Act
Cigarette Tax Act
- 35 ILCS 130/1— For the purposes of this Act: "Brand Style" means a variety of cigarettes distinguished by the tobacco used, tar and nicotine content, flavoring used, size of the cigarette, filtration on the cigarette or packaging
- 35 ILCS 130/2— Tax imposed; rate; collection, payment, and distribution; discount
- 35 ILCS 130/3— Affixing tax stamp; remitting tax to the Department
- 35 ILCS 130/3-5— Sunset of exemptions, credits, and deductions
- 35 ILCS 130/3-10— Cigarette enforcement
- 35 ILCS 130/3-15— (Repealed)
- 35 ILCS 130/4— Distributor's license
- 35 ILCS 130/4a
- 35 ILCS 130/4b
- 35 ILCS 130/4c— Secondary distributor's license
- 35 ILCS 130/4d— Sales of cigarettes to and by retailers
- 35 ILCS 130/4e— Sales of cigarettes to and by secondary distributors
- 35 ILCS 130/4f— Manufacturer representatives
- 35 ILCS 130/4g— Retailer's license
- 35 ILCS 130/4h— Purchases of cigarettes by licensed retailers
- 35 ILCS 130/4i— Applicant convictions
- 35 ILCS 130/5— Printing tax stamps
- 35 ILCS 130/6— Revocation, cancellation, or suspension of license
- 35 ILCS 130/7
- 35 ILCS 130/8— The Department may make, promulgate and enforce such reasonable rules and regulations relating to the administration and enforcement of this Act as may be deemed expedient
- 35 ILCS 130/8a
- 35 ILCS 130/9— Returns; remittance
- 35 ILCS 130/9a— Examination and correction of returns
- 35 ILCS 130/9b— Failure to file return; penalty; protest
- 35 ILCS 130/9c
- 35 ILCS 130/9d
- 35 ILCS 130/9e— Secondary distributors; reports
- 35 ILCS 130/9f— Manufacturer representatives; reports
- 35 ILCS 130/10
- 35 ILCS 130/10a
- 35 ILCS 130/10b
- 35 ILCS 130/11
- 35 ILCS 130/11a— Secondary distributors; records
- 35 ILCS 130/11b— Manufacturer representatives; records
- 35 ILCS 130/11c— Retailers; records
- 35 ILCS 130/12
- 35 ILCS 130/13
- 35 ILCS 130/13a— Contraband cigarettes
- 35 ILCS 130/14— Any person required by this Act to keep records of any kind whatsoever, who shall fail to keep the records so required or who shall falsify such records, shall be guilty of a Class 4 felony
- 35 ILCS 130/15
- 35 ILCS 130/15a— Failure to keep or produce books and records
- 35 ILCS 130/16— All legal proceedings under this Act, whether civil or criminal, shall be instituted and prosecuted by the Attorney General or by the State's Attorney for the county in which an offense under this Act is committed, and all civil actions may be brought in the name of the Department of Revenue
- 35 ILCS 130/18
- 35 ILCS 130/18a
- 35 ILCS 130/18b— Possession of more than 100 original packages of contraband cigarettes; penalty
- 35 ILCS 130/18c— Possession of not less than 10 and not more than 100 original packages of contraband cigarettes; penalty
- 35 ILCS 130/18d— Cigarette package sizes; sale of individual or loose cigarettes prohibited
- 35 ILCS 130/20
- 35 ILCS 130/21— Destruction or use of forfeited property
- 35 ILCS 130/22
- 35 ILCS 130/23
- 35 ILCS 130/24— Punishment for sale or possession of packages of contraband cigarettes
- 35 ILCS 130/25
- 35 ILCS 130/26— Whoever acts as a distributor, secondary distributor, retailer, or manufacturer representative of original packages without having a license, as required by this Act, shall be guilty of a Class 4 felony
- 35 ILCS 130/27— Any costs which may be assessed by the court upon the final determination of any confiscation proceedings as provided for by this Act, may be paid by the Department out of any appropriations provided by the legislature for operating expenses of the Department
- 35 ILCS 130/28— (Repealed)
- 35 ILCS 130/28a— If, at the time of terminating his or her business, any licensed distributor has on hand unused stamps, the distributor or his or her legal representative may, after Department approval, transfer or sell those unused stamps to another distributor licensed under this Act
- 35 ILCS 130/29— (Repealed)
- 35 ILCS 130/29.5— Rulemaking
- 35 ILCS 130/30— This Act shall be known as the "Cigarette Tax Act," and may be referred to by that designation