§ 5361. Definitions.
§ 5361. Definitions. For purposes of this subchapter: (1) “Adult” means a person who is at least the legal minimum purchase age. (2) “Consumer” means an individual who is not licensed as a distributor or retail dealer pursuant to subchapter II of this chapter. (3) “Delivery sale” means any sale of any tobacco product or […]
§ 5408. Failure to affix stamps.
§ 5408. Failure to affix stamps. No document upon which tax is imposed by this subchapter shall be recorded in the office of any recorder of deeds of any county of this State, unless proof of the payment of the realty transfer tax appears on the document as is provided in § 5405(a) of this […]
§ 5362. Requirements for delivery sales.
§ 5362. Requirements for delivery sales. (a) No person shall make a delivery sale of any tobacco product or tobacco substitute to any individual who is under the legal minimum purchase age in this State. (b) Each person accepting a purchase order for a delivery sale shall comply with: (1) The age verification requirements set […]
§ 5409. Value to be stated in document or affidavit.
§ 5409. Value to be stated in document or affidavit. Every document when lodged with, or presented to, any Recorder of Deeds in this State for recording shall set forth therein and as a part of such document the true, full and complete value thereof, or shall be accompanied by an affidavit executed by a […]
§ 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 […]
§ 5328. Invoices or delivery tickets and purchase orders required in certain cases.
§ 5328. Invoices or delivery tickets and purchase orders required in certain cases. (a) A person who possesses or transports 10 or more packs or packages, or an equivalent amount unpackaged, of unstamped tobacco products upon the public highways, roads, or streets of this State for the purpose of delivery, sale, or disposition is required […]
§ 5329. Administration by Department; rules and regulations.
§ 5329. Administration by Department; rules and regulations. The administration, enforcement and collection of all taxes, permits, licenses and fees under this chapter are vested in the Department of Finance and the Secretary of Finance of the State, and the powers conferred upon the Department and the Secretary of Finance under Chapter 3 of this […]
§ 5330. Bonds.
§ 5330. Bonds. The Secretary, at the Secretary’s discretion, in order to protect the revenues to be obtained under this chapter, may require any person liable for the payment of a tax imposed under this chapter to furnish a bond executed by a surety company authorized to do business in this State and approved by […]
§ 5341. Sale of unstamped tobacco products; refusal to permit inspection; counterfeited or reused stamps; penalty.
§ 5341. Sale of unstamped tobacco products; refusal to permit inspection; counterfeited or reused stamps; penalty. (a) A person may not sell any pack of tobacco products that does not have affixed to it the proper amount of Delaware tobacco product tax stamps. (b) A dealer may not refuse to permit the Department to examine […]
§ 5342. Possession of untaxed tobacco products.
§ 5342. Possession of untaxed tobacco products. (a) Except as authorized by this chapter, a person who is not an affixing agent or does not hold a valid, unexpired exemption certificate may not possess within this State 10 or more packs or packages, or an equivalent unpackaged amount of tobacco products upon which the Delaware […]