Delaware Statutes
§ 5306 — Liability for payment of tax
Delaware·Title 30·Part Commodity Taxes·Ch. 53 Tobacco Product Taxation and Licensing·Subch. Levy and Collection of Tax; License, Stamps
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 license