{"data":{"id":"us-de/30-del.-c.-5306","jurisdiction":"us-de","citation":"30 Del. C. § 5306","heading":"Liability for payment of tax.","body":"The tax must be paid and the stamp must be affixed by the first person who has possession of tobacco products in this State.","path":["Title 30. State Taxes","Commodity Taxes","CHAPTER 53. Tobacco Product Taxation and Licensing","Subchapter II. Levy and Collection of Tax; License, Stamps"],"source_url":"https://delcode.delaware.gov/title30/c053/sc02/index.html#5306","current_through":"2026-08-10 (85 Del. Laws, c. 421, 424)","vintage":"","retrieved_at":"2026-09-05T23:02:36Z","sha256":"09eba7aef142149fe3189a75684724c812f67d730ca58ea10ce50702c17097f5","source_id":"us-de","stale":true,"prev":"us-de/30-del.-c.-5305","next":"us-de/30-del.-c.-5307"},"notice":"GroundRules: Original legal text. Not legal advice."}