§ 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 […]
§ 5343. Penalties not specifically provided for.
§ 5343. Penalties not specifically provided for. Whoever violates any provision of this chapter for which a specific penalty is not otherwise provided, and whoever violates any regulation promulgated pursuant to this chapter, shall be fined not less than $100 nor more than $1,000, or imprisoned not more than 90 days, or both. 30 Del. […]
§ 5226. Failure to comply with other statutes.
§ 5226. Failure to comply with other statutes. Any motor carrier who fails to comply with the requirements of Chapter 51 of this title, also administered by the Department, shall be subject to withholding, suspension or revocation of motor carrier operating privileges as provided under § 5211(a) of this title until such time as the […]
§ 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 […]
§ 5227. Collection of bad checks; service charge; interest.
§ 5227. Collection of bad checks; service charge; interest. If a check received in payment of moneys due the Department under this chapter shall be returned to the Department by the maker’s bank because of insufficient funds, closed account, stopped payment or any other reason, there shall be imposed upon the maker a service charge […]
§ 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 […]
§ 5228. Moneys erroneously collected.
§ 5228. Moneys erroneously collected. In the event that any fees, taxes, penalties or interest imposed by this chapter shall have been erroneously collected from the motor carrier, the Department of Transportation may, upon request of the motor carrier, permit such motor carrier to take credit against a subsequent tax report in the amount of […]
§ 5229. Cooperative agreements between states.
§ 5229. Cooperative agreements between states. (a) The Secretary of the Department of Transportation may enter into cooperative agreements with other states, for exchange of information and auditing of users of motor fuels used in fleets of motor vehicles operated or intended to operate interstate. An agreement, arrangement, declaration or amendment thereto is not effective […]