Delaware Code Title 30 Sec. 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 the packs of tobacco products and cancelled before such authorized affixing agent received them.
Terms Used In Delaware Code Title 30 Sec. 5315
- Affixing agent: means any tobacco products dealer or any other person within or without this State appointed by the Department of Finance as an agent to affix the stamps to be used in paying the excise tax imposed by this chapter. See Delaware Code Title 30 Sec. 5301
- Department: means the Department of Finance. See Delaware Code Title 30 Sec. 5301
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
- pack: means , as to cigars, the smallest individual container which contains more than 1 cigar in or from which retail sales are normally made or intended to be made, and means, as to other tobacco products, the smallest individual container in or from which retail sales of such products are normally made or intended to be made. See Delaware Code Title 30 Sec. 5301
- 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
(b) Stamps in an amount not less than the tax thereon must be affixed to each pack of tobacco products in such manner that they will be visible to the purchaser. The authorized affixing agent, affixing such stamps, shall cancel them immediately in such manner as may be prescribed by the Department.
30 Del. C. 1953, § ?5315; 54 Del. Laws, c. 296, § ?1; 57 Del. Laws, c. 136, § ?23; 70 Del. Laws, c. 186, § ?1; 81 Del. Laws, c. 55, § 10;