DE SB254

Repeals § 5110(c) of Title 30, which established motor fuel tax rates of 22 cents per gallon through December 31, 1994, and 23 cents per gallon thereafter.

Repeals § 5132(a) and (b), which imposed 22-cent-per-gallon taxes on special fuel sales and use in Delaware.

Suspends state motor fuel taxes for 30 days after enactment, with the suspension expiring unless extended by subsequent General Assembly action.

Restores the previous formula-based tax rate calculation tied to the 12-month average wholesale price of regular unleaded gasoline in the Philadelphia area with a minimum rate of 11 cents per gallon.