Delaware Code (Titles 8, 9, 25, 30)
30 Del. C. § 5324
Sample packs
Official textdelcode.delaware.gov
The Department shall promulgate regulations governing the receipt, distribution of, and the payment of tax on, sample packs of tobacco products used for free distribution. The regulations may provide that any licensed dealer may receive and make free distribution of sample packs of tobacco products without affixing Delaware tobacco product tax stamps thereto, so long as the proper tax thereon has been paid.
Amendment history
54 Del. Laws, c. 296, § 1; 57 Del. Laws, c. 136, §§ 23, 25
Source: view the official text
In this title (40 sections)
- 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- 30-5323 · Taxpayer’s protest [Repealed]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
- 30-5363 · Age verification requirements