Delaware § 5328 Invoices or delivery tickets and purchase orders required in certain cases

Delaware Statutes

§ 5328 — Invoices or delivery tickets and purchase orders required in certain cases

Delaware § 5328

JurisdictionDelaware

Title30

PartCommodity Taxes

Ch. 53Tobacco Product Taxation and Licensing

Subch.General Provisions

This text of Delaware § 5328 (Invoices or delivery tickets and purchase orders required in certain cases) 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, § 5328 (2026).

Text

(a)A person who possesses or transports 10 or more packs or packages, or an equivalent amount unpackaged, of unstamped tobacco products upon the public highways, roads, or streets of this State for the purpose of delivery, sale, or disposition is required to have in the person’s possession invoices or delivery tickets and purchase orders for the tobacco products which must show all of the following:

(1)The true name and complete and exact address of the consignor or seller.

(2)The true name and complete and exact address of the person transporting the tobacco products.

(3)The quantity and brand of the tobacco products transported and the true name and complete and exact address of the person who has been licensed to assume the payment of the Delaware tax or the tax, if any, of the s

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(a) A person who possesses or transports 10 or more packs or packages, or an equivalent amount unpackaged, of unstamped tobacco products upon the public highways, roads, or streets of this State for the purpose of delivery, sale, or disposition is required to have in the person’s possession invoices or delivery tickets and purchase orders for the tobacco products which must show all of the following:

(1) The true name and complete and exact address of the consignor or seller.

(2) The true name and complete and exact address of the person transporting the tobacco products.

(3) The quantity and brand of the tobacco products transported and the true name and complete and exact address of the person who has been licensed to assume the payment of the Delaware tax or the tax, if any, of the state or foreign country at the point of ultimate destination.

(b) Notwithstanding subsection (a) of this section, any common carrier which has issued a bill of lading for shipment of tobacco products and is without notice to itself or to any of its agents or employees that the tobacco products are not stamped as required by this chapter is deemed to have complied with this chapter.

(c) The absence of proper invoices or delivery tickets and purchase orders required under this section is prima facie evidence that the person is in violation of this chapter and subject to the penalties of this chapter.

Legislative History

30 Del. C. 1953, § 5328; 54 Del. Laws, c. 296, § 1 ; 55 Del. Laws, c. 277, § 1 ; 57 Del. Laws, c. 136, § 26 ; 70 Del. Laws, c. 186, § 1 ; 81 Del. Laws, c. 55, § 19