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Delaware Statutes, Title 30

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Delaware/Statutes

← All Delaware coverage

Title 30, State Taxes

41 chapters · 626 sections in this title.

All chapters in Title 30626 Ch 11, PERSONAL INCOME TAX88 Ch 5, PROCEDURE, ADMINISTRATION AND ENFORC…60 Ch 20, BUSINESS TAX CREDITS AND DEDUCTIONS60 Ch 51, MOTOR FUEL TAX55 Ch 53, Tobacco Product Taxation and Licensing45 Ch 3, DEPARTMENT OF FINANCE42 Ch 52, Motor Carriers Fuel Purchase Law29 Ch 21, General Provisions Concerning Licenses26 Ch 16, PASS-THROUGH ENTITIES, ESTATES AND T…21 Ch 54, REALTY TRANSFER TAX20 Ch 18, LAND AND HISTORIC RESOURCE TAX CREDIT14 Ch 19, Corporation Income Tax13 Ch 29, Retail and Wholesale Merchants’ Lice…12 Ch 20f, Delaware Entertainment Production Ta…11

45 sections·Filtered byTitle 30✕Ch 53✕

30 Del. C. § 5301. Definitions.
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§ 5301. Definitions. As used in this chapter: (1) “Affixing agent” means any tobacco products dealer or any other person within or without this State appointed by the Department of Finance as an agent to affix the stamps to be used in paying the excise tax imposed by this chapter…
30 Del. C. § 5305. Levy of tax, limitation; exemption [For application of this section, see 81 Del. Laws, c. 55, § 28(a)]
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§ 5305. Levy of tax, limitation; exemption [For application of this section, see 81 Del. Laws, c. 55, § 28(a)] (a) An excise tax is imposed and assessed upon the sale or use of cigarettes within this State at the rate of 105 mills per cigarette. This tax applies only once to the …
30 Del. C. § 5306. Liability for payment of tax.
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§ 5306. Liability for payment of tax. The tax must be paid and the stamp must be affixed by the first person who has possession of tobacco products in this State.30 Del. C. 1953, § 5306; 54 Del. Laws, c. 296, § 1; 57 Del. Laws, c. 136, § 23; 81 Del. Laws, c. 55, § 4;
30 Del. C. § 5307. License for sales of tobacco products.
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§ 5307. License for sales of tobacco products. A person may not engage in or conduct the business of manufacturing, purchasing, selling, consigning, or distributing tobacco products in this State or acting as an affixing agent without having first obtained the appropriate license…

30 Del. C. § 5308. License charges.

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§ 5308. License charges. (a) Wholesale license. — For each wholesale license issued there must be paid to the Department of Finance a fee of $200. If a holder of a wholesale license sells or intends to sell tobacco products at 2 or more places of business, whether established or …

30 Del. C. § 5309. Application for license.

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§ 5309. Application for license. (a) Every person desiring to engage in the sale of tobacco products at wholesale, retail, or by tobacco product vending machines within this State, except those persons who are exempt under § 5305(d) of this title, and every person desiring to bec…

30 Del. C. § 5310. Issuance of licenses; display.

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§ 5310. Issuance of licenses; display. Upon approval of the application and payment of the fees, the Department shall issue the proper licenses for each place of business set forth in the application. Every license shall be conspicuously displayed at the place for which issued.30…

30 Del. C. § 5311. Expiration of licenses.

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§ 5311. Expiration of licenses. Every license shall expire on December 31 next succeeding the date upon which it was issued, unless sooner suspended, surrendered, revoked or renewed.30 Del. C. 1953, § 5311; 54 Del. Laws, c. 296, § 1; 60 Del. Laws, c. 506, § 2;

30 Del. C. § 5312. Replacement of licenses.

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§ 5312. Replacement of licenses. Whenever any license issued under this chapter is defaced, destroyed, or lost, the Department of Finance may issue a duplicate to the holder of the defaced, destroyed, or lost license upon the payment of a fee of $10 by the holder.30 Del. C. 1953,…

30 Del. C. § 5313. Suspension or revocation of license.

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§ 5313. Suspension or revocation of license. The Department of Finance, after a hearing before the Secretary of Finance, may suspend or revoke a license issued pursuant to this chapter whenever it finds that the holder thereof has failed to comply with any of the provisions of th…

30 Del. C. § 5314. Transfer of license.

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§ 5314. Transfer of license. Any licensed dealer may transfer a license from 1 location to another or from 1 tobacco product vending machine to another in accordance with the rules and regulations of the Department.30 Del. C. 1953, § 5314; 54 Del. Laws, c. 296, § 1; 81 Del. Laws,…

30 Del. C. § 5315. Tobacco product tax stamps; affixing; amount; cancellation.

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§ 5315. Tobacco product tax stamps; affixing; amount; cancellation. (a) Within the time prescribed, every authorized affixing agent shall affix to each pack of tobacco products received by the agent and shall cancel Delaware tobacco product tax stamps to evidence payment of the t…

30 Del. C. § 5316. Design and sale of stamps.

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§ 5316. Design and sale of stamps. (a) Delaware tobacco product tax stamps must be adhesive stamps, tax meter impressions, or other stamps, labels, or prints of such designs and denominations as may be prescribed by the Department. (b) (1) The Department shall make provisions for…

30 Del. C. § 5317. Time for affixing stamps; reporting requirements; violation.

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§ 5317. Time for affixing stamps; reporting requirements; violation. (a) The authorized affixing agent shall affix the required amount of Delaware tobacco product tax stamps to unstamped tobacco products within 72 hours after receipt of the tobacco products and prior to the sale …

30 Del. C. § 5318. Appointment of stamp affixing agents; commission.

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§ 5318. Appointment of stamp affixing agents; commission. (a) The Department may appoint any manufacturer of tobacco products or wholesaler within this State and may appoint any other person within or without this State as its agent to affix Delaware tobacco product tax stamps. T…

30 Del. C. § 5319. Alternate method of collection; other tobacco products.

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§ 5319. Alternate method of collection; other tobacco products. If in the judgment of the Department the collection of the excise tax imposed in § 5305 of this title upon tobacco products other than cigarettes will be more efficiently and economically collected by a system which …

30 Del. C. § 5321. Duties imposed on licensed tobacco products dealers; lists.

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§ 5321. Duties imposed on licensed tobacco products dealers; lists. (a) A licensed tobacco products dealer may not sell tobacco products or purchase tobacco products from any person required to be licensed who is not so licensed or is improperly licensed; except that a licensed w…

30 Del. C. § 5322. Duties imposed on manufacturer’s representatives.

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§ 5322. Duties imposed on manufacturer’s representatives. A tobacco products manufacturer’s representative may sell only to a licensed tobacco products dealer, unless the representative obtains a dealer’s license under this chapter and the rules and regulations promulgated under …

30 Del. C. § 5323. Taxpayer’s protest [Repealed].

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§ 5323. Taxpayer’s protest [Repealed]. Repealed by 68 Del. Laws, c. 187, § 16, effective Jan. 1, 1992.

30 Del. C. § 5324. Sample packs.

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§ 5324. Sample packs. The Department shall promulgate regulations governing the receipt, distribution of, and the payment of tax on, sample packs of tobacco products used for free distribution. The regulations may provide that any licensed dealer may receive and make free distrib…

30 Del. C. § 5325. Late filing penalty.

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§ 5325. Late filing penalty. Every stamp affixing agent shall file with the Department, on or before the twentieth day of each month, a report in such form as the Secretary of Finance shall prescribe. The report must disclose the number of tobacco products on hand on the first an…

30 Del. C. § 5326. Refunds.

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§ 5326. Refunds. Whenever any packs of tobacco products upon which stamps have been placed have been sold and shipped into another state for sale or use therein, or have been sold to persons exempt under § 5305(d) of this title for resale to authorized purchasers, or have been re…

30 Del. C. § 5327. Exempt sales.

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§ 5327. Exempt sales. The Department may promulgate regulations to relieve authorized affixing agents from affixing stamps to packs of tobacco products to be sold and delivered to points outside the State for use outside the State, or to be sold to purchasers designated as exempt…

30 Del. C. § 5328. Invoices or delivery tickets and purchase orders required in certain cases.

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§ 5328. Invoices or delivery tickets and purchase orders required in certain cases. (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 f…

30 Del. C. § 5329. Administration by Department; rules and regulations.

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§ 5329. Administration by Department; rules and regulations. 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…

30 Del. C. § 5330. Bonds.

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§ 5330. Bonds. The Secretary, at the Secretary’s discretion, in order to protect the revenues to be obtained under this chapter, may require any person liable for the payment of a tax imposed under this chapter to furnish a bond executed by a surety company authorized to do busin…

30 Del. C. § 5341. Sale of unstamped tobacco products; refusal to permit inspection; counterfeited or reused stamps; penalty.

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§ 5341. Sale of unstamped tobacco products; refusal to permit inspection; counterfeited or reused stamps; penalty. (a) A person may not sell any pack of tobacco products that does not have affixed to it the proper amount of Delaware tobacco product tax stamps. (b) A dealer may no…

30 Del. C. § 5342. Possession of untaxed tobacco products.

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§ 5342. Possession of untaxed tobacco products. (a) Except as authorized by this chapter, a person who is not an affixing agent or does not hold a valid, unexpired exemption certificate may not possess within this State 10 or more packs or packages, or an equivalent unpackaged am…

30 Del. C. § 5343. Penalties not specifically provided for.

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§ 5343. Penalties not specifically provided for. Whoever violates any provision of this chapter for which a specific penalty is not otherwise provided, and whoever violates any regulation promulgated pursuant to this chapter, shall be fined not less than $100 nor more than $1,000…

30 Del. C. § 5344. Liability joint and several as between owner and operator.

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§ 5344. Liability joint and several as between owner and operator. Whenever a duty or liability is imposed under this chapter on the owner or operator of tobacco product vending machines, the owner and operator is jointly and severally liable for the performance of such duty or s…

30 Del. C. § 5345. Police powers; arrests.

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§ 5345. Police powers; arrests. (a) Employees of the Department of Finance who are designated “tobacco product tax-enforcement officers” are peace officers and have the same police power and authority as constables throughout the State. (b) Such officers may arrest on view, excep…

30 Del. C. § 5346. Prohibitions.

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§ 5346. Prohibitions. (a) No tobacco product tax stamp may be affixed to or made upon any package of cigarettes if: (1) The package differs in any respect with the requirements of the Federal Cigarette Labeling and Advertising Act for the placement of labels, warnings or any othe…

30 Del. C. § 5351. Forfeiture of tobacco products; disposal.

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§ 5351. Forfeiture of tobacco products; disposal. (a) In the event of a conviction under § 5342 of this title, the tobacco products which were the subject of the violation are automatically forfeited to the State. (b) The Department shall destroy any tobacco products forfeited un…

30 Del. C. § 5352. Forfeiture of vehicle used in illegally transporting tobacco products.

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§ 5352. Forfeiture of vehicle used in illegally transporting tobacco products. Any vehicle used in the transporting of tobacco products in violation of this chapter is subject to the provisions of subchapter II of Chapter 23 of Title 11.30 Del. C. 1953, § 5352; 54 Del. Laws, c. 2…

30 Del. C. § 5353. Tobacco product vending machine forfeiture proceedings.

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§ 5353. Tobacco product vending machine forfeiture proceedings. (a) The proceedings for the forfeiture of any tobacco product vending machine in which are found untaxed tobacco products shall be in rem. The State shall be the plaintiff and the property the defendant. A petition s…

30 Del. C. § 5354. Seizure of untaxed tobacco products and tobacco product vending machines.

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§ 5354. Seizure of untaxed tobacco products and tobacco product vending machines. 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…

30 Del. C. § 5361. Definitions.

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§ 5361. Definitions. For purposes of this subchapter: (1) “Adult” means a person who is at least the legal minimum purchase age. (2) “Consumer” means an individual who is not licensed as a distributor or retail dealer pursuant to subchapter II of this chapter. (3) “Delivery sale”…

30 Del. C. § 5362. Requirements for delivery sales.

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§ 5362. Requirements for delivery sales. (a) No person shall make a delivery sale of any tobacco product or tobacco substitute to any individual who is under the legal minimum purchase age in this State. (b) Each person accepting a purchase order for a delivery sale shall comply …

30 Del. C. § 5363. Age verification requirements.

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§ 5363. Age verification requirements. (a) No person shall mail, ship or otherwise deliver any tobacco product or tobacco substitute in connection with a delivery sale unless prior to the first delivery sale to such consumer: (1) Receives both a copy of a valid form of government…

30 Del. C. § 5364. Disclosure requirements.

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§ 5364. Disclosure requirements. The notice required under § 5363(a)(3) of this title shall include: (1) A prominent and clearly legible statement that any tobacco product or tobacco substitute sales to consumers below the legal minimum purchase age are illegal; (2) A prominent a…

30 Del. C. § 5365. Shipping requirements.

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§ 5365. Shipping requirements. (a) Each person who mails, ships or otherwise delivers a tobacco product, as defined under § 5301 of this title, in connection with a delivery sale shall become affixing agents as defined under § 5301 of this title and shall be eligible to receive c…

30 Del. C. § 5366. Registration and reporting requirements.

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§ 5366. Registration and reporting requirements. (a) Prior to making delivery sales or mailing, shipping or otherwise delivering any tobacco product, as defined under § 5301 of this title, in connection with any such sales, every person shall file with the Department a statement …

30 Del. C. § 5367. Collection of taxes.

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§ 5367. Collection of taxes. Each person accepting a purchase order for a delivery sale, to include cigars and pipe tobacco shall collect and remit to the Department all any tobacco product taxes imposed by this State with respect to such delivery sale, except that such collectio…

30 Del. C. § 5368. Penalties.

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§ 5368. Penalties. (a) Except as otherwise provided in this section, a first violation of any provision of this subchapter shall be punishable by a fine of $1,000 or 5 times the retail value of the any tobacco product or tobacco substitute involved, whichever is greater. A second…

30 Del. C. § 5369. Enforcement.

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§ 5369. Enforcement. The Attorney General or the Attorney General’s designee, or any person who holds a valid permit under 26 U.S.C. § 5712, may bring an action in the appropriate court in this State to prevent or restrain violations of this subchapter by any person or any person…