Delaware Code (Titles 8, 9, 25, 30)
30 Del. C. § 5407
Enforcement; rules and regulations
Official textdelcode.delaware.gov
The Department of Finance shall enforce this subchapter and may adopt and enforce rules and regulations relating to:
# (1)
The method and means to be used in affixing or cancelling of stamps in substitution for, or in addition to, the method and means provided in this subchapter;
# (2)
The denominations and sale of stamps;
# (3)
Any other matter or thing pertaining to the administration and enforcement of this subchapter.
Amendment history
55 Del. Laws, c. 109, § 1; 57 Del. Laws, c. 741, § 17A
Source: view the official text
In this title (40 sections)
- 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- 30-5413 · Refunds [Repealed]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
- 30-5423 · Delaware Land and Water Conservation Trust Fund
- 30-5424 · , 5425. Revenue bonds; Payment of tax receipts to…
- 30-5426 · Farmland Preservation Fund receipt transfer
- 30-5501 · Definitions
- 30-5502 · Imposition of tax; rate; adjustment of tariffs
- 30-5503 · Computation of tax
- 30-5504 · Payment of tax
- 30-5505 · Failure to file return or pay tax; interest and penalties…
- 30-5506 · Exemptions