Delaware Code § 2-1331

Motor fuel tax
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The provisions of Chapters 51 and 52 of Title 30 and Chapter 29 of Title 6 shall be administered by the Department of Transportation in
the Office of Motor Fuel Tax. The Director of the Office of Motor Fuel Tax shall be transferred to the Department of Transportation and,
notwithstanding any provision of § 1325 of Title 2 to the contrary shall be deemed to be employees of the State in the classified service
with all the benefits accrued as merit employees as of July 1, 1992.

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