2016 Delaware Code
Title 30 - State Taxes
CHAPTER 53. TOBACCO PRODUCT TAX
Subchapter III General Provisions
§ 5322. Duties imposed on manufacturer's representatives.

30 DE Code § 5322 (2016) What's This?

A tobacco product manufacturer's representative may sell only to a licensed tobacco product dealer, unless the representative obtains a dealer's license under this chapter and the rules and regulations promulgated thereunder. A manufacturer's representative who participates in promotional activities involving the sale of tobacco products to persons other than licensees shall be presumed to be acting as agent of the licensee who furnished the tobacco products.

30 Del. C. 1953, § 5322; 54 Del. Laws, c. 296, § 1; 57 Del. Laws, c. 136, § 23; 70 Del. Laws, c. 186, § 1.;

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