GroundRules
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- 35 ILCS 120/5c
- 35 ILCS 120/5d
- 35 ILCS 120/5e
- 35 ILCS 120/5f
- 35 ILCS 120/5g
- 35 ILCS 120/5i
- 35 ILCS 120/5j
- 35 ILCS 120/5k · Building materials exemption; enterprise zone.
- 35 ILCS 120/5l · Building materials exemption; High Impact Business.
- 35 ILCS 120/5m · Building materials exemption; REV Illinois projects.
- 35 ILCS 120/5n · Building materials exemption; microchip and semiconductor manufacturing.
- 35 ILCS 120/6 · Credit memorandum or refund.
- 35 ILCS 120/6a
- 35 ILCS 120/6b
- 35 ILCS 120/6c
- 35 ILCS 120/6d · Deduction for uncollectible debt.
- 35 ILCS 120/7
- 35 ILCS 120/8
- 35 ILCS 120/9
- 35 ILCS 120/10
- 35 ILCS 120/11 · 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, including a third party as defined in the Local Government Revenue Recapture Act, who divulges any such information in any manner, except in accordance with a proper judicial order or as otherwise provided by law, including the Local Government Revenue Recapture Act, shall be guilty of a Class B misdemeanor with a fine not to exceed $7,500.
- 35 ILCS 120/11a
- 35 ILCS 120/12
- 35 ILCS 120/13 · Criminal penalties.
- 35 ILCS 120/13.5
- 35 ILCS 120/13.7 · Rulemaking.
- 35 ILCS 120/14
- 35 ILCS 128/1-1 · Short title.
- 35 ILCS 128/1-5 · Definitions.
- 35 ILCS 128/1-10 · Tax imposed.
- 35 ILCS 128/1-15 · Cigarette machine operator license.
- 35 ILCS 128/1-20 · Revocation, cancellation, or suspension of license.
- 35 ILCS 128/1-25 · Restriction on tobacco used in cigarette machines.
- 35 ILCS 128/1-30 · Cigarette tubes used in cigarette machines.
- 35 ILCS 128/1-35 · Cigarette machine operators; sale of cigarettes.
- 35 ILCS 128/1-40 · Returns.
- 35 ILCS 128/1-45 · Examination and correction of returns.
- 35 ILCS 128/1-50 · Failure to file return or pay tax; penalty; protest.
- 35 ILCS 128/1-55 · Claims; credit memorandum or refunds.
- 35 ILCS 128/1-60 · Investigations and hearings.
- 35 ILCS 128/1-65 · Testimony and production of documents; immunity.
- 35 ILCS 128/1-70 · Confidentiality; official purposes.
- 35 ILCS 128/1-75 · Records.
- 35 ILCS 128/1-80 · Subpoenas and witnesses; depositions.
- 35 ILCS 128/1-85 · Regulations and rules; notice; hearings.
- 35 ILCS 128/1-90 · The Illinois Administrative Procedure Act.
- 35 ILCS 128/1-95 · Legal proceedings.
- 35 ILCS 128/1-100 · Arrest and seizure.
- 35 ILCS 128/1-105 · Hearings regarding seized cigarettes and cigarette machines.
- 35 ILCS 128/1-110 · Filing of a complaint.
- 35 ILCS 128/1-115 · False or fraudulent reports.
- 35 ILCS 128/1-120 · Possession of more than 200 contraband cigarettes; penalty.
- 35 ILCS 128/1-125 · Possession of not less than 20 and not more than 200 contraband cigarettes; penalty.
- 35 ILCS 128/1-130 · Punishment for sale or possession of contraband cigarettes.
- 35 ILCS 128/1-135 · Unlawful operation of cigarette machines.
- 35 ILCS 128/1-140 · Failure to keep records; penalty.
- 35 ILCS 128/1-145 · Failure to preserve records; penalty.
- 35 ILCS 128/1-150 · Forfeit of bond.
- 35 ILCS 128/1-155 · Sunset of exemptions, credits, and deductions.
- 35 ILCS 128/1-160 · Distribution of receipts by the Department.
- 35 ILCS 128/1-165 · Exemption.
- 35 ILCS 128/1-170 · Notice.
- 35 ILCS 128/90 · Applicability.
- 35 ILCS 128/95 · No acceleration or delay.
- 35 ILCS 128/97 · Severability.
- 35 ILCS 128/99 · Effective date.
- 35 ILCS 130/1
- 35 ILCS 130/2 · Tax imposed; rate; collection, payment, and distribution; discount.
- 35 ILCS 130/3 · Affixing tax stamp; remitting tax to the Department.
- 35 ILCS 130/3-5 · Sunset of exemptions, credits, and deductions.
- 35 ILCS 130/3-10 · Cigarette enforcement.
- 35 ILCS 130/3-15
- 35 ILCS 130/4 · Distributor's license.
- 35 ILCS 130/4a · If a distributor shall be convicted of the violation of any of the provisions of this Act, or if the distributor's 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 distributor, or if a distributor 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.
- 35 ILCS 130/4b · Distributor's permit.
- 35 ILCS 130/4c · Secondary distributor's license.
- 35 ILCS 130/4d · Sales of cigarettes to and by retailers.
- 35 ILCS 130/4e · Sales of cigarettes to and by secondary distributors.
- 35 ILCS 130/4f · Manufacturer representatives.
- 35 ILCS 130/4g · Retailer's license.
- 35 ILCS 130/4h · Purchases of cigarettes by licensed retailers.
- 35 ILCS 130/4i · Applicant convictions.
- 35 ILCS 130/5 · Printing tax stamps.
- 35 ILCS 130/6 · Revocation, cancellation, or suspension of license.
- 35 ILCS 130/7
- 35 ILCS 130/8
- 35 ILCS 130/8a
- 35 ILCS 130/9 · Returns; remittance.
- 35 ILCS 130/9a · Examination and correction of returns.
- 35 ILCS 130/9b · Failure to file return; penalty; protest.
- 35 ILCS 130/9c
- 35 ILCS 130/9d
- 35 ILCS 130/9e · Secondary distributors; reports.
- 35 ILCS 130/9f · Manufacturer representatives; reports.
- 35 ILCS 130/10
- 35 ILCS 130/10a
- 35 ILCS 130/10b
- 35 ILCS 130/11
- 35 ILCS 130/11a · Secondary distributors; records.
- 35 ILCS 130/11b · Manufacturer representatives; records.