Illinois Compiled Statutes 235 Liquor: Article VIII - Taxation Of Liquor

• Illinois Liquor Control Act of 1934. - 235 ILCS 5, Section 8-1
  A tax is imposed upon the privilege of engaging in business as a manufacturer or as an importing distributor of alcoholic liquor other than beer...
• Illinois Liquor Control Act of 1934. - 235 ILCS 5, Section 8-2
  It is the duty of each manufacturer with respect to alcoholic liquor produced or imported by such manufacturer, or purchased tax-free by such manufacturer from...
• Illinois Liquor Control Act of 1934. - 235 ILCS 5, Section 8-3
  If it appears, after claim therefor filed with the Department, that an amount of tax or penalty or interest has been paid which was...
• Illinois Liquor Control Act of 1934. - 235 ILCS 5, Section 8-4
  If a person fails to file a return as required by this Article, or having filed an incorrect or insufficient return, fails to file...
• Illinois Liquor Control Act of 1934. - 235 ILCS 5, Section 8-5
  As soon as practicable after any return is filed, the Department shall examine such return and shall correct such return according to its best...
• Illinois Liquor Control Act of 1934. - 235 ILCS 5, Section 8-6
  The Department, or any officer or employee designated in writing by the Director thereof, for the purpose of administering and enforcing the provisions of...
• Illinois Liquor Control Act of 1934. - 235 ILCS 5, Section 8-7
  All hearings provided for in Section 8-5 of this Act shall be held in the county wherein the licensee has his principal place of...
• Illinois Liquor Control Act of 1934. - 235 ILCS 5, Section 8-8
  No person shall be excused from testifying or from producing any books, papers, records or memoranda in any investigation or upon any hearing, when...
• Illinois Liquor Control Act of 1934. - 235 ILCS 5, Section 8-9
  Tax information; confidentiality. All information received by the Department from returns filed under this Act, or from any investigation conducted under this Act, shall be...
• Illinois Liquor Control Act of 1934. - 235 ILCS 5, Section 8-10
  It is the duty of each manufacturer, importing distributor and foreign importer to keep, at his licensed address or place of business, complete and accurate...
• Illinois Liquor Control Act of 1934. - 235 ILCS 5, Section 8-11
  Every person licensed as a non-beverage user hereunder shall keep books and records which shall be available to investigators and/or auditors of the Department...
• Illinois Liquor Control Act of 1934. - 235 ILCS 5, Section 8-12
  It shall be the duty of every railroad company, express company, common or contract carrier, and of every person, firm or corporation that shall...
• Illinois Liquor Control Act of 1934. - 235 ILCS 5, Section 8-13
  The Department of Revenue may make such reasonable rules and regulations as may be deemed necessary for the administration of the duties vested in...
• Illinois Liquor Control Act of 1934. - 235 ILCS 5, Section 8-14
  All of the provisions of Sections 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i and 5j of the Retailers' Occupation Tax Act and...

Last modified: February 18, 2015