§ 35 ILCS 135/1 For the purpose of this Act, unless otherwise required by the …
§ 35 ILCS 135/2 Beginning on July 1, 2019, in place of the aggregate tax rate of 99 …
§ 35 ILCS 135/3 Stamp payment
§ 35 ILCS 135/3-5 Sunset of exemptions, credits, and deductions
§ 35 ILCS 135/3-10 Cigarette enforcement
§ 35 ILCS 135/4 Distributor’s license
§ 35 ILCS 135/4b Secondary distributor’s license
§ 35 ILCS 135/4d Sales of cigarettes to and by retailers
§ 35 ILCS 135/4e Sales of cigarettes to and by secondary distributors
§ 35 ILCS 135/5 If a distributor shall be convicted of the violation of this Act, or …
§ 35 ILCS 135/6 Revocation, cancellation, or suspension of license
§ 35 ILCS 135/7 Distributor’s permits
§ 35 ILCS 135/7a Discretionary secondary distributor’s license
§ 35 ILCS 135/8 Evidence that cigarettes were sold by any person for delivery to a …
§ 35 ILCS 135/8a Contraband cigarettes.Whenever any person obtains original packages …
§ 35 ILCS 135/9 It shall be unlawful for any distributor or secondary distributor to …
§ 35 ILCS 135/10 The tax herein required to be collected by any distributor shall …
§ 35 ILCS 135/11 Return by distributor or manufacturer
§ 35 ILCS 135/11a Secondary distributors; reports
§ 35 ILCS 135/12 Declaration of possession of cigarettes on which tax not paid
§ 35 ILCS 135/13 Examination and correction of return
§ 35 ILCS 135/13a Failure to file return
§ 35 ILCS 135/14 In case of failure to pay the tax, or any portion thereof, or any …
§ 35 ILCS 135/14a If it appears, after claim therefor filed with the Department, that …
§ 35 ILCS 135/15 Every distributor required or authorized to collect taxes imposed by …
§ 35 ILCS 135/15a Secondary distributors; records
§ 35 ILCS 135/16 Every person who purchases cigarettes for shipment into Illinois from …
§ 35 ILCS 135/17 For the purpose of administering and enforcing the provisions of this …
§ 35 ILCS 135/18 The Department or any officer or employee of the Department …
§ 35 ILCS 135/19 No person shall be excused from testifying or from producing any …
§ 35 ILCS 135/20 All information received by the Department from returns or reports …
§ 35 ILCS 135/21 The Department may make, promulgate and enforce such reasonable rules …
§ 35 ILCS 135/21a The Illinois Administrative Procedure Act is hereby expressly adopted …
§ 35 ILCS 135/22 Any person required by this Act to maintain or keep records of any …
§ 35 ILCS 135/23 Any person who shall fail to safely preserve the records required by …
§ 35 ILCS 135/23a Failure to keep or produce books and records
§ 35 ILCS 135/24 Any duly authorized employee of the Department may arrest without …
§ 35 ILCS 135/25 After seizing any original packages of cigarettes, or cigarette …
§ 35 ILCS 135/25a Possession of more than 100 original packages of contraband cigarettes; penalty
§ 35 ILCS 135/25b Possession of not less than 10 and not more than 100 original …
§ 35 ILCS 135/25c Cigarette package sizes; sale of individual or loose cigarettes …
§ 35 ILCS 135/26 Whenever any peace officer of the State or any duly authorized …
§ 35 ILCS 135/27 Destruction or use of forfeited property
§ 35 ILCS 135/28 Any person who (a) falsely or fraudulently makes, forges, alters or …
§ 35 ILCS 135/29 Every distributor, secondary distributor, or other person who shall …
§ 35 ILCS 135/30 Punishment for sale or possession of unstamped packages of …
§ 35 ILCS 135/31 Any person, or any officer, agent or employee of any person, required …
§ 35 ILCS 135/32 Any costs which may be assessed by the court upon the final …
§ 35 ILCS 135/33 Where, at the time of terminating his business as distributor in this …
§ 35 ILCS 135/34 It is unlawful for a person to act in this State as the agent or …
§ 35 ILCS 135/35 Distribution of receipts
§ 35 ILCS 135/35.5 Rulemaking
§ 35 ILCS 135/36 This Act shall be known and may be cited as the “Cigarette Use Tax …
§ 35 ILCS 135/37 If any clause, sentence, Section, provision or part of this Act or …

Terms Used In Illinois Compiled Statutes > 35 ILCS 135 - Cigarette Use 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.
  • 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.
  • Contract: A legal written agreement that becomes binding when signed.
  • 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
  • Fraud: Intentional deception resulting in injury to another.
  • 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.
  • individual: shall include every infant member of the species homo sapiens who is born alive at any stage of development. See Illinois Compiled Statutes 5 ILCS 70/1.36
  • 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.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Month: means a calendar month, and the word "year" a calendar year unless otherwise expressed; and the word "year" alone, is equivalent to the expression "year of our Lord. See Illinois Compiled Statutes 5 ILCS 70/1.10
  • 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.
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • 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 of limitations: A law that sets the time within which parties must take action to enforce their rights.
  • 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.