Illinois Compiled Statutes 35 Revenue: Article -

• Illinois Cigarette Use Tax Act. - 35 ILCS 135, Section 1
  For the purpose of this Act, unless otherwise required by the context: "Use" means the exercise by any person of any right or power over...
• Illinois Cigarette Use Tax Act. - 35 ILCS 135, Section 2
  A tax is imposed upon the privilege of using cigarettes in this State, at the rate of 6 mills per cigarette so used. On and...
• Illinois Cigarette Use Tax Act. - 35 ILCS 135, Section 3
  Stamp payment. The tax hereby imposed shall be collected by a distributor maintaining a place of business in this State or a distributor authorized by...
• Illinois Cigarette Use Tax Act. - 35 ILCS 135, 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 Use Tax Act. - 35 ILCS 135, 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 Use Tax Act. - 35 ILCS 135, 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  (Repealed).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 Repealed by P.A. 96-782, eff. 1-1-10.)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 Use Tax Act. - 35 ILCS 135, Section 4
  Distributor's license. A distributor maintaining a place of business in this State, if required to procure a license or allowed to obtain a permit as...
• Illinois Cigarette Use Tax Act. - 35 ILCS 135, Section 4b
  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 Use Tax Act. - 35 ILCS 135, Section 4d
  Sales of cigarettes to and by retailers. In-state makers, manufacturers, or fabricators licensed as distributors under Section 4 of this Act and out-of-state makers, manufacturers,...
• Illinois Cigarette Use Tax Act. - 35 ILCS 135, 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 Use Tax Act. - 35 ILCS 135, Section 5
  If a distributor shall be convicted of the violation of this Act, or if his or her license shall be revoked and no review is...
• Illinois Cigarette Use Tax Act. - 35 ILCS 135, 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 Use Tax Act. - 35 ILCS 135, Section 7
  Distributor's permits. (a) The Department may, in its discretion, upon application, issue permits authorizing the collection of the tax herein imposed by those out-of-State cigarette...
• Illinois Cigarette Use Tax Act. - 35 ILCS 135, Section 7a
  Discretionary secondary distributor's license. The Department may, in its discretion, upon application, issue a secondary distributor's license to persons who are not required to be...
• Illinois Cigarette Use Tax Act. - 35 ILCS 135, Section 8
  Evidence that cigarettes were sold by any person for delivery to a person residing or engaged in business in this State shall be prima...
• Illinois Cigarette Use Tax Act. - 35 ILCS 135, Section 9
  It shall be unlawful for any distributor or secondary distributor to advertise or hold out or state to the public or to any purchaser, consumer...
• Illinois Cigarette Use Tax Act. - 35 ILCS 135, Section 10
  The tax herein required to be collected by any distributor shall constitute a debt owed by the distributor to this State, except when such...
• Illinois Cigarette Use Tax Act. - 35 ILCS 135, Section 11
  Return by distributor or manufacturer. Every distributor, who is required or authorized to collect tax under this Act, but who is not a manufacturer...
• Illinois Cigarette Use Tax Act. - 35 ILCS 135, Section 11a
  Secondary distributors; reports. Every secondary distributor who is required to procure, or is authorized to procure, a license under this Act shall, on or before...
• Illinois Cigarette Use Tax Act. - 35 ILCS 135, Section 12
  Declaration of possession of cigarettes on which tax not paid. (a) When cigarettes are acquired for use in this State by a person (including a...
• Illinois Cigarette Use Tax Act. - 35 ILCS 135, Section 13
  Examination and correction of return. As soon as practicable after any return is filed, the Department shall examine such return and shall correct such return...
• Illinois Cigarette Use Tax Act. - 35 ILCS 135, Section 13a
  Failure to file return. In case any person who is required to file a return under this Act fails to file such return, the Department...
• Illinois Cigarette Use Tax Act. - 35 ILCS 135, Section 14
  In case of failure to pay the tax, or any portion thereof, or any penalty provided for in this Act, when due, the Department...
• Illinois Cigarette Use Tax Act. - 35 ILCS 135, Section 14a
  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 Use Tax Act. - 35 ILCS 135, Section 15
  Every distributor required or authorized to collect taxes imposed by this Act and every person using, in this State, cigarettes purchased on or after...
• Illinois Cigarette Use Tax Act. - 35 ILCS 135, Section 15a
  Secondary distributors; records. Every secondary distributor of cigarettes who is required to procure, or is allowed to procure, a license under this Act, shall keep...
• Illinois Cigarette Use Tax Act. - 35 ILCS 135, Section 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...
• Illinois Cigarette Use Tax Act. - 35 ILCS 135, Section 17
  For the purpose of administering and enforcing the provisions of this Act, the Department, or any officer or employee of the Department designated, in writing,...
• Illinois Cigarette Use Tax Act. - 35 ILCS 135, Section 18
  The Department or any officer or employee of the Department designated, in writing, by the Director thereof, shall at its or his or her...
• Illinois Cigarette Use Tax Act. - 35 ILCS 135, Section 19
  No person shall be excused from testifying or from producing any books, papers, records, documents or memoranda in any investigation or upon any hearing,...
• Illinois Cigarette Use Tax Act. - 35 ILCS 135, Section 20
  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 Use Tax Act. - 35 ILCS 135, Section 21
  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 Use Tax Act. - 35 ILCS 135, Section 21a
  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 Use Tax Act. - 35 ILCS 135, Section 22
  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 Use Tax Act. - 35 ILCS 135, Section 23
  Any person who shall fail to safely preserve the records required by Section 15 and Section 15a of this Act for the period of three...
• Illinois Cigarette Use Tax Act. - 35 ILCS 135, Section 24
  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 Use Tax Act. - 35 ILCS 135, Section 25
  After seizing any original packages of cigarettes, or cigarette vending devices, as provided in Section 24 of this Act, the Department shall hold a hearing...
• Illinois Cigarette Use Tax Act. - 35 ILCS 135, Section 25a
  Possession of more than 100 original packages of contraband cigarettes; penalty. With the exception of licensed distributors or transporters, as defined in Section 9c of...
• Illinois Cigarette Use Tax Act. - 35 ILCS 135, Section 25b
  Possession of not less than 10 and not more than 100 original packages not tax stamped or improperly tax stamped; penalty. With the exception of...
• Illinois Cigarette Use Tax Act. - 35 ILCS 135, Section 26
  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 Use Tax Act. - 35 ILCS 135, Section 27
  Destruction or use of forfeited property. When any original packages of cigarettes or any cigarette vending device shall have been declared forfeited to the State...
• Illinois Cigarette Use Tax Act. - 35 ILCS 135, Section 28
  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 Use Tax Act. - 35 ILCS 135, Section 29
  Every distributor, secondary distributor, or other person who shall knowingly and wilfully sell or offer for sale any original package, as defined in this Act,...
• Illinois Cigarette Use Tax Act. - 35 ILCS 135, Section 30
  Punishment for sale or possession of unstamped packages of cigarettes, other than by a licensed distributor or transporter. (a) Possession or sale of more than...
• Illinois Cigarette Use Tax Act. - 35 ILCS 135, Section 31
  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 Use Tax Act. - 35 ILCS 135, Section 32
  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 Use Tax Act. - 35 ILCS 135, Section 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...
• Illinois Cigarette Use Tax Act. - 35 ILCS 135, Section 34
  It is unlawful for a person to act in this State as the agent or representative of a distributor who does not maintain a...
• Illinois Cigarette Use Tax Act. - 35 ILCS 135, Section 35
  Distribution of receipts. All moneys received by the Department under this Act shall be distributed as provided in subsection (a) of Section 2 of...
• Illinois Cigarette Use Tax Act. - 35 ILCS 135, Section 35.5
  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 Use Tax Act. - 35 ILCS 135, Section 36
  This Act shall be known and may be cited as the "Cigarette Use Tax Act." (Source: Laws 1951, p. 1380.)
• Illinois Cigarette Use Tax Act. - 35 ILCS 135, Section 37
  If any clause, sentence, Section, provision or part of this Act or the application thereof to any person or circumstance shall be adjudged to...

Last modified: February 18, 2015