RELATING TO CIGARETTE TAX LEVY AND RATE
AN ACT TO AMEND TITLE 30, DELAWARE CODE, RELATING TO CIGARETTE TAX LEVY AND RATE.
Be it enacted by the General Assembly of the State of Delaware:
Section 1. § 5303, Title 30, Delaware Code, is hereby repealed and a new § 5303 is enacted in lieu thereof to read as follows:
§ 5303. Cigarette tax levy and rate
There shall be paid a tax on all cigarettes possessed in this State by any person for sale at the rate of one and one-half cents per 10 cigarettes or fraction thereof. This tax shall be imposed upon only one sale of the same package of cigarettes.
Approved December 20, 1957.