4 Del. Admin. Code § 909-5.0
Current through Reigster Vol. 28, No. 6, December 1, 2024
Pursuant to 4 Del.C. § 581(e), all persons licensed pursuant to 4 Del.C. § 526 shall pay to the State of Delaware, Division of Revenue, the tax on such wine and beer sold to Delaware residents at the rates set forth in 4 Del.C. § 581(d). Collection and payment of such taxes shall be in a manner consistent with Title 4 of the Delaware Code and the Commissioner's Rules and Regulations.
4 Del. Admin. Code § 909-5.0