35 ILCS 128/ – An Act concerning revenue. | Midpage

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Illinois Compiled Statutes

128

35 ILCS 128/

An Act concerning revenue.

1-1Short title 1-10Tax imposed 1-100Arrest and seizure 1-105Hearings regarding seized cigarettes and cigarette machines 1-110Filing of a complaint 1-115False or fraudulent reports 1-120Possession of more than 200 contraband cigarettes; penalty 1-125Possession of not less than 20 and not more than 200 contraband cigarettes; penalty 1-130Punishment for sale or possession of contraband cigarettes 1-135Unlawful operation of cigarette machines 1-140Failure to keep records; penalty 1-145Failure to preserve records; penalty 1-15Cigarette machine operator license 1-150Forfeit of bond 1-155Sunset of exemptions, credits, and deductions 1-160Distribution of receipts by the Department 1-165Exemption 1-170Notice 1-20Revocation, cancellation, or suspension of license 1-25Restriction on tobacco used in cigarette machines 1-30Cigarette tubes used in cigarette machines 1-35Cigarette machine operators; sale of cigarettes 1-40Returns 1-45Examination and correction of returns 1-5Definitions 1-50Failure to file return or pay tax; penalty; protest 1-55Claims; credit memorandum or refunds 1-60Investigations and hearings 1-65Testimony and production of documents; immunity 1-70Confidentiality; official purposes 1-75Records 1-80Subpoenas and witnesses; depositions 1-85Regulations and rules; notice; hearings 1-90The Illinois Administrative Procedure Act 1-95Legal proceedings 90Applicability 95No acceleration or delay 97Severability 99Effective date