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Delaware Code (Titles 8, 9, 25, 30)

30 Del. C. § 5406

Furnishing stamps; sale; agents; compensation; bond premiums

Official textdelcode.delaware.gov

# (a)

The Department of Finance shall prescribe, prepare and furnish stamps, of such denominations and quantities as may be necessary, for the payment of the tax imposed and assessed by this subchapter. The Department of Finance shall make provisions for the sale of such stamps in such places as it may deem necessary.

# (b)

The Department of Finance may appoint the recorder of deeds in each county, and other persons within or without the State, as agents for the sale of stamps to be used in paying the tax imposed by this subchapter upon documents and may allow a commission to said agents of 1 percent of the face value of the stamps. The commissions allowed to a Recorder of Deeds shall be turned over to the county treasurer in which the tax is collected, for the use of the county.

# (c)

The Department of Finance shall pay the premium on any bond required by the Department of Finance to be procured by any agent for the performance of the agent’s duties under this subchapter.

Amendment history

55 Del. Laws, c. 109, § 1; 55 Del. Laws, c. 286; 57 Del. Laws, c. 741, § 17A; 63 Del. Laws, c. 446, § 1; 64 Del. Laws, c. 15, § 1; 70 Del. Laws, c. 186, § 1

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In this title (40 sections)
  1. 30-5345 · Police powers; arrests
  2. 30-5346 · Prohibitions
  3. 30-5351 · Forfeiture of tobacco products; disposal
  4. 30-5352 · Forfeiture of vehicle used in illegally transporting tobacco…
  5. 30-5353 · Tobacco product vending machine forfeiture proceedings
  6. 30-5354 · Seizure of untaxed tobacco products and tobacco product…
  7. 30-5361 · Definitions
  8. 30-5362 · Requirements for delivery sales
  9. 30-5363 · Age verification requirements
  10. 30-5364 · Disclosure requirements
  11. 30-5365 · Shipping requirements
  12. 30-5366 · Registration and reporting requirements
  13. 30-5367 · Collection of taxes
  14. 30-5368 · Penalties
  15. 30-5369 · Enforcement
  16. 30-5401 · Definitions [For application of this section, see 81 Del. c.…
  17. 30-5402 · Rate of tax; when payable; exception [For application of this…
  18. 30-5403 · Transfer by broker
  19. 30-5404 · Payment from proceeds of judicial sale
  20. 30-5405 · Documentary stamps; affixing; cancellation; other methods
  21. 30-5406 · Furnishing stamps; sale; agents; compensation; bond premiums
  22. 30-5407 · Enforcement; rules and regulations
  23. 30-5408 · Failure to affix stamps
  24. 30-5409 · Value to be stated in document or affidavit
  25. 30-5410 · Unlawful acts; penalty
  26. 30-5411 · Failure to pay tax; determination; redetermination; review;…
  27. 30-5412 · Grantor to pay tax
  28. 30-5413 · Refunds [Repealed]
  29. 30-5414 · Tax lien
  30. 30-5415 · Distribution of tax receipts
  31. 30-5421 · Definitions
  32. 30-5422 · General
  33. 30-5423 · Delaware Land and Water Conservation Trust Fund
  34. 30-5424 · , 5425. Revenue bonds; Payment of tax receipts to…
  35. 30-5426 · Farmland Preservation Fund receipt transfer
  36. 30-5501 · Definitions
  37. 30-5502 · Imposition of tax; rate; adjustment of tariffs
  38. 30-5503 · Computation of tax
  39. 30-5504 · Payment of tax
  40. 30-5505 · Failure to file return or pay tax; interest and penalties…
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