CHAPTER 111

AN ACT INCREASING CIGARETTE TAXES.

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

Section 1. § 5305 (a), Title 30, Delaware Code, is amended to read:

(a) An excise tax is imposed and assessed upon the sale or use of cigarettes within this State at the rate of 31/2 cents per 10 cigarettes, or fraction thereof.

Section 2. The provisions of this act shall become effective on the first day of the second month after it becomes law.

Approved June 9, 1965.