reglab/housing_qa huggingface dataset:
30 DE Code § 5309. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 53. Tobacco Product Tax|Subchapter II. Levy and Collection of Tax; License, Stamps|§ 5309. Application for license.

§ 5309. Application for license. (a) Every person desiring to engage in the sale of tobacco products at wholesale, retail, or by tobacco product vending machines within this State, except those persons who are exempt under § 5305(d) of this title, and every person desiring to become an affixing agent shall file an application for a license with the Department of Finance. (1) Every application for a tobacco product license must be made upon a form prescribed, prepared, and furnished by the Department and must set forth the name under which the applicant transacts or intends to transact business; the location of the applicant's place of business, whether within or without the State; whether or not the applicant is the holder of a mercantile or business license in effect when the application is made and, if so, the number of such license and the county for which such license was issued; and such other information as the Department may require. (2) If the applicant has or intends to have more than 1 place of business within the State, the application must state the location of each place of business. (3) If the applicant is an association, the application must set forth the names and addresses of the persons constituting the association; and if a corporation, the names and addresses of the principal officers thereof and any other information prescribed by the Department for purposes of identification. (4) The application must be signed and verified by oath or affirmation by the owner, if a natural person, and, in the case of an association, by a member or partner thereof and, in the case of a corporation, by an executive officer thereof, or some person specifically authorized to sign the application, to which must be attached the written evidence of such person's authority. (b) A single application may be filed for more than 1 license. The operator of tobacco product vending machines shall list all locations at which the operator has machines at the time of the application. The operator may also request extra licenses for new machines to be placed in new locations up to 10% of the listed locations on file with the Department without submitting actual locations. As the new machines are placed on location for sale of tobacco products, the operator shall immediately notify the Department and the operator shall become eligible to apply for licenses for an additional 10% of the operator's new totals. Failure to notify the Department when and where new machines are placed in operation is cause for suspension and seizure of all licenses and tobacco product vending machines. 30 Del. C. 1953, §  5309;  54 Del. Laws, c. 296, §  1;  57 Del. Laws, c. 136, §  23;  57 Del. Laws, c. 741, §  16C;  70 Del. Laws, c. 186, §  1;  81 Del. Laws, c. 55, § 7;
30 DE Code § 5310. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 53. Tobacco Product Tax|Subchapter II. Levy and Collection of Tax; License, Stamps|§ 5310. Issuance of licenses; display.

§ 5310. Issuance of licenses; display. Upon approval of the application and payment of the fees, the Department shall issue the proper licenses for each place of business set forth in the application. Every license shall be conspicuously displayed at the place for which issued. 30 Del. C. 1953, §  5310;  54 Del. Laws, c. 296, §  1;
30 DE Code § 5311. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 53. Tobacco Product Tax|Subchapter II. Levy and Collection of Tax; License, Stamps|§ 5311. Expiration of licenses.

§ 5311. Expiration of licenses. Every license shall expire on December 31 next succeeding the date upon which it was issued, unless sooner suspended, surrendered, revoked or renewed. 30 Del. C. 1953, §  5311;  54 Del. Laws, c. 296, §  1;  60 Del. Laws, c. 506, §  2;
30 DE Code § 5312. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 53. Tobacco Product Tax|Subchapter II. Levy and Collection of Tax; License, Stamps|§ 5312. Replacement of licenses.

§ 5312. Replacement of licenses. Whenever any license issued under this chapter is defaced, destroyed, or lost, the Department of Finance may issue a duplicate to the holder of the defaced, destroyed, or lost license upon the payment of a fee of $10 by the holder. 30 Del. C. 1953, §  5312;  54 Del. Laws, c. 296, §  1;  57 Del. Laws, c. 741, §§  16C, 16D;  81 Del. Laws, c. 55, § 8;
30 DE Code § 5313. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 53. Tobacco Product Tax|Subchapter II. Levy and Collection of Tax; License, Stamps|§ 5313. Suspension or revocation of license.

§ 5313. Suspension or revocation of license. The Department of Finance, after a hearing before the Secretary of Finance, may suspend or revoke a license issued pursuant to this chapter whenever it finds that the holder thereof has failed to comply with any of the provisions of this chapter or any regulations of the Department adopted pursuant to § 5329 of this title. Whenever the Department intends to suspend a license for any violation under this chapter, it shall immediately notify the holder in writing, stating the violations charged and giving the licensee the right of a hearing before the Secretary of Finance within 5 days after receipt of such written notice. After such hearing, the Department shall either rescind the notice of the suspension, enforce the suspension or revoke the license. Upon the suspension or revocation of any license, the holder thereof shall forthwith surrender all licenses to the Department issued to the holder under this chapter and no refund of fees shall be paid. 30 Del. C. 1953, §  5313;  54 Del. Laws, c. 296, §  1;  57 Del. Laws, c. 741, §§  16C, 16D;  70 Del. Laws, c. 186, §  1;
30 DE Code § 5314. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 53. Tobacco Product Tax|Subchapter II. Levy and Collection of Tax; License, Stamps|§ 5314. Transfer of license.

§ 5314. Transfer of license. Any licensed dealer may transfer a license from 1 location to another or from 1 tobacco product vending machine to another in accordance with the rules and regulations of the Department. 30 Del. C. 1953, §  5314;  54 Del. Laws, c. 296, §  1;  81 Del. Laws, c. 55, § 9;
30 DE Code § 5315. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 53. Tobacco Product Tax|Subchapter II. Levy and Collection of Tax; License, Stamps|§ 5315. Tobacco product tax stamps; affixing; amount; cancellation.

§ 5315. Tobacco product tax stamps; affixing; amount; cancellation. (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. 30 Del. C. 1953, §  5315;  54 Del. Laws, c. 296, §  1;  57 Del. Laws, c. 136, §  23;  70 Del. Laws, c. 186, §  1;  81 Del. Laws, c. 55, § 10;
30 DE Code § 5316. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 53. Tobacco Product Tax|Subchapter II. Levy and Collection of Tax; License, Stamps|§ 5316. Design and sale of stamps.

§ 5316. Design and sale of stamps. (a) Delaware tobacco product tax stamps must be adhesive stamps, tax meter impressions, or other stamps, labels, or prints of such designs and denominations as may be prescribed by the Department. (b) (1) The Department shall make provisions for the sale of Delaware tobacco product tax stamps in such places and at such times as it deems necessary. (2) All stamps must be paid for at the time of purchase. (3) Notwithstanding paragraph (b)(2) of this section, an authorized affixing agent may enter into an agreement with the Department of Finance providing for deferred payment for tobacco product stamps or for amounts added to tobacco product tax meters during a month to a date not later than 30 days from the date of purchase or addition to a tobacco product tax meter if the affixing agent furnishes a bond to assure payment in such amount as required by the Secretary of Finance, and pays all amounts due for the month of June by June 25. (4) A person may not purchase tobacco product stamps from any person other than the Department of Finance or its authorized agents, except in accordance with the Finance Department's regulations relating to the stamping of floor stock.30 Del. C. 1953, §  5316;  54 Del. Laws, c. 296, §  1;  57 Del. Laws, c. 136, §  23;  57 Del. Laws, c. 741, §  16C;  58 Del. Laws, c. 291, §  2;  81 Del. Laws, c. 55, § 11;  82 Del. Laws, c. 226, § 11;
30 DE Code § 5317. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 53. Tobacco Product Tax|Subchapter II. Levy and Collection of Tax; License, Stamps|§ 5317. Time for affixing stamps; reporting requirements; violation.

§ 5317. Time for affixing stamps; reporting requirements; violation. (a) The authorized affixing agent shall affix the required amount of Delaware tobacco product tax stamps to unstamped tobacco products within 72 hours after receipt of the tobacco products and prior to the sale of the tobacco products, unless the tobacco products are exempt by other provisions of this chapter. Whenever any tobacco products are found in the place of business of the authorized affixing agent without the stamps affixed as provided by this subsection, or not segregated or marked as having been received within the preceding 72 hours, or not segregated or marked as exempt from requirement of Delaware tobacco product tax stamp under other provisions of this chapter, a prima facie presumption arises that such tobacco products are possessed in violation of this chapter. (b) Between noon local time and midnight on each July 31 and December 31, an affixing agent may not have in its possession cigarettes without the stamps affixed as provided under subsection (a) of this section or not segregated or marked as exempt from the requirement of Delaware tobacco product tax stamps. The affixing agent shall accurately report to the Director of Revenue the quantity of cigarettes bearing stamps and the balance remaining in any device used for affixation of stamps at that time. Failure to comply with this subsection is prima facie cause for suspension or revocation of licenses under § 5313 of this title. 30 Del. C. 1953, §  5317;  57 Del. Laws, c. 136, §  23;  67 Del. Laws, c. 280, §  2;  70 Del. Laws, c. 186, §  1;  81 Del. Laws, c. 55, § 12;
30 DE Code § 5318. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 53. Tobacco Product Tax|Subchapter II. Levy and Collection of Tax; License, Stamps|§ 5318. Appointment of stamp affixing agents; commission.

§ 5318. Appointment of stamp affixing agents; commission. (a) The Department may appoint any manufacturer of tobacco products or wholesaler within this State and may appoint any other person within or without this State as its agent to affix Delaware tobacco product tax stamps. Tax affixing agents located outside the State must apply the stamps to all taxable tobacco products before bringing them into this State. (b) Whenever the Department shall sell, consign, or deliver Delaware tobacco product tax stamps to any authorized stamp affixing agent, such agent is entitled to receive as compensation for such agent's services and expenses a commission at the rate of 3/10 of 1 cent for affixing the tax stamp to each package of 20 or more cigarettes. The commission is to be retained out of the moneys to be paid by such agent for such stamps purchased from the Department. 30 Del. C. 1953, §  5318;  54 Del. Laws, c. 296, §  1;  55 Del. Laws, c. 175;  57 Del. Laws, c. 136, §  23;  58 Del. Laws, c. 291, §  3;  65 Del. Laws, c. 118, §  4;  70 Del. Laws, c. 186, §  1;  81 Del. Laws, c. 55, § 13;
30 DE Code § 5319. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 53. Tobacco Product Tax|Subchapter II. Levy and Collection of Tax; License, Stamps|§ 5319. Alternate method of collection; other tobacco products.

§ 5319. Alternate method of collection; other tobacco products. If in the judgment of the Department the collection of the excise tax imposed in § 5305 of this title upon tobacco products other than cigarettes will be more efficiently and economically collected by a system which does not employ tax stamps as authorized by this chapter, such alternative system may be utilized by the Department at its discretion. The alternative system may include self-assessment by any wholesale or retail tobacco products dealer on forms supplied by the Department. If instituted, the alternative collection system shall be set forth in the rules and regulations of the Department, which shall be distributed to all affected dealers at least 90 days in advance of the effective date of such rules and regulations. 30 Del. C. 1953, §  5319;  57 Del. Laws, c. 136, §  24;
30 DE Code § 5321. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 53. Tobacco Product Tax|Subchapter III. General Provisions|§ 5321. Duties imposed on licensed tobacco products dealers; lists.

§ 5321. Duties imposed on licensed tobacco products dealers; lists. (a) A licensed tobacco products dealer may not sell tobacco products or purchase tobacco products from any person required to be licensed who is not so licensed or is improperly licensed; except that a licensed wholesale tobacco products dealer may sell tax paid tobacco products to a tobacco products manufacturer's representative if the manufacturer's representative presents valid proof that the representative is a bona fide sales representative of the tobacco products manufacturer. (b) All holders of wholesale licenses shall maintain at every licensed location a list of the names and license numbers or holders of wholesale and retail licenses to whom tobacco products are sold or delivered. (c) A licensed tobacco products dealer may not sell smokeless tobacco products unless the package for such smokeless tobacco product bears a legible legend required by any federal law, rule, or regulation relating to the possible hazard involved in use of the product. 30 Del. C. 1953, §  5321;  54 Del. Laws, c. 296, §  1;  57 Del. Laws, c. 136, §  23;  65 Del. Laws, c. 350, §  2;  70 Del. Laws, c. 186, §  1;  81 Del. Laws, c. 55, § 14;
30 DE Code § 5322. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 53. Tobacco Product Tax|Subchapter III. General Provisions|§ 5322. Duties imposed on manufacturer's representatives.

§ 5322. Duties imposed on manufacturer's representatives. A tobacco products manufacturer's representative may sell only to a licensed tobacco products dealer, unless the representative obtains a dealer's license under this chapter and the rules and regulations promulgated under this chapter. A manufacturer's representative who participates in promotional activities involving the sale of tobacco products to persons other than licensees is presumed to be acting as an agent of the licensee who furnished the tobacco products. 30 Del. C. 1953, §  5322;  54 Del. Laws, c. 296, §  1;  57 Del. Laws, c. 136, §  23;  70 Del. Laws, c. 186, §  1;  81 Del. Laws, c. 55, § 15;
30 DE Code § 5324. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 53. Tobacco Product Tax|Subchapter III. General Provisions|§ 5324. Sample packs.

§ 5324. Sample packs. The Department shall promulgate regulations governing the receipt, distribution of, and the payment of tax on, sample packs of tobacco products used for free distribution. The regulations may provide that any licensed dealer may receive and make free distribution of sample packs of tobacco products without affixing Delaware tobacco product tax stamps thereto, so long as the proper tax thereon has been paid. 30 Del. C. 1953, §  5324;  54 Del. Laws, c. 296, §  1;  57 Del. Laws, c. 136, §§  23, 25;
30 DE Code § 5325. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 53. Tobacco Product Tax|Subchapter III. General Provisions|§ 5325. Late filing penalty.

§ 5325. Late filing penalty. Every stamp affixing agent shall file with the Department, on or before the twentieth day of each month, a report in such form as the Secretary of Finance shall prescribe. The report must disclose the number of tobacco products on hand on the first and last days of the calendar month immediately preceding the month in which such report is required, together with such information concerning the amount of stamps purchased, used and on hand during the report period, together with any other information for the report period that the Secretary of Finance shall prescribe. Any tax affixing agent who fails to file any report on the day when it is due shall forfeit, as a penalty for each day thereafter until the report is filed, the sum of $15 to be collected in the manner provided in this chapter for the collection of penalties. The Secretary of Finance, if satisfied that the failure to comply with this section was excusable, may remit the whole or any part of said penalty. 30 Del. C. 1953, §  5325;  54 Del. Laws, c. 296, §  1;  57 Del. Laws, c. 136, §  23;  57 Del. Laws, c. 741, §  16D;  66 Del. Laws, c. 130, §  2;  81 Del. Laws, c. 55, § 16;
30 DE Code § 5326. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 53. Tobacco Product Tax|Subchapter III. General Provisions|§ 5326. Refunds.

§ 5326. Refunds. Whenever any packs of tobacco products upon which stamps have been placed have been sold and shipped into another state for sale or use therein, or have been sold to persons exempt under § 5305(d) of this title for resale to authorized purchasers, or have been returned to the manufacturer for credit because they became unfit for use and consumption or became unsalable by reason of fire, flood, or other causes beyond the control of the person who sold the tobacco products and shipped them into another state for sale or for use therein or who sold the tobacco products to persons exempt under § 5305(d) of this title for resale to authorized purchasers or who owned the tobacco products at the time they were returned to manufacturer because they became unfit for use and consumption or unsalable by reason of fire, flood, or other cause beyond the control of the person seeking the refund shall be entitled to a refund of the actual amount of tobacco product tax paid with respect to such tobacco products. If the Department is satisfied that a refund is proper, it shall certify the proposed amount of refund and thereafter shall issue to the person seeking the refund stamps or cash of sufficient value to cover the refund. 30 Del. C. 1953, §  5326;  54 Del. Laws, c. 296, §  1;  57 Del. Laws, c. 136, §  23;  81 Del. Laws, c. 55, § 17;
30 DE Code § 5327. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 53. Tobacco Product Tax|Subchapter III. General Provisions|§ 5327. Exempt sales.

§ 5327. Exempt sales. The Department may promulgate regulations to relieve authorized affixing agents from affixing stamps to packs of tobacco products to be sold and delivered to points outside the State for use outside the State, or to be sold to purchasers designated as exempt under § 5305(d) of this title for resale to authorized purchasers. However, all sales are presumed to be taxable and the burden is upon the person claiming an exemption to prove such person's right to the exemption. 30 Del. C. 1953, §  5327;  54 Del. Laws, c. 296, §  1;  57 Del. Laws, c. 136, §  23;  70 Del. Laws, c. 186, §  1;  81 Del. Laws, c. 55, § 18;
30 DE Code § 5328. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 53. Tobacco Product Tax|Subchapter III. General Provisions|§ 5328. Invoices or delivery tickets and purchase orders required in certain cases.

§ 5328. Invoices or delivery tickets and purchase orders required in certain cases. (a) A person who possesses or transports 10 or more packs or packages, or an equivalent amount unpackaged, of unstamped tobacco products upon the public highways, roads, or streets of this State for the purpose of delivery, sale, or disposition is required to have in the person's possession invoices or delivery tickets and purchase orders for the tobacco products which must show all of the following:  (1) The true name and complete and exact address of the consignor or seller. (2) The true name and complete and exact address of the person transporting the tobacco products. (3) The quantity and brand of the tobacco products transported and the true name and complete and exact address of the person who has been licensed to assume the payment of the Delaware tax or the tax, if any, of the state or foreign country at the point of ultimate destination. (b) Notwithstanding subsection (a) of this section, any common carrier which has issued a bill of lading for shipment of tobacco products and is without notice to itself or to any of its agents or employees that the tobacco products are not stamped as required by this chapter is deemed to have complied with this chapter. (c) The absence of proper invoices or delivery tickets and purchase orders required under this section is prima facie evidence that the person is in violation of this chapter and subject to the penalties of this chapter. 30 Del. C. 1953, §  5328;  54 Del. Laws, c. 296, §  1;  55 Del. Laws, c. 277, §  1;  57 Del. Laws, c. 136, §  26;  70 Del. Laws, c. 186, §  1;  81 Del. Laws, c. 55, § 19;
30 DE Code § 5329. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 53. Tobacco Product Tax|Subchapter III. General Provisions|§ 5329. Administration by Department; rules and regulations.

§ 5329. Administration by Department; rules and regulations. The administration, enforcement and collection of all taxes, permits, licenses and fees under this chapter are vested in the Department of Finance and the Secretary of Finance of the State, and the powers conferred upon the Department and the Secretary of Finance under Chapter 3 of this title shall, so far as applicable, be exercisable with respect to the provisions of this chapter. The Department may prescribe, adopt, promulgate and enforce rules and regulations relating thereto, including:  (1) The method and means to be used in the cancellation of stamps; (2) The denominations and sale of stamps; (3) The time and manner of filing reports; (4) Any other matter or thing pertaining to the administration and enforcement of this chapter.30 Del. C. 1953, §  5329;  54 Del. Laws, c. 296, §  1;  57 Del. Laws, c. 741, §§  16C, 16D;