Illinois Compiled Statutes 35 Revenue: Article 1 - Cigarette Machine Operators' Occupation Tax Act

• Illinois Cigarette Machine Operators' Occupation Tax Act. - 35 ILCS 128, Section 1-1
  Short title. This Act may be cited as the Cigarette Machine Operators' Occupation Tax Act. (Source: P.A. 97-688, eff. 6-14-12.)
• Illinois Cigarette Machine Operators' Occupation Tax Act. - 35 ILCS 128, Section 1-5
  Definitions. As used in this Act: "Business" means any trade, occupation, activity or enterprise engaged in for the purpose of selling cigarettes in this State....
• Illinois Cigarette Machine Operators' Occupation Tax Act. - 35 ILCS 128, Section 1-10
  Tax imposed. (a) Beginning August 1, 2012, a tax is imposed upon all persons engaged in the business of operating a cigarette machine. The tax...
• Illinois Cigarette Machine Operators' Occupation Tax Act. - 35 ILCS 128, Section 1-15
  Cigarette machine operator license. No person may engage in the business of operating a cigarette machine in this State on or after August 1, 2012...
• Illinois Cigarette Machine Operators' Occupation Tax Act. - 35 ILCS 128, Section 1-20
  Revocation, cancellation, or suspension of license. The Department may, after notice and hearing as provided for by this Act, revoke, cancel, or suspend the license...
• Illinois Cigarette Machine Operators' Occupation Tax Act. - 35 ILCS 128, Section 1-25
  Restriction on tobacco used in cigarette machines. (a) Only roll-your-own tobacco products of a brand family and manufacturer identified on the State of Illinois Directory...
• Illinois Cigarette Machine Operators' Occupation Tax Act. - 35 ILCS 128, Section 1-30
  Cigarette tubes used in cigarette machines. (a) All cigarette tubes used in cigarette machines in the possession of cigarette machine operators licensed under Section 1-15...
• Illinois Cigarette Machine Operators' Occupation Tax Act. - 35 ILCS 128, Section 1-35
  Cigarette machine operators; sale of cigarettes. (a) The cigarette machine operator is responsible for complying with all State and federal laws and regulations regarding packaging...
• Illinois Cigarette Machine Operators' Occupation Tax Act. - 35 ILCS 128, Section 1-40
  Returns. (a) Cigarette machine operators shall file a return and remit the tax imposed by Section 1-10 by the 15th day of each month covering...
• Illinois Cigarette Machine Operators' Occupation Tax Act. - 35 ILCS 128, Section 1-45
  Examination and correction of returns. (a) As soon as practicable after any return is filed, the Department shall examine that return and shall correct the...
• Illinois Cigarette Machine Operators' Occupation Tax Act. - 35 ILCS 128, Section 1-50
  Failure to file return or pay tax; penalty; protest. In case any person who is required to file a return under this Act fails to...
• Illinois Cigarette Machine Operators' Occupation Tax Act. - 35 ILCS 128, Section 1-55
  Claims; credit memorandum or refunds. If it appears, after claim is filed with the Department, that an amount of tax or penalty has been paid...
• Illinois Cigarette Machine Operators' Occupation Tax Act. - 35 ILCS 128, Section 1-60
  Investigations and hearings. The Department, or any officer or employee designated in writing by the Director thereof, for the purpose of administering and enforcing the...
• Illinois Cigarette Machine Operators' Occupation Tax Act. - 35 ILCS 128, Section 1-65
  Testimony and production of documents; immunity. No person shall be excused from testifying or from producing any books, papers, records, or memoranda in any investigation...
• Illinois Cigarette Machine Operators' Occupation Tax Act. - 35 ILCS 128, Section 1-70
  Confidentiality; official purposes. All information received by the Department from returns or reports filed under this Act, or from any investigation conducted under this Act,...
• Illinois Cigarette Machine Operators' Occupation Tax Act. - 35 ILCS 128, Section 1-75
  Records. Every cigarette machine operator who is required to procure a license under this Act shall keep within Illinois, at his licensed address: complete and...
• Illinois Cigarette Machine Operators' Occupation Tax Act. - 35 ILCS 128, Section 1-80
  Subpoenas and witnesses; depositions. The Department, or any officer or employee of the Department designated in writing by the Director, shall, at its, his, or...
• Illinois Cigarette Machine Operators' Occupation Tax Act. - 35 ILCS 128, Section 1-85
  Regulations and rules; notice; hearings. The Department may adopt and enforce such reasonable rules and regulations relating to the administration and enforcement of this Act...
• Illinois Cigarette Machine Operators' Occupation Tax Act. - 35 ILCS 128, Section 1-90
  The Illinois Administrative Procedure Act. The Illinois Administrative Procedure Act is hereby expressly adopted and shall apply to all administrative rules and procedures of the...
• Illinois Cigarette Machine Operators' Occupation Tax Act. - 35 ILCS 128, Section 1-95
  Legal proceedings. All legal proceedings under this Act, whether civil or criminal, shall be instituted and prosecuted by the Attorney General or by the State's...
• Illinois Cigarette Machine Operators' Occupation Tax Act. - 35 ILCS 128, Section 1-100
  Arrest and seizure. Any duly authorized employee of the Department: may arrest without warrant any person committing in his presence a violation of any of...
• Illinois Cigarette Machine Operators' Occupation Tax Act. - 35 ILCS 128, Section 1-105
  Hearings regarding seized cigarettes and cigarette machines. After seizing any cigarettes or cigarette machines, as provided in Section 1-100 of this Act, the Department shall...
• Illinois Cigarette Machine Operators' Occupation Tax Act. - 35 ILCS 128, Section 1-110
  Filing of a complaint. Whenever any peace officer of the State or any duly authorized officer or employee of the Department shall have reason to...
• Illinois Cigarette Machine Operators' Occupation Tax Act. - 35 ILCS 128, Section 1-115
  False or fraudulent reports. Any person required by this Act to make, file, render, sign, or verify any report or return, or any officer, agent,...
• Illinois Cigarette Machine Operators' Occupation Tax Act. - 35 ILCS 128, Section 1-120
  Possession of more than 200 contraband cigarettes; penalty. Any person possessing more than 200 contraband cigarettes is liable to pay, to the Department, for deposit...
• Illinois Cigarette Machine Operators' Occupation Tax Act. - 35 ILCS 128, Section 1-125
  Possession of not less than 20 and not more than 200 contraband cigarettes; penalty. Any person possessing not less than 20 and not more than...
• Illinois Cigarette Machine Operators' Occupation Tax Act. - 35 ILCS 128, Section 1-130
  Punishment for sale or possession of contraband cigarettes. (a) Possession or sale of 200 or less contraband cigarettes. Any person who has in his or...
• Illinois Cigarette Machine Operators' Occupation Tax Act. - 35 ILCS 128, Section 1-135
  Unlawful operation of cigarette machines. Whoever operates a cigarette machine without a license is guilty of a Class 4 felony. Notwithstanding this Section, and any...
• Illinois Cigarette Machine Operators' Occupation Tax Act. - 35 ILCS 128, Section 1-140
  Failure to keep records; penalty. Any person required by this Act to keep records of any kind, who fails to keep the required records or...
• Illinois Cigarette Machine Operators' Occupation Tax Act. - 35 ILCS 128, Section 1-145
  Failure to preserve records; penalty. Any person who fails to safely preserve the records required by Section 1-75 of this Act for the period of...
• Illinois Cigarette Machine Operators' Occupation Tax Act. - 35 ILCS 128, Section 1-150
  Forfeit of bond. If a cigarette machine operator is convicted of the violation of any of the provisions of this Act, or if his or...
• Illinois Cigarette Machine Operators' Occupation Tax Act. - 35 ILCS 128, Section 1-155
  Sunset of exemptions, credits, and deductions. The application of every exemption, credit, and deduction against tax imposed by this Act that becomes law after the...
• Illinois Cigarette Machine Operators' Occupation Tax Act. - 35 ILCS 128, Section 1-160
  Distribution of receipts by the Department. All moneys received by the Department under this Act shall be deposited into the Healthcare Provider Relief Fund. (Source:...
• Illinois Cigarette Machine Operators' Occupation Tax Act. - 35 ILCS 128, Section 1-165
  Exemption. Persons who are not operating cigarette machines as defined in this Act and are engaged in the business of renting, leasing or selling cigarette...
• Illinois Cigarette Machine Operators' Occupation Tax Act. - 35 ILCS 128, Section 1-170
  Notice. Any person who distributes or offers for sale or rent a cigarette machine in this State shall provide notice to any potential purchaser, lessee,...

Last modified: February 18, 2015