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

30 Del. C. § 5321

Duties imposed on licensed tobacco products dealers; lists

Official textdelcode.delaware.gov

# (a)

A licensed tobacco products dealer may not sell tobacco products or purchase tobacco products from any person required to be licensed who is not so licensed or is improperly licensed; except that a licensed wholesale tobacco products dealer may sell tax paid tobacco products to a tobacco products manufacturer’s representative if the manufacturer’s representative presents valid proof that the representative is a bona fide sales representative of the tobacco products manufacturer.

# (b)

All holders of wholesale licenses shall maintain at every licensed location a list of the names and license numbers or holders of wholesale and retail licenses to whom tobacco products are sold or delivered.

# (c)

A licensed tobacco products dealer may not sell smokeless tobacco products unless the package for such smokeless tobacco product bears a legible legend required by any federal law, rule, or regulation relating to the possible hazard involved in use of the product.

Amendment history

54 Del. Laws, c. 296, § 1; 57 Del. Laws, c. 136, § 23; 65 Del. Laws, c. 350, § 2; 70 Del. Laws, c. 186, § 1; 81 Del. Laws, c. 55, § 14

Source: view the official text

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In this title (40 sections)
  1. 30-5226 · Failure to comply with other statutes
  2. 30-5227 · Collection of bad checks; service charge; interest
  3. 30-5228 · Moneys erroneously collected
  4. 30-5229 · Cooperative agreements between states
  5. 30-5301 · Definitions
  6. 30-5305 · Levy of tax, limitation; exemption [For application of this…
  7. 30-5306 · Liability for payment of tax
  8. 30-5307 · License for sales of tobacco products
  9. 30-5308 · License charges
  10. 30-5309 · Application for license
  11. 30-5310 · Issuance of licenses; display
  12. 30-5311 · Expiration of licenses
  13. 30-5312 · Replacement of licenses
  14. 30-5313 · Suspension or revocation of license
  15. 30-5314 · Transfer of license
  16. 30-5315 · Tobacco product tax stamps; affixing; amount; cancellation
  17. 30-5316 · Design and sale of stamps
  18. 30-5317 · Time for affixing stamps; reporting requirements; violation
  19. 30-5318 · Appointment of stamp affixing agents; commission
  20. 30-5319 · Alternate method of collection; other tobacco products
  21. 30-5321 · Duties imposed on licensed tobacco products dealers; lists
  22. 30-5322 · Duties imposed on manufacturer’s representatives
  23. 30-5323 · Taxpayer’s protest [Repealed]
  24. 30-5324 · Sample packs
  25. 30-5325 · Late filing penalty
  26. 30-5326 · Refunds
  27. 30-5327 · Exempt sales
  28. 30-5328 · Invoices or delivery tickets and purchase orders required in…
  29. 30-5329 · Administration by Department; rules and regulations
  30. 30-5330 · Bonds
  31. 30-5341 · Sale of unstamped tobacco products; refusal to permit…
  32. 30-5342 · Possession of untaxed tobacco products
  33. 30-5343 · Penalties not specifically provided for
  34. 30-5344 · Liability joint and several as between owner and operator
  35. 30-5345 · Police powers; arrests
  36. 30-5346 · Prohibitions
  37. 30-5351 · Forfeiture of tobacco products; disposal
  38. 30-5352 · Forfeiture of vehicle used in illegally transporting tobacco…
  39. 30-5353 · Tobacco product vending machine forfeiture proceedings
  40. 30-5354 · Seizure of untaxed tobacco products and tobacco product…
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