Illinois Compiled Statutes 35 ILCS 130 Cigarette Tax Act. Section 12

    (35 ILCS 130/12) (from Ch. 120, par. 453.12)

    Sec. 12. Every distributor or secondary distributor who is required to procure a license under this Act and who purchases cigarettes for shipment into Illinois from a point outside this State shall procure invoices in duplicate covering each such shipment, and shall furnish one copy of each such invoice to the Department at the time of filing a return or a report required by this Act.

(Source: P.A. 96-1027, eff. 7-12-10.)

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Last modified: February 18, 2015