§ 5306 Liability for payment of tax.

30 DE Code § 5306 (2019) (N/A)
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The tax must be paid and the stamp must be affixed by the first person who has possession of tobacco products in this State.

30 Del. C. 1953, § 5306; 54 Del. Laws, c. 296, § 1; 57 Del. Laws, c. 136, § 23; 81 Del. Laws, c. 55, § 4.