Delaware Code (Titles 8, 9, 25, 30)
30 Del. C. § 5329
Administration by Department; rules and regulations
The administration, enforcement and collection of all taxes, permits, licenses and fees under this chapter are vested in the Department of Finance and the Secretary of Finance of the State, and the powers conferred upon the Department and the Secretary of Finance under Chapter 3 of this title shall, so far as applicable, be exercisable with respect to the provisions of this chapter. The Department may prescribe, adopt, promulgate and enforce rules and regulations relating thereto, including:
# (1)
The method and means to be used in the cancellation of stamps;
# (2)
The denominations and sale of stamps;
# (3)
The time and manner of filing reports;
# (4)
Any other matter or thing pertaining to the administration and enforcement of this chapter.
Amendment history
54 Del. Laws, c. 296, § 1; 57 Del. Laws, c. 741, §§ 16C, 16D
Source: view the official text
In this title (40 sections)
- 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- 30-5323 · Taxpayer’s protest [Repealed]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
- 30-5364 · Disclosure requirements
- 30-5365 · Shipping requirements
- 30-5366 · Registration and reporting requirements
- 30-5367 · Collection of taxes
- 30-5368 · Penalties