(a) Within the time prescribed, every authorized affixing agent shall affix to each pack of tobacco products received by the agent and shall cancel Delaware tobacco product tax stamps to evidence payment of the tax imposed by this chapter, unless such stamps have been affixed to the packs of tobacco products and cancelled before such authorized affixing agent received them.
(b) Stamps in an amount not less than the tax thereon must be affixed to each pack of tobacco products in such manner that they will be visible to the purchaser. The authorized affixing agent, affixing such stamps, shall cancel them immediately in such manner as may be prescribed by the Department.
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.