35 ILCS 135/ – Cigarette Use Tax Act | Midpage

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Illinois Compiled Statutes

135

35 ILCS 135/

Cigarette Use Tax Act

135 Ilcs 135/1 1035 Ilcs 135/10 11Return by distributor or manufacturer 11aSecondary distributors; reports 12Declaration of possession of cigarettes on which tax not paid 13Examination and correction of return 13aFailure to file return 1435 Ilcs 135/14 14a35 ILCS 135/14a 1535 Ilcs 135/15 15aSecondary distributors; records 1635 Ilcs 135/16 1735 Ilcs 135/17 1835 Ilcs 135/18 1935 Ilcs 135/19 235 Ilcs 135/2 2035 Ilcs 135/20 2135 Ilcs 135/21 21a35 ILCS 135/21a 2235 Ilcs 135/22 2335 Ilcs 135/23 23aFailure to keep or produce books and records 2435 Ilcs 135/24 2535 Ilcs 135/25 25aPossession of more than 100 original packages of contraband cigarettes; penalty 25bPossession of not less than 10 and not more than 100 original packages not tax stamped or improperly tax stamped; penalty 25cCigarette package sizes; sale of individual or loose cigarettes prohibited 2635 Ilcs 135/26 27Destruction or use of forfeited property 2835 Ilcs 135/28 2935 Ilcs 135/29 3-10Cigarette enforcement 3-1535 Ilcs 135/3-15 3-5Sunset of exemptions, credits, and deductions 3Stamp payment 30Punishment for sale or possession of unstamped packages of cigarettes, other than by a licensed distributor or transporter 3135 Ilcs 135/31 3235 Ilcs 135/32 3335 Ilcs 135/33 3435 Ilcs 135/34 35.5Rulemaking 35Distribution of receipts 3635 Ilcs 135/36 3735 Ilcs 135/37 4Distributor's license 4bSecondary distributor's license 4dSales of cigarettes to and by retailers 4eSales of cigarettes to and by secondary distributors 535 Ilcs 135/5 6Revocation, cancellation, or suspension of license 7Distributor's permits 7aDiscretionary secondary distributor's license 835 Ilcs 135/8 8aContraband cigarettes 935 Ilcs 135/9