Delaware Code
Chapter 53. Tobacco Product Tax
Subchapter VI. Delivery Sales of Any Tobacco Product

§ 5361. Definitions. - For purposes of this subchapter: (1) “Adult” means a person...

§ 5362. Requirements for delivery sales. - (a) No person shall make a delivery sale of any...

§ 5363. Age verification requirements. - (a) No person shall mail, ship or otherwise deliver any...

§ 5364. Disclosure requirements. - The notice required under § 5363(a)(3) of this title shall...

§ 5365. Shipping requirements. - (a) Each person who mails, ships or otherwise delivers a...

§ 5366. Registration and reporting requirements. - (a) Prior to making delivery sales or mailing, shipping or...

§ 5367. Collection of taxes. - Each person accepting a purchase order for a delivery sale,...

§ 5368. Penalties. - (a) Except as otherwise provided in this section, a first...

§ 5369. Enforcement. - The Attorney General or the Attorney General's designee, or any...