CHAPTER 621

AUTHORIZING TREASURER TO REFUND CIGAR TAX STAMP MONEY TO DEALERS

AN ACT AUTHORIZING AND DIRECTING THE STATE TREASURER TO REFUND TO CIGAR DEALERS MONEY PAID OUT FOR CIGAR TAX STAMPS WHICH STAMPS REMAIN AFFIXED TO UNSOLD MERCHANDISE AND FOR UNUSED CIGAR TAX STAMPS RETURNED TO THE STATE TAX DEPARTMENT.

WHEREAS, the 118th General Assembly passed Senate Bill No. 115 and the Governor approved it on August 8, 1955, and

WHEREAS, some question has been raised with regard to the intent of the Legislature as to cigar tax stamps which remain affixed to unsold merchandise and

WHEREAS, some question has been raised with regard to the intent of the Legislature as to cigar tax stamps which remain unused and are returned to The State Tax Department, and

WHEREAS, it was the intent of the Legislature that the money paid for these stamps should be refunded,

NOW THEREFORE,

Be it enacted by the General Assembly of the State of Delaware:

Section 1. That the State Treasurer, upon proper verification by the State Tax Department, is authorized and directed to refund to cigar dealers the money paid out for cigar tax stamps which remain affixed to unsold merchandise and for cigar tax stamps which remain unused and are returned to The State Tax Department.

Approved July 9, 1956.