§ 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 […]
§ 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 […]
§ 5312. Replacement of licenses.
§ 5312. Replacement of licenses. Whenever any license issued under this chapter is defaced, destroyed, or lost, the Department of Finance may issue a duplicate to the holder of the defaced, destroyed, or lost license upon the payment of a fee of $10 by the holder. 30 Del. C. 1953, § 5312; 54 Del. Laws, […]
§ 5313. Suspension or revocation of license.
§ 5313. Suspension or revocation of license. The Department of Finance, after a hearing before the Secretary of Finance, may suspend or revoke a license issued pursuant to this chapter whenever it finds that the holder thereof has failed to comply with any of the provisions of this chapter or any regulations of the Department […]
§ 5224. Exempt vehicles; carriers.
§ 5224. Exempt vehicles; carriers. (a) Nothing in this chapter shall apply to any vehicle operated by or on behalf of any department, board, bureau or commission of this State, or any political subdivision thereof, or any quasi-governmental authority of which this State is a participating member, or any agency of the federal government or […]
§ 5314. Transfer of license.
§ 5314. Transfer of license. Any licensed dealer may transfer a license from 1 location to another or from 1 tobacco product vending machine to another in accordance with the rules and regulations of the Department. 30 Del. C. 1953, § 5314; 54 Del. Laws, c. 296, § 1; 81 Del. Laws, c. 55, § […]
§ 5225. Exemption; reciprocal agreements.
§ 5225. Exemption; reciprocal agreements. This chapter shall not apply to motor vehicles bearing the registration plates of any other state which does not impose a tax, license or fee upon motor vehicles bearing valid registration plates of this State. The Secretary of Transportation is authorized to make reciprocal agreements with the proper officials of […]
§ 5315. Tobacco product tax stamps; affixing; amount; cancellation.
§ 5315. Tobacco product tax stamps; affixing; amount; cancellation. (a) Within the time prescribed, every authorized affixing agent shall affix to each pack of tobacco products received by the agent and shall cancel Delaware tobacco product tax stamps to evidence payment of the tax imposed by this chapter, unless such stamps have been affixed to […]