Delaware Code (Titles 8, 9, 25, 30)
30 Del. C. § 5354
Seizure of untaxed tobacco products and tobacco product vending machines
Official textdelcode.delaware.gov
Whenever any law-enforcement officer, the Department or its agents have reasonable grounds to believe that any untaxed tobacco products are unlawfully in the State or that a vending machine is being used to hold untaxed tobacco products, they may seize such tobacco products or tobacco product vending machines and hold them in custody pending a decision of the Court. No tobacco products or tobacco product vending machines being held in custody shall be seized or taken therefrom on any writ of replevin or like judicial process.
Amendment history
54 Del. Laws, c. 296, § 1; 57 Del. Laws, c. 136, § 23; 81 Del. Laws, c. 55, § 27
Source: view the official text
In this title (40 sections)
- 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- 30-5323 · Taxpayer’s protest [Repealed]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
- 30-5369 · Enforcement
- 30-5401 · Definitions [For application of this section, see 81 Del. c.…
- 30-5402 · Rate of tax; when payable; exception [For application of this…
- 30-5403 · Transfer by broker
- 30-5404 · Payment from proceeds of judicial sale
- 30-5405 · Documentary stamps; affixing; cancellation; other methods
- 30-5406 · Furnishing stamps; sale; agents; compensation; bond premiums
- 30-5407 · Enforcement; rules and regulations
- 30-5408 · Failure to affix stamps
- 30-5409 · Value to be stated in document or affidavit
- 30-5410 · Unlawful acts; penalty