Delaware Statutes
§ 5321 — Duties imposed on licensed tobacco products dealers; lists
Delaware·Title 30·Part Commodity Taxes·Ch. 53 Tobacco Product Taxation and Licensing·Subch. General Provisions
(a)A licensed tobacco products dealer may not sell tobacco products or purchase tobacco products from any person required to be licensed who is not so licensed or is improperly licensed; except that a licensed wholesale tobacco products dealer may sell tax paid tobacco products to a tobacco products manufacturer’s representative if the manufacturer’s representative presents valid proof that the representative is a bona fide sales representative of the tobacco products manufacturer.
(b)All holders of wholesale licenses shall maintain at every licensed location a list of the names and license numbers or holders of wholesale and retail licenses to whom tobacco products are sold or delivered.
(c)A licensed tobacco products dealer may not sell smokeless tobacco products unless the package
Free access — add to your briefcase to read the full text and ask questions with AI
Delaware § 5321 (Duties imposed on licensed tobacco products dealers; lists) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
30 Del. C. 1953, § 5321; 54 Del. Laws, c. 296, § 1 ; 57 Del. Laws, c. 136, § 23 ; 65 Del. Laws, c. 350, § 2 ; 70 Del. Laws, c. 186, § 1 ; 81 Del. Laws, c. 55, § 14
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