General Provisions

  1. Law
  2. Delaware Code
  3. State Taxes
  4. Tobacco Product Tax
  5. General Provisions

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Section
5321

Duties imposed on licensed tobacco products dealers; lists.

Section
5322

Duties imposed on manufacturer's representatives.

Section
5323

Taxpayer's protest [Repealed].

Section
5324

Sample packs.

Section
5325

Late filing penalty.

Section
5326

Refunds.

Section
5327

Exempt sales.

Section
5328

Invoices or delivery tickets and purchase orders required in certain cases.

Section
5329

Administration by Department; rules and regulations.

Section
5330

Bonds.