1/2 % of the total of the beginning inventory plus receipts over a twelve-month period. Tax, once paid, is not recoverable on special fuel lost or missing from a bulk storage tank.

2 Del. Admin. Code § 2244-II-2.5