PocketLaw | Delaware Code | Levy and Collection of Tax; License,

Levy and Collection of Tax; License, Stamps

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Levy of tax, limitation; exemption [For application of this section, see 81 Del. Laws, c. 55, § 28(a)]

Liability for payment of tax.

License for sales of tobacco products.

License charges.

Application for license.

Issuance of licenses; display.

Expiration of licenses.

Replacement of licenses.

Suspension or revocation of license.

Transfer of license.

Tobacco product tax stamps; affixing; amount; cancellation.

Design and sale of stamps.

Time for affixing stamps; reporting requirements; violation.

Appointment of stamp affixing agents; commission.

Alternate method of collection; other tobacco products.