FORMERLY HOUSE BILL NO. 505
AN ACT TO AMEND CHAPTER 51, TITLE 30, DELAWARE CODE, RELATING TO THE MOTOR FUEL TAX.
Be it enacted by the General Assembly of the State of Delaware:
Section 1. Section 5110, Chapter 51, Title 30, Delaware Code, is amended by striking therefrom the phrase, "7 cents per gallon" and substituting in lieu thereof the phrase, "8 cents per gallon".
Section 2. Section 5132, Chapter 51, Title 30, Delaware Code, is amended by striking the first sentence thereof and substituting therefor a new sentence to read as follows:
"There is hereby levied and imposed a tax of 8cr per gallon on the use (within the meaning of the word "use" as defined herein) of special fuel in any motor vehicle."
Section 3. This Act shall take effect August 1, 1971.
Approved July 30, 1971.