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Home » US Law » 2022 Delaware Code » Title 30 - State Taxes » Part IV » Commodity Taxes » Chapter 53. Tobacco Product Tax » Subchapter III. General Provisions » § 5321. Duties imposed on licensed tobacco products dealers; lists.
§ 5321. Duties imposed on licensed tobacco products dealers; lists.

(a) A licensed tobacco products dealer may not sell tobacco products or purchase tobacco products from any person required to be licensed who is not so licensed or is improperly licensed; except that a licensed wholesale tobacco products dealer may sell tax paid tobacco products to a tobacco products manufacturer’s representative if the manufacturer’s representative presents valid proof that the representative is a bona fide sales representative of the tobacco products manufacturer.

(b) All holders of wholesale licenses shall maintain at every licensed location a list of the names and license numbers or holders of wholesale and retail licenses to whom tobacco products are sold or delivered.

(c) A licensed tobacco products dealer may not sell smokeless tobacco products unless the package for such smokeless tobacco product bears a legible legend required by any federal law, rule, or regulation relating to the possible hazard involved in use of the product.

30 Del. C. 1953, § 5321;  54 Del. Laws, c. 296, § 1;  57 Del. Laws, c. 136, § 23;  65 Del. Laws, c. 350, § 2;  70 Del. Laws, c. 186, § 1;  81 Del. Laws, c. 55, § 14;