Illinois Compiled Statutes 35 Revenue: Article -

• Illinois Home Rule Cigarette Tax Restriction Act. - 35 ILCS 140, Section 0.01
  This Article may be cited as the Home Rule Cigarette Tax Restriction Act. (Source: P.A. 86-1324.)
• Illinois Home Rule Cigarette Tax Restriction Act. - 35 ILCS 140, Section 1
  If any home rule unit imposes a tax based upon the selling price of cigarettes, such selling price shall, on and after December 1,...

Last modified: February 18, 2015