Delaware Code § 16-6312

Exemptions from reporting fee requirements
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(a) Federal, state, county and local government facilities and nonprofit organizations are exempt from the reporting fees under this
chapter.
(b) Motor vehicle fuels at facilities which offer such fuels for retail sale shall also be exempt from the reporting fees under this chapter.
However, hazardous chemicals or extremely hazardous substances at these facilities other than motor vehicle fuels for retail sale shall
not be exempt from the reporting fees.

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