5316 Design and sale of stamps
(a) Delaware tobacco product tax stamps shall be adhesive stamps, tax meter impressions or other stamps, labels or prints of such designs and denominations as may be prescribed by the Department.
(b) The Department shall make provisions for the sale of Delaware tobacco product tax stamps in such places and at such times as it deems necessary. All stamps shall be paid for at the time of purchase; however, an authorized affixing agent may enter into an agreement with the Department of Finance providing for deferred payment for tobacco product stamps or for amounts added to tobacco product tax meters during a month to a date not later than 30 days from the date of purchase or addition to a cigarette meter; provided, that bond to assure payment is furnished in such amount as required by the Secretary of Finance; and provided, that all amounts due for the month of June shall be paid by June 30. No persons shall purchase tobacco product stamps from any person other than the Department of Finance or its authorized agents, except in accordance with the Finance Department's regulations relating to the stamping of floor stock.