Delaware Code (Titles 8, 9, 25, 30)
30 Del. C. § 5367
Collection of taxes
Official textdelcode.delaware.gov
Each person accepting a purchase order for a delivery sale, to include cigars and pipe tobacco shall collect and remit to the Department all any tobacco product taxes imposed by this State with respect to such delivery sale, except that such collection and remission shall not be required to the extent such person has obtained proof (in the form of the presence of applicable tax stamps or otherwise) that such taxes already have been paid to the State.
Amendment history
74 Del. Laws, c. 95, § 1; 76 Del. Laws, c. 171, § 4
Source: view the official text
In this title (40 sections)
- 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
- 30-5411 · Failure to pay tax; determination; redetermination; review;…
- 30-5412 · Grantor to pay tax
- 30-5413 · Refunds [Repealed]
- 30-5414 · Tax lien
- 30-5415 · Distribution of tax receipts
- 30-5421 · Definitions
- 30-5422 · General