Act 135 - CIGARETTE USE TAX ACT
- Section 35 ILCS 135/1 - Definitions
- Section 35 ILCS 135/2 - Tax imposed
- Section 35 ILCS 135/3 - Stamp payment
- Section 35 ILCS 135/3-5 - Sunset of exemptions, credits, and deductions
- Section 35 ILCS 135/3-10 - Cigarette enforcement
- Section 35 ILCS 135/3-15 - [Repealed]
- Section 35 ILCS 135/4 - Distributor's license
- Section 35 ILCS 135/4b - Secondary Distributor's License
- Section 35 ILCS 135/4d - Sales of Cigarettes to and by Retailers
- Section 35 ILCS 135/4e - Sales of Cigarettes to and by Secondary Distributors
- Section 35 ILCS 135/5 - Forfeiture of bond - suit on bond
- Section 35 ILCS 135/6 - Revocation, cancellation, or suspension of license
- Section 35 ILCS 135/7 - Distributor's Permits
- Section 35 ILCS 135/7a - Discretionary Secondary Distributor's License
- Section 35 ILCS 135/8 - Cigarettes sold for use in State
- Section 35 ILCS 135/8a - Contraband cigarettes
- Section 35 ILCS 135/9 - Tax not to be assumed or absorbed by distributor
- Section 35 ILCS 135/10 - Affixing tax stamps
- Section 35 ILCS 135/11 - [Effective Until 1/1/2025] Return by distributor or manufacturer
- Section 35 ILCS 135/11 - [Effective 1/1/2025] Return by distributor or manufacturer
- Section 35 ILCS 135/11a - [Effective Until 1/1/2025] Secondary Distributors; Reports
- Section 35 ILCS 135/11a - [Effective 1/1/2025] Secondary distributors; reports
- Section 35 ILCS 135/12 - Declaration of possession of cigarettes on which tax not paid
- Section 35 ILCS 135/13 - Examination and correction of return
- Section 35 ILCS 135/13a - Failure to file return
- Section 35 ILCS 135/14 - Action to recover tax and penalty
- Section 35 ILCS 135/14a - Credit memorandum or refund to person who made erroneous payment
- Section 35 ILCS 135/15 - Keeping records of cigarettes without tax stamp
- Section 35 ILCS 135/15a - Secondary Distributors; Records
- Section 35 ILCS 135/16 - Invoices for cigarettes shipped into State
- Section 35 ILCS 135/17 - Investigations and hearings concerning matters covered by Act
- Section 35 ILCS 135/18 - Subpoenas
- Section 35 ILCS 135/19 - Testifying - producing documents
- Section 35 ILCS 135/20 - Information received from returns - confidentiality
- Section 35 ILCS 135/21 - Reasonable rules and regulations relating to administration of Act
- Section 35 ILCS 135/21a - Act adopted
- Section 35 ILCS 135/22 - Failure to keep records
- Section 35 ILCS 135/23 - Failure to safely preserve records
- Section 35 ILCS 135/23a - Failure to keep or produce books and records
- Section 35 ILCS 135/24 - Authorization to arrest person violating Act
- Section 35 ILCS 135/25 - Hearing after seizure of cigarettes or vending devices
- Section 35 ILCS 135/25a - Possession of More Than 100 Original Packages of Contraband Cigarettes; Penalty
- Section 35 ILCS 135/25b - Possession of not less than 10 and not more than 100 original packages not tax stamped or improperly tax stamped; penalty
- Section 35 ILCS 135/25c - Cigarette package sizes; sale of individual or loose cigarettes prohibited
- Section 35 ILCS 135/26 - Filing complaints for violations
- Section 35 ILCS 135/27 - Destruction or use of forfeited property
- Section 35 ILCS 135/28 - Fraud - counterfeit stamps
- Section 35 ILCS 135/29 - Sale of package with fraudulent stamp
- Section 35 ILCS 135/30 - Punishment for Sale or Possession of Unstamped Packages of Cigarettes, Other than by a Licensed Distributor or Transporter
- Section 35 ILCS 135/31 - False or fraudulent reports
- Section 35 ILCS 135/32 - Costs assessed for confiscation proceedings
- Section 35 ILCS 135/33 - Unused stamps
- Section 35 ILCS 135/34 - Agent or representative of distributor
- Section 35 ILCS 135/35 - Distribution of receipts
- Section 35 ILCS 135/35.5 - Rulemaking
- Section 35 ILCS 135/36 - Title
- Section 35 ILCS 135/37 - Unconstitutional provisions