Article
CIGARETTE MACHINE OPERATORS' OCCUPATION TAX ACT (Source: P.A. 97-688, eff. 6-14-12.)
- 35 ILCS 128/1-1— Short title
- 35 ILCS 128/1-5— Definitions
- 35 ILCS 128/1-10— Tax imposed
- 35 ILCS 128/1-15— Cigarette machine operator license
- 35 ILCS 128/1-20— Revocation, cancellation, or suspension of license
- 35 ILCS 128/1-25— Restriction on tobacco used in cigarette machines
- 35 ILCS 128/1-30— Cigarette tubes used in cigarette machines
- 35 ILCS 128/1-35— Cigarette machine operators; sale of cigarettes
- 35 ILCS 128/1-40— Returns
- 35 ILCS 128/1-45— Examination and correction of returns
- 35 ILCS 128/1-50— Failure to file return or pay tax; penalty; protest
- 35 ILCS 128/1-55— Claims; credit memorandum or refunds
- 35 ILCS 128/1-60— Investigations and hearings
- 35 ILCS 128/1-65— Testimony and production of documents; immunity
- 35 ILCS 128/1-70— Confidentiality; official purposes
- 35 ILCS 128/1-75— Records
- 35 ILCS 128/1-80— Subpoenas and witnesses; depositions
- 35 ILCS 128/1-85— Regulations and rules; notice; hearings
- 35 ILCS 128/1-90— The Illinois Administrative Procedure Act
- 35 ILCS 128/1-95— Legal proceedings
- 35 ILCS 128/1-100— Arrest and seizure
- 35 ILCS 128/1-105— Hearings regarding seized cigarettes and cigarette machines
- 35 ILCS 128/1-110— Filing of a complaint
- 35 ILCS 128/1-115— False or fraudulent reports
- 35 ILCS 128/1-120— Possession of more than 200 contraband cigarettes; penalty
- 35 ILCS 128/1-125— Possession of not less than 20 and not more than 200 contraband cigarettes; penalty
- 35 ILCS 128/1-130— Punishment for sale or possession of contraband cigarettes
- 35 ILCS 128/1-135— Unlawful operation of cigarette machines
- 35 ILCS 128/1-140— Failure to keep records; penalty
- 35 ILCS 128/1-145— Failure to preserve records; penalty
- 35 ILCS 128/1-150— Forfeit of bond
- 35 ILCS 128/1-155— Sunset of exemptions, credits, and deductions
- 35 ILCS 128/1-160— Distribution of receipts by the Department
- 35 ILCS 128/1-165— Exemption
- 35 ILCS 128/1-170— Notice