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2025 Delaware Code
Title 30 - State Taxes
Chapter 53. Tobacco Product Taxation and Licensing
Subchapter III. General Provisions
§ 5329. Administration by Department; rules and regulations.
Universal Citation:
30 DE Code § 5329 (2025)
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§ 5329. Administration by Department; rules and regulations. 30 Del. C. 1953, § 5329; 54 Del. Laws, c. 296, § 1; 57 Del. Laws, c. 741, §§ 16C, 16D;
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 the Department and the Secretary of Finance under Chapter 3 of this title shall, so far as applicable, be exercisable with respect to the provisions of this chapter. The Department may prescribe, adopt, promulgate and enforce rules and regulations relating thereto, including:
(1) The method and means to be used in the cancellation of stamps;
(2) The denominations and sale of stamps;
(3) The time and manner of filing reports;
(4) Any other matter or thing pertaining to the administration and enforcement of this chapter.
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