Home/Delaware/Statutes/Title: 30/Part: Commodity Taxes/Ch. 53: Tobacco Product Taxation and Licensing/Subch.: Levy and Collection of Tax; License, Stamps/§ 5307
Delaware Statutes

§ 5307 — License for sales of tobacco products

Delaware § 5307
JurisdictionDelaware
Title30
PartCommodity Taxes
Ch. 53Tobacco Product Taxation and Licensing
Subch.Levy and Collection of Tax; License, Stamps

This text of Delaware § 5307 (License for sales of tobacco products) 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, § 5307 (2026).

Text

A person may not engage in or conduct the business of manufacturing, purchasing, selling, consigning, or distributing tobacco products in this State or acting as an affixing agent without having first obtained the appropriate license for that purpose as prescribed by this chapter.

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Legislative History

30 Del. C. 1953, § 5307; 54 Del. Laws, c. 296, § 1 ; 57 Del. Laws, c. 136, § 23 ; 81 Del. Laws, c. 55, § 5

Nearby Sections

15
§ 530
Assessment of tax
§ 5301
Definitions
§ 5305
Levy of tax, limitation; exemption [For application of this section, see 81 Del. Laws, c. 55, § 28(a)]
§ 5306
Liability for payment of tax
§ 5307
License for sales of tobacco products
§ 5308
License charges
§ 5309
Application for license
§ 531
Limitations on assessment
§ 5310
Issuance of licenses; display
§ 5311
Expiration of licenses
§ 5312
Replacement of licenses
§ 5313
Suspension or revocation of license
§ 5314
Transfer of license
§ 5315
Tobacco product tax stamps; affixing; amount; cancellation
§ 5316
Design and sale of stamps
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Bluebook (online)
Delaware § 5307, Counsel Stack Legal Research, https://law.counselstack.com/statute/de/30/5307.