§ 5401. Definitions [For application of this section, see 81 Del. c. 384, § 3].
§ 5401. Definitions [For application of this section, see 81 Del. c. 384, § 3]. As used in this subchapter, except where the context clearly indicates a different meaning: (1) “Document” means any deed, instrument or writing whereby any real estate within this State, or any interest therein, shall be quitclaimed, granted, bargained, sold, or […]
§ 5402. Rate of tax; when payable; exception [For application of this section, see 81 Del. Laws, c. 56, § 2 and 81 Del. C. 384, § 3].
§ 5402. Rate of tax; when payable; exception [For application of this section, see 81 Del. Laws, c. 56, § 2 and 81 Del. C. 384, § 3]. (a) Every person who makes, executes, delivers, accepts or presents for recording any document, except as defined or described in § 5401(5) of this title, or in […]
§ 5403. Transfer by broker.
§ 5403. Transfer by broker. Where there is a transfer of a residential property by a licensed real estate broker, which property was transferred to the broker within the preceding year as part of the consideration for the purchase of other residential property, a credit for the amount of the tax paid at the time […]
§ 5404. Payment from proceeds of judicial sale.
§ 5404. Payment from proceeds of judicial sale. The tax imposed by this subchapter shall be fully paid and have priority out of the proceeds of any judicial sale of real estate before any other obligation, claim, lien, judgment, estate or costs of the sale and of the writ upon which the sale is made, […]
§ 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 […]