Delaware Statutes
§ 5354 — Seizure of untaxed tobacco products and tobacco product vending machines
Delaware § 5354
JurisdictionDelaware
Title30
PartCommodity Taxes
Ch. 53Tobacco Product Taxation and Licensing
Subch.Forfeitures
This text of Delaware § 5354 (Seizure of untaxed tobacco products and tobacco product vending machines) 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, § 5354 (2026).
Text
Whenever any law-enforcement officer, the Department or its agents have reasonable grounds to believe that any untaxed tobacco products are unlawfully in the State or that a vending machine is being used to hold untaxed tobacco products, they may seize such tobacco products or tobacco product vending machines and hold them in custody pending a decision of the Court. No tobacco products or tobacco product vending machines being held in custody shall be seized or taken therefrom on any writ of replevin or like judicial process.
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Legislative History
30 Del. C. 1953, § 5354; 54 Del. Laws, c. 296, § 1 ; 57 Del. Laws, c. 136, § 23 ; 81 Del. Laws, c. 55, § 27
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
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Bluebook (online)
Delaware § 5354, Counsel Stack Legal Research, https://law.counselstack.com/statute/de/30/5354.