What are some examples of cigarette tax evasion?
A. Examples of cigarette tax evasion: • Purchases of cigarettes by individuals over the Internet, telephone or mail without a genuine Delaware tax stamp. • Purchases of cigarettes from lower-tax jurisdictions or from Native American reservations without a genuine Delaware tax stamp. • Counterfeit cigarette tax stamps and/or counterfeit cigarette packs. • Purchases by criminal enterprises of large quantities of cigarettes from low-tax jurisdictions then diverting the cigarettes to high-tax jurisdictions for sale to retailers.
