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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 » § 5322. Duties imposed on manufacturer’s representatives.
§ 5322. Duties imposed on manufacturer’s representatives.

A tobacco products manufacturer’s representative may sell only to a licensed tobacco products dealer, unless the representative obtains a dealer’s license under this chapter and the rules and regulations promulgated under this chapter. A manufacturer’s representative who participates in promotional activities involving the sale of tobacco products to persons other than licensees is presumed to be acting as an agent of the licensee who furnished the tobacco products.

30 Del. C. 1953, § 5322;  54 Del. Laws, c. 296, § 1;  57 Del. Laws, c. 136, § 23;  70 Del. Laws, c. 186, § 1;  81 Del. Laws, c. 55, § 15;