Article 1 - CIGARETTE MACHINE OPERATORS' OCCUPATION TAX ACT

Section 35 ILCS 128/1-1 - Short title
Section 35 ILCS 128/1-5 - Definitions
Section 35 ILCS 128/1-10 - Tax imposed
Section 35 ILCS 128/1-15 - Cigarette machine operator license
Section 35 ILCS 128/1-20 - Revocation, cancellation, or suspension of license
Section 35 ILCS 128/1-25 - Restriction on tobacco used in cigarette machines
Section 35 ILCS 128/1-30 - Cigarette tubes used in cigarette machines
Section 35 ILCS 128/1-35 - Cigarette machine operators; sale of cigarettes
Section 35 ILCS 128/1-40 - Returns
Section 35 ILCS 128/1-45 - Examination and correction of returns
Section 35 ILCS 128/1-50 - Failure to file return or pay tax; penalty; protest
Section 35 ILCS 128/1-55 - Claims; credit memorandum or refunds
Section 35 ILCS 128/1-60 - Investigations and hearings
Section 35 ILCS 128/1-65 - Testimony and production of documents; immunity
Section 35 ILCS 128/1-70 - Confidentiality; official purposes
Section 35 ILCS 128/1-75 - Records
Section 35 ILCS 128/1-80 - Subpoenas and witnesses; depositions
Section 35 ILCS 128/1-85 - Regulations and rules; notice; hearings
Section 35 ILCS 128/1-90 - The Illinois Administrative Procedure Act
Section 35 ILCS 128/1-95 - Legal proceedings
Section 35 ILCS 128/1-100 - Arrest and seizure
Section 35 ILCS 128/1-105 - Hearings regarding seized cigarettes and cigarette machines
Section 35 ILCS 128/1-110 - Filing of a complaint
Section 35 ILCS 128/1-115 - False or fraudulent reports
Section 35 ILCS 128/1-120 - Possession of more than 200 contraband cigarettes; penalty
Section 35 ILCS 128/1-125 - Possession of not less than 20 and not more than 200 contraband cigarettes; penalty
Section 35 ILCS 128/1-130 - Punishment for sale or possession of contraband cigarettes
Section 35 ILCS 128/1-135 - Unlawful operation of cigarette machines
Section 35 ILCS 128/1-140 - Failure to keep records; penalty
Section 35 ILCS 128/1-145 - Failure to preserve records; penalty
Section 35 ILCS 128/1-150 - Forfeit of bond
Section 35 ILCS 128/1-155 - Sunset of exemptions, credits, and deductions
Section 35 ILCS 128/1-160 - Distribution of receipts by the department
Section 35 ILCS 128/1-165 - Exemption
Section 35 ILCS 128/1-170 - Notice