The Department shall promulgate regulations governing the receipt, distribution of, and the payment of tax on, sample packs of tobacco products used for free distribution. The regulations may provide that any licensed dealer may receive and make free distribution of sample packs of tobacco products without affixing Delaware tobacco product tax stamps thereto, so long as the proper tax thereon has been paid.

30 Del. C. 1953, § ?5324; 54 Del. Laws, c. 296, § ?1; 57 Del. Laws, c. 136, §§ ?23, 25;

Terms Used In Delaware Code Title 30 Sec. 5324

  • Department: means the Department of Finance. 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 product tax stamps: means any adhesive stamps, tax meter impression, or other stamps, labels, or prints authorized by the Department of Finance to evidence the payment of the tax imposed by this chapter. See Delaware Code Title 30 Sec. 5301
  • 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
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