Chapter 35 — REVENUE

(35 ILCS 130/13a) Sec. 13a. Contraband cigarettes. Whenever a retailer obtains original packages of cigarettes from an unlicensed in-state or out-of-state distributor or person, a prima facie presumption shall arise that such original packages of cigarettes are contraband and are…

(35 ILCS 130/14) (from Ch. 120, par. 453.14) Sec. 14. Any person required by this Act to keep records of any kind whatsoever, who shall fail to keep the records so required or who shall falsify such records, shall be guilty of a Class 4 felony. If a person fails to produce the re…

(35 ILCS 130/15) (from Ch. 120, par. 453.15) Sec. 15. Any person who shall fail to safely maintain and preserve the records required by Sections 11, 11a, 11b, and 11c of this Act for the period of 3 years, as required therein, in such manner as to insure permanency and accessibil…

(35 ILCS 130/15a) Sec. 15a. Failure to keep or produce books and records. Any person who fails to keep books and records or fails to produce books and records for inspection, as required by Sections 11, 11a, 11b, and 11c of this Act, is liable to pay to the Department, for deposi…

(35 ILCS 130/16) (from Ch. 120, par. 453.16) Sec. 16. All legal proceedings under this Act, whether civil or criminal, shall be instituted and prosecuted by the Attorney General or by the State's Attorney for the county in which an offense under this Act is committed, and all civ…

(35 ILCS 130/18) (from Ch. 120, par. 453.18) Sec. 18. Any duly authorized employee of the Department may arrest without warrant any person committing in his presence a violation of any of the provisions of this Act, and may without a search warrant inspect all cigarettes located …

(35 ILCS 130/18a) (from Ch. 120, par. 453.18a) Sec. 18a. After seizing any original packages of cigarettes, or cigarette vending devices, as provided in Section 18 of this Act, the Department shall hold a hearing and shall determine whether such original packages of cigarettes, a…

(35 ILCS 130/18b) (from Ch. 120, par. 453.18b) Sec. 18b. Possession of more than 100 original packages of contraband cigarettes; penalty. With the exception of licensed distributors and transporters, as defined in Section 9c of this Act, possessing unstamped original packages of …

(35 ILCS 130/18c) Sec. 18c. Possession of not less than 10 and not more than 100 original packages of contraband cigarettes; penalty. With the exception of licensed distributors and transporters, as defined in Section 9c of this Act, possessing unstamped original packages of ciga…

(35 ILCS 130/18d) Sec. 18d. Cigarette package sizes; sale of individual or loose cigarettes prohibited. Cigarettes may only be sold in packages of 20 or 25 cigarettes. The sale of individual or loose cigarettes is prohibited. Any person who violates this Section of the Act is lia…

(35 ILCS 130/2) (from Ch. 120, par. 453.2) Sec. 2. Tax imposed; rate; collection, payment, and distribution; discount. (a) Beginning on July 1, 2019, in place of the aggregate tax rate of 99 mills previously imposed by this Act, a tax is imposed upon any person engaged in busines…

(35 ILCS 130/20) (from Ch. 120, par. 453.20) Sec. 20. Whenever any peace officer of the State or any duly authorized officer or employee of the Department shall have reason to believe that any violation of this Act has occurred and that the person so violating the Act has in his,…

(35 ILCS 130/21) (from Ch. 120, par. 453.21) Sec. 21. Destruction or use of forfeited property. (a) When any original packages of cigarettes or any cigarette vending device shall have been declared forfeited to the State by the Department, as provided in Section 18a of this Act, …

(35 ILCS 130/22) (from Ch. 120, par. 453.22) Sec. 22. Any person who (a) falsely or fraudulently makes, forges, alters or counterfeits any stamp provided for herein, (b) causes or procures to be falsely or fraudulently made, forged, altered or counterfeited any such stamp, (c) kn…

(35 ILCS 130/23) (from Ch. 120, par. 453.23) Sec. 23. Every distributor, secondary distributor, retailer, manufacturer with authority to maintain manufacturer representatives under Section 4f of this Act and their manufacturer representatives, or other person who shall knowingly …

(35 ILCS 130/24) (from Ch. 120, par. 453.24) Sec. 24. Punishment for sale or possession of packages of contraband cigarettes. (a) Possession or sale of 100 or less packages of contraband cigarettes. With the exception of licensed distributors, licensed secondary distributors, or …

(35 ILCS 130/25) (from Ch. 120, par. 453.25) Sec. 25. Any person, or any officer, agent or employee of any person, required by this Act to make, file, render, sign or verify any report or return, who makes any false or fraudulent report or return or files any false or fraudulent …

(35 ILCS 130/26) (from Ch. 120, par. 453.26) Sec. 26. Whoever acts as a distributor, secondary distributor, retailer, or manufacturer representative of original packages without having a license, as required by this Act, shall be guilty of a Class 4 felony. (Source: P.A. 98-1055,…

(35 ILCS 130/27) (from Ch. 120, par. 453.27) Sec. 27. Any costs which may be assessed by the court upon the final determination of any confiscation proceedings as provided for by this Act, may be paid by the Department out of any appropriations provided by the legislature for ope…

(35 ILCS 130/28) (from Ch. 120, par. 453.28) Sec. 28. (Repealed). (Source: Laws 1941, vol. 1, p. 1043. Repealed by P.A. 95-1053, eff. 1-1-10.)

(35 ILCS 130/28a) Sec. 28a. If, at the time of terminating his or her business, any licensed distributor has on hand unused stamps, the distributor or his or her legal representative may, after Department approval, transfer or sell those unused stamps to another distributor licen…

(35 ILCS 130/29) Sec. 29. (Repealed). (Source: P.A. 94-91, eff. 7-1-05. Repealed by P.A. 101-31, eff. 6-28-19.)

(35 ILCS 130/29.5) Sec. 29.5. Rulemaking. Rulemaking authority to implement this amendatory Act of the 95th General Assembly, if any, is conditioned on the rules being adopted in accordance with all provisions of the Illinois Administrative Procedure Act and all rules and procedu…

(35 ILCS 130/3) (from Ch. 120, par. 453.3) Sec. 3. Affixing tax stamp; remitting tax to the Department. Payment of the taxes imposed by Section 2 of this Act shall (except as hereinafter provided) be evidenced by revenue tax stamps affixed to each original package of cigarettes. …

(35 ILCS 130/3-10) Sec. 3-10. Cigarette enforcement. (a) Prohibitions. It is unlawful for any person: (1) to sell or distribute in this State; to acquire, hold, own, possess, or transport, for sale or distribution in this State; or to import, or cause to be imported into this Sta…

(35 ILCS 130/3-15) Sec. 3-15. (Repealed). (Source: P.A. 95-1053, eff. 1-1-10. Repealed by P.A. 96-782, eff. 1-1-10.)

(35 ILCS 130/3-5) Sec. 3-5. Sunset of exemptions, credits, and deductions. The application of every exemption, credit, and deduction against tax imposed by this Act that becomes law after the effective date of this amendatory Act of 1994 shall be limited by a reasonable and appro…

(35 ILCS 130/30) (from Ch. 120, par. 453.30) Sec. 30. This Act shall be known as the "Cigarette Tax Act," and may be referred to by that designation. (Source: Laws 1945, p. 1220.)

(35 ILCS 130/4) (from Ch. 120, par. 453.4) Sec. 4. Distributor's license. No person may engage in business as a distributor of cigarettes in this State within the meaning of the first 2 definitions of distributor in Section 1 of this Act without first having obtained a license th…

(35 ILCS 130/4a) (from Ch. 120, par. 453.4a) Sec. 4a. If a distributor shall be convicted of the violation of any of the provisions of this Act, or if his or her license shall be revoked and no review is had of the order or revocation, or if on review thereof the decision is adve…

(35 ILCS 130/4b) (from Ch. 120, par. 453.4b) Sec. 4b. (a) The Department may, in its discretion, upon application, issue permits authorizing the payment of the tax herein imposed by out-of-State cigarette manufacturers who are not required to be licensed as distributors of cigare…

(35 ILCS 130/4c) Sec. 4c. Secondary distributor's license. No person may engage in business as a secondary distributor of cigarettes in this State without first having obtained a license therefor from the Department. Application for license shall be made to the Department on a fo…

(35 ILCS 130/4d) Sec. 4d. Sales of cigarettes to and by retailers. In-state makers, manufacturers, and fabricators licensed as distributors under Section 4 of this Act and out-of-state makers, manufacturers, and fabricators holding permits under Section 4b of this Act may not sel…

(35 ILCS 130/4e) Sec. 4e. Sales of cigarettes to and by secondary distributors. In-state makers, manufacturers, and fabricators licensed as distributors under Section 4 of this Act and out-of-state makers, manufacturers, and fabricators holding permits under Section 4b of this Ac…

(35 ILCS 130/4f) Sec. 4f. Manufacturer representatives. (a) No manufacturer may market cigarettes produced by the manufacturer directly to retailers in this State issued a license under Section 4g of this Act without first having obtained authorization from the Department. Applic…

(35 ILCS 130/4g) Sec. 4g. Retailer's license. Beginning on January 1, 2016, no person may engage in business as a retailer of cigarettes in this State without first having obtained a license from the Department. Application for license shall be made to the Department, by electron…

(35 ILCS 130/4h) Sec. 4h. Purchases of cigarettes by licensed retailers. A person who possesses a retailer's license under Section 4g of this Act shall obtain cigarettes for sale only from a licensed distributor, secondary distributor, or manufacturer representative. (Source: P.A…

(35 ILCS 130/4i) Sec. 4i. Applicant convictions. (a) The Department shall not require applicants to report the following information and shall not consider the following criminal history records in connection with an application for a license or permit under this Act: (1) Juvenil…

(35 ILCS 130/5) (from Ch. 120, par. 453.5) Sec. 5. Printing tax stamps. The Department shall adopt the design or designs of the tax stamps or alternative tax indicia and shall procure the printing of such stamps or alternative tax indicia in such amounts and denominations as it d…

(35 ILCS 130/6) (from Ch. 120, par. 453.6) Sec. 6. Revocation, cancellation, or suspension of license. The Department may, after notice and hearing as provided for by this Act, revoke, cancel or suspend the license of any distributor, secondary distributor, or retailer for the vi…

(35 ILCS 130/7) (from Ch. 120, par. 453.7) Sec. 7. The Department or any officer or employee of the Department designated, in writing, by the Director thereof, shall at its or his or her own instance, or on the written request of any distributor, secondary distributor, retailer, …

(35 ILCS 130/8) (from Ch. 120, par. 453.8) Sec. 8. The Department may make, promulgate and enforce such reasonable rules and regulations relating to the administration and enforcement of this Act as may be deemed expedient. Whenever notice is required by this Act, such notice may…

(35 ILCS 130/8a) (from Ch. 120, par. 453.8a) Sec. 8a. The Illinois Administrative Procedure Act is hereby expressly adopted and shall apply to all administrative rules and procedures of the Department of Revenue under this Act, except that (1) paragraph (b) of Section 5-10 of the…

(35 ILCS 130/9) (from Ch. 120, par. 453.9) Sec. 9. Returns; remittance. Every distributor who is required to procure a license under this Act, but who is not a manufacturer of cigarettes in original packages which are contained in a sealed transparent wrapper, shall, on or before…

(35 ILCS 130/9a) (from Ch. 120, par. 453.9a) Sec. 9a. Examination and correction of returns. (1) As soon as practicable after any return is filed, the Department shall examine such return and shall correct such return according to its best judgment and information, which return s…

(35 ILCS 130/9b) (from Ch. 120, par. 453.9b) Sec. 9b. Failure to file return; penalty; protest. In case any person who is required to file a return under this Act fails to file such return, the Department shall determine the amount of tax due from him according to its best judgme…

(35 ILCS 130/9c) (from Ch. 120, par. 453.9c) Sec. 9c. "Transporter" means any person transporting into or within this State original packages of cigarettes that are not tax stamped as required by this Act, except: (a) a person transporting into this State unstamped original packa…

(35 ILCS 130/9d) (from Ch. 120, par. 453.9d) Sec. 9d. If it appears, after claim therefor filed with the Department, that an amount of tax or penalty has been paid which was not due under this Act, whether as the result of a mistake of fact or an error of law, except as hereinaft…

(35 ILCS 130/9e) Sec. 9e. Secondary distributors; reports. Every secondary distributor who is required to procure a license under this Act shall, on or before the 15th day of each calendar month, file a report with the Department, showing the quantity of cigarettes purchased duri…

(35 ILCS 130/9f) Sec. 9f. Manufacturer representatives; reports. Every manufacturer with authority to maintain manufacturer representatives as defined by Section 4f of this Act shall, on or before the 15th day of each calendar month, file a report with the Department, showing the…