Delaware § 5329 Administration by Department; rules and regulations

Delaware Statutes

§ 5329 — Administration by Department; rules and regulations

Delaware·Title 30·Part Commodity Taxes·Ch. 53 Tobacco Product Taxation and Licensing·Subch. General Provisions

The administration, enforcement and collection of all taxes, permits, licenses and fees under this chapter are vested in the Department of Finance and the Secretary of Finance of the State, and the powers conferred upon the Department and the Secretary of Finance under Chapter 3 of this title shall, so far as applicable, be exercisable with respect to the provisions of this chapter. The Department may prescribe, adopt, promulgate and enforce rules and regulations relating thereto, including:

(1)The method and means to be used in the cancellation of stamps;

(2)The denominations and sale of stamps;

(3)The time and manner of filing reports;

(4)Any other matter or thing pertaining to the administration and enforcement of this chapter.

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The administration, enforcement and collection of all taxes, permits, licenses and fees under this chapter are vested in the Department of Finance and the Secretary of Finance of the State, and the powers conferred upon the Department and the Secretary of Finance under Chapter 3 of this title shall, so far as applicable, be exercisable with respect to the provisions of this chapter. The Department may prescribe, adopt, promulgate and enforce rules and regulations relating thereto, including:

(1) The method and means to be used in the cancellation of stamps;

(2) The denominations and sale of stamps;

(3) The time and manner of filing reports;

(4) Any other matter or thing pertaining to the administration and enforcement of this chapter.

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