Illinois Compiled Statutes 35 ILCS 135 Cigarette Use Tax Act. Section 33

    (35 ILCS 135/33) (from Ch. 120, par. 453.63)

    Sec. 33. Where, at the time of terminating his business as distributor in this State any distributor has on hand unused stamps, he or his legal representative may transfer or sell said unused stamps to some other licensed distributor; provided that at least twenty-four (24) hours prior to such transfer or sale such distributor or his legal representative shall report to the Department in writing an intention to so sell or transfer said stamps and the name and address of the distributor to whom such sale or transfer is to be made, together with the total of the face amount of each denomination of stamps to be so sold or transferred.

(Source: Laws 1951, p. 1380.)

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Last modified: February 18, 2015