Chapter 35 — REVENUE

(35 ILCS 135/1) (from Ch. 120, par. 453.31) Sec. 1. For the purpose of this Act, unless otherwise required by the context: "Use" means the exercise by any person of any right or power over cigarettes incident to the ownership or possession thereof, other than the making of a sale…

(35 ILCS 135/10) (from Ch. 120, par. 453.40) Sec. 10. The tax herein required to be collected by any distributor shall constitute a debt owed by the distributor to this State, except when such distributor is relieved, by Section 3 hereof, of the duty of affixing tax stamps to the…

(35 ILCS 135/11) (from Ch. 120, par. 453.41) Sec. 11. Return by distributor or manufacturer. Every distributor, who is required or authorized to collect tax under this Act, but who is not a manufacturer of cigarettes in original packages which are contained in a sealed transparen…

(35 ILCS 135/11a) Sec. 11a. Secondary distributors; reports. Every secondary distributor who is required to procure, or is authorized 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 quant…

(35 ILCS 135/12) (from Ch. 120, par. 453.42) Sec. 12. Declaration of possession of cigarettes on which tax not paid. (a) When cigarettes are acquired for use in this State by a person (including a distributor as well as any other person), who did not pay the tax herein imposed to…

(35 ILCS 135/13) (from Ch. 120, par. 453.43) Sec. 13. Examination and correction of return. 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 so cor…

(35 ILCS 135/13a) (from Ch. 120, par. 453.43a) Sec. 13a. Failure to file return. 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 judgment and informat…

(35 ILCS 135/14) (from Ch. 120, par. 453.44) Sec. 14. In case of failure to pay the tax, or any portion thereof, or any penalty provided for in this Act, when due, the Department may bring an action to recover the amount of such tax, or portion thereof, or penalty; or, if the tax…

(35 ILCS 135/14a) (from Ch. 120, par. 453.44a) Sec. 14a. 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 herein…

(35 ILCS 135/15) (from Ch. 120, par. 453.45) Sec. 15. Every distributor required or authorized to collect taxes imposed by this Act and every person using, in this State, cigarettes purchased on or after the effective date of this Act without Illinois cigarette tax stamps affixed…

(35 ILCS 135/15a) Sec. 15a. Secondary distributors; records. Every secondary distributor of cigarettes who is required to procure, or is allowed to procure, a license under this Act, shall keep at his licensed address, complete and accurate records of cigarettes held, purchased, …

(35 ILCS 135/16) (from Ch. 120, par. 453.46) Sec. 16. Every person who purchases cigarettes for shipment into Illinois from a point outside this State, and who is required to file a return or report with the Department with respect to such cigarettes, shall procure invoices in du…

(35 ILCS 135/17) (from Ch. 120, par. 453.47) Sec. 17. For the purpose of administering and enforcing the provisions of this Act, the Department, or any officer or employee of the Department designated, in writing, by the Director thereof, may hold investigations and hearings conc…

(35 ILCS 135/18) (from Ch. 120, par. 453.48) Sec. 18. 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 interested party to the proceeding issue su…

(35 ILCS 135/19) (from Ch. 120, par. 453.49) Sec. 19. No person shall be excused from testifying or from producing any books, papers, records, documents or memoranda in any investigation or upon any hearing, when ordered to do so by the Department or any officer or employee there…

(35 ILCS 135/2) (from Ch. 120, par. 453.32) Sec. 2. 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 the privilege of using cigarettes in this State at the rate of 149 mills per cigarette so used. The …

(35 ILCS 135/20) (from Ch. 120, par. 453.50) Sec. 20. All information received by the Department from returns or reports filed under this Act, or from any investigation conducted under this Act, shall be confidential, except for official purposes, and any person who divulges any …

(35 ILCS 135/21) (from Ch. 120, par. 453.51) Sec. 21. 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 …

(35 ILCS 135/21a) (from Ch. 120, par. 453.51a) Sec. 21a. 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 …

(35 ILCS 135/22) (from Ch. 120, par. 453.52) Sec. 22. Any person required by this Act to maintain or 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 pr…

(35 ILCS 135/23) (from Ch. 120, par. 453.53) Sec. 23. Any person who shall fail to safely preserve the records required by Section 15 and Section 15a of this Act for the period of three (3) years, as required therein, in such manner as to insure permanency and accessibility for i…

(35 ILCS 135/23a) Sec. 23a. 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 15 and 15a of this Act, is liable to pay to the Department, for deposit in the Ta…

(35 ILCS 135/24) (from Ch. 120, par. 453.54) Sec. 24. 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 seize any original packages of …

(35 ILCS 135/25) (from Ch. 120, par. 453.55) Sec. 25. After seizing any original packages of cigarettes, or cigarette vending devices, as provided in Section 24 of this Act, the Department shall hold a hearing and shall determine whether such original packages of cigarettes, at t…

(35 ILCS 135/25a) (from Ch. 120, par. 453.55a) Sec. 25a. Possession of more than 100 original packages of contraband cigarettes; penalty. With the exception of licensed distributors or transporters, as defined in Section 9c of the Cigarette Tax Act, possessing unstamped original …

(35 ILCS 135/25b) Sec. 25b. Possession of not less than 10 and not more than 100 original packages not tax stamped or improperly tax stamped; penalty. With the exception of licensed distributors and transporters, as defined in Section 9c of the Cigarette Tax Act, possessing unsta…

(35 ILCS 135/25c) Sec. 25c. 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 is liable to pay …

(35 ILCS 135/26) (from Ch. 120, par. 453.56) Sec. 26. 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 135/27) (from Ch. 120, par. 453.57) Sec. 27. Destruction or use of forfeited property. 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 25 of this Act, and w…

(35 ILCS 135/28) (from Ch. 120, par. 453.58) Sec. 28. 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 135/29) (from Ch. 120, par. 453.59) Sec. 29. Every distributor, secondary distributor, or other person who shall knowingly and wilfully sell or offer for sale any original package, as defined in this Act, having affixed thereto any fraudulent, spurious, imitation or coun…

(35 ILCS 135/3) (from Ch. 120, par. 453.33) Sec. 3. Stamp payment. The tax hereby imposed shall be collected by a distributor maintaining a place of business in this State or a distributor authorized by the Department pursuant to Section 7 hereof to collect the tax, and the amoun…

(35 ILCS 135/3-10) 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 135/3-15) 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 135/3-5) 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 135/30) (from Ch. 120, par. 453.60) Sec. 30. Punishment for sale or possession of unstamped packages of cigarettes, other than by a licensed distributor or transporter. (a) Possession or sale of more than 9 but less than 101 unstamped packages of cigarettes. With the exc…

(35 ILCS 135/31) (from Ch. 120, par. 453.61) Sec. 31. 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 return or report or files any false or fraudulent …

(35 ILCS 135/32) (from Ch. 120, par. 453.62) Sec. 32. 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 135/33) (from Ch. 120, par. 453.63) Sec. 33. Where, at the time of terminating his business as distributor in this State any distributor has on hand unused stamps, he or his legal representative may transfer or sell said unused stamps to some other licensed distributor; …

(35 ILCS 135/34) (from Ch. 120, par. 453.64) Sec. 34. It is unlawful for a person to act in this State as the agent or representative of a distributor who does not maintain a place of business in this State unless such distributor is the holder of a permit issued pursuant to Sect…

(35 ILCS 135/35) (from Ch. 120, par. 453.65) Sec. 35. Distribution of receipts. All moneys received by the Department under this Act shall be distributed as provided in Section 2 of the Cigarette Tax Act. (Source: P.A. 101-31, eff. 6-28-19.)

(35 ILCS 135/35.5) Sec. 35.5. 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 135/36) (from Ch. 120, par. 453.66) Sec. 36. This Act shall be known and may be cited as the "Cigarette Use Tax Act." (Source: Laws 1951, p. 1380.)

(35 ILCS 135/37) (from Ch. 120, par. 453.67) Sec. 37. If any clause, sentence, Section, provision or part of this Act or the application thereof to any person or circumstance shall be adjudged to be unconstitutional, the remainder of said Act or its application to persons or circ…

(35 ILCS 135/4) (from Ch. 120, par. 453.34) Sec. 4. Distributor's license. A distributor maintaining a place of business in this State, if required to procure a license or allowed to obtain a permit as a distributor under the Cigarette Tax Act, need not obtain an additional licen…

(35 ILCS 135/4b) Sec. 4b. 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. A secondary distributor maintaining a place of business within …

(35 ILCS 135/4d) Sec. 4d. Sales of cigarettes to and by retailers. In-state makers, manufacturers, or fabricators licensed as distributors under Section 4 of this Act and out-of-state makers, manufacturers, or fabricators holding permits under Section 7 of this Act may not sell o…

(35 ILCS 135/4e) 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 7 of this Act…

(35 ILCS 135/5) (from Ch. 120, par. 453.35) Sec. 5. If a distributor shall be convicted of the violation of this Act, or if his or her license shall be revoked and no review is had of the order of revocation, or if on review thereof the decision is adverse to the distributor, or …

(35 ILCS 135/6) (from Ch. 120, par. 453.36) 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 or secondary distributor for the violation of…