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Delaware Statutes, Title 4

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Delaware/Statutes

← All Delaware coverage

Title 4, Alcoholic Liquors and Marijuana

10 chapters · 213 sections in this title.

All chapters in Title 4213 Ch 13, The Delaware Marijuana Control Act78 Ch 5, LICENSES AND TAXES55 Ch 7, Regulatory Provisions27 Ch 9, Criminal Offenses and Penalties16 Ch 3, Delaware Alcoholic Beverage Control …13 Ch 11, Seizure and Confiscation11 Ch 12, Delaware Responsible Alcoholic Bever…8 Ch 1, General Provisions4 Ch 2, Transition Provisions1

213 sections·Filtered byTitle 4✕

4 Del. C. § 1373. Change in officers or directors.
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§ 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;
4 Del. C. § 1374. Changes in financial interest.
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§ 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;
4 Del. C. § 1375. Fees.
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§ 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;
4 Del. C. § 1381. Marijuana Regulation Fund; Justice Reinvestment Fund.
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§ 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…

Showing 201–213 of 213

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4 Del. C. § 1382. Levy and rate of marijuana tax; collection [Effective Oct. 21, 2026].

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§ 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 …

4 Del. C. § 1383. Collection and administration of the marijuana tax; mandatory reports; preemption.

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§ 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…

4 Del. C. § 1384. Retention of records by retail marijuana store licensee; penalties.

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§ 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 …

4 Del. C. § 1385. Discontinuance, sale, or transfer of business by retail marijuana store licensee; penalties.

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§ 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…

4 Del. C. § 1386. Deposit of receipts.

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§ 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…

4 Del. C. § 1387. Appropriation of revenue [Effective Oct. 21, 2026].

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§ 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…

4 Del. C. § 1388. Financial statements of the Commissioner.

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§ 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…

4 Del. C. § 1389. Annual audit.

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§ 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;

4 Del. C. § 1390. Unlawful practices [Effective Oct. 21, 2026].

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§ 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;