400 Taxation
§ 1.0
Tax Pay Rates
§ 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.