35 ILCS 130/ – Cigarette Tax Act | Midpage

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Illinois Compiled Statutes

130

35 ILCS 130/

Cigarette Tax Act

135 Ilcs 130/1 1035 Ilcs 130/10 10a35 ILCS 130/10a 10b35 ILCS 130/10b 1135 Ilcs 130/11 11aSecondary distributors; records 11bManufacturer representatives; records 11cRetailers; records 1235 Ilcs 130/12 1335 Ilcs 130/13 13aContraband cigarettes 1435 Ilcs 130/14 1535 Ilcs 130/15 15aFailure to keep or produce books and records 1635 Ilcs 130/16 1835 Ilcs 130/18 18a35 ILCS 130/18a 18bPossession of more than 100 original packages of contraband cigarettes; penalty 18cPossession of not less than 10 and not more than 100 original packages of contraband cigarettes; penalty 18dCigarette package sizes; sale of individual or loose cigarettes prohibited 2Tax imposed; rate; collection, payment, and distribution; discount 2035 Ilcs 130/20 21Destruction or use of forfeited property 2235 Ilcs 130/22 2335 Ilcs 130/23 24Punishment for sale or possession of packages of contraband cigarettes 2535 Ilcs 130/25 2635 Ilcs 130/26 2735 Ilcs 130/27 2835 Ilcs 130/28 28a35 ILCS 130/28a 29.5Rulemaking 2935 Ilcs 130/29 3-10Cigarette enforcement 3-1535 Ilcs 130/3-15 3-5Sunset of exemptions, credits, and deductions 3Affixing tax stamp; remitting tax to the Department 3035 Ilcs 130/30 4Distributor's license 4a35 ILCS 130/4a 4b35 ILCS 130/4b 4cSecondary distributor's license 4dSales of cigarettes to and by retailers 4eSales of cigarettes to and by secondary distributors 4fManufacturer representatives 4gRetailer's license 4hPurchases of cigarettes by licensed retailers 4iApplicant convictions 5Printing tax stamps 6Revocation, cancellation, or suspension of license 735 Ilcs 130/7 835 Ilcs 130/8 8a35 ILCS 130/8a 9Returns; remittance 9aExamination and correction of returns 9bFailure to file return; penalty; protest 9c35 ILCS 130/9c 9d35 ILCS 130/9d 9eSecondary distributors; reports 9fManufacturer representatives; reports