(a) Each person who makes a delivery sale shall collect and remit to the Department all excise taxes imposed by this State with respect to such delivery sale and maintain evidence of such payment unless the person is located outside the State and includes a statement on the outside of the shipping package stating: “Illinois law requires the payment of state taxes on this shipment of cigarettes. You are legally responsible for all applicable unpaid state taxes on these cigarettes.”
     (b) A statement meets the requirements of subsection (a) if the statement is:
criminal case

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Terms Used In Illinois Compiled Statutes 720 ILCS 678/9

  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • State: when applied to different parts of the United States, may be construed to include the District of Columbia and the several territories, and the words "United States" may be construed to include the said district and territories. See Illinois Compiled Statutes 5 ILCS 70/1.14

         (1) clear and conspicuous;
         (2) contained in a printed box set apart from the
    
shipping label and other markings contained on the shipping package;
        (3) printed in bold, capital letters;
         (4) printed with a degree of color contrast between
    
the background and the printed statement that is no less than the color contrast between the background and the largest text used on the shipping label; and
        (5) located on the same side of the shipping package
    
as the shipping label.
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