Delaware § 5318 Appointment of stamp affixing agents; commission

Delaware Statutes

§ 5318 — Appointment of stamp affixing agents; commission

Delaware § 5318

JurisdictionDelaware

Title30

PartCommodity Taxes

Ch. 53Tobacco Product Taxation and Licensing

Subch.Levy and Collection of Tax; License, Stamps

This text of Delaware § 5318 (Appointment of stamp affixing agents; commission) 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, § 5318 (2026).

Text

(a)The Department may appoint any manufacturer of tobacco products or wholesaler within this State and may appoint any other person within or without this State as its agent to affix Delaware tobacco product tax stamps. Tax affixing agents located outside the State must apply the stamps to all taxable tobacco products before bringing them into this State.

(b)Whenever the Department shall sell, consign, or deliver Delaware tobacco product tax stamps to any authorized stamp affixing agent, such agent is entitled to receive as compensation for such agent’s services and expenses a commission at the rate of 3/10 of 1 cent for affixing the tax stamp to each package of 20 or more cigarettes. The commission is to be retained out of the moneys to be paid by such agent for such stamps purchased f

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(a) The Department may appoint any manufacturer of tobacco products or wholesaler within this State and may appoint any other person within or without this State as its agent to affix Delaware tobacco product tax stamps. Tax affixing agents located outside the State must apply the stamps to all taxable tobacco products before bringing them into this State.

(b) Whenever the Department shall sell, consign, or deliver Delaware tobacco product tax stamps to any authorized stamp affixing agent, such agent is entitled to receive as compensation for such agent’s services and expenses a commission at the rate of 3/10 of 1 cent for affixing the tax stamp to each package of 20 or more cigarettes. The commission is to be retained out of the moneys to be paid by such agent for such stamps purchased from the Department.

Legislative History

30 Del. C. 1953, § 5318; 54 Del. Laws, c. 296, § 1 ; 55 Del. Laws, c. 175 ; 57 Del. Laws, c. 136, § 23 ; 58 Del. Laws, c. 291, § 3 ; 65 Del. Laws, c. 118, § 4 ; 70 Del. Laws, c. 186, § 1 ; 81 Del. Laws, c. 55, § 13