Illinois Compiled Statutes 35 Revenue: Article -

• Illinois Cigarette Tax Act. - 35 ILCS 130, Section 1
  For the purposes of this Act: "Brand Style" means a variety of cigarettes distinguished by the tobacco used, tar and nicotine content, flavoring used, size...
• Illinois Cigarette Tax Act. - 35 ILCS 130, Section 2
  Tax imposed; rate; collection, payment, and distribution; discount. (a) A tax is imposed upon any person engaged in business as a retailer of cigarettes in...
• Illinois Cigarette Tax Act. - 35 ILCS 130, Section 3
  Affixing tax stamp; remitting tax to the Department. Payment of the taxes imposed by Section 2 of this Act shall (except as hereinafter provided) be...
• Illinois Cigarette Tax Act. - 35 ILCS 130, Section 3-5
  Sunset of exemptions, credits, and deductions. The application of every exemption, credit, and deduction against tax imposed by this Act that becomes law after...
• Illinois Cigarette Tax Act. - 35 ILCS 130, Section 3-10
  Cigarette enforcement. (a) Prohibitions. It is unlawful for any person: (1) to sell or distribute in this State; to acquire, hold, own, possess, or transport,...
• Illinois Cigarette Tax Act. - 35 ILCS 130, Section 3-15
  (Repealed). (Source: P.A. 95-1053, eff. 1-1-10. Repealed by P.A. 96-782, eff. 1-1-10.)
• Illinois Cigarette Tax Act. - 35 ILCS 130, Section 4
  Distributor's license. No person may engage in business as a distributor of cigarettes in this State within the meaning of the first 2 definitions of...
• Illinois Cigarette Tax Act. - 35 ILCS 130, Section 4a
  If a distributor shall be convicted of the violation of any of the provisions of this Act, or if his or her license shall be...
• Illinois Cigarette Tax Act. - 35 ILCS 130, Section 4b
  (a) The Department may, in its discretion, upon application, issue permits authorizing the payment of the tax herein imposed by out-of-State cigarette manufacturers who are...
• Illinois Cigarette Tax Act. - 35 ILCS 130, Section 4c
  Secondary distributor's license. No person may engage in business as a secondary distributor of cigarettes in this State without first having obtained a license therefor...
• Illinois Cigarette Tax Act. - 35 ILCS 130, Section 4d
  Sales of cigarettes to and by retailers. In-state makers, manufacturers, and fabricators licensed as distributors under Section 4 of this Act and out-of-state makers, manufacturers,...
• Illinois Cigarette Tax Act. - 35 ILCS 130, Section 4e
  Sales of cigarettes to and by secondary distributors. In-state makers, manufacturers, and fabricators licensed as distributors under Section 4 of this Act and out-of-state makers,...
• Illinois Cigarette Tax Act. - 35 ILCS 130, Section 4f
  Manufacturer representatives. (a) No manufacturer may market cigarettes produced by the manufacturer directly to retailers in this State without first having obtained authorization from the...
• Illinois Cigarette Tax Act. - 35 ILCS 130, Section 4g
  Retailer's license. Beginning on January 1, 2016, no person may engage in business as a retailer of cigarettes in this State without first having obtained...
• Illinois Cigarette Tax Act. - 35 ILCS 130, Section 4h
  Purchases of cigarettes by licensed retailers. A person who possesses a retailer's license under Section 4g of this Act shall obtain cigarettes for sale only...
• Illinois Cigarette Tax Act. - 35 ILCS 130, Section 5
  Printing tax stamps. The Department shall adopt the design or designs of the tax stamps or alternative tax indicia and shall procure the printing...
• Illinois Cigarette Tax Act. - 35 ILCS 130, Section 6
  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 Tax Act. - 35 ILCS 130, Section 7
  The Department or any officer or employee of the Department designated, in writing, by the Director thereof, shall at its or his or her own...
• Illinois Cigarette Tax Act. - 35 ILCS 130, Section 8
  The Department may make, promulgate and enforce such reasonable rules and regulations relating to the administration and enforcement of this Act as may be deemed...
• Illinois Cigarette Tax Act. - 35 ILCS 130, Section 8a
  The Illinois Administrative Procedure Act is hereby expressly adopted and shall apply to all administrative rules and procedures of the Department of Revenue under this...
• Illinois Cigarette Tax Act. - 35 ILCS 130, Section 9
  Returns; remittance. Every distributor who is required to procure a license under this Act, but who is not a manufacturer of cigarettes in original packages...
• Illinois Cigarette Tax Act. - 35 ILCS 130, Section 9a
  Examination and correction of returns. (1) As soon as practicable after any return is filed, the Department shall examine such return and shall correct such...
• Illinois Cigarette Tax Act. - 35 ILCS 130, Section 9b
  Failure to file return; penalty; protest. In case any person who is required to file a return under this Act fails to file such return,...
• Illinois Cigarette Tax Act. - 35 ILCS 130, Section 9c
  "Transporter" means any person transporting into or within this State original packages of cigarettes that are not tax stamped as required by this Act, except:...
• Illinois Cigarette Tax Act. - 35 ILCS 130, Section 9d
  If it appears, after claim therefor filed with the Department, that an amount of tax or penalty has been paid which was not due...
• Illinois Cigarette Tax Act. - 35 ILCS 130, Section 9e
  Secondary distributors; reports. Every secondary distributor who is required to procure a license under this Act shall, on or before the 15th day of each...
• Illinois Cigarette Tax Act. - 35 ILCS 130, Section 9f
  Manufacturer representatives; reports. Every manufacturer with authority to maintain manufacturer representatives as defined by Section 4f of this Act shall, on or before the 15th...
• Illinois Cigarette Tax Act. - 35 ILCS 130, Section 10
  The Department, or any officer or employee designated in writing by the Director thereof, for the purpose of administering and enforcing the provisions of this...
• Illinois Cigarette Tax Act. - 35 ILCS 130, Section 10a
  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 Cigarette Tax Act. - 35 ILCS 130, Section 10b
  All information received by the Department from returns or reports filed under this Act, or from any investigation conducted under this Act, shall be confidential,...
• Illinois Cigarette Tax Act. - 35 ILCS 130, Section 11
  Every distributor of cigarettes, who is required to procure a license under this Act, shall keep within Illinois, at his licensed address, complete and...
• Illinois Cigarette Tax Act. - 35 ILCS 130, Section 11a
  Secondary distributors; records. Every secondary distributor of cigarettes, who is required to procure a license under this Act, shall keep within Illinois, at his licensed...
• Illinois Cigarette Tax Act. - 35 ILCS 130, Section 11b
  Manufacturer representatives; records. Every manufacturer with authority to maintain manufacturer representatives under Section 4f of this Act shall keep within Illinois, at his business address...
• Illinois Cigarette Tax Act. - 35 ILCS 130, Section 11c
  Retailers; records. Every retailer who is required to procure a license under this Act shall keep within Illinois complete and accurate records of cigarettes purchased,...
• Illinois Cigarette Tax Act. - 35 ILCS 130, Section 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...
• Illinois Cigarette Tax Act. - 35 ILCS 130, Section 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...
• Illinois Cigarette Tax Act. - 35 ILCS 130, Section 14
  Any person required by this Act to keep records of any kind whatsoever, who shall fail to keep the records so required or who...
• Illinois Cigarette Tax Act. - 35 ILCS 130, Section 15
  Any person who shall fail to safely preserve the records required by Section 11 and Section 11a of this Act for the period of three...
• Illinois Cigarette Tax Act. - 35 ILCS 130, Section 16
  All legal proceedings under this Act, whether civil or criminal, shall be instituted and prosecuted by the Attorney General or by the State's Attorney...
• Illinois Cigarette Tax Act. - 35 ILCS 130, Section 18
  Any duly authorized employee of the Department may arrest without warrant any person committing in his presence a violation of any of the provisions of...
• Illinois Cigarette Tax Act. - 35 ILCS 130, Section 18a
  After seizing any original packages of cigarettes, or cigarette vending devices, as provided in Section 18 of this Act, the Department shall hold a hearing...
• Illinois Cigarette Tax Act. - 35 ILCS 130, Section 18b
  Possession of more than 100 original packages of contraband cigarettes; penalty. With the exception of licensed distributors and transporters, as defined in Section 9c of...
• Illinois Cigarette Tax Act. - 35 ILCS 130, Section 18c
  Possession of not less than 10 and not more than 100 original packages of contraband cigarettes; penalty. With the exception of licensed distributors and transporters,...
• Illinois Cigarette Tax Act. - 35 ILCS 130, Section 20
  Whenever any peace officer of the State or any duly authorized officer or employee of the Department shall have reason to believe that any violation...
• Illinois Cigarette Tax Act. - 35 ILCS 130, Section 21
  Destruction or use of forfeited property. (a) When any original packages of cigarettes or any cigarette vending device shall have been declared forfeited to the...
• Illinois Cigarette Tax Act. - 35 ILCS 130, Section 22
  Any person who (a) falsely or fraudulently makes, forges, alters or counterfeits any stamp provided for herein, (b) causes or procures to be falsely...
• Illinois Cigarette Tax Act. - 35 ILCS 130, Section 23
  Every distributor, secondary distributor, manufacturer with authority to maintain manufacturer representatives under Section 4f of this Act and their manufacturer representatives, or other person who...
• Illinois Cigarette Tax Act. - 35 ILCS 130, Section 24
  Punishment for sale or possession of packages of contraband cigarettes. (a) Possession or sale of 100 or less packages of contraband cigarettes. With the exception...
• Illinois Cigarette Tax Act. - 35 ILCS 130, Section 25
  Any person, or any officer, agent or employee of any person, required by this Act to make, file, render, sign or verify any report or...
• Illinois Cigarette Tax Act. - 35 ILCS 130, Section 26
  Whoever acts as a distributor or secondary distributor of original packages without having a license, as required by this Act, shall be guilty of a...
• Illinois Cigarette Tax Act. - 35 ILCS 130, Section 27
  Any costs which may be assessed by the court upon the final determination of any confiscation proceedings as provided for by this Act, may...
• Illinois Cigarette Tax Act. - 35 ILCS 130, Section 28
  (Repealed). (Source: Laws 1941, vol. 1, p. 1043. Repealed by P.A. 95-1053, eff. 1-1-10.)
• Illinois Cigarette Tax Act. - 35 ILCS 130, Section 28a
  If, at the time of terminating his or her business, any licensed distributor has on hand unused stamps, the distributor or his or her legal...
• Illinois Cigarette Tax Act. - 35 ILCS 130, Section 29
  All moneys received by the Department from the one-half mill tax imposed by the Sixty-fourth General Assembly and all interest and penalties, received in connection...
• Illinois Cigarette Tax Act. - 35 ILCS 130, Section 29.5
  Rulemaking. Rulemaking authority to implement this amendatory Act of the 95th General Assembly, if any, is conditioned on the rules being adopted in accordance with...
• Illinois Cigarette Tax Act. - 35 ILCS 130, Section 30
  This Act shall be known as the "Cigarette Tax Act," and may be referred to by that designation. (Source: Laws 1945, p. 1220.)

Last modified: February 18, 2015