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Subchapter I. Definitions
§ 5301. Definitions. - As used in this chapter: (1) “Affixing agent” means any...
Subchapter II. Levy and Collection of Tax; License, Stamps
§ 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...
Subchapter III. General Provisions
§ 5321. Duties imposed on licensed tobacco products dealers; lists. - (a) A licensed tobacco products dealer may not sell tobacco...
§ 5322. Duties imposed on manufacturer's representatives. - A tobacco products manufacturer's representative may sell only to a...
§ 5324. Sample packs. - The Department shall promulgate regulations governing the receipt, distribution of,...
§ 5325. Late filing penalty. - Every stamp affixing agent shall file with the Department, on...
§ 5326. Refunds. - Whenever any packs of tobacco products upon which stamps have...
§ 5327. Exempt sales. - The Department may promulgate regulations to relieve authorized affixing agents...
§ 5328. Invoices or delivery tickets and purchase orders required in certain cases. - (a) A person who possesses or transports 10 or more...
§ 5329. Administration by Department; rules and regulations. - The administration, enforcement and collection of all taxes, permits, licenses...
§ 5330. Bonds. - The Secretary, at the Secretary's discretion, in order to protect...
Subchapter IV. Penalties and Enforcement
§ 5341. Sale of unstamped tobacco products; refusal to permit inspection; counterfeited or reused stamps; penalty. - (a) A person may not sell any pack of tobacco...
§ 5342. Possession of untaxed tobacco products. - (a) Except as authorized by this chapter, a person who...
§ 5343. Penalties not specifically provided for. - Whoever violates any provision of this chapter for which a...
§ 5344. Liability joint and several as between owner and operator. - Whenever a duty or liability is imposed under this chapter...
§ 5345. Police powers; arrests. - (a) Employees of the Department of Finance who are designated...
§ 5346. Prohibitions. - (a) No tobacco product tax stamp may be affixed to...
Subchapter V. Forfeitures
§ 5351. Forfeiture of tobacco products; disposal. - (a) In the event of a conviction under § 5342...
§ 5352. Forfeiture of vehicle used in illegally transporting tobacco products. - Any vehicle used in the transporting of tobacco products in...
§ 5353. Tobacco product vending machine forfeiture proceedings. - (a) The proceedings for the forfeiture of any tobacco product...
§ 5354. Seizure of untaxed tobacco products and tobacco product vending machines. - Whenever any law-enforcement officer, the Department or its agents have...
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...