Del. Code tit. 30 § 5367

Current through 2024 Legislative Session Act Chapter 494
Section 5367 - Collection of taxes

Each person accepting a purchase order for a delivery sale, to include cigars and pipe tobacco shall collect and remit to the Department all any tobacco product taxes imposed by this State with respect to such delivery sale, except that such collection and remission shall not be required to the extent such person has obtained proof (in the form of the presence of applicable tax stamps or otherwise) that such taxes already have been paid to the State.

30 Del. C. § 5367

74 Del. Laws, c. 95, § 1; 76 Del. Laws, c. 171, § 4.;