Title 4, Alcoholic Liquors and Marijuana

§ 1354. Grounds for refusal of license; transfer or extension of premises. (a) The Commissioner may not grant a license under this chapter in any county or subdivision thereof, if granting a license is contrary to the law of any municipality or county adopted under § 1351 of this…

§ 1355. Finality of Commissioner’s decision refusing license [Repealed effective Oct. 21, 2026].84 Del. Laws, c. 24, § 4; repealed by 85 Del. Laws, c. 394, § 1, effective Oct. 21, 2026.;

§ 1356. Improvements to premises. The Commissioner may not require an applicant to make improvements to the premises before the issuance of a license; however, the Commissioner may issue a license to sell marijuana, marijuana products, or marijuana accessories upon the condition …

§ 1361. Grounds for cancellation, suspension, or fines [For application of section, see 85 Del. Laws, c. 394, § 5] [Effective Oct. 21, 2026]. (a) The Commissioner may cancel every license made use of on behalf of any person other than the one to whom or on behalf of whom it has b…

§ 1362. Public hearing and right of appeal. (a) The Commissioner may not cancel or suspend a license, or fine a licensee, before both of the following occur: (1) The licensee has been given a public hearing by the Commissioner at which time the licensee is entitled to legal repre…

§ 1363. Effect of cancellation or surrender of license; notice. (a) The cancellation or acceptance of a surrender of a license entails the loss of the privilege conferred by the license and entails the acceptance of or the seizure by the Commissioner of any marijuana or marijuana…

§ 1364. Payments to former licensee. The Commissioner shall, within 30 days of the date of the cancellation or acceptance of surrender of a license, remit to the former licensee a part of the license fee which has been paid and pertains to the unexpired term of the license. In ad…

§ 1366. Transfer of license. (a) The rights conferred by a license may be transferred by the Commissioner to any representative designated by the person to whom or on behalf of whom the license was originally granted, if such representative is a person approved by the Commissione…

§ 1367. Death of licensee; payments to licensee’s estate. If any licensee dies and no application is made for transfer of the license, or the Commissioner refuses to permit the transfer of the license to another person, the Commissioner shall return to the legal representative of…

§ 1371. Commissioner approval. The commissioner may refuse approval of changes in the ownership, officers, or directors, financial interest, or lease in connection with any license. No such change shall be implemented until reported to and approved by the Commissioner.84 Del. Law…

§ 1372. Change in ownership. (a) In order to change ownership of a license, all of the following must be filed with the Commissioner on behalf of the new owner or owners: (1) An application. (2) A financial statement of the new owner or owners. (3) Personal financial statements o…

§ 1373. Change in officers or directors. A person elected as an officer or director of a licensee must notify the Commissioner within 7 days of the election and provide all information requested by the Commissioner.84 Del. Laws, c. 24, § 4;

§ 1374. Changes in financial interest. No person may obtain a financial interest in a license or licensee without doing all of the following: (1) Notifying the Commissioner. (2) Providing all information and documents requested by the Commissioner.84 Del. Laws, c. 24, § 4;

§ 1375. Fees. If there is a change in ownership or financial interest more than 10%, a fee of $5,000 or 15% of the value of the transaction, whichever is higher, is required.84 Del. Laws, c. 24, § 4;

§ 1381. Marijuana Regulation Fund; Justice Reinvestment Fund. (a) The Marijuana Regulation Fund is established as a special fund of the State consisting of fees collected, civil penalties imposed under this chapter, and a portion of taxes imposed under this subchapter. The Office…

§ 1382. Levy and rate of marijuana tax; collection [Effective Oct. 21, 2026]. (a) A tax is imposed on the retail sale of marijuana products under this chapter in this State. This tax is not imposed on the sale of medical marijuana products under Chapter 49A of Title 16. This tax …

§ 1383. Collection and administration of the marijuana tax; mandatory reports; preemption. (a) The marijuana tax imposed on the consumer under § 1382 of this title shall be collected at the point of sale and remitted by each retail marijuana store licensee that engages in the ret…

§ 1384. Retention of records by retail marijuana store licensee; penalties. (a) Each retail marijuana store licensee shall maintain and keep, for a period of 3 years, such records of marijuana products sold within this State by such retail marijuana store licensee, together with …

§ 1385. Discontinuance, sale, or transfer of business by retail marijuana store licensee; penalties. (a) Whenever a person ceases to engage in business as retail marijuana store licensee within this State, all taxes, penalties, and interest under this chapter not yet due and paya…

§ 1386. Deposit of receipts. (a) All money received by the Division of Revenue under this chapter shall be allocated as follows: (1) All marijuana tax money and all money received through fees or other mechanisms must be deposited in accordance with § 6103(a) of Title 29 and cred…

§ 1387. Appropriation of revenue [Effective Oct. 21, 2026]. (a) The funds in the Marijuana Regulation Fund in each fiscal year must be appropriated by the General Assembly as follows: (1) To the administrative costs and expenses of the Commissioner and the Division, including adm…

§ 1388. Financial statements of the Commissioner. The Commissioner shall render an account to the State Treasurer, in the manner and at the time required by the latter, of its receipts and disbursements, and of its assets and liabilities. The State Treasurer may not, however, req…

§ 1389. Annual audit. The State Auditor of Accounts shall annually examine and audit the operation of the Office of the Commissioner.84 Del. Laws, c. 24, § 4;

§ 1390. Unlawful practices [Effective Oct. 21, 2026]. A violation of any provision of this chapter shall be deemed an unlawful practice under § 2513 of Title 6 and a violation of subchapter II of Chapter 25 of Title 6.85 Del. Laws, c. 394, § 1;