§ 5316. Design and sale of stamps.
§ 5316. Design and sale of stamps. (a) Delaware tobacco product tax stamps must be adhesive stamps, tax meter impressions, or other stamps, labels, or prints of such designs and denominations as may be prescribed by the Department. (b) (1) The Department shall make provisions for the sale of Delaware tobacco product tax stamps in […]
§ 5317. Time for affixing stamps; reporting requirements; violation.
§ 5317. Time for affixing stamps; reporting requirements; violation. (a) The authorized affixing agent shall affix the required amount of Delaware tobacco product tax stamps to unstamped tobacco products within 72 hours after receipt of the tobacco products and prior to the sale of the tobacco products, unless the tobacco products are exempt by other […]
§ 5301. Definitions.
§ 5301. Definitions. As used in this chapter: (1) “Affixing agent” means any tobacco products dealer or any other person within or without this State appointed by the Department of Finance as an agent to affix the stamps to be used in paying the excise tax imposed by this chapter. The first vendor who has […]
§ 5305. Levy of tax, limitation; exemption [For application of this section, see 81 Del. Laws, c. 55, § 28(a)]
§ 5305. Levy of tax, limitation; exemption [For application of this section, see 81 Del. Laws, c. 55, § 28(a)] (a) An excise tax is imposed and assessed upon the sale or use of cigarettes within this State at the rate of 105 mills per cigarette. This tax applies only once to the same pack […]