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Delaware Code Title 30. State Taxes § 5202. Definitions

Current as of January 01, 2026 | Updated by Findlaw Staff

As used in this chapter:

(1) “Department” means Department of Transportation.

(2) “Highway” means the Delaware Turnpike and every way or place, of whatever nature, open to the use of the public as a matter of right for the purposes of vehicular travel.  The term “highway” shall not be deemed to include a roadway or driveway upon grounds owned by private persons, colleges, universities or other public institutions.

(3) “Motor carrier” means every person who operates or causes to be operated any motor vehicle on any highway in this State.

(4) “Motor fuel” means:

a. Any liquid or gaseous substance commonly or commercially known or sold as gasoline regardless of its classification or use or

b. Any liquid or gaseous substance used, offered for sale or sold for use, either alone or when mixed, blended or compounded, for the purpose of generating power for the propulsion of motor vehicles upon the public highways, and shall include:

1. All grades of motor gasoline, natural gasoline, marine gasoline, aviation gasoline, motor fuel blending naphthas, motor grade benzol and motor grade toluol;

2. Any liquid prepared, advertised, offered for sale or sold for use as or commonly and commercially used as a fuel in internal combustion engines, which when subjected to distillation in accordance with the latest revised standard method of test for distillation of gasoline, naphtha kerosene and similar petroleum products (American Society for Testing Materials Method D-86) shows not less than 10% distilled (recovered) below 347° Fahrenheit and not less than 95% distilled (recovered) below 46° Fahrenheit;  and

3. All combustible gases which exist in a gaseous state at 60° Fahrenheit and at 14.7 pounds per square inch absolute pressure, industrial naphthas and solvents, aromatic distillates, diesel fuel, additives and all other products not included within the foregoing provisions of this subsection.

(5) “Motor vehicle” means a motor vehicle used, designed or maintained for transportation of persons or property and:

a. Having 2 axles and a gross registered vehicle weight exceeding 26,000 pounds;  or

b. Having 3 or more axles regardless of weight;  or

c. Used in combination when the weight of such combination exceeds 26,000 pounds gross registered vehicle weight.

Qualified motor vehicle does not include recreational vehicles.

(6) “Operations” means operations of all such motor vehicles whether loaded or empty, whether for compensation or not for compensation and whether owned by or leased to the motor carrier who operates them or causes them to be operated.

(7) “Secretary” means Secretary of Transportation.

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Cite this article: FindLaw.com - Delaware Code Title 30. State Taxes § 5202. Definitions - last updated January 01, 2026 | https://codes.findlaw.com/de/title-30-state-taxes/de-code-sect-30-5202/

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