The tax must be paid and the stamp must be affixed by the first person who has possession of tobacco products in this State.
Structure Delaware Code
Chapter 53. Tobacco Product Tax
Subchapter II. Levy and Collection of Tax; License, Stamps
§ 5306. Liability for payment of tax.
§ 5307. License for sales of tobacco products.
§ 5309. Application for license.
§ 5310. Issuance of licenses; display.
§ 5311. Expiration of licenses.
§ 5312. Replacement of licenses.
§ 5313. Suspension or revocation of license.
§ 5315. Tobacco product tax stamps; affixing; amount; cancellation.
§ 5316. Design and sale of stamps.
§ 5317. Time for affixing stamps; reporting requirements; violation.
§ 5318. Appointment of stamp affixing agents; commission.
§ 5319. Alternate method of collection; other tobacco products.