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10 chapters · 213 sections in this title.
4 Del. C. § 581. Rates of tax [For application of this section, see 81 Del. Laws, c. 54, § 2].
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§ 581. Rates of tax [For application of this section, see 81 Del. Laws, c. 54, § 2]. (a) All persons required to be licensed under this title as an importer shall pay a tax upon the sale of alcoholic beverages to any person who purchases alcohol from an importer in this State at …
4 Del. C. § 581A. Rate of tax for infused beverages; administration and reporting [Effective Feb. 1, 2027].
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§ 581A. Rate of tax for infused beverages; administration and reporting [Effective Feb. 1, 2027]. (a) An importer holding an endorsement to sell and transport infused beverages to package stores or retail marijuana stores in this State must pay a tax upon the sale of infused beve…
4 Del. C. § 582. Refund of tax paid by importers or wholesalers on beer sold to instrumentalities of the armed forces of the United States.
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§ 582. Refund of tax paid by importers or wholesalers on beer sold to instrumentalities of the armed forces of the United States. (a) Any tax paid by an importer or wholesaler to the Department of Finance, pursuant to § 581 of this title, on alcoholic liquors that are sold by suc…
4 Del. C. § 583. Administration of taxes.
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§ 583. Administration of taxes. Except to the extent inconsistent with specific provisions of this title, the provisions of Chapter 5 of Title 30 shall govern the assessment, collection, review and appeal of deficiencies of tax imposed by this title, and any interest and penaltie…