Title 30, State Taxes

§ 5211. Vehicle marker; fee; penalty assessments payable by mail; victims’ compensation tax. (a) The Department of Transportation shall provide an identification marker and registration card to every motor vehicle operated within this State by the motor carrier. The identificatio…

§ 5212. Imposition of tax. The taxes imposed on motor carriers by this chapter are in addition to any taxes of whatever character imposed on such carriers by any other provision of law.30 Del. C. 1953, § 5212; 57 Del. Laws, c. 496, § 1;

§ 5213. Enforcement. The Delaware State Police is authorized and directed to assist in the enforcement of this chapter, and the police officers of any political subdivision of this State are hereby authorized to assist in the enforcement of this chapter.30 Del. C. 1953, § 5213; 5…

§ 5214. Filing of bond; refund provisions. The Department of Transportation may require a motor carrier to provide a surety company bond, which at no time shall exceed the amount of $20,000, payable to this State and conditioned that the carrier will pay all taxes due and to beco…

§ 5215. False statements; penalties. Any person who wilfully and knowingly makes, publishes, delivers or utters a false statement orally, or in writing, or in the form of a receipt for the sale of motor fuel, for the purpose of obtaining or attempting to obtain, or to assist any …

§ 5216. Departure or removal of property from State or discontinuing business; arbitrary assessment. If the Department of Transportation ascertains that a person decides quickly to depart from this State, or to remove therefrom the person’s property, or any property used by the p…

§ 5217. Failure to report or pay tax; penalty; interest. When any motor carrier fails to file a report within the time prescribed by this chapter for the filing thereof, the motor carrier shall pay as a penalty for each day thereafter, Saturdays, Sundays and other legal holidays …

§ 5218. Time for payment of taxes, penalties and interest; additional penalty. All taxes, penalties and interest assessed pursuant to this chapter, unless earlier payment is provided in this chapter, shall be paid within 30 days after notice and demand shall have been mailed to t…

§ 5219. Manner of payment and recovery of penalties and interest; debt of motor carrier; lien; preference. (a) All penalties and interest when imposed under this chapter shall be payable to and recoverable by the Secretary of Transportation in the same manner as if they were part…

§ 5220. Failure to pay tax; determination; redetermination; review. (a) If any person shall fail to pay any tax imposed by this chapter for which the person is liable, the Secretary of Transportation is authorized and empowered to make a determination of additional tax and intere…

§ 5221. Penalties. Any person wilfully violating this chapter and not covered by any other penalty provision contained in this chapter, upon conviction, shall be sentenced to pay a fine not exceeding $500, or undergo imprisonment for a term not exceeding 1 year, or both. If the p…

§ 5222. Availability of records of other agencies; exchange of information with other jurisdictions. (a) The records of any other state agency, board or commission, to the extent that the same may be pertinent to the administration and enforcement of this chapter and the determin…

§ 5223. Regulations; promulgation by Secretary of Transportation. The Secretary of Transportation shall, from time to time, promulgate such regulations as may be necessary for the effective enforcement of this chapter.30 Del. C. 1953, § 5223; 57 Del. Laws, c. 496, § 1; 58 Del. La…

§ 5224. Exempt vehicles; carriers. (a) Nothing in this chapter shall apply to any vehicle operated by or on behalf of any department, board, bureau or commission of this State, or any political subdivision thereof, or any quasi-governmental authority of which this State is a part…

§ 5225. Exemption; reciprocal agreements. This chapter shall not apply to motor vehicles bearing the registration plates of any other state which does not impose a tax, license or fee upon motor vehicles bearing valid registration plates of this State. The Secretary of Transporta…

§ 5226. Failure to comply with other statutes. Any motor carrier who fails to comply with the requirements of Chapter 51 of this title, also administered by the Department, shall be subject to withholding, suspension or revocation of motor carrier operating privileges as provided…

§ 5227. Collection of bad checks; service charge; interest. If a check received in payment of moneys due the Department under this chapter shall be returned to the Department by the maker’s bank because of insufficient funds, closed account, stopped payment or any other reason, t…

§ 5228. Moneys erroneously collected. In the event that any fees, taxes, penalties or interest imposed by this chapter shall have been erroneously collected from the motor carrier, the Department of Transportation may, upon request of the motor carrier, permit such motor carrier …

§ 5229. Cooperative agreements between states. (a) The Secretary of the Department of Transportation may enter into cooperative agreements with other states, for exchange of information and auditing of users of motor fuels used in fleets of motor vehicles operated or intended to …

§ 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…

§ 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 …

§ 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;

§ 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…

§ 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 …

§ 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…

§ 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…

§ 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;

§ 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,…

§ 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…

§ 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,…

§ 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…

§ 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…

§ 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 …

§ 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…

§ 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 …

§ 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…

§ 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 …

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

§ 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…

§ 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…

§ 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…

§ 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…

§ 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…

§ 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…

§ 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…

§ 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…