§ 35 ILCS 130/1 For the purposes of this Act: “Brand …
§ 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 130/4 Distributor’s license
§ 35 ILCS 130/4a If a distributor shall be convicted of the violation of any of the …
§ 35 ILCS 130/4b (a) The Department may, in its discretion, upon application, issue …
§ 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 The Department or any officer or employee of the Department …
§ 35 ILCS 130/8 The Department may make, promulgate and enforce such reasonable rules …
§ 35 ILCS 130/8a The Illinois Administrative Procedure Act is hereby expressly adopted …
§ 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 “Transporter” means any person transporting into or within this State …
§ 35 ILCS 130/9d If it appears, after claim therefor filed with the Department, that …
§ 35 ILCS 130/9e Secondary distributors; reports
§ 35 ILCS 130/9f Manufacturer representatives; reports
§ 35 ILCS 130/10 The Department, or any officer or employee designated in writing by …
§ 35 ILCS 130/10a No person shall be excused from testifying or from producing any …
§ 35 ILCS 130/10b All information received by the Department from returns or reports …
§ 35 ILCS 130/11 Every distributor of cigarettes, who is required to procure a license …
§ 35 ILCS 130/11a Secondary distributors; records
§ 35 ILCS 130/11b Manufacturer representatives; records
§ 35 ILCS 130/11c Retailers; records
§ 35 ILCS 130/12 Every distributor or secondary distributor who is required to procure …
§ 35 ILCS 130/13 Whenever any original package of cigarettes is found in the place of …
§ 35 ILCS 130/13a Contraband cigarettes.Whenever a retailer obtains original packages …
§ 35 ILCS 130/14 Any person required by this Act to keep records of any kind …
§ 35 ILCS 130/15 Any person who shall fail to safely maintain and preserve the records …
§ 35 ILCS 130/15a Failure to keep or produce books and records.Any person who fails to …
§ 35 ILCS 130/16 All legal proceedings under this Act, whether civil or criminal, …
§ 35 ILCS 130/18 Any duly authorized employee of the Department may arrest without …
§ 35 ILCS 130/18a After seizing any original packages of cigarettes, or cigarette …
§ 35 ILCS 130/18b Possession of more than 100 original packages of contraband cigarettes; penalty
§ 35 ILCS 130/18c Possession of not less than 10 and not more than 100 original …
§ 35 ILCS 130/18d Cigarette package sizes; sale of individual or loose cigarettes …
§ 35 ILCS 130/20 Whenever any peace officer of the State or any duly authorized …
§ 35 ILCS 130/21 Destruction or use of forfeited property
§ 35 ILCS 130/22 Any person who (a) falsely or fraudulently makes, forges, alters or …
§ 35 ILCS 130/23 Every distributor, secondary distributor, retailer, manufacturer with …
§ 35 ILCS 130/24 Punishment for sale or possession of packages of contraband cigarettes
§ 35 ILCS 130/25 Any person, or any officer, agent or employee of any person, required …
§ 35 ILCS 130/26 Whoever acts as a distributor, secondary distributor, retailer, or …
§ 35 ILCS 130/27 Any costs which may be assessed by the court upon the final …
§ 35 ILCS 130/28a If, at the time of terminating his or her business, any licensed …
§ 35 ILCS 130/29.5 Rulemaking
§ 35 ILCS 130/30 This Act shall be known as the “Cigarette Tax Act,” and may be …

Terms Used In Illinois Compiled Statutes > 35 ILCS 130 - Cigarette Tax Act

  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Arrest: Taking physical custody of a person by lawful authority.
  • Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
  • Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
  • Continuance: Putting off of a hearing ot trial until a later time.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
  • Electronic funds transfer: The transfer of money between accounts by consumer electronic systems-such as automated teller machines (ATMs) and electronic payment of bills-rather than by check or cash. (Wire transfers, checks, drafts, and paper instruments do not fall into this category.) Source: OCC
  • Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
  • Escrow: Money given to a third party to be held for payment until certain conditions are met.
  • Executor: A male person named in a will to carry out the decedent
  • Freedom of Information Act: A federal law that mandates that all the records created and kept by federal agencies in the executive branch of government must be open for public inspection and copying. The only exceptions are those records that fall into one of nine exempted categories listed in the statute. Source: OCC
  • Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
  • Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
  • Joint committee: Committees including membership from both houses of teh legislature. Joint committees are usually established with narrow jurisdictions and normally lack authority to report legislation.
  • Oath: A promise to tell the truth.
  • oath: shall be deemed to include an affirmation, and the word "sworn" shall be construed to include the word "affirmed. See Illinois Compiled Statutes 5 ILCS 70/1.12
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Person under legal disability: means a person 18 years or older who (a) because of mental deterioration or physical incapacity is not fully able to manage his or her person or estate, or (b) is a person with mental illness or is a person with developmental disabilities and who because of his or her mental illness or developmental disability is not fully able to manage his or her person or estate, or (c) because of gambling, idleness, debauchery or excessive use of intoxicants or drugs, so spends or wastes his or her estate as to expose himself or herself or his or her family to want or suffering. See Illinois Compiled Statutes 5 ILCS 70/1.06
  • Precedent: A court decision in an earlier case with facts and law similar to a dispute currently before a court. Precedent will ordinarily govern the decision of a later similar case, unless a party can show that it was wrongly decided or that it differed in some significant way.
  • Probate: Proving a will
  • Public law: A public bill or joint resolution that has passed both chambers and been enacted into law. Public laws have general applicability nationwide.
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • Statute: A law passed by a legislature.
  • Statute of limitations: A law that sets the time within which parties must take action to enforce their rights.
  • Subpoena: A command to a witness to appear and give testimony.
  • Subpoena duces tecum: A command to a witness to produce documents.
  • Summons: Another word for subpoena used by the criminal justice system.
  • Testify: Answer questions in court.
  • Trustee: A person or institution holding and administering property in trust.