RELATING TO REFUNDS ON CIGARETTES
AN ACT TO AMEND TITLE 30, DELAWARE CODE, RELATING TO REFUNDS ON CIGARETTES.
Be it enacted by the General Assembly of the State of Delaware:
Section 1. § 5316, Title 30, Delaware Code, is hereby repealed and a new § 5316 is enacted in lieu thereof to read as follows:
§ 5316. Refunds
Whenever any cigarette upon which stamps have been placed by a wholesale dealer, have been sold and shipped by him into another state for resale, 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. If the Tax Department is satisfied that any dealer is entitled to a refund, it shall certify the proposed amount of such refund to the Tax Board for approval and thereafter shall issue to such dealer stamps of sufficient value to cover the refund or pay to him cash as approved by the Board. The Department may adopt, prescribe and promulgate such rules and regulations with regard to the presentation and proof of claim for refund as it deems advisable.
Approved December 20, 1957.