Cigarette Machine Operators' Occupation Tax Act

Sections covered

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