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Delaware Code

II

Levy and Collection of Tax; License, Stamps

5305Levy of tax, limitation; exemption [For application of this section, see 81 Del. Laws, c. 55, § 28(a)]5306Liability for payment of tax 5307License for sales of tobacco products 5308License charges 5309Application for license 5310Issuance of licenses; display 5311Expiration of licenses 5312Replacement of licenses 5313Suspension or revocation of license 5314Transfer of license 5315Tobacco product tax stamps; affixing; amount; cancellation 5316Design and sale of stamps 5317Time for affixing stamps; reporting requirements; violation 5318Appointment of stamp affixing agents; commission 5319Alternate method of collection; other tobacco products