§ 5306 Liability for payment of tax.
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.