§ 5319. Alternate method of collection; other tobacco products.
§ 5319. Alternate method of collection; other tobacco products. If in the judgment of the Department the collection of the excise tax imposed in § 5305 of this title upon tobacco products other than cigarettes will be more efficiently and economically collected by a system which does not employ tax stamps as authorized by this […]
§ 5351. Forfeiture of tobacco products; disposal.
§ 5351. Forfeiture of tobacco products; disposal. (a) In the event of a conviction under § 5342 of this title, the tobacco products which were the subject of the violation are automatically forfeited to the State. (b) The Department shall destroy any tobacco products forfeited under this section. The Department may, prior to the destruction […]
§ 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 […]
§ 5352. Forfeiture of vehicle used in illegally transporting tobacco products.
§ 5352. Forfeiture of vehicle used in illegally transporting tobacco products. Any vehicle used in the transporting of tobacco products in violation of this chapter is subject to the provisions of subchapter II of Chapter 23 of Title 11. 30 Del. C. 1953, § 5352; 54 Del. Laws, c. 296, § 1; 55 Del. Laws, […]
§ 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 […]
§ 5353. Tobacco product vending machine forfeiture proceedings.
§ 5353. Tobacco product vending machine forfeiture proceedings. (a) The proceedings for the forfeiture of any tobacco product vending machine in which are found untaxed tobacco products shall be in rem. The State shall be the plaintiff and the property the defendant. A petition shall be filed in the Superior Court of the county in […]
§ 5324. Sample packs.
§ 5324. Sample packs. The Department shall promulgate regulations governing the receipt, distribution of, and the payment of tax on, sample packs of tobacco products used for free distribution. The regulations may provide that any licensed dealer may receive and make free distribution of sample packs of tobacco products without affixing Delaware tobacco product tax […]
§ 5325. Late filing penalty.
§ 5325. Late filing penalty. Every stamp affixing agent shall file with the Department, on or before the twentieth day of each month, a report in such form as the Secretary of Finance shall prescribe. The report must disclose the number of tobacco products on hand on the first and last days of the calendar […]
§ 5326. Refunds.
§ 5326. Refunds. Whenever any packs of tobacco products upon which stamps have been placed have been sold and shipped into another state for sale or use therein, or have been sold to persons exempt under § 5305(d) of this title for resale to authorized purchasers, or have been returned to the manufacturer for credit […]
§ 5327. Exempt sales.
§ 5327. Exempt sales. The Department may promulgate regulations to relieve authorized affixing agents from affixing stamps to packs of tobacco products to be sold and delivered to points outside the State for use outside the State, or to be sold to purchasers designated as exempt under § 5305(d) of this title for resale to […]