Illinois Compiled Statutes 35 ILCS 135 Cigarette Use Tax Act. Section 16

    (35 ILCS 135/16) (from Ch. 120, par. 453.46)

    Sec. 16. Every person who purchases cigarettes for shipment into Illinois from a point outside this State, and who is required to file a return or report with the Department with respect to such cigarettes, 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 the return or report required by this Act.

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

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Last modified: February 18, 2015