Tobacco product tax stamps; affixing; amount; cancellation.

Del. Code tit. 30, § 5315
in effect
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(a) Within the time prescribed, every authorized affixing agent shall affix to each pack of tobacco products received by the agent and shall cancel Delaware tobacco product tax stamps to evidence payment of the tax imposed by this chapter, unless such stamps have been affixed to the packs of tobacco products and cancelled before such authorized affixing agent received them. (b) Stamps in an amount not less than the tax thereon must be affixed to each pack of tobacco products in such manner that they will be visible to the purchaser. The authorized affixing agent, affixing such stamps, shall cancel them immediately in such manner as may be prescribed by the Department.
Source: DE Code (Official Site)URL: https://delcode.delaware.gov/title30/c053/sc02/index.htmlFetched: 10/4/2026

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Del. Code tit. 30, § 5315 — Tobacco product tax stamps; affixing; amount; cancellation | Delaware Code | Corpus