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2025 Delaware Code
Title 30 - State Taxes
Chapter 53. Tobacco Product Taxation and Licensing
Subchapter II. Levy and Collection of Tax; License, Stamps
- § 5305. Levy of tax, limitation; exemption [For application of this section, see 81 Del. Laws, c. 55, ยง 28(a)]
- § 5306. Liability for payment of tax.
- § 5307. License for sales of tobacco products.
- § 5308. License charges.
- § 5309. Application for license.
- § 5310. Issuance of licenses; display.
- § 5311. Expiration of licenses.
- § 5312. Replacement of licenses.
- § 5313. Suspension or revocation of license.
- § 5314. Transfer of license.
- § 5315. Tobacco product tax stamps; affixing; amount; cancellation.
- § 5316. Design and sale of stamps.
- § 5317. Time for affixing stamps; reporting requirements; violation.
- § 5318. Appointment of stamp affixing agents; commission.
- § 5319. Alternate method of collection; other tobacco products.
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