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Delaware Code (Titles 8, 9, 25, 30)

30 Del. C. § 5315

Tobacco product tax stamps; affixing; amount; cancellation

Official textdelcode.delaware.gov

# (a)

Within the time prescribed, every authorized affixing agent shall affix to each pack of tobacco products received by the agent and shall cancel Delaware tobacco product tax stamps to evidence payment of the tax imposed by this chapter, unless such stamps have been affixed to the packs of tobacco products and cancelled before such authorized affixing agent received them.

# (b)

Stamps in an amount not less than the tax thereon must be affixed to each pack of tobacco products in such manner that they will be visible to the purchaser. The authorized affixing agent, affixing such stamps, shall cancel them immediately in such manner as may be prescribed by the Department.

Amendment history

54 Del. Laws, c. 296, § 1; 57 Del. Laws, c. 136, § 23; 70 Del. Laws, c. 186, § 1; 81 Del. Laws, c. 55, § 10

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In this title (40 sections)
  1. 30-5221 · Penalties
  2. 30-5222 · Availability of records of other agencies; exchange of…
  3. 30-5223 · Regulations; promulgation by Secretary of Transportation
  4. 30-5224 · Exempt vehicles; carriers
  5. 30-5225 · Exemption; reciprocal agreements
  6. 30-5226 · Failure to comply with other statutes
  7. 30-5227 · Collection of bad checks; service charge; interest
  8. 30-5228 · Moneys erroneously collected
  9. 30-5229 · Cooperative agreements between states
  10. 30-5301 · Definitions
  11. 30-5305 · Levy of tax, limitation; exemption [For application of this…
  12. 30-5306 · Liability for payment of tax
  13. 30-5307 · License for sales of tobacco products
  14. 30-5308 · License charges
  15. 30-5309 · Application for license
  16. 30-5310 · Issuance of licenses; display
  17. 30-5311 · Expiration of licenses
  18. 30-5312 · Replacement of licenses
  19. 30-5313 · Suspension or revocation of license
  20. 30-5314 · Transfer of license
  21. 30-5315 · Tobacco product tax stamps; affixing; amount; cancellation
  22. 30-5316 · Design and sale of stamps
  23. 30-5317 · Time for affixing stamps; reporting requirements; violation
  24. 30-5318 · Appointment of stamp affixing agents; commission
  25. 30-5319 · Alternate method of collection; other tobacco products
  26. 30-5321 · Duties imposed on licensed tobacco products dealers; lists
  27. 30-5322 · Duties imposed on manufacturer’s representatives
  28. 30-5323 · Taxpayer’s protest [Repealed]
  29. 30-5324 · Sample packs
  30. 30-5325 · Late filing penalty
  31. 30-5326 · Refunds
  32. 30-5327 · Exempt sales
  33. 30-5328 · Invoices or delivery tickets and purchase orders required in…
  34. 30-5329 · Administration by Department; rules and regulations
  35. 30-5330 · Bonds
  36. 30-5341 · Sale of unstamped tobacco products; refusal to permit…
  37. 30-5342 · Possession of untaxed tobacco products
  38. 30-5343 · Penalties not specifically provided for
  39. 30-5344 · Liability joint and several as between owner and operator
  40. 30-5345 · Police powers; arrests
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