RELATING TO RETALIATORY BEER TAX
AN ACT TO AMEND SECTION 731, TITLE 4, DELAWARE CODE, RELATING TO THE RETALIATORY BEER TAX.
Be it enacted by the General Assembly of the State of Delaware:
Section 1. § 731 (a), Title 4, Delaware Code, is hereby amended by striking out the first sentence of said subsection and inserting in lieu thereof the following:
(a) In addition to compliance with all other provisions of this title, the Commission shall require each person, not a licensee of this State, who desires to sell beer manufactured outside this State to licensees of this State, to pay to the Commission the same fee or fees as are required to be paid in the State, territory or country of origin of such beer by a person, not a licensee thereof, who desires to sell beer manufactured in this State to licensees of such state, territory or country of origin, and to observe and comply with the same regulations, prohibitions and restrictions as are required of or enforced against a person who desires to sell beer manufactured in this State to licensees in the said state, territory or country of origin.
Approved June 27, 1955.