Delaware Statutes
§ 5324 — Sample packs
Delaware·Title 30·Part Commodity Taxes·Ch. 53 Tobacco Product Taxation and Licensing·Subch. General Provisions
The Department shall promulgate regulations governing the receipt, distribution of, and the payment of tax on, sample packs of tobacco products used for free distribution. The regulations may provide that any licensed dealer may receive and make free distribution of sample packs of tobacco products without affixing Delaware tobacco product tax stamps thereto, so long as the proper tax thereon has been paid.
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Legislative History
30 Del. C. 1953, § 5324; 54 Del. Laws, c. 296, § 1 ; 57 Del. Laws, c. 136, §§ 23, 25
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