GroundRules
30 Del. C. § 5306: Liability for payment of tax.
Where this section sits in the code
- Title 30. State Taxes
- Commodity Taxes
- CHAPTER 53. Tobacco Product Taxation and Licensing
- Subchapter II. Levy and Collection of Tax; License, Stamps
The tax must be paid and the stamp must be affixed by the first person who has possession of tobacco products in this State.
Collected 2026-09-05T23:02:36Z. Source file · JSON