The Department shall promulgate regulations governing the receipt, distribution of, and the payment of tax on, sample packs of tobacco products used for free distribution. The regulations may provide that any licensed dealer may receive and make free distribution of sample packs of tobacco products without affixing Delaware tobacco product tax stamps thereto, so long as the proper tax thereon has been paid.
Structure Delaware Code
Chapter 53. Tobacco Product Tax
Subchapter III. General Provisions
§ 5321. Duties imposed on licensed tobacco products dealers; lists.
§ 5322. Duties imposed on manufacturer's representatives.
§ 5328. Invoices or delivery tickets and purchase orders required in certain cases.
§ 5329. Administration by Department; rules and regulations.