Illinois Compiled Statutes 35 ILCS 130 Cigarette Tax Act. Section 13

    (35 ILCS 130/13) (from Ch. 120, par. 453.13)

    Sec. 13. Whenever any original package of cigarettes is found in the place of business or in the possession of any person who is not a licensed distributor under this Act without proper stamps affixed thereto, or an authorized substitute therefor imprinted thereon, underneath the sealed transparent wrapper of such original package, as required by this Act, the prima facie presumption shall arise that such original package of cigarettes is kept therein or is held by such person in violation of the provisions of this Act.

(Source: Laws 1953, p. 255.)

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Last modified: February 18, 2015