Delaware Code Title 30 Sec. 5306 – Liability for payment of tax
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The tax must be paid and the stamp must be affixed by the first person who has possession of tobacco products in this State.
30 Del. C. 1953, § ?5306; 54 Del. Laws, c. 296, § ?1; 57 Del. Laws, c. 136, § ?23; 81 Del. Laws, c. 55, § 4;
Terms Used In Delaware Code Title 30 Sec. 5306
- Person: means and includes an individual, a trust, estate, partnership, association, company or corporation. See Delaware Code Title 30 Sec. 502
- State: means a state of the United States, the District of Columbia, Puerto Rico, The United States Virgin Islands, or any territory or insular possession subject to the jurisdiction of the United States. See Delaware Code Title 30 Sec. 502
- Tax: shall be deemed also to refer to license fees imposed under Part III of this title. See Delaware Code Title 30 Sec. 502
- Tobacco products: means all products made primarily from tobacco for individual consumption, including cigarettes, cigars, pipe tobacco, and vapor products. See Delaware Code Title 30 Sec. 5301