Delaware Statutes
§ 5306 — Liability for payment of tax
Delaware § 5306
JurisdictionDelaware
Title30
PartCommodity Taxes
Ch. 53Tobacco Product Taxation and Licensing
Subch.Levy and Collection of Tax; License, Stamps
This text of Delaware § 5306 (Liability for payment of tax) is published on Counsel Stack Legal Research, covering Delaware primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Del. Code tit. 30, § 5306 (2026).
Text
The tax must be paid and the stamp must be affixed by the first person who has possession of tobacco products in this State.
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Legislative History
30 Del. C. 1953, § 5306; 54 Del. Laws, c. 296, § 1 ; 57 Del. Laws, c. 136, § 23 ; 81 Del. Laws, c. 55, § 4
Nearby Sections
15
§ 530
Assessment of tax§ 5301
Definitions§ 5308
License charges§ 5309
Application for license§ 5311
Expiration of licenses§ 5312
Replacement of licenses§ 5314
Transfer of licenseCite This Page — Counsel Stack
Bluebook (online)
Delaware § 5306, Counsel Stack Legal Research, https://law.counselstack.com/statute/de/30/5306.