Act 130 - CIGARETTE TAX ACT
- Section 35 ILCS 130/1 - Definitions
- Section 35 ILCS 130/2 - Tax imposed; rate; collection, payment, and distribution; discount
- Section 35 ILCS 130/3 - Affixing tax stamp; remitting tax to the Department
- Section 35 ILCS 130/3-5 - Sunset of exemptions, credits, and deductions
- Section 35 ILCS 130/3-10 - Cigarette enforcement
- Section 35 ILCS 130/3-15 - [Repealed]
- Section 35 ILCS 130/4 - Distributor's license
- Section 35 ILCS 130/4a - Licensee convicted of violation
- Section 35 ILCS 130/4b - Permits authorizing tax payment by out-of-state cigarette manufacturers
- Section 35 ILCS 130/4c - Secondary Distributor's License
- Section 35 ILCS 130/4d - Sales of Cigarettes to and by Retailers
- Section 35 ILCS 130/4e - Sales of Cigarettes to and by Secondary Distributors
- Section 35 ILCS 130/4f - Manufacturer representatives
- Section 35 ILCS 130/4g - Retailer's license
- Section 35 ILCS 130/4h - Purchases of cigarettes by licensed retailers
- Section 35 ILCS 130/4i - Applicant convictions
- Section 35 ILCS 130/5 - Printing tax stamps
- Section 35 ILCS 130/6 - Revocation, cancellation, or suspension of license
- Section 35 ILCS 130/7 - Issuing of subpoenas
- Section 35 ILCS 130/8 - Enforcement of rules and regulations
- Section 35 ILCS 130/8a - Applicability of Illinois Administrative Procedure Act
- Section 35 ILCS 130/9 - Returns; remittance
- Section 35 ILCS 130/9a - Examination and correction of returns
- Section 35 ILCS 130/9b - Failure to file return; penalty; protest
- Section 35 ILCS 130/9c - "Transporter" defined
- Section 35 ILCS 130/9d - Credit memorandum or refund
- Section 35 ILCS 130/9e - Secondary Distributors; Reports
- Section 35 ILCS 130/9f - Manufacturer representatives; reports
- Section 35 ILCS 130/10 - Investigations and hearings
- Section 35 ILCS 130/10a - Immunity
- Section 35 ILCS 130/10b - Confidential information received
- Section 35 ILCS 130/11 - Records of cigarettes held, purchased, manufactured and sold
- Section 35 ILCS 130/11a - Secondary Distributors; Records
- Section 35 ILCS 130/11b - Manufacturer representatives; records
- Section 35 ILCS 130/11c - Retailers; records
- Section 35 ILCS 130/12 - Invoices covering shipments
- Section 35 ILCS 130/13 - Violation of provisions
- Section 35 ILCS 130/13a - Contraband cigarettes
- Section 35 ILCS 130/14 - Failure to keep records
- Section 35 ILCS 130/15 - Failure to safely preserve records
- Section 35 ILCS 130/15a - Failure to keep or produce books and records
- Section 35 ILCS 130/16 - Legal proceedings
- Section 35 ILCS 130/18 - Arrests
- Section 35 ILCS 130/18a - Seizure of cigarettes
- Section 35 ILCS 130/18b - Possession of More Than 100 Original Packages of Contraband Cigarettes; Penalty
- Section 35 ILCS 130/18c - Possession of not less than 10 and not more than 100 original packages of contraband cigarettes; penalty
- Section 35 ILCS 130/18d - Cigarette package sizes; sale of individual or loose cigarettes prohibited
- Section 35 ILCS 130/20 - Filing complaints
- Section 35 ILCS 130/21 - Destruction or use of forfeited property
- Section 35 ILCS 130/22 - Altering or counterfeiting stamps
- Section 35 ILCS 130/23 - Fraudulent stamps
- Section 35 ILCS 130/24 - Punishment for Sale or Possession of Packages of Contraband Cigarettes
- Section 35 ILCS 130/25 - False or fraudulent reports
- Section 35 ILCS 130/26 - Distribution without license
- Section 35 ILCS 130/27 - Confiscation proceedings
- Section 35 ILCS 130/28 - [Repealed]
- Section 35 ILCS 130/28a
- Section 35 ILCS 130/29 - [Repealed]
- Section 35 ILCS 130/29.5 - Rulemaking
- Section 35 ILCS 130/30 - Title