Ill. Admin. Code tit. 86, § 440.20 - Tax - How Paid
a) Except
as provided in subsection (b), payment of the tax imposed by the Act shall be
evidenced by a stamp or alternative tax indicia affixed to each "original
package" of cigarettes. Stamps are sold only to distributors by the Department
at a discount (explained in more detail in Section
440.90 of this Part), when
purchased according to law, in denominations evidencing payment of the tax on
packages of 20 and 25 cigarettes.
b) Illinois cigarette manufacturers who place
their cigarettes in original packages contained inside a sealed transparent
wrapper, and similar out-of-state cigarette manufacturers who elect to qualify
and are accepted by the Department as distributors under Section 4b of the Act,
shall pay the taxes imposed by the Act by remitting the amount of the taxes,
less the discount explained in Section
440.90, to the Department by the
5th day of each month, covering cigarettes shipped
or otherwise delivered in Illinois to purchasers during the preceding calendar
month. The manufacturers of cigarettes in original packages contained inside a
sealed transparent wrapper, before delivering the cigarettes or causing the
cigarettes to be delivered in this State to purchasers, shall evidence their
obligation to remit the taxes due with respect to the cigarettes by imprinting
language to be prescribed by the Department on each original package of
cigarettes underneath the sealed transparent outside wrapper of the original
package, in a place on the package and in such manner as the Department may
designate. The imprinted language shall acknowledge the manufacturer's payment
of, or liability for, the tax imposed by the Act with respect to the
distribution of those cigarettes.
c) The Department may refuse to sell
cigarette revenue stamps to any person who does not comply with the provisions
of the Cigarette Tax Act.
Notes
Amended at 27 Ill. Reg. 1618, effective January 15, 2003
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