Delaware Code Title 30 Sec. 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.
Terms Used In Delaware Code Title 30 Sec. 5316
- 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. See Delaware Code Title 30 Sec. 5301
- Department: means the Department of Finance. See Delaware Code Title 30 Sec. 5301
- Month: means a calendar month, unless otherwise expressed. See Delaware Code Title 1 Sec. 302
- Person: means and includes an individual, a trust, estate, partnership, association, company or corporation. See Delaware Code Title 30 Sec. 502
- Sale: means in addition to its usual meaning, any sale, transfer, exchange, theft, barter, gift, or offer for sale and distribution, in any manner or by any means whatsoever. See Delaware Code Title 30 Sec. 5301
- Secretary: means the Secretary of Finance or the Secretary's duly authorized designee; provided, that any such delegation of authority is consistent with Chapter 83 of Title 29. See Delaware Code Title 30 Sec. 5301
- Tax: shall be deemed also to refer to license fees imposed under Part III of this title. See Delaware Code Title 30 Sec. 502
- Tobacco product tax stamps: means any adhesive stamps, tax meter impression, or other stamps, labels, or prints authorized by the Department of Finance to evidence the payment of the tax imposed by this chapter. See Delaware Code Title 30 Sec. 5301
(b) (1) The Department shall make provisions for the sale of Delaware tobacco product tax stamps in such places and at such times as it deems necessary.
(2) All stamps must be paid for at the time of purchase.
(3) Notwithstanding paragraph (b)(2) of this section, an authorized affixing agent may enter into an agreement with the Department of Finance providing for deferred payment for tobacco product stamps or for amounts added to tobacco product tax meters during a month to a date not later than 30 days from the date of purchase or addition to a tobacco product tax meter if the affixing agent furnishes a bond to assure payment in such amount as required by the Secretary of Finance, and pays all amounts due for the month of June by June 25.
(4) A person may not purchase tobacco product stamps from any person other than the Department of Finance or its authorized agents, except in accordance with the Finance Department’s regulations relating to the stamping of floor stock.
30 Del. C. 1953, § ?5316; 54 Del. Laws, c. 296, § ?1; 57 Del. Laws, c. 136, § ?23; 57 Del. Laws, c. 741, § ?16C; 58 Del. Laws, c. 291, § ?2; 81 Del. Laws, c. 55, § 11; 82 Del. Laws, c. 226, § 11;