Subchapter

Levy and Collection of Tax; License, Stamps

Del. Code tit. 30, § 5305— Levy of tax, limitation; exemption [For application of this section, see 81 Del. Laws, c. 55, § 28(a)]
Del. Code tit. 30, § 5306— Liability for payment of tax
Del. Code tit. 30, § 5307— License for sales of tobacco products
Del. Code tit. 30, § 5308— License charges
Del. Code tit. 30, § 5309— Application for license
Del. Code tit. 30, § 5310— Issuance of licenses; display
Del. Code tit. 30, § 5311— Expiration of licenses
Del. Code tit. 30, § 5312— Replacement of licenses
Del. Code tit. 30, § 5313— Suspension or revocation of license
Del. Code tit. 30, § 5314— Transfer of license
Del. Code tit. 30, § 5315— Tobacco product tax stamps; affixing; amount; cancellation
Del. Code tit. 30, § 5316— Design and sale of stamps
Del. Code tit. 30, § 5317— Time for affixing stamps; reporting requirements; violation
Del. Code tit. 30, § 5318— Appointment of stamp affixing agents; commission
Del. Code tit. 30, § 5319— Alternate method of collection; other tobacco products