Sections
Subchapter I Definitions 5301
Subchapter II Levy and Collection of Tax; License, Stamps 5305 – 5319
Subchapter III General Provisions 5321 – 5330
Subchapter IV Penalties and Enforcement 5341 – 5346
Subchapter V Forfeitures 5351 – 5354
Subchapter VI Delivery Sales of Any Tobacco Product 5361 – 5369

Terms Used In Delaware Code > Title 30 > Chapter 53

  • 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
  • Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
  • Arrest: Taking physical custody of a person by lawful authority.
  • Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC
  • Cigar: means any roll for smoking which is not a cigarette and which is made wholly or in part of tobacco or any substitute therefor when the cover of the roll is made chiefly of tobacco. See Delaware Code Title 30 Sec. 5301
  • Cigarette: means any roll for smoking made wholly or in part of tobacco, irrespective of size or shape, and irrespective of the tobacco being flavored, adulterated, or mixed with any other ingredient, the wrapper or cover of which is made of paper or any other substance or material except tobacco. See Delaware Code Title 30 Sec. 5301
  • Consumer: means any person who has possession of tobacco products for any purpose other than transportation or sale. See Delaware Code Title 30 Sec. 5301
  • Conviction: A judgement of guilt against a criminal defendant.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
  • Department: means the Department of Finance. See Delaware Code Title 29 Sec. 2544
  • Department: means the Department of Finance. See Delaware Code Title 30 Sec. 5301
  • Director: means the Director of the Division of Revenue or the Secretary of Finance of the State. See Delaware Code Title 30 Sec. 502
  • Distributor: means any of the following:

    a. See Delaware Code Title 30 Sec. 5301

  • Escrow: Money given to a third party to be held for payment until certain conditions are met.
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • last known address: shall mean the address determined under paragraph (b)(6)a. See Delaware Code Title 30 Sec. 502
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Moist snuff: means any finely cut, ground, or powdered tobacco that is not intended to be smoked, but does not include any finely cut, ground, or powdered tobacco that is intended to be placed in the nasal cavity. See Delaware Code Title 30 Sec. 5301
  • Month: means a calendar month, unless otherwise expressed. See Delaware Code Title 6 Sec. 4307
  • Oath: includes affirmation in all cases where an affirmation may be substituted for an oath, and "sworn" includes affirmed; and the forms shall be varied accordingly. See Delaware Code Title 6 Sec. 4307
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • 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
  • Person: means and includes an individual, a trust, estate, partnership, association, company or corporation. See Delaware Code Title 30 Sec. 502
  • Personal property: All property that is not real property.
  • Place of business: means any place where tobacco products are sold, or where tobacco products are bought or kept for the purpose of sale or consumption, including, so far as applicable, any vessel, airplane, train, or vending machine dispensing tobacco products. See Delaware Code Title 30 Sec. 5301
  • Plaintiff: The person who files the complaint in a civil lawsuit.
  • Restitution: The court-ordered payment of money by the defendant to the victim for damages caused by the criminal action.
  • Retail dealer: means any person who purchases or receives stamped tobacco products from any source whatsoever for the purpose of sale to the ultimate consumer. See Delaware Code Title 30 Sec. 5301
  • Sale: means in addition to its usual meaning, any sale, transfer, exchange, theft, barter, gift, or offer for sale and distribution, in any manner or by any means whatsoever. See Delaware Code Title 30 Sec. 5301
  • Secretary: means the Secretary of Finance or the Secretary's duly authorized designee; provided, that any such delegation of authority is consistent with Chapter 83 of Title 29. See Delaware Code Title 30 Sec. 5301
  • Smokeless tobacco products: means all products, other than moist snuff, made primarily of tobacco for individual consumption, not intended to be smoked. See Delaware Code Title 30 Sec. 5301
  • 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
  • Taxable: means any person, fiduciary, association of persons, syndicate, joint venture or copartnership subject to making return or to payment of tax imposed by this title. See Delaware Code Title 29 Sec. 2544
  • 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 product vending machine: means any mechanical device from which tobacco products are dispensed for a consideration. 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
  • United States: includes its territories and possessions and the District of Columbia. See Delaware Code Title 6 Sec. 4307
  • Unstamped tobacco products: means any pack or package of tobacco products to which the proper amount of genuine Delaware tobacco product tax stamps has not been affixed. See Delaware Code Title 30 Sec. 5301
  • Use: means the exercise of any right or power over tobacco products including the retention for any length of time for any purpose other than sale or transportation as allowed under the provisions of this chapter. See Delaware Code Title 30 Sec. 5301
  • Vapor product: means any nicotine liquid solution or other material containing nicotine that is intended to be used with or in an electronic smoking device. See Delaware Code Title 30 Sec. 5301
  • Wholesale dealer: means any person who regularly sells tobacco products within this State to others who buy for the purpose of resale. See Delaware Code Title 30 Sec. 5301
  • Wholesale price: means the price for which a manufacturer sells a tobacco product to a distributor exclusive of any discount, rebate, or other reduction. See Delaware Code Title 30 Sec. 5301
  • Writ: A formal written command, issued from the court, requiring the performance of a specific act.
  • Year: means a calendar year, and is equivalent to the words "year of our Lord. See Delaware Code Title 6 Sec. 4307