Delaware Administrative Code
Title 4 - Alcoholic Beverage Control
Department of Safety and Homeland Security
Office of the Alcoholic Beverage Control Commissioner
400 - Taxation
402 - (Formerly Rule 76) A Governing Taxes Paid On Spirits
Section 402-1.0 - Tax Pay Rates
Universal Citation: 4 DE Admin Code 402-1.0
Current through Register Vol. 28, No. 3, September 1, 2024
1.1 For the purpose of fulfilling the mandate of the General Assembly in Section 5 of the Act set forth in 1996 Delaware Laws Ch. 488, entitled "An Act To Amend Chapter 5, Title 4 Of The Delaware Code Relating To Taxes On Spirits," the following is provided:
1.1.1 the tax pay rates established
in 1996 Delaware Laws Ch. 488, Sections 1 and 2 shall not expire on December
31, 1999 and shall continue to remain in effect:
1.1.2 those tax pay rates, now codified at
4 Del.C.
§581(d)(4) and (d)(5), shall remain as specified by
statute and as restated herein:
1.1.2.1 For
each gallon of spirits containing 25 percent or less of ethyl alcohol by
volume, $2.50.
1.1.2.2 For each
gallon of spirits containing more than 25 percent of ethyl alcohol by volume,
$3.75.
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