Illinois Compiled Statutes (Tax)
35 ILCS 130/4d
Sales of cigarettes to and by retailers
Sec. 4d. Sales of cigarettes to and by retailers. In-state makers, manufacturers, and fabricators licensed as distributors under Section 4 of this Act and out-of-state makers, manufacturers, and fabricators holding permits under Section 4b of this Act may not sell original packages of cigarettes to retailers. A retailer who is licensed under Section 4g of this Act may sell only original packages of cigarettes obtained from manufacturer representatives, licensed secondary distributors, or licensed distributors other than in-state makers, manufacturers, or fabricators licensed as distributors under Section 4 of this Act and out-of-state makers, manufacturers, or fabricators holding permits under Section 4b of this Act. (Source: P.A. 97-587, eff. 8-26-11; 98-1055, eff. 1-1-16 .)
Source: view the official text
Nearby sections (25 sections)
- 120/13.7 · Rulemaking
- 120/14 · This Act shall be known as the "Retailers' Occupation Tax Act"…
- 130/1 · For the purposes of this Act: "Brand Style" means a variety of…
- 130/2 · Tax imposed; rate; collection, payment, and distribution;…
- 130/3 · Affixing tax stamp; remitting tax to the Department
- 130/3-5 · Sunset of exemptions, credits, and deductions
- 130/3-10 · Cigarette enforcement
- 130/3-15 · (Repealed)
- 130/4 · Distributor's license
- 130/4a · If a distributor shall be convicted of the violation of any of…
- 130/4b · (a) The Department may, in its discretion, upon application,…
- 130/4c · Secondary distributor's license
- 130/4d · Sales of cigarettes to and by retailers
- 130/4e · Sales of cigarettes to and by secondary distributors
- 130/4f · Manufacturer representatives
- 130/4g · Retailer's license
- 130/4h · Purchases of cigarettes by licensed retailers
- 130/4i · Applicant convictions
- 130/5 · Printing tax stamps
- 130/6 · Revocation, cancellation, or suspension of license
- 130/7 · The Department or any officer or employee of the Department…
- 130/8 · The Department may make, promulgate and enforce such reasonable…
- 130/8a · The Illinois Administrative Procedure Act is hereby expressly…
- 130/9 · Returns; remittance
- 130/9a · Examination and correction of returns