Delaware § 5315 Tobacco product tax stamps; affixing; amount; cancellation

Delaware Statutes

§ 5315 — Tobacco product tax stamps; affixing; amount; cancellation

Delaware § 5315

JurisdictionDelaware

Title30

PartCommodity Taxes

Ch. 53Tobacco Product Taxation and Licensing

Subch.Levy and Collection of Tax; License, Stamps

This text of Delaware § 5315 (Tobacco product tax stamps; affixing; amount; cancellation) 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, § 5315 (2026).

Text

(a)Within the time prescribed, every authorized affixing agent shall affix to each pack of tobacco products received by the agent and shall cancel Delaware tobacco product tax stamps to evidence payment of the tax imposed by this chapter, unless such stamps have been affixed to the packs of tobacco products and cancelled before such authorized affixing agent received them.

(b)Stamps in an amount not less than the tax thereon must be affixed to each pack of tobacco products in such manner that they will be visible to the purchaser. The authorized affixing agent, affixing such stamps, shall cancel them immediately in such manner as may be prescribed by the Department.

Free access — add to your briefcase to read the full text and ask questions with AI

(a) Within the time prescribed, every authorized affixing agent shall affix to each pack of tobacco products received by the agent and shall cancel Delaware tobacco product tax stamps to evidence payment of the tax imposed by this chapter, unless such stamps have been affixed to the packs of tobacco products and cancelled before such authorized affixing agent received them.

(b) Stamps in an amount not less than the tax thereon must be affixed to each pack of tobacco products in such manner that they will be visible to the purchaser. The authorized affixing agent, affixing such stamps, shall cancel them immediately in such manner as may be prescribed by the Department.