CHAPTER 17 - CIGARETTE TAX - PROVIDING FOR REFUNDS TO DEALERS OF TAX ON CERTAIN SALES

AN ACT TO AMEND CHAPTER 9, VOLUME 44, LAWS OF DELAWARE (1943) KNOWN AS THE CIGARETTE TAX ACT BY PROVIDING FOR REFUNDS IN CASH OF TAX PAID BY DEALERS ON CIGARETTES SOLD AND SHIPPED INTO ANOTHER STATE, SOLD TO COMMISSARIES, SHIPS' STORES AND VOLUNTARY UNINCORPORATED ORGANIZATIONS OF THE ARMY OR OF THE NAVY PERSONNEL, ON UNSALEABLE OR DESTROYED CIGARETTES AND ON CIGARETTES ON HAND AFTER MAY 31, 1945, THE EXPIRATION DATE OF THE CIGARETTE TAX ACT.

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

Section 1. That Chapter 9, Volume 44, Laws of Delaware (1943) be and the same is hereby amended by striking out the first paragraph of Section 10 and inserting in lieu thereof the following:

Whenever any cigarettes, upon which stamps have been placed by a dealer, have been sold and shipped by him into another state for sale or use therein, or have been sold to commissaries, ships' stores and voluntary unincorporated organizations of the Army or of the Navy personnel operating under regulations promulgated by the Secretary of War or the Secretary of Navy for resale to authorized purchasers, or have become unfit for use and consumption or unsalable or have been destroyed, such dealer shall be entitled to a refund on the actual amount of tax paid by him with respect to such cigarettes. Any dealer who has on hand after May 31, 1945, the expiration date of the Cigarette Tax Act, cigarettes upon which stamps have been placed shall be entitled to a refund of tax paid with respect to such cigarettes, provided that application for refund is made not later than November 30, 1945. If the department is satisfied that any dealer is entitled to a refund, such refund shall be made by the State Treasurer on certification by the department with the approval of the State Tax Board. The State Treasurer is hereby authorized and directed to pay out of any funds not otherwise appropriated the amounts certified for refund in accordance with this Act. The department is hereby authorized to adopt, prescribe, and promulgate such rules and regulations with regard to the presentation and proof of claim for refunds, as it may deem advisable.

Section 2. All acts or parts of acts inconsistent with this Act are hereby repealed to the extent of such inconsistency only.

Approved April 11, 1945.