{"data":{"id":"us-il/35-ilcs-130-12","jurisdiction":"us-il","citation":"35 ILCS 130/12","heading":"","body":"Every distributor or secondary 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, shall make the invoices available for inspection upon demand by a duly authorized employee of the Department, and shall, if the Department so requires, furnish one copy of each such invoice to the Department at the time of filing a return or a report required by this Act.","path":["CHAPTER 35 REVENUE","Cigarette Tax Act."],"source_url":"https://www.ilga.gov/legislation/ILCS/details?ActID=584\u0026ChapterID=8\u0026ChapAct=FullText\u0026Print=True","current_through":"at least Public Act 104-790","vintage":"","retrieved_at":"2026-09-15T04:46:20Z","sha256":"6ff403a6c4ac7f5901b722d59a73e72d3b1f3359f78a5f943a8f3fff901336de","source_id":"us-il","stale":false,"prev":"us-il/35-ilcs-130-11c","next":"us-il/35-ilcs-130-13"},"notice":"GroundRules: Original legal text. Not legal advice."}