11 License, Stampstutes of Delaware, Title 30, Chapter 53

Tobacco Products Tax

Chapter 53 - Table of Sections

Subchapter I

Definitions

Subchapter II

Levy and Collection of Tax

5305

Levy of tax, limitation; exemption

5306

Liability for payment of tax

5307

License for sales of tobacco products

5308

License charges

5309

Application for license

5310

Issuance of licenses; display

5311

Expiration of licenses

5312

Replacement of licenses

5313

Suspension or revocation of license

5314

Transfer 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
Subchapter III

General Provisions

5321

Duties imposed on licensed tobacco product dealers; lists

5322

Duties imposed on manufacturer's representatives

5323

Taxpayer's protest

5324

Sample packs

5325

Late filing penalty

5326

Refunds

5327

Exempt sales

5328

Invoices or delivery tickets and purchase orders required in certain cases

5329

Administration by Department; rules and regulations

5330

Bonds

Subchapter IV

Penalties and Enforcement

5341 Sale of unstamped tobacco products; refusal to permit inspection; counterfeited or reused stamps; penalty
5342 Possession of untaxed tobacco products
5343 Penalties not specifically provided for
5344 Liability joint and several as between owner and operator
5345 Police powers; arrests

5346

Prohibitions
Subchapter V Forfeitures
5351 Forfeiture of tobacco products; disposal
5352 Forfeiture of vehicle used in illegally transporting tobacco products

5353

Tobacco product vending machine forfeiture proceedings

5354

Seizure of untaxed tobacco products and machines

Subchapter VI

Delivery Sales of Any Tobacco Products

5361

Definitions.

5362

Requirements for delivery sales

5363

Age verification requirements

5364

Disclosure requirements

5365

Shipping requirements

5366

Registration and reporting requirements

5367

Collection of taxes

5368

Penalties

5369

Enforcement

You May Be Due for a Refund

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