Illinois Compiled Statutes 35 ILCS 520 Cannabis and Controlled Substances Tax Act. Section 2

    (35 ILCS 520/2) (from Ch. 120, par. 2152)

    Sec. 2. As used in this Act:

    "Cannabis" has the same meaning specified in Section 3 of the Cannabis Control Act.

    "Controlled Substance" means a drug, substance, or immediate precursor specified in Article II of the Illinois Controlled Substances Act and includes counterfeit substance as defined in Section 102 of the Illinois Controlled Substances Act.

    "Person" means any individual, corporation, limited liability company, government or governmental subdivision or agency, business trust, estate, trust, partnership or association, or any other entity.

    "Department" means the Department of Revenue.

    "Director" means the Director of the Department of Revenue.

    "Dealer" means a person who in violation of the Illinois Controlled Substances Act or the Cannabis Control Act manufactures, produces, ships, transports, imports, sells or transfers or possesses with intent to deliver to another person more than 30 grams of cannabis or more than 5 grams of any controlled substance or 5 or more dosage units of a controlled substance.

(Source: P.A. 88-480.)

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Last modified: February 18, 2015