Del. Code tit. 30 § 5306

Current through 2024 Legislative Session Act Chapter 494

Section 5306 - Liability for payment of tax

The tax must be paid and the stamp must be affixed by the first person who has possession of tobacco products in this State.

30 Del. C. § 5306

Amended by Laws 2017, ch. 55,s 4, eff. 7/3/2017.

30 Del. C. 1953, § 5306; 54 Del. Laws, c. 296, § 1; 57 Del. Laws, c. 136, § 23.;