There Is a Newer Version of the Illinois Compiled Statutes
2005 Illinois Code - Chapter 35 Revenue 35 ILCS 130/ Cigarette Tax Act.
(35 ILCS 130/1) (from Ch. 120, par. 453.1)
Sec. 1.
For the purposes of this Act:
"Cigarette", when used in this Act, shall be construed to mean: Any
roll for smoking made wholly or in part of tobacco irrespective of size
or shape and whether or not such tobacco is flavored, adulterated or
mixed with any other ingredient, and the wrapper or cover of which is
made of paper or any other substance or material except tobacco.
"Person" means any natural individual, firm, partnership, association, joint
stock company, joint adventure, public or private corporation, however formed,
limited liability company, or a receiver, executor, administrator, trustee,
guardian or other representative appointed by order of any court.
"Prior Continuous Compliance Taxpayer" means any person who is licensed
under this Act and who, having been a licensee for a continuous period of 5
years, is determined by the Department not to have been either delinquent
or deficient in the payment of tax liability during that period or
otherwise in violation of this Act. Also, any taxpayer who has, as
verified by the Department, continuously complied with the condition of his
bond or other security under provisions of this Act for a period of 5
consecutive years shall be considered to be a "Prior continuous compliance
taxpayer". In calculating the consecutive period of time described herein
for qualification as a "prior continuous compliance taxpayer", a
consecutive period of time of qualifying compliance immediately prior to
the effective date of this amendatory Act of 1987 shall be credited to any
licensee who became licensed on or before the effective date of this
amendatory Act of 1987.
"Department" means the Department of Revenue.
"Sale" means any transfer, exchange or barter in any manner or by any
means whatsoever for a consideration, and includes and means all sales
made by any person.
"Original Package" means the individual packet, box or other container
whatsoever used to contain and to convey cigarettes to the consumer.
"Distributor" means any and each of the following:
(1) Any person engaged in the business of selling cigarettes in this
State who brings or causes to be brought into this State from without
this State any original packages of cigarettes, on which original
packages there is no authorized evidence underneath a sealed transparent
wrapper showing that the tax liability imposed by this Act has been paid
or assumed by the out‑of‑State seller of such cigarettes, for sale or
other disposition in the course of such business.
(2) Any person who makes, manufactures or fabricates cigarettes in this
State for sale in this State, except a person who makes, manufactures
or fabricates cigarettes as a part of a correctional industries program
for sale to residents incarcerated in penal institutions or resident patients
of a State‑operated mental health facility.
(3) Any person who makes, manufactures or fabricates cigarettes
outside this State, which cigarettes are placed in original packages
contained in sealed transparent wrappers, for delivery or shipment into
this State, and who elects to qualify and is accepted by the Department
as a distributor under Section 4b of this Act.
"Place of business" shall mean and include any place where cigarettes
are sold or where cigarettes are manufactured, stored or kept for the
purpose of sale or consumption, including any vessel, vehicle, airplane,
train or vending machine.
"Business" means any trade, occupation, activity or enterprise
engaged in for the purpose of selling cigarettes in this State.
"Retailer" means any person who engages in the making of transfers of
the ownership of, or title to, cigarettes to a purchaser for use or
consumption and not for resale in any form, for a valuable consideration,
except a person who transfers to residents incarcerated in penal institutions
or resident patients of a State‑operated mental health facility ownership
of cigarettes made, manufactured, or fabricated as part of a correctional
industries program.
"Retailer" shall be construed to include any person who engages in
the making of transfers of the ownership of, or title to, cigarettes to
a purchaser, for use or consumption by any other person to whom such
purchaser may transfer the cigarettes without a valuable consideration,
except a person who transfers to residents incarcerated in penal institutions
or resident patients of a State‑operated mental health facility ownership
of cigarettes made, manufactured or fabricated as part of a correctional
industries program.
(Source: P.A. 88‑480.)
|
(35 ILCS 130/2)(from Ch. 120, par. 453.2)
Sec. 2. Tax imposed; rate; collection, payment, and distribution;
discount. (a) A tax is imposed upon any person engaged in business as a
retailer of cigarettes in this State at the rate of 5 1/2 mills per
cigarette sold, or otherwise disposed of in the course of such business in
this State. In addition to any other tax imposed by this Act, a tax is
imposed upon any person engaged in business as a retailer of cigarettes in
this State at a rate of 1/2 mill per cigarette sold or otherwise disposed
of in the course of such business in this State on and after January 1,
1947, and shall be paid into the Metropolitan Fair and Exposition Authority
Reconstruction Fund or as otherwise provided in Section 29. On and after December 1, 1985, in addition to any
other tax imposed by this Act, a tax is imposed upon any person engaged in
business as a retailer of cigarettes in this State at a rate of 4 mills per
cigarette sold or otherwise disposed of in the course of such business in
this State. Of the additional tax imposed by this amendatory Act of 1985,
$9,000,000 of the moneys received by the Department of Revenue pursuant to
this Act shall be paid each month into the Common School Fund. On and after
the effective date of this amendatory Act of 1989, in addition to any other tax
imposed by this Act, a tax is imposed upon any person engaged in business as a
retailer of cigarettes at the rate of 5 mills per cigarette sold or
otherwise disposed of in the course of such business in this State.
On and after the effective date of this amendatory Act of 1993, in addition
to any other tax imposed by this Act, a tax is imposed upon any person engaged
in business as a retailer of cigarettes at the rate of 7 mills per cigarette
sold or otherwise disposed of in the course of such business in this State.
On and after December 15, 1997, in addition
to any other tax imposed by this Act, a tax is imposed upon any person engaged
in business as a retailer of cigarettes at the rate of 7 mills per cigarette
sold or otherwise disposed of in the course of such business of this State.
All of the moneys received by the Department of Revenue pursuant to this Act
and the Cigarette Use Tax Act from the additional taxes imposed by this
amendatory Act of 1997, shall be paid each month into the Common School Fund.
On and after July 1, 2002, in addition to any other tax imposed by this Act,
a tax is imposed upon any person engaged in business as a retailer of
cigarettes at the rate of 20.0 mills per cigarette sold or otherwise disposed
of
in the course of such business in this State.
The payment of such taxes shall be evidenced by a stamp affixed to
each original package of cigarettes, or an authorized substitute for such stamp
imprinted on each original package of such cigarettes underneath the sealed
transparent outside wrapper of such original package, as hereinafter provided.
However, such taxes are not imposed upon any activity in such business in
interstate commerce or otherwise, which activity may not under
the Constitution and statutes of the United States be made the subject of
taxation by this State.
Beginning on the effective date of this amendatory Act of the 92nd General
Assembly and through June 30, 2006,
all of the moneys received by the Department of Revenue pursuant to this Act
and the Cigarette Use Tax Act, other than the moneys that are dedicated to the Common
School Fund, shall be distributed each month as follows: first, there shall be
paid into the General Revenue Fund an amount which, when added to the amount
paid into the Common School Fund for that month, equals $33,300,000, except that in the month of August of 2004, this amount shall equal $83,300,000; then, from
the moneys remaining, if any amounts required to be paid into the General
Revenue Fund in previous months remain unpaid, those amounts shall be paid into
the General Revenue Fund;
then, beginning on April 1, 2003, from the moneys remaining, $5,000,000 per
month shall be paid into the School Infrastructure Fund; then, if any amounts
required to be paid into the School Infrastructure Fund in previous months
remain unpaid, those amounts shall be paid into the School Infrastructure
Fund;
then the moneys remaining, if any, shall be paid into the Long‑Term Care
Provider Fund.
To the extent that more than $25,000,000 has been paid into the General
Revenue Fund and Common School Fund per month for the period of July 1, 1993
through the effective date of this amendatory Act of 1994 from combined
receipts
of the Cigarette Tax Act and the Cigarette Use Tax Act, notwithstanding the
distribution provided in this Section, the Department of Revenue is hereby
directed to adjust the distribution provided in this Section to increase the
next monthly payments to the Long Term Care Provider Fund by the amount paid to
the General Revenue Fund and Common School Fund in excess of $25,000,000 per
month and to decrease the next monthly payments to the General Revenue Fund and
Common School Fund by that same excess amount.
Beginning on July 1, 2006, all of the moneys received by the Department of Revenue pursuant to this Act and the Cigarette Use Tax Act, other than the moneys that are dedicated to the Common School Fund, shall be distributed each month as follows: first, there shall be paid into the General Revenue Fund an amount that, when added to the amount paid into the Common School Fund for that month, equals $29,200,000; then, from the moneys remaining, if any amounts required to be paid into the General Revenue Fund in previous months remain unpaid, those amounts shall be paid into the General Revenue Fund; then from the moneys remaining, $5,000,000 per month shall be paid into the School Infrastructure Fund; then, if any amounts required to be paid into the School Infrastructure Fund in previous months remain unpaid, those amounts shall be paid into the School Infrastructure Fund; then the moneys remaining, if any, shall be paid into the Long‑Term Care Provider Fund.
When any tax imposed herein terminates or has terminated, distributors
who have bought stamps while such tax was in effect and who therefore paid
such tax, but who can show, to the Department's satisfaction, that they
sold the cigarettes to which they affixed such stamps after such tax had
terminated and did not recover the tax or its equivalent from purchasers,
shall be allowed by the Department to take credit for such absorbed tax
against subsequent tax stamp purchases from the Department by such
distributor.
The impact of the tax levied by this Act is imposed upon the retailer
and shall be prepaid or pre‑collected by the distributor for the purpose of
convenience and facility only, and the amount of the tax shall be added to
the price of the cigarettes sold by such distributor. Collection of the tax
shall be evidenced by a stamp or stamps affixed to each original package of
cigarettes, as hereinafter provided.
Each distributor shall collect the tax from the retailer at or before
the time of the sale, shall affix the stamps as hereinafter required, and
shall remit the tax collected from retailers to the Department, as
hereinafter provided. Any distributor who fails to properly collect and pay
the tax imposed by this Act shall be liable for the tax. Any distributor having
cigarettes to which stamps have been affixed in his possession for sale on the
effective date of this amendatory Act of 1989 shall not be required to pay the
additional tax imposed by this amendatory Act of 1989 on such stamped
cigarettes. Any distributor having cigarettes to which stamps have been affixed
in his or her possession for sale at 12:01 a.m. on the effective date of this
amendatory Act of 1993, is required to pay the additional tax imposed by this
amendatory Act of 1993 on such stamped cigarettes. This payment, less the
discount provided in subsection (b), shall be due when the distributor first
makes a purchase of cigarette tax stamps after the effective date of this
amendatory Act of 1993, or on the first due date of a return under this Act
after the effective date of this amendatory Act of 1993, whichever occurs
first. Any distributor having cigarettes to which stamps have been affixed
in his possession for sale on December 15, 1997
shall not be required to pay the additional tax imposed by this amendatory Act
of 1997 on such stamped cigarettes.
Any distributor having cigarettes to which stamps have been affixed in his
or her
possession for sale on July 1, 2002 shall not be required to pay the additional
tax imposed by this amendatory Act of the 92nd General Assembly on those
stamped
cigarettes.
The amount of the Cigarette Tax imposed by this Act shall be separately
stated, apart from the price of the goods, by both distributors and
retailers, in all advertisements, bills and sales invoices.
(b) The distributor shall be required to collect the taxes provided
under paragraph (a) hereof, and, to cover the costs of such collection,
shall be allowed a discount during any year commencing July 1st and ending
the following June 30th in accordance with the schedule set out
hereinbelow, which discount shall be allowed at the time of purchase of the
stamps when purchase is required by this Act, or at the time when the tax
is remitted to the Department without the purchase of stamps from the
Department when that method of paying the tax is required or authorized by
this Act. Prior to December 1, 1985, a discount equal to 1 2/3% of
the amount of the tax up to and including the first $700,000 paid hereunder by
such distributor to the Department during any such year; 1 1/3% of the next
$700,000 of tax or any part thereof, paid hereunder by such distributor to the
Department during any such year; 1% of the next $700,000 of tax, or any part
thereof, paid hereunder by such distributor to the Department during any such
year, and 2/3 of 1% of the amount of any additional tax paid hereunder by such
distributor to the Department during any such year shall apply. On and after
December 1, 1985, a discount equal to 1.75% of the amount of the tax payable
under this Act up to and including the first $3,000,000 paid hereunder by such
distributor to the Department during any such year and 1.5% of the amount of
any additional tax paid hereunder by such distributor to the Department during
any such year shall apply.
Two or more distributors that use a common means of affixing revenue tax
stamps or that are owned or controlled by the same interests shall be
treated as a single distributor for the purpose of computing the discount.
(c) The taxes herein imposed are in addition to all other occupation or
privilege taxes imposed by the State of Illinois, or by any political
subdivision thereof, or by any municipal corporation.
(Source: P.A. 93‑839, eff. 7‑30‑04; 94‑91, eff. 7‑1‑05; 94‑839, eff. 6‑6‑06.)
(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. Each distributor of cigarettes,
before delivering or causing to be delivered any original package of
cigarettes in this State to a purchaser, shall firmly affix a proper stamp
or stamps to each such package, or (in case of manufacturers of cigarettes
in original packages which are contained inside a sealed transparent
wrapper) shall imprint the required language on the original package of
cigarettes beneath such outside wrapper, as hereinafter provided.
No stamp or imprint may be affixed to, or made upon, any package of
cigarettes unless that package complies with all requirements of the federal
Cigarette Labeling and Advertising Act, 15 U.S.C. 1331 and following, for the
placement of labels, warnings, or any other information upon a package of
cigarettes that is sold within the United States. Under the authority of
Section 6, the Department shall revoke the license of any distributor that is
determined to have violated this paragraph.
A person may not affix a stamp on a package of cigarettes, cigarette papers,
wrappers, or tubes if that individual package has been marked for export
outside the United States with a label or notice in compliance with Section
290.185 of Title 27 of the Code of Federal Regulations. It is not a defense to
a proceeding for violation of this paragraph that the label or notice has been
removed, mutilated, obliterated, or altered in any manner.
The Department, or any person authorized by the Department, shall
sell such stamps only to persons holding valid
licenses as distributors under this Act. On and after July 1, 2003, payment
for such stamps must be made by means of
electronic funds transfer. The Department may refuse to sell stamps to any
person who does not comply
with the provisions of this Act.
Beginning on the effective date of this amendatory Act of the 92nd General
Assembly and through June 30, 2002, persons holding valid licenses as
distributors
may purchase cigarette tax stamps up to an amount equal to 115% of the
distributor's average monthly cigarette tax stamp purchases over the 12
calendar
months prior to the effective date of this amendatory Act of the 92nd General
Assembly.
Prior to December 1, 1985, the Department shall allow a distributor
21 days in which to make final
payment of the amount to be paid for such stamps, by allowing the
distributor to make payment for the stamps at the time of purchasing them
with a draft which shall be in such form as the Department prescribes, and
which shall be payable within 21 days thereafter: Provided that such
distributor has filed with the Department, and has received the
Department's approval of, a bond, which is in addition to the bond required
under Section 4 of this Act, payable to the Department in an amount equal
to 80% of such distributor's average monthly tax liability to
the Department under this Act during the preceding calendar year or $500,000,
whichever is less. The Bond shall be joint and
several and shall be in the form of a surety company bond in such form as
the Department prescribes, or it may be in the form of a bank certificate
of deposit or bank letter of credit. The bond shall be conditioned upon the
distributor's payment of amount of any 21‑day draft which the Department
accepts from that distributor for the delivery of stamps to that
distributor under this Act. The distributor's failure to pay any such
draft, when due, shall also make such distributor automatically liable to
the Department for a penalty equal to 25% of the amount of such draft.
On and after December 1, 1985 and until July 1, 2003, the Department
shall allow a distributor
30 days in which to make
final payment of the amount to be paid for such stamps, by allowing the
distributor to make payment for the stamps at the time of purchasing them
with a draft which shall be in such form as the Department prescribes, and
which shall be payable within 30 days thereafter, and beginning on January 1,
2003 and thereafter, the draft shall be payable by means of electronic funds
transfer: Provided that such
distributor has filed with the Department, and has received the
Department's approval of, a bond, which is in addition to the bond required
under Section 4 of this Act, payable to the Department in an amount equal
to 150% of such distributor's average monthly tax liability to the
Department under this Act during the preceding calendar year or $750,000,
whichever is less, except that as to bonds filed on or after January 1,
1987, such additional bond shall be in an amount equal to 100% of such
distributor's average monthly tax liability under this Act during the
preceding calendar year or $750,000, whichever is less. The bond shall be
joint and several and shall be in the form of a surety company bond in such
form as the Department prescribes, or it may be in the form of a bank
certificate of deposit or bank letter of credit.
The bond shall be conditioned upon the distributor's payment of the amount
of any 30‑day draft which the Department accepts from that distributor for
the delivery of stamps to that distributor under this Act. The
distributor's failure to pay any such draft, when due, shall also make such
distributor automatically liable to the Department for a penalty equal to
25% of the amount of such draft.
Every prior continuous compliance taxpayer shall be exempt from all
requirements under this Section concerning the furnishing of such bond, as
defined in this Section, as a condition precedent to his being authorized
to engage in the business licensed under this Act. This exemption shall
continue for each such taxpayer until such time as he may be determined by
the Department to be delinquent in the filing of any returns, or is
determined by the Department (either through the Department's issuance of a
final assessment which has become final under the Act, or by the taxpayer's
filing of a return which admits tax to be due that is not paid) to be
delinquent or deficient in the paying of any tax under this Act, at which
time that taxpayer shall become subject to the bond requirements of this
Section and, as a condition of being allowed to continue to engage in the
business licensed under this Act, shall be required to furnish bond to the
Department in such form as provided in this Section. Such taxpayer shall
furnish such bond for a period of 2 years, after which, if the taxpayer has
not been delinquent in the filing of any returns, or delinquent or
deficient in the paying of any tax under this Act, the Department may
reinstate such person as a prior continuance compliance taxpayer. Any
taxpayer who fails to pay an admitted or established liability under this
Act may also be required to post bond or other acceptable security with the
Department guaranteeing the payment of such admitted or established liability.
Any person aggrieved by any decision of the Department under this
Section may, within the time allowed by law, protest and request a hearing,
whereupon the Department shall give notice and shall hold a hearing in
conformity with the provisions of this Act and then issue its final
administrative decision in the matter to such person. In the absence of
such a protest filed within the time allowed by law, the Department's
decision shall become final without any further determination being made or
notice given.
The Department shall discharge any surety and shall release and return
any bond or security deposited, assigned, pledged, or otherwise provided to
it by a taxpayer under this Section within 30 days after:
(1) Such taxpayer becomes a prior continuous compliance taxpayer; or
(2) Such taxpayer has ceased to collect receipts on which he is
required to remit tax to the Department, has filed a final tax return, and
has paid to the Department an amount sufficient to discharge his remaining
tax liability as determined by the Department under this Act. The
Department shall make a final determination of the taxpayer's outstanding
tax liability as expeditiously as possible after his final tax return has
been filed. If the Department cannot make such final determination within
45 days after receiving the final tax return, within such period it shall
so notify the taxpayer, stating its reasons therefor.
The Department may authorize distributors to affix revenue tax stamps by
imprinting tax meter stamps upon original packages of cigarettes. The
Department shall adopt rules and regulations relating to the imprinting of
such tax meter stamps as will result in payment of the proper taxes as
herein imposed. No distributor may affix revenue tax stamps to original
packages of cigarettes by imprinting tax meter stamps thereon unless such
distributor has first obtained permission from the Department to employ
this method of affixation. The Department shall regulate the use of tax
meters and may, to assure the proper collection of the taxes imposed by
this Act, revoke or suspend the privilege, theretofore granted by the
Department to any distributor, to imprint tax meter stamps upon original
packages of cigarettes.
Illinois cigarette manufacturers who place their cigarettes in original
packages which are contained inside a sealed transparent wrapper, and
similar out‑of‑State cigarette manufacturers who elect to qualify and are
accepted by the Department as distributors under Section 4b of this Act,
shall pay the taxes imposed by this Act by remitting the amount thereof to
the Department by the 5th day of each month covering cigarettes shipped or
otherwise delivered in Illinois to purchasers during the preceding calendar
month. Such manufacturers of cigarettes in original packages which are
contained inside a sealed transparent wrapper, before delivering such
cigarettes or causing such cigarettes to be delivered in this State to
purchasers, shall evidence their obligation to remit the taxes due with
respect to such cigarettes by imprinting language to be prescribed by the
Department on each original package of such cigarettes underneath the
sealed transparent outside wrapper of such original package, in such place
thereon and in such manner as the Department may designate. Such imprinted
language shall acknowledge the manufacturer's payment of or liability for
the tax imposed by this Act with respect to the distribution of such
cigarettes.
A distributor shall not affix, or cause to be affixed, any stamp or imprint
to a package of cigarettes, as provided for in this Section, if the tobacco
product
manufacturer, as defined in Section 10 of the Tobacco Product Manufacturers'
Escrow
Act, that made or sold the cigarettes has failed to become a participating
manufacturer, as defined in subdivision (a)(1) of Section 15 of the Tobacco
Product
Manufacturers' Escrow Act, or has failed to create a qualified escrow fund for
any cigarettes manufactured by the tobacco product manufacturer and sold in
this State or otherwise failed to bring itself into compliance with subdivision
(a)(2) of Section 15 of the Tobacco Product
Manufacturers' Escrow Act.
(Source: P.A. 92‑322, eff. 1‑1‑02; 92‑536, eff. 6‑6‑02;
92‑737, eff. 7‑25‑02; 93‑22, eff. 6‑20‑03.)
|
(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 appropriate sunset date. A taxpayer is not
entitled to take the exemption, credit, or deduction beginning on the sunset
date and thereafter. If a reasonable and appropriate sunset date is not
specified in the Public Act that creates the exemption, credit, or deduction, a
taxpayer shall not be entitled to take the exemption, credit, or deduction
beginning 5 years after the effective date of the Public Act creating the
exemption, credit, or deduction and thereafter.
(Source: P.A. 88‑660, eff. 9‑16‑94.)
|
(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, | ||
|
||
(A) any cigarettes the package of which:
(i) bears any statement, label, stamp, | ||
|
||
(ii) does not comply with:
(aa) all requirements imposed by or | ||
|
||
(bb) all federal trademark and copyright | ||
|
||
(B) any cigarettes imported into the United | ||
|
||
(C) any cigarettes that such person otherwise | ||
|
||
(D) any cigarettes for which there has not been | ||
|
||
(2) to alter the package of any cigarettes, prior to | ||
|
||
(A) any statement, label, stamp, sticker, or | ||
|
||
(B) any health warning that is not specified in, | ||
|
||
(3) to affix any stamp required pursuant to this Act | ||
|
||
(b) Documentation. On the first business day of each month, each person
licensed
to affix the State tax stamp to cigarettes shall file with the Department, for
all cigarettes
imported into the United States to which the person has affixed the tax stamp
in the
preceding month:
(1) a copy of:
(A) the permit issued pursuant to the Internal | ||
|
||
(B) the customs form containing, with respect to | ||
|
||
(2) a statement, signed by the person under penalty | ||
|
||
(3) a statement, signed by an officer of the | ||
|
||
(A) the package health warning and ingredient | ||
|
||
(B) the provisions of Exhibit T of the Master | ||
|
||
(c) Administrative sanctions.
(1) Upon finding that a distributor has committed | ||
|
||
(2) Cigarettes that are acquired, held, owned, | ||
|
||
(d) Unfair trade practices. A violation of subsection (a) or subsection
(b) of this Section shall constitute an unlawful practice as provided in the
Consumer Fraud and Deceptive Business Practices Act.
(e) Unfair cigarette sales. For purposes of the Trademark Registration and
Protection Act and the Counterfeit Trademark Act, cigarettes imported or
reimported into the United States for sale or distribution under any trade
name, trade dress, or trademark that is the same as, or is confusingly similar
to, any trade name, trade dress, or trademark used for cigarettes manufactured
in the United States for sale or distribution in the United States shall be
presumed to have been purchased outside of the ordinary channels of trade.
(f) General provisions.
(1) This Section shall be enforced by the | ||
|
||
(2) For the purpose of enforcing this Section, the | ||
|
||
(3) In addition to any other remedy provided by law, | ||
|
||
(g) Definitions. As used in this Section:
"Importer" means that term as defined in 26 U.S.C. 5702(1).
"Package" means that term as defined in 15 U.S.C. 1332(4).
(h) Applicability.
(1) This Section does not apply to:
(A) cigarettes allowed to be imported or brought | ||
|
||
(B) cigarettes sold or intended to be sold as | ||
|
||
(2) The penalties provided in this Section are in | ||
|
||
(Source: P.A. 91‑810, eff. 6‑13‑00.)
|
(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 therefor from
the Department. Application for license shall be made to the Department in
form as furnished and prescribed by the Department. Each applicant for a
license under this Section shall furnish to the Department on the form
signed and verified by the applicant the following information:
(a) The name and address of the applicant;
(b) The address of the location at which the | ||
|
||
(c) Such other additional information as the | ||
|
||
The annual license fee payable to the Department for each distributor's
license shall be $250. The purpose of such annual license fee is to defray
the cost, to the Department, of
serializing cigarette tax stamps. Each applicant for license shall pay such
fee to the Department at the time of submitting his application for license
to the Department.
Every applicant who is required to procure a distributor's license shall
file with his application a joint and several bond. Such bond shall be
executed to the Department of Revenue, with good and sufficient surety or
sureties residing or licensed to do business within the State of Illinois,
in the amount of $2,500, conditioned upon the true and faithful compliance
by the licensee with all of the provisions of this Act. Such bond, or a
reissue thereof, or a substitute therefor, shall be kept in effect during
the entire period covered by the license. A separate application for
license shall be made, a separate annual license fee paid, and a separate
bond filed, for each place of business at which a person who is required to
procure a distributor's license under this Section proposes to engage in
business as a distributor in Illinois under this Act.
The following are ineligible to receive a distributor's license under
this Act:
(1) a person who is not of good character and | ||
|
||
(2) a person who has been convicted of a felony | ||
|
||
(3) a corporation, if any officer, manager or | ||
|
||
The Department, upon receipt of an application, license fee and bond in
proper form, from a person who is eligible to receive a distributor's
license under this Act, shall issue to such applicant a license in form as
prescribed by the Department, which license shall permit the applicant to
which it is issued to engage in business as a distributor at the place
shown in his application. All licenses issued by the Department under this
Act shall be valid for not to exceed one year after issuance unless sooner
revoked, canceled or suspended as provided in this Act. No license issued
under this Act is transferable or assignable. Such license shall be
conspicuously displayed in the place of business conducted by the licensee
in Illinois under such license.
Any person aggrieved by any decision of the Department under this Section
may, within 20 days after notice of the decision, protest and request a
hearing. Upon receiving a request for a hearing, the Department shall give
notice to the person requesting the hearing of the time and place fixed for the
hearing and shall hold a hearing in conformity with the provisions of this Act
and then issue its final administrative decision in the matter to that person.
In the absence of a protest and request for a hearing within 20 days, the
Department's decision shall become final without any further determination
being made or notice given.
(Source: P.A. 91‑901, eff. 1‑1‑01; 92‑322, eff. 1‑1‑02.)
|
(35 ILCS 130/4a) (from Ch. 120, par. 453.4a)
Sec. 4a.
If a licensee shall be convicted of the violation of any of the
provisions of this Act, or if his license shall be revoked and no review
is had of the order or revocation, or if on review thereof the decision is
adverse to the licensee, or if a licensee fails to pay an assessment as to
which no judicial review is sought and which has become final, or pursuant
to which, upon review thereof, the circuit court has entered a judgment
that is in favor of the Department and that has become
final, the bond filed pursuant to this Act shall thereupon be forfeited,
and the Department may institute a suit upon such bond in its own name for
the entire amount of such bond and costs. Such
suit upon the bond shall be
in addition to any other remedy provided for herein.
(Source: P.A. 79‑1366.)
|
(35 ILCS 130/4b) (from Ch. 120, par. 453.4b)
Sec. 4b.
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 cigarettes in this State, but who elect to qualify under this Act as
distributors of cigarettes in this State, and who, to the satisfaction of
the Department, furnish adequate security to insure payment of the tax,
provided that any such permit shall extend only to cigarettes which such
permittee manufacturer places in original packages that are contained
inside a sealed transparent wrapper. Such permits shall be issued without
charge in such form as the Department may prescribe and shall not be
transferable or assignable.
The following are ineligible to receive a distributor's permit under
this Act:
(1) a person who is not of good character and reputation in the
community in which he resides;
(2) a person who has been convicted of a felony under any Federal or
State law, if the Department, after investigation and a hearing, if
requested by the applicant, determines that such person has not been
sufficiently rehabilitated to warrant the public trust;
(3) a corporation, if any officer, manager or director thereof, or any
stockholder or stockholders owning in the aggregate more than 5% of the
stock of such corporation, would not be eligible to receive a permit under
this Act for any reason.
With respect to cigarettes which come within the scope of such a permit
and which any such permittee delivers or causes to be delivered in Illinois
to purchasers, such permittee shall remit the tax imposed by this Act at
the times provided for in Section 3 of this Act. Each such remittance
shall be accompanied by a return filed with the Department on a form to be
prescribed and furnished by the Department and shall disclose such
information as the Department may lawfully require. Each such return shall
be accompanied by a copy of each invoice rendered by the permittee to any
purchaser to whom the permittee delivered cigarettes of the type covered by
the permit (or caused cigarettes of the type covered by the permit to be
delivered) in Illinois during the period covered by such return.
Such permit may be suspended, canceled or revoked when, at any time, the
Department considers that the security given is inadequate, or that such
tax can more effectively be collected from distributors located in this
State, or whenever the permittee violates any provision of this Act or any
lawful rule or regulation issued by the Department pursuant to this Act or
is determined to be ineligible for a distributor's permit under this Act as
provided in this Section, whenever the permittee shall notify the
Department in writing of his desire to have the permit canceled. The
Department shall have the power, in its discretion, to issue a new permit
after such suspension, cancellation or revocation, except when the person
who would receive the permit is ineligible to receive a distributor's
permit under this Act.
All permits issued by the Department under this Act shall be valid for
not to exceed one year after issuance unless sooner revoked, canceled or
suspended as in this Act provided.
(Source: P.A. 79‑387.)
|
(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 deems necessary to provide for the
affixation of the proper amount of tax stamps
or alternative tax indicia
to each original package of
cigarettes.
(Source: P.A. 92‑322, eff. 1‑1‑02.)
|
(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 for the
violation of any provision of this Act, or for noncompliance with any
provision herein contained, or for any noncompliance with any lawful rule
or regulation promulgated by the Department under Section 8 of this Act, or
because the licensee is determined to be ineligible for a distributor's
license for any one or more of the reasons provided for in Section 4 of
this Act. However, no such license shall be revoked, cancelled or
suspended, except after a hearing by the Department with notice to the
distributor, as aforesaid, and affording such distributor a reasonable
opportunity to appear and defend, and any distributor aggrieved by any
decision of the Department with respect thereto may have the determination
of the Department judicially reviewed, as herein provided.
The Department may revoke, cancel, or suspend the license of any
distributor for a violation of the Tobacco Product Manufacturers' Escrow
Enforcement Act as provided in Section 20 of that Act.
Any distributor aggrieved by any decision of the Department under this
Section
may, within 20 days after notice of the decision, protest and request a
hearing. Upon receiving a request for a hearing, the Department shall give
notice in writing to the distributor requesting the hearing that contains a
statement of the charges preferred against the distributor and that states the
time and place fixed for the hearing. The Department shall hold the hearing in
conformity with the provisions of this Act and then issue its final
administrative decision in the matter to the distributor. In the absence of a
protest and request for a hearing within 20 days, the Department's decision
shall become final without any further determination being made or notice
given.
No license so revoked, as aforesaid, shall be reissued to any such
distributor within a period of 6 months after the date of the final
determination of such revocation. No such license shall be reissued at all
so long as the person who would receive the license is ineligible to
receive a distributor's license under this Act for any one or more of the
reasons provided for in Section 4 of this Act.
The Department upon complaint filed in the circuit
court may by injunction
restrain any person who fails, or refuses, to comply with any of the
provisions of this Act from acting as a distributor of cigarettes in this
State.
(Source: P.A. 91‑901, eff. 1‑1‑01; 92‑737, eff. 7‑25‑02.)
|
(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 or other interested
party to the proceeding, issue subpoenas requiring the attendance of and
the giving of testimony by witnesses, and subpoenas duces tecum requiring
the production of books, papers, records or memoranda. All subpoenas and
subpoenas duces tecum issued under the terms of this Act may be served by
any person of full age. The fees of witnesses for attendance and travel
shall be the same as the fees of witnesses before the circuit court of this
State; such fees to be paid when the witness is excused from further
attendance. When the witness is subpoenaed at the instance of the
Department or any officer or employee thereof, such fees shall be paid in
the same manner as other expenses of the Department, and when the witness
is subpoenaed at the instance of any other party to any such proceeding,
the cost of service of the subpoena or subpoena duces tecum and the fee of
the witness shall be borne by the party at whose instance the witness is
summoned. In such case the Department, in its discretion, may require a
deposit to cover the cost of such service and witness fees. A subpoena or
subpoena duces tecum so issued shall be served in the same manner as a subpoena
or subpoena duces tecum issued out of a court.
Any circuit court of this State, upon the
application of the Department or any officer or employee thereof, or upon
the application of any other party to the proceeding, may, in its
discretion, compel the attendance of witnesses, the production of books,
papers, records or memoranda and the giving of testimony before the
Department or any officer or employee thereof conducting an investigation
or holding a hearing authorized by this Act, by an attachment for contempt,
or otherwise, in the same manner as production of evidence may be compelled
before the court.
The Department or any officer or employee thereof, or any other party in
an investigation or hearing before the Department, may cause the
depositions of witnesses within the State to be taken in the manner
prescribed by law for like depositions, or depositions for discovery in
civil actions in courts of this State, and to that end compel the
attendance of witnesses and the production of books, papers, records or
memoranda, in the same manner hereinbefore provided.
(Source: P.A. 83‑334.)
|
(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 be given by
United States certified or registered mail, addressed to the person concerned at his
last known address, and proof of such mailing shall be sufficient for the
purposes of this Act. Notice of any hearing provided for by this Act shall
be so given not less than 7 days prior to the day fixed for the hearing.
Hearings provided for in this Act shall be held:
(1) In Cook County, if the taxpayer's principal place of business is in
that county;
(2) At the Department's office nearest the taxpayer's principal place of
business, if the taxpayer's principal place of business is in Illinois but
outside Cook County;
(3) In Sangamon County, if the taxpayer's principal place of business is
outside Illinois.
The Circuit Court of the County wherein the hearing is held has
power to review all final administrative decisions of the Department in
administering this Act. The provisions of the Administrative Review Law,
and all amendments and
modifications thereof, and the rules adopted pursuant thereto, shall
apply to and govern all proceedings for the judicial review of final
administrative decisions of the Department under this Act. The term
"administrative decision" is defined as in Section 3‑101 of the Code of Civil Procedure.
Service upon the Director of Revenue or Assistant Director of Revenue
of summons issued in any action to review a final
administrative decision shall be service upon the Department. The
Department shall certify the record of its proceedings if the distributor
pays to it the sum of 75� per page of testimony taken before the Department
and 25� per page of all other matters contained in such record, except that
these charges may be waived where the Department is satisfied that the aggrieved
party is a poor person who cannot afford to pay such charges.
Before the delivery of such record to the person applying for it, payment
of these charges must be made, and if
the record is not paid for within 30 days after notice that such record
is available, the
complaint may be dismissed by the court upon motion of the Department.
No stay order shall be entered by the Circuit Court unless the
distributor files with the court a bond in an amount fixed and approved by
the court, to indemnify the State against all loss and injury which may be
sustained by it on account of the review proceedings and to secure all
costs which may be occasioned by such proceedings.
Whenever any proceeding provided by this Act is begun before the
Department, either by the Department or by a person subject to this Act,
and such person thereafter dies or becomes a person under legal disability
before such
proceeding is concluded, the legal representative of the deceased person
or of the person under legal disability shall notify
the Department of such death or legal disability.
Such legal representative, as such, shall then be substituted
by the Department for such person. If the legal representative fails to
notify the Department of his or her appointment as such legal representative, the
Department may, upon its own motion, substitute such legal representative
in the proceeding pending before the Department for the person who died or
became a person under legal disability.
(Source: P.A. 83‑706.)
|
(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 Illinois Administrative Procedure Act does not apply to final
orders, decisions and opinions of the Department, (2) subparagraph (a)2 of
Section 5‑10 of the Illinois Administrative Procedure Act does not apply to
forms established by the Department for use under this Act, and (3) the
provisions of Section 10‑45 of the Illinois Administrative Procedure Act
regarding proposals for decision are excluded and not applicable to the
Department under this Act.
(Source: P.A. 88‑45.)
|
(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
the 15th day of each calendar month, file a return with the Department,
showing the quantity of cigarettes manufactured during the preceding
calendar month, the quantity of cigarettes brought into this State or
caused to be brought into this State from outside this State during the
preceding calendar month without authorized evidence on the original
packages of such cigarettes underneath the sealed transparent wrapper
thereof that the tax liability imposed by this Act has been assumed by the
out‑of‑State seller of such cigarettes, the quantity of cigarettes
purchased tax‑paid during the preceding calendar month either within or
outside this State, and the quantity of cigarettes sold or otherwise
disposed of during the preceding calendar month. Such return shall be filed
upon forms furnished and prescribed by the Department and shall contain
such other information as the Department may reasonably require.
The Department may promulgate rules to require that the distributor's return
be accompanied by appropriate computer‑generated magnetic media supporting
schedule data in the format required by the Department, unless, as provided by
rule, the Department grants an exception upon petition of a distributor.
Illinois manufacturers of cigarettes in original packages which are
contained inside a sealed transparent wrapper shall file a return by the
5th day of each month covering the preceding calendar month. Each such
return shall be accompanied by the appropriate remittance for tax as
provided in the last paragraph of Section 3 of this Act. Each such return
shall show the quantity of such cigarettes manufactured during the period
covered by the return, the quantity of cigarettes sold or otherwise
disposed of during the period covered by the return and such other
information as the Department may lawfully require. Such returns shall be
filed on forms prescribed and furnished by the Department. Each such return
shall be accompanied by a copy of each invoice rendered by such
manufacturer to any purchaser to whom such manufacturer delivered
cigarettes (or caused cigarettes to be delivered) during the period covered
by the return.
The Department may promulgate rules to require that the manufacturer's return
be accompanied by appropriate computer‑generated magnetic media supporting
schedule data in the format required by the Department, unless, as provided by
rule, the Department grants an exception upon petition of a manufacturer.
(Source: P.A. 92‑322, eff. 1‑1‑02.)
|
(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 so corrected
by the Department shall be prima facie correct and shall be prima facie
evidence of the correctness of the amount of tax due, as shown therein.
Instead of requiring the distributor to file an amended return, the
Department may simply notify the distributor of the correction or
corrections it has made. Proof of such correction by the Department may be
made at any hearing before the Department or in any legal proceeding by a
reproduced copy of the Department's record relating thereto in the name of
the Department under the certificate of the Director of Revenue. Such
reproduced copy shall, without further proof, be admitted into evidence
before the Department or in any legal proceeding and shall be prima facie
proof of the correctness of the amount of tax due, as shown therein. If the
Department finds that any amount of tax is due from the distributor, the
Department shall issue the distributor a notice of tax liability for the
amount of tax claimed by the Department to be due, together with a penalty
in an amount determined in accordance with Sections 3‑3, 3‑5 and 3‑6 of the
Uniform Penalty and Interest Act. If, in administering the provisions of
this Act, comparison of a return or returns of a distributor with the
books, records and inventories of such distributor discloses a deficiency
which cannot be allocated by the Department to a particular month or
months, the Department shall issue the distributor a notice of tax
liability for the amount of tax claimed by the Department to be due for a
given period, but without any obligation upon the Department to allocate
such deficiency to any particular month or months, together with a penalty
in an amount determined in accordance with Sections 3‑3, 3‑5 and 3‑6 of the
Uniform Penalty and Interest Act, under which circumstances the aforesaid
notice of tax liability shall be prima facie correct and shall be prima
facie evidence of the correctness of the amount of tax due, as shown
therein; and proof of such correctness may be made in accordance with, and
the admissibility of a reproduced copy of such notice of tax liability
shall be governed by, all the provisions of this Act applicable to
corrected returns. If any distributor filing any return dies or becomes a
person under legal disability at any time before the Department issues its
notice of tax liability, such notice shall be issued to the administrator,
executor or other legal representative, as such, of such distributor.
(2) If, within 60 days after such notice of tax liability, the
distributor or his or her legal representative files a protest to such
notice of tax liability and requests a hearing thereon, the Department shall
give notice to such distributor or legal representative of the time and place
fixed for such hearing, and shall hold a hearing in conformity with the
provisions of this Act, and pursuant thereto shall issue a final assessment
to such distributor or legal representative for the amount found to be due
as a result of such hearing. If a protest to the notice of tax liability
and a request for a hearing thereon is not filed within 60 days
after such
notice of tax liability, such notice of tax liability shall become final
without the necessity of a final assessment being issued and shall be
deemed to be a final assessment.
(3) 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 suit
to recover the amount of such tax, or portion thereof, or penalty; or, if
the taxpayer dies or becomes incompetent, by filing claim therefor against
his estate; provided that no such action with respect to any tax, or portion
thereof, or penalty, shall be instituted more than 2 years after the cause
of action accrues, except with the consent of the person from whom such tax
or penalty is due.
After the expiration of the period within which the person assessed may
file an action for judicial review under the Administrative Review Law
without such an action being filed, a certified copy of the final assessment
or revised final assessment of the Department may be filed with the Circuit
Court of the county in which the taxpayer has his or her principal place of
business, or of Sangamon County in those cases in which the taxpayer does
not have his principal place of business in this State. The certified copy
of the final assessment or revised final assessment shall be accompanied by
a certification which recites facts that are sufficient to show that the
Department complied with the jurisdictional requirements of the Law in
arriving at its final assessment or its revised final assessment and that
the taxpayer had his or her opportunity for an administrative hearing and for
judicial review, whether he availed himself or herself of either or both of
these opportunities or not. If the court is satisfied that the Department
complied with the jurisdictional requirements of the Law in arriving at its
final assessment or its revised final assessment and that the taxpayer had
his or her opportunity for an administrative hearing and for judicial review,
whether he or she availed himself or herself of either or both of
these opportunities or not, the court shall enter judgment in favor of the
Department and against the taxpayer for the amount shown to be due by the
final assessment or the revised final assessment, and such judgment shall
be filed of record in the court. Such judgment shall bear the rate of
interest set in the Uniform Penalty and Interest Act, but otherwise shall
have the same effect as other judgments. The judgment may be enforced, and
all laws applicable to sales for the enforcement of a judgment shall be
applicable to sales made under such judgments. The Department shall file
the certified copy of its assessment, as herein provided, with the Circuit
Court within 2 years after such assessment becomes final except when the
taxpayer consents in writing to an extension of such filing period.
If, when the cause of action for a proceeding in court accrues against a
person, he or she is out of the State, the action may be commenced within the
times herein limited, after his or her coming into or return to the State;
and if, after the cause of action accrues, he or she departs from and
remains out of the State, the time of his or her absence is no part of the
time limited for the commencement of the action; but the foregoing
provisions concerning absence from the State shall not apply to any case in
which, at the time the cause of action accrues, the party against whom the
cause of action accrues is not a resident of this State. The time within
which a court action is to be commenced by the Department hereunder shall
not run while the taxpayer is a debtor in any proceeding under the Federal
Bankruptcy Act nor thereafter until 90 days after the Department is
notified by such debtor of being discharged in bankruptcy.
No claim shall be filed against the estate of any deceased person or
a person under legal disability for any tax or penalty or part of either
except in the manner prescribed and within the time limited by the Probate
Act of 1975, as amended.
The remedies provided for herein shall not be exclusive, but all
remedies available to creditors for the collection of debts shall be
available for the collection of any tax or penalty due hereunder.
The collection of tax or penalty by any means provided for herein shall
not be a bar to any prosecution under this Act.
The certificate of the Director of the Department to the effect that a
tax or amount required to be paid by this Act has not been paid, that a
return has not been filed, or that information has not been supplied
pursuant to the provisions of this Act, shall be prima facie evidence
thereof.
All of the provisions of Sections 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5i and
5j of the Retailers' Occupation Tax Act, which are not inconsistent
with this Act, and Section 3‑7 of the Uniform Penalty and Interest Act
shall apply, as far as practicable, to the subject matter of
this Act to the same extent as if such provisions were included herein.
References in such incorporated Sections of the "Retailers' Occupation Tax
Act" to retailers, to sellers or to persons engaged in the business of
selling tangible personal property shall mean distributors when used in
this Act.
(Source: P.A. 92‑322, eff. 1‑1‑02.)
|
(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 judgment and information, which amount
so fixed by the Department shall be prima facie correct and shall be prima
facie evidence of the correctness of the amount of tax due, as shown in
such determination. Proof of such determination by the Department may be
made at any hearing before the Department or in any legal proceeding by a
reproduced copy of the Department's record relating thereto in the name of
the Department under the certificate of the Director of Revenue. Such
reproduced copy shall, without further proof, be admitted into evidence
before the Department or in any legal proceeding and shall be prima facie
proof of the correctness of the amount of tax due, as shown therein. The
Department shall issue such person a notice of tax liability for the amount
of tax claimed by the Department to be due, together with a penalty in
an amount determined in accordance with Sections 3‑3, 3‑5 and 3‑6 of the
Uniform Penalty and Interest Act. If such person or the legal representative of
such person, within 60 days after such notice, files a protest to
such
notice of tax liability and requests a hearing thereon, the Department
shall give notice to such person or the legal representative of such person
of the time and place fixed for such hearing and shall hold a hearing in
conformity with the provisions of this Act, and pursuant thereto shall
issue a final assessment to such person or to the legal representative of
such person for the amount found to be due as a result of such hearing. If
a protest to the notice of tax liability and a request for a hearing
thereon is not filed within 60 days after such notice of tax
liability,
such notice of tax liability shall become final without the necessity of a
final assessment being issued and shall be deemed to be a final assessment.
(Source: P.A. 92‑322, eff. 1‑1‑02.)
|
(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 which are not tax stamped as required by
this Act, except:
(a) A person transporting into this State unstamped original packages
containing a total of not more than 2000 cigarettes in any single lot or
shipment;
(b) a licensed cigarette distributor under this Act;
(c) a common carrier;
(d) a person transporting cigarettes under Federal internal bond or
custom control that are non‑tax paid under Chapter 52 of the Internal
Revenue Code of 1954, as amended;
(e) a person engaged in transporting cigarettes to a cigarette dealer
who is properly licensed as a distributor under the Illinois Cigarette Tax
Act or the Illinois Cigarette Use Tax Act, or under the laws of any other
state, and who has in his possession during the course of transporting such
cigarettes a bill of lading, waybill, or other similar commercial document
which was issued by or for a manufacturer of cigarettes who holds a valid
permit as a cigarette manufacturer under Chapter 52, Internal Revenue Code
of 1954, as subsequently amended, and which shows that the cigarettes are
being transported by or at the direction of such manufacturer to such
licensed cigarette dealer.
Any transporter desiring to possess or acquire for transportation or
transport upon the highways, roads or streets of this State more than 2000
cigarettes which are not contained in original packages that are Illinois
tax stamped shall obtain a permit from the Department authorizing such
transporter to possess or acquire for transportation or transport the
cigarettes, and he shall have the permit in the transporting vehicle during
the period of transportation of the cigarettes. The application for the
permit shall be in such form and shall contain such information as may be
prescribed by the Department. The Department may issue a permit for a
single load or shipment or for a number of loads or shipments to be
transported under specified conditions.
Any cigarettes transported on the highways, roads or streets of this
State under conditions which violate any requirement of this Section, and
the vehicle containing such cigarettes, are subject to seizure by the
Department, and to confiscation and forfeiture in the same manner as is
provided for in Section 18a of this Act. Any such confiscated and forfeited
property shall be sold in the same manner and under the same conditions as
provided for in Section 21 of this Act, with the proceeds from any such
sale being deposited in the State Treasury.
Any person who violates any requirement of this Section is guilty of a
Class 4 felony.
Any transporter who, with intent to defeat or evade or with intent to
aid another to defeat or evade the tax imposed by this Act, at any given
time, transports 40,000 or more cigarettes upon the highways, roads or
streets of this State under conditions which violate any requirement of
this Section shall be guilty of a Class 3 felony.
(Source: P.A. 83‑1428.)
|
(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
hereinafter provided, then the Department shall issue a credit memorandum
or refund to the person who made the erroneous payment or, if that person
has died or become a person under legal disability, to his or her legal
representative, as such.
If it is determined that the Department should issue a credit or refund
under this Act, the Department may first apply the amount thereof against
any amount of tax or penalty due under this Act or under the Cigarette Use
Tax Act from the person entitled to such credit or refund. For this
purpose, if proceedings are pending to determine whether or not any tax or
penalty is due under this Act or under the Cigarette Use Tax Act from such
person, the Department may withhold issuance of the credit or refund
pending the final disposition of such proceedings and may apply such credit
or refund against any amount found to be due to the Department under this
Act or under the Cigarette Use Tax Act as a result of such proceedings. The
balance, if any, of the credit or refund shall be issued to the person
entitled thereto.
If no tax or penalty is due and no proceeding is pending to determine
whether such taxpayer is indebted to the Department for tax or penalty, the
credit memorandum or refund shall be issued to the claimant; or (in the
case of a credit memorandum) the credit memorandum may be assigned and set
over by the lawful holder thereof, subject to reasonable rules of the
Department, to any other person who is subject to this Act or the Cigarette
Use Tax Act, and the amount thereof shall be applied by the Department
against any tax or penalty due or to become due under this Act or under the
Cigarette Use Tax Act from such assignee.
As to any claim filed hereunder with the Department on and after each
January 1 and July 1, no amount of tax or penalty erroneously paid (either
in total or partial liquidation of a tax or penalty under this Act) more
than 3 years prior to such January 1 and July 1, respectively, shall be
credited or refunded, except that if both the Department and the taxpayer
have agreed to an extension of time to issue a notice of tax liability under
this Act, the claim may be filed at any time prior to the expiration of the
period agreed upon.
If the Department approves a claim for stamps affixed to a product returned
to a manufacturer or for replacement of stamps, the credit memorandum shall not
exceed the face value of stamps originally affixed, and replacement stamps
shall be issued only in an amount equal to the value of the stamps previously
affixed. Higher denomination stamps shall not be issued as replacements for
lower value stamps. Distributors must prove the face value of the stamps which
have been destroyed or returned to manufacturers when filing claims.
Any credit or refund that is allowed under this Act shall bear interest
at the rate and in the manner set forth in the Uniform Penalty and Interest
Act.
In case the Department determines that the claimant is entitled to a
refund, such refund shall be made only from such appropriation as may be
available for that purpose. If it appears unlikely that the amount
appropriated would permit everyone having a claim allowed during the period
covered by such appropriation to elect to receive a cash refund, the
Department, by rule or regulation, shall provide for the payment of refunds
in hardship cases and shall define what types of cases qualify as hardship
cases.
If the Department approves a claim for the physical replacement of
cigarette tax stamps, the Department (subject to the same limitations as
those provided for hereinbefore in this Section) may issue an assignable
credit memorandum or refund to the claimant or to the claimant's legal
representative.
The provisions of Sections 6a, 6b and 6c of the Retailers' Occupation
Tax Act which are not inconsistent with this Act, shall apply, as far as
practicable, to the subject matter of this Act to the same extent as if
such provisions were included herein.
(Source: P.A. 90‑491, eff. 1‑1‑98.)
|
(35 ILCS 130/10) (from Ch. 120, par. 453.10)
Sec. 10.
The Department, or any officer or employee designated in writing
by the Director thereof, for the purpose of administering and enforcing the
provisions of this Act, may hold investigations and hearings concerning
any matters covered by this Act, and may examine books, papers, records or
memoranda bearing upon the sale or other disposition of cigarettes by such
distributor, and may issue subpoenas requiring the attendance of such
distributor, or any officer or employee of such distributor, or any person
having knowledge of the facts, and may take testimony and require proof,
and may issue subpoenas duces tecum to compel the production of relevant
books, papers, records and memoranda, for the information of the
Department.
In the conduct of any investigation or hearing provided for by this Act,
neither the Department, nor any officer or employee thereof, shall be bound
by the technical rules of evidence, and no informality in the proceedings
nor in the manner of taking testimony shall invalidate any rule, order,
decision or regulation made, approved or confirmed by the Department.
The Director of Revenue, or any duly authorized officer or employee of
the Department, shall have the power to administer oaths to such persons
required by this Act to give testimony before the said Department.
The books, papers, records and memoranda of the Department, or parts
thereof, may be proved in any hearing, investigation or legal proceeding by
a reproduced copy thereof under the certificate of the Director of Revenue.
Such reproduced copy shall, without further proof, be admitted into
evidence before the Department or in any legal proceeding.
(Source: Laws 1965, p. 192.)
|
(35 ILCS 130/10a) (from Ch. 120, par. 453.10a)
Sec. 10a.
No person shall be excused from testifying or from producing any
books, papers, records or memoranda in any investigation or upon any
hearing, when ordered to do so by the Department or any officer or employee
thereof, upon the ground that the testimony or evidence, documentary or
otherwise, may tend to incriminate him or subject him to a criminal
penalty, but no person shall be prosecuted or subjected to any criminal
penalty for, or on account of, any transaction made or thing concerning
which he may testify or produce evidence, documentary or otherwise, before
the Department or an officer or employee thereof; provided, that such
immunity shall extend only to a natural person who, in obedience to a
subpoena, gives testimony under oath or produces evidence, documentary or
otherwise, under oath. No person so testifying shall be exempt from
prosecution and punishment for perjury committed in so testifying.
(Source: Laws 1945, p. 1220.)
|
(35 ILCS 130/10b) (from Ch. 120, par. 453.10b)
Sec. 10b.
All information received by the Department from returns
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 such information in any manner, except in accordance
with a proper judicial order or as otherwise provided by law, shall be
guilty of a Class A misdemeanor.
Nothing in this Act prevents the Director of Revenue from publishing
or making available to the public the names and addresses of persons
filing returns under this Act, or reasonable statistics concerning the
operation of the tax by grouping the contents of returns so that the
information in any individual return is not disclosed.
Nothing in this Act prevents the Director of Revenue from divulging
to the United States Government or the government of any other state, or
any officer or agency thereof, for exclusively official purposes,
information received by the Department in administering this Act,
provided that such other governmental agency agrees to divulge requested
tax information to the Department.
The furnishing upon request of the Auditor General, or his authorized
agents, for official use, of returns filed and information related
thereto under this Act is deemed to be an official purpose within the
meaning of this Section.
The furnishing of financial information to a home rule unit with a
population in excess of 2,000,000 that has
imposed a tax similar to that imposed by this Act under its home rule powers,
upon request of the Chief Executive of the home rule unit, is an official
purpose within the meaning of this Section, provided the home rule unit agrees
in writing to the requirements of this Section. Information so provided is
subject to all confidentiality provisions of this Section. The written
agreement shall provide for reciprocity, limitations on access, disclosure,
and procedures for requesting information.
The Director may make available to any State agency, including the
Illinois Supreme Court, which licenses persons to engage in any occupation,
information that a person licensed by such agency has failed to file
returns under this Act or pay the tax, penalty and interest shown therein,
or has failed to pay any final assessment of tax, penalty or interest due
under this Act. An assessment is final when all proceedings in court for
review of such assessment have terminated or the time for the taking
thereof has expired without such proceedings being instituted.
The Director shall make available for public
inspection in the Department's principal office and for publication, at cost,
administrative decisions issued on or after January
1, 1995. These decisions are to be made available in a manner so that the
following
taxpayer information is not disclosed:
(1) The names, addresses, and identification numbers | ||
|
||
(2) At the sole discretion of the Director, trade | ||
|
||
The Director shall determine the
appropriate extent of the
deletions allowed in paragraph (2). In the event the taxpayer does not submit
deletions,
the Director shall make only the deletions specified in paragraph (1).
The Director shall make available for public inspection and publication an
administrative decision within 180 days after the issuance of the
administrative
decision. The term "administrative decision" has the same meaning as defined in
Section 3‑101 of Article III of the Code of Civil Procedure. Costs collected
under this Section shall be paid into the Tax Compliance and Administration
Fund.
Nothing contained in this Act shall prevent the Director from divulging
information to any person pursuant to a request or authorization made by the
taxpayer or by an authorized representative of the taxpayer.
(Source: P.A. 90‑491, eff. 1‑1‑98.)
|
(35 ILCS 130/11) (from Ch. 120, par. 453.11)
Sec. 11.
Every distributor of cigarettes, who is required to procure a
license under this Act, shall keep within Illinois, at his licensed
address, complete and accurate records of cigarettes held, purchased,
manufactured, brought in or caused to be brought in from without the State,
and sold, or otherwise disposed of, and shall preserve and keep within
Illinois at his licensed address all invoices, bills of lading, sales
records, copies of bills of sale, inventory at the close of each period for
which a return is required of all cigarettes on hand and of all cigarette
revenue stamps, both affixed and unaffixed, and other pertinent papers and
documents relating to the manufacture, purchase, sale or disposition of
cigarettes. All books and records and other papers and documents that are
required by this Act to be kept shall be kept in the English language, and
shall, at all times during the usual business hours of the day, be subject
to inspection by the Department or its duly authorized agents and employees.
The Department may adopt rules that establish requirements, including record
forms and formats, for records required to be kept and maintained by taxpayers.
For purposes of this Section, "records" means all data maintained by the
taxpayer, including data on paper, microfilm, microfiche or any type of
machine‑sensible data compilation. Those books, records, papers and documents
shall be preserved for a period of at least 3 years after the date of the
documents, or the date of the entries appearing in the records, unless the
Department, in writing, authorizes their destruction or disposal at an earlier
date. At all times during the usual business hours of the day any duly
authorized agent or employee of the Department may enter any place of business
of the distributor, without a search warrant, and inspect the premises and the
stock or packages of cigarettes and the vending devices therein contained, to
determine whether any of the provisions of this Act are being violated. If such
agent or employee is denied free access or is hindered or interfered with in
making such examination as herein provided, the license of the distributor at
such premises shall be subject to revocation by the Department.
(Source: P.A. 88‑480.)
|
(35 ILCS 130/12) (from Ch. 120, par. 453.12)
Sec. 12.
Every distributor who is required to procure a license under this
Act and who purchases cigarettes for shipment into Illinois from a point
outside this State shall procure invoices in duplicate covering each such
shipment, and shall furnish one copy of each such invoice to the Department
at the time of filing the return required by this Act.
(Source: Laws 1953, p. 255.)
|
(35 ILCS 130/13) (from Ch. 120, par. 453.13)
Sec. 13.
Whenever any original package of cigarettes is found in the place
of business or in the possession of any person who is not a licensed
distributor under this Act without proper stamps affixed thereto, or an
authorized substitute therefor imprinted thereon, underneath the sealed
transparent wrapper of such original package, as required by this Act, the
prima facie presumption shall arise that such original package of
cigarettes is kept therein or is held by such person in violation of the
provisions of this Act.
(Source: Laws 1953, p. 255.)
|
(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.
(Source: P.A. 83‑1428.)
|
(35 ILCS 130/15) (from Ch. 120, par. 453.15)
Sec. 15.
Any person who shall fail to safely preserve the records required
by Section 11 of this Act for the period of three years, as required therein,
in such manner as to insure permanency and accessibility for inspection by the
Department, shall be guilty of a business offense and may be fined up to
$5,000.
(Source: P.A. 88‑88.)
|
(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 civil actions may be brought in the name of the Department of Revenue.
(Source: P.A. 88‑88.)
|
(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 in any place of business and seize any
original packages not tax stamped or tax imprinted underneath the sealed
transparent wrapper of such original packages in accordance with the
provisions of this Act and any vending device in which such packages may be
found, and such original packages or vending devices so seized shall be
subject to confiscation and forfeiture as hereinafter provided.
(Source: P.A. 82‑1009.)
|
(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, at the time of their seizure by the Department, were not tax
stamped or tax imprinted underneath the sealed transparent wrapper of such
original packages in accordance with this Act, or whether such cigarette
vending devices, at the time of their seizure by the Department, contained
original packages of cigarettes not tax stamped or tax imprinted underneath
the sealed transparent wrapper of such original packages as required by
this Act. The Department shall give not less than 7 days' notice of the
time and place of such hearing to the owner of such property if he is
known, and also to the person in whose possession the property so taken was
found, if such person is known and if such person in possession is not the
owner of said property. In case neither the owner nor the person in
possession of such property is known, the Department shall cause
publication of the time and place of such hearing to be made at least once
in each week for 3 weeks successively in a newspaper of general circulation
in the county where such hearing is to be held.
If, as the result of such hearing, the Department shall determine that
the original packages of cigarettes seized were at the time of seizure not
tax stamped or tax imprinted underneath the sealed transparent wrapper of
such original packages as required by this Act, or that any cigarette
vending device at the time of its seizure contained original packages of
cigarettes not tax stamped or tax imprinted underneath the sealed
transparent wrapper of such original packages as required by this Act, the
Department shall enter an order declaring such original packages of
cigarettes or such cigarette vending devices confiscated and forfeited to
the State, and to be held by the Department for disposal by it as provided
in Section 21 of this Act. The Department shall give notice of such order
to the owner of such property if he is known, and also to the person in
whose possession the property so taken was found, if such person is known
and if such person in possession is not the owner of said property. In case
neither the owner nor the person in possession of such property is known,
the Department shall cause publication of such order to be made at least
once in each week for 3 weeks successively in a newspaper of general
circulation in the county where such hearing was held.
(Source: P. A. 76‑684.)
|
(35 ILCS 130/18b) (from Ch. 120, par. 453.18b)
Sec. 18b.
With the exception of licensed distributors, anyone possessing
cigarettes contained in original packages which are not tax stamped as
required by this Act, or which are improperly tax stamped, shall be liable
to pay, to the Department for deposit in the State Treasury, a penalty of
$15 for each such package of cigarettes in excess of 100 packages. Such
penalty may be recovered by the Department in a civil action.
(Source: P.A. 83‑1428.)
|
(35 ILCS 130/18c)
Sec. 18c.
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,
anyone possessing
not less than 10
and not more than 100 packages of
cigarettes contained in original packages that are not tax
stamped as required by this Act, or that are improperly tax stamped, is
liable to pay to the Department, for deposit into the Tax Compliance and
Administration Fund, a penalty of $10
for each such package of
cigarettes, unless reasonable cause can be established by the person upon whom
the penalty is imposed. Reasonable cause shall be determined in each situation
in accordance with rules adopted by the Department.
(Source: P.A. 92‑322, eff. 1‑1‑02.)
|
(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, her or its possession any original package of cigarettes,
not tax stamped or tax imprinted underneath the sealed transparent wrapper
of such original package as required by this Act, or any vending device
containing such original packages to which stamps have not been affixed, or
on which an authorized substitute for stamps has not been imprinted
underneath the sealed transparent wrapper of such original packages, as
required by this Act, he may file or cause to be filed his complaint in
writing, verified by affidavit, with any court within whose jurisdiction
the premises to be searched are situated, stating the facts upon which such
belief is founded, the premises to be searched, and the property to be
seized, and procure a search warrant and execute the same. Upon the
execution of such search warrant, the peace officer, or officer or employee
of the Department, executing such search warrant shall make due return
thereof to the court issuing the same, together with an inventory of the
property taken thereunder. The court shall thereupon issue process against
the owner of such property if he is known; otherwise, such process shall be
issued against the person in whose possession the property so taken is
found, if such person is known. In case of inability to serve such process
upon the owner or the person in possession of the property at the time of
its seizure, as hereinbefore provided, notice of the proceedings before the
court shall be given as required by the statutes of the State governing
cases of Attachment. Upon the return of the process duly served or upon the
posting or publishing of notice made, as hereinabove provided, the court or
jury, if a jury shall be demanded, shall proceed to determine whether or
not such property so seized was held or possessed in violation of this Act,
or whether, if a vending device has been so seized, it contained at the
time of its seizure original packages not tax stamped or tax imprinted
underneath the sealed transparent wrapper of such original packages as
required by this Act. In case of a finding that the original packages
seized were not tax stamped or tax imprinted underneath the sealed
transparent wrapper of such original packages in accordance with the
provisions of this Act, or that any vending device so seized contained at
the time of its seizure original packages not tax stamped or tax imprinted
underneath the sealed transparent wrapper of such original packages in
accordance with the provisions of this Act, judgment shall be entered
confiscating and forfeiting the property to the State and ordering its
delivery to the Department, and in addition thereto, the court shall have
power to tax and assess the costs of the proceedings.
When any original packages or any cigarette vending device shall have
been declared forfeited to the State by any court, as hereinbefore
provided, and when such confiscated and forfeited property shall have been
delivered to the Department, as provided in this Act, the said Department
shall sell such property for the best price obtainable and shall forthwith
pay over the proceeds of such sale to the State Treasurer; provided,
however, that if the value of such property to be sold at any one time
shall be $500 or more, such property shall be sold only to the highest and
best bidder on such terms and conditions and on open competitive bidding
after public advertisement, in such manner and for such terms as the
Department, by rule, may prescribe.
Upon making such a sale of original packages of cigarettes which were
not tax stamped or tax imprinted underneath the sealed transparent wrapper
of such original packages as required by this Act, the Department shall
affix a distinctive stamp to each of the original packages so sold
indicating that the same are sold pursuant to the provisions of this
Section.
(Source: Laws 1965, p. 3707.)
|
(35 ILCS 130/21)(from Ch. 120, par. 453.21)
Sec. 21. (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, and when all proceedings
for the judicial review of the Department's decision have terminated, the
Department shall, to the extent that its decision is sustained on review, destroy, maintain and use in an undercover capacity, or sell
such property for the best price obtainable and shall forthwith pay over the
proceeds of such sale to the State Treasurer.
If the value of such property to be sold at any one time is
$500 or more, however,
such property shall be sold only to the highest and best bidder on
such terms and conditions and on open competitive bidding after public
advertisement, in such manner and for such terms as the Department, by
rule, may prescribe.
(b) If no complaint for review, as provided in Section 8 of
this Act, has been filed within the time required by the Administrative
Review Law, and if no stay order has been entered thereunder, the
Department shall proceed to sell the property for the
best price obtainable and shall forthwith pay over the proceeds of such
sale to the State Treasurer. If the value
of such property to be sold at any one time is $500
or more, however, such property
shall be sold only to the highest and best bidder on such terms and
conditions and on open competitive bidding after public
advertisement, in such manner and for such terms as the Department, by
rule, may prescribe.
(c) Upon making a sale of unstamped original packages of
cigarettes as provided in this Section, the Department shall affix
a distinctive stamp to each of the original packages so sold indicating
that the same are sold under this Section.
(d) Notwithstanding the foregoing, any cigarettes seized under
this Act or under the Cigarette Use Tax Act may, at the discretion of the
Director of Revenue, be distributed to any eleemosynary institution within
the State of Illinois.
(Source: P.A. 94‑776, eff. 5‑19‑06.)
(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) knowingly and wilfully utters, publishes, passes or tenders as
genuine any such false, altered, forged or counterfeited stamp, (d) falsely
or fraudulently makes, forges, alters or counterfeits any tax imprint on an
original package of cigarettes inside a sealed transparent wrapper, (e)
causes or procures falsely or fraudulently to be made, forged, altered or
counterfeited any such tax imprint or (f) knowingly and wilfully utters,
publishes, passes or tenders as genuine any such false, altered, forged or
counterfeited tax imprint, for the purpose of evading the tax imposed by
this Act shall be guilty of a Class 2 felony.
(Source: P.A. 83‑1428.)
|
(35 ILCS 130/23) (from Ch. 120, par. 453.23)
Sec. 23.
Every 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 counterfeit
stamp, or stamp which has been previously affixed, or affixes a stamp which
has previously been affixed to an original package, or who shall knowingly
and wilfully sell or offer for sale any original package, as defined in
this Act, having imprinted thereon underneath the sealed transparent
wrapper thereof any fraudulent, spurious, imitation or counterfeit tax
imprint, shall be deemed guilty of a Class 2 felony.
(Source: P.A. 83‑1428.)
|
(35 ILCS 130/24) (from Ch. 120, par. 453.24)
Sec. 24.
Punishment for sale or possession of unstamped packages.
(a) Any person other than a licensed distributor who sells,
offers for sale, or has in his possession with intent to sell or offer
for sale, more than 100 original packages, not tax
stamped or tax imprinted
underneath the sealed transparent wrapper of such original package in
accordance with this Act, shall be guilty of a Class 4 felony.
(a‑5) Any person other than a licensed distributor who sells, offers for
sale, or has in his possession with intent to sell or offer for sale, 100 or
fewer original packages, not tax stamped or tax imprinted underneath the sealed
transparent wrapper of the original package in accordance with this Act,
is guilty of a Class A misdemeanor for the first offense and a Class 4 felony
for each subsequent offense.
(b) Any distributor who sells an original package of cigarettes, not
tax stamped or tax imprinted underneath the sealed transparent wrapper
of such original package in accordance with this Act, except when the
sale is made under such circumstances that the tax imposed by this Act
may not legally be levied because of the Constitution or laws of the
United States, shall be guilty of a Class 3 felony.
(Source: P.A. 92‑322, eff. 1‑1‑02.)
|
(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 files any false or
fraudulent return, or who shall fail to make such report or file such
return when due, shall be guilty of a Class 4 felony.
(Source: P.A. 83‑1428.)
|
(35 ILCS 130/26) (from Ch. 120, par. 453.26)
Sec. 26.
Whoever acts as a distributor of original packages without having
a license, as required by this Act, shall be guilty of a Class 4 felony.
(Source: P.A. 83‑1428.)
|
(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 operating expenses of the Department.
(Source: Laws 1965, p. 3707.)
|
(35 ILCS 130/28) (from Ch. 120, par. 453.28)
Sec. 28.
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
distributor licensed under this Act; provided that at least twenty‑four
(24) hours prior to such transfer or sale such distributor or his legal
representative shall report to the Department in writing an intention to so
sell or transfer said stamps and the name and address of the distributor to
whom such sale or transfer is to be made, together with the total of the
face amount of each denomination of stamps to be so sold or transferred.
(Source: Laws 1941, vol. 1, p. 1043.)
|
(35 ILCS 130/29)(from Ch. 120, par. 453.29)
Sec. 29. All moneys received by the Department from the one‑half mill
tax imposed by the Sixty‑fourth General Assembly and all interest and
penalties, received in connection therewith under the provisions of this
Act shall be paid into the Metropolitan Fair and Exposition Authority
Reconstruction Fund. All other moneys received by the Department under this
Act shall be paid into the General Revenue Fund in the State treasury.
After there has been paid into the Metropolitan Fair and Exposition
Authority Reconstruction Fund sufficient money to pay in full both
principal and interest, all of the outstanding bonds issued pursuant to the
"Fair and Exposition Authority Reconstruction Act", the State Treasurer and
Comptroller shall transfer to the General Revenue Fund the balance of
moneys remaining in the Metropolitan Fair and Exposition Authority
Reconstruction Fund except for $2,500,000 which shall remain in the
Metropolitan Fair and Exposition Authority Reconstruction Fund and which
may be appropriated by the General Assembly for the corporate purposes of
the Metropolitan Pier and Exposition Authority. All monies received by the
Department in fiscal year 1978 and thereafter from the one‑half mill tax
imposed by the Sixty‑fourth General Assembly, and all interest and
penalties received in connection therewith under the provisions of this
Act, shall be paid into the General Revenue Fund, except that the
Department shall pay the first $4,800,000 received in fiscal years
1979 through 2001 from that one‑half
mill tax into the
Metropolitan Fair and Exposition Authority Reconstruction Fund
which monies may be appropriated by the General Assembly for the corporate
purposes of the Metropolitan Pier and Exposition Authority.
In fiscal year 2002 and fiscal year 2003, the first $4,800,000 from the
one‑half mill tax
shall be
paid into the Statewide Economic Development Fund.
All moneys received by the Department in fiscal year 2006 and thereafter from the one‑half mill tax imposed by the 64th General Assembly and all interest and penalties received in connection with that tax under the provisions of this Act shall be paid into the General Revenue Fund.
(Source: P.A. 93‑22, eff. 6‑20‑03; 94‑91, eff. 7‑1‑05.)
(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.)
|
Disclaimer: These codes may not be the most recent version. Illinois may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
