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§ 5305. Levy of tax, limitation; exemption [For application of this section, see 81 Del. Laws, c. 55, § 28(a)] - (a) An excise tax is imposed and assessed upon the...
§ 5306. Liability for payment of tax. - The tax must be paid and the stamp must be...
§ 5307. License for sales of tobacco products. - A person may not engage in or conduct the business...
§ 5308. License charges. - (a) Wholesale license. — For each wholesale license issued there...
§ 5309. Application for license. - (a) Every person desiring to engage in the sale of...
§ 5310. Issuance of licenses; display. - Upon approval of the application and payment of the fees,...
§ 5311. Expiration of licenses. - Every license shall expire on December 31 next succeeding the...
§ 5312. Replacement of licenses. - Whenever any license issued under this chapter is defaced, destroyed,...
§ 5313. Suspension or revocation of license. - The Department of Finance, after a hearing before the Secretary...
§ 5314. Transfer of license. - Any licensed dealer may transfer a license from 1 location...
§ 5315. Tobacco product tax stamps; affixing; amount; cancellation. - (a) Within the time prescribed, every authorized affixing agent shall...
§ 5316. Design and sale of stamps. - (a) Delaware tobacco product tax stamps must be adhesive stamps,...
§ 5317. Time for affixing stamps; reporting requirements; violation. - (a) The authorized affixing agent shall affix the required amount...
§ 5318. Appointment of stamp affixing agents; commission. - (a) The Department may appoint any manufacturer of tobacco products...
§ 5319. Alternate method of collection; other tobacco products. - If in the judgment of the Department the collection of...