Delaware Code (Titles 8, 9, 25, 30)
30 Del. C. § 5323
Taxpayer’s protest [Repealed]
Official textdelcode.delaware.gov
Repealed by 68 Del. Laws, c. 187, § 16, effective Jan. 1, 1992.
Source: view the official text
In this title (40 sections)
- 30-5228 · Moneys erroneously collected
- 30-5229 · Cooperative agreements between states
- 30-5301 · Definitions
- 30-5305 · Levy of tax, limitation; exemption [For application of this…
- 30-5306 · Liability for payment of tax
- 30-5307 · License for sales of tobacco products
- 30-5308 · License charges
- 30-5309 · Application for license
- 30-5310 · Issuance of licenses; display
- 30-5311 · Expiration of licenses
- 30-5312 · Replacement of licenses
- 30-5313 · Suspension or revocation of license
- 30-5314 · Transfer of license
- 30-5315 · Tobacco product tax stamps; affixing; amount; cancellation
- 30-5316 · Design and sale of stamps
- 30-5317 · Time for affixing stamps; reporting requirements; violation
- 30-5318 · Appointment of stamp affixing agents; commission
- 30-5319 · Alternate method of collection; other tobacco products
- 30-5321 · Duties imposed on licensed tobacco products dealers; lists
- 30-5322 · Duties imposed on manufacturer’s representatives
- 30-5323 · Taxpayer’s protest [Repealed]
- 30-5324 · Sample packs
- 30-5325 · Late filing penalty
- 30-5326 · Refunds
- 30-5327 · Exempt sales
- 30-5328 · Invoices or delivery tickets and purchase orders required in…
- 30-5329 · Administration by Department; rules and regulations
- 30-5330 · Bonds
- 30-5341 · Sale of unstamped tobacco products; refusal to permit…
- 30-5342 · Possession of untaxed tobacco products
- 30-5343 · Penalties not specifically provided for
- 30-5344 · Liability joint and several as between owner and operator
- 30-5345 · Police powers; arrests
- 30-5346 · Prohibitions
- 30-5351 · Forfeiture of tobacco products; disposal
- 30-5352 · Forfeiture of vehicle used in illegally transporting tobacco…
- 30-5353 · Tobacco product vending machine forfeiture proceedings
- 30-5354 · Seizure of untaxed tobacco products and tobacco product…
- 30-5361 · Definitions
- 30-5362 · Requirements for delivery sales