Act
Cigarette Use Tax Act
- 35 ILCS 135/1
- 35 ILCS 135/2— Beginning on July 1, 2019, in place of the aggregate tax rate of 99 mills previously imposed by this Act, a tax is imposed upon the privilege of using cigarettes in this State at the rate of 149 mills per cigarette so used
- 35 ILCS 135/3— Stamp payment
- 35 ILCS 135/3-5— Sunset of exemptions, credits, and deductions
- 35 ILCS 135/3-10— Cigarette enforcement
- 35 ILCS 135/3-15— (Repealed)
- 35 ILCS 135/4— Distributor's license
- 35 ILCS 135/4b— Secondary distributor's license
- 35 ILCS 135/4d— Sales of cigarettes to and by retailers
- 35 ILCS 135/4e— Sales of cigarettes to and by secondary distributors
- 35 ILCS 135/5
- 35 ILCS 135/6— Revocation, cancellation, or suspension of license
- 35 ILCS 135/7— Distributor's permits
- 35 ILCS 135/7a— Discretionary secondary distributor's license
- 35 ILCS 135/8— Evidence that cigarettes were sold by any person for delivery to a person residing or engaged in business in this State shall be prima facie evidence that such cigarettes were sold for use in this State
- 35 ILCS 135/8a— Contraband cigarettes
- 35 ILCS 135/9
- 35 ILCS 135/10
- 35 ILCS 135/11— Return by distributor or manufacturer
- 35 ILCS 135/11a— Secondary distributors; reports
- 35 ILCS 135/12— Declaration of possession of cigarettes on which tax not paid
- 35 ILCS 135/13— Examination and correction of return
- 35 ILCS 135/13a— Failure to file return
- 35 ILCS 135/14
- 35 ILCS 135/14a
- 35 ILCS 135/15
- 35 ILCS 135/15a— Secondary distributors; records
- 35 ILCS 135/16
- 35 ILCS 135/17
- 35 ILCS 135/18
- 35 ILCS 135/19
- 35 ILCS 135/20
- 35 ILCS 135/21— 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 135/21a
- 35 ILCS 135/22— Any person required by this Act to maintain or 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 135/23
- 35 ILCS 135/23a— Failure to keep or produce books and records
- 35 ILCS 135/24
- 35 ILCS 135/25
- 35 ILCS 135/25a— Possession of more than 100 original packages of contraband cigarettes; penalty
- 35 ILCS 135/25b— Possession of not less than 10 and not more than 100 original packages not tax stamped or improperly tax stamped; penalty
- 35 ILCS 135/25c— Cigarette package sizes; sale of individual or loose cigarettes prohibited
- 35 ILCS 135/26
- 35 ILCS 135/27— Destruction or use of forfeited property
- 35 ILCS 135/28
- 35 ILCS 135/29
- 35 ILCS 135/30— Punishment for sale or possession of unstamped packages of cigarettes, other than by a licensed distributor or transporter
- 35 ILCS 135/31
- 35 ILCS 135/32— 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 135/33
- 35 ILCS 135/34— It is unlawful for a person to act in this State as the agent or representative of a distributor who does not maintain a place of business in this State unless such distributor is the holder of a permit issued pursuant to Section 7 of this Act
- 35 ILCS 135/35— Distribution of receipts
- 35 ILCS 135/35.5— Rulemaking
- 35 ILCS 135/36
- 35 ILCS 135/37