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| | 102ND GENERAL ASSEMBLY
State of Illinois
2021 and 2022
HB1524 Introduced 2/17/2021, by Rep. Emanuel Chris Welch SYNOPSIS AS INTRODUCED:
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35 ILCS 135/16 | from Ch. 120, par. 453.46 |
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Amends the Cigarette Use Tax Act to make a technical
change concerning filing returns.
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| | A BILL FOR |
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| | HB1524 | | LRB102 03540 HLH 13553 b |
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| 1 | | AN ACT concerning revenue.
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| 2 | | Be it enacted by the People of the State of Illinois, |
| 3 | | represented in the General Assembly:
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| 4 | | Section 5. The Cigarette Use Tax Act is amended by |
| 5 | | changing Section 16 as follows:
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| 6 | | (35 ILCS 135/16) (from Ch. 120, par. 453.46)
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| 7 | | Sec. 16.
Every person who purchases cigarettes for |
| 8 | | shipment into Illinois
from a point outside this State, and
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| 9 | | and who is required to file a return or report with
the |
| 10 | | Department with respect to such cigarettes, shall procure |
| 11 | | invoices in
duplicate covering each such shipment and shall |
| 12 | | furnish one copy of each
such invoice to the Department at the |
| 13 | | time of filing the return or report required by
this Act. |
| 14 | | (Source: P.A. 96-1027, eff. 7-12-10.)
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