CHAPTER 276 - ALCOHOLIC LIQUORS, WINES AND BEER

AN ACT TO AMEND CHAPTER 176 OF THE REVISED CODE OF DELAWARE, 1935, IN REFERENCE TO RETALIATORY TAXATION AND REGULATION WITH REGARD TO THE IMPORTATION, SALE AND TRANSPORTATION OF ALCOHOLIC LIQUORS.

Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met:

Section 1. That 6159 Sec. 30 of Chapter 176 of the Revised Code of Delaware, 1935, be and the same is hereby amended by adding to the end of (20) a new section to be known as 6159 Sec. 30 (21) as follows:

6159 Sec. 30 (21) When by the laws of any other state, any other or greater taxes, licenses, fees, or other obligations are imposed on alcoholic beverages manufactured in the State of Delaware and being sold and dispensed in such other state, or on the manufacturers of alcoholic beverages located in the State of Delaware doing business in such State or upon their agents therein, than the law of the State of Delaware imposes on alcoholic beverages imported from such other State being sold and dispensed in this State or on the manufacturer of such alcoholic beverages or their agents doing business in this State, so long as such laws continue in force in such other state, the same taxes, licenses, fees, or other obligations of whatever kind shall be imposed upon all such alcoholic beverages and the manufacturers of such alcoholic beverages of such other state doing business within this State and upon them for their agents here, provided nothing herein shall be held to repeal any duty, condition or requirement now imposed by law upon such manufacturers of alcoholic beverages of other states transacting business in this State.

Approved May 21, 1941