Ill. Admin. Code tit. 86, § 450.40 - Reports and Returns
a) When
cigarettes are acquired for use in this State by a person (including a
distributor as well as any other person), who did not pay the cigarette use tax
to a distributor, the person, within 30 days after acquiring the cigarettes,
shall file a return with the Department and shall transmit with the return to
the Department the tax imposed by the Act. Computer generated returns or
returns filed on forms that have not been approved by the Department are
considered non-processable and may subject the filer to penalties and interest
for failure to file a proper return.
b) Every distributor, who is required or
authorized to collect tax under the Act, but who is not a manufacturer of
cigarettes in original packages that are contained in a sealed transparent
wrapper, shall, on or before the 15th day of each
calendar month, file a return with the Department showing the information the
Department may reasonably require. Computer generated returns and schedules or
returns and schedules that have not been approved by the Department are
considered non-processable and may subject the filer to penalties and interest
for failure to file a proper return.
c) Every distributor who is a manufacturer of
cigarettes in original packages contained inside a sealed transparent wrapper,
and who is required or authorized to collect tax under the Act, shall file a
return by the 5th day of each month covering the
preceding calendar month. Each return shall be accompanied by the appropriate
remittance for tax as provided in Sections 3 and 7 of the Act. Each return
shall disclose the information the Department may lawfully require. Computer
generated returns and schedules or returns and schedules filed on forms that
have not been approved by the Department are considered to be non-processable
and may subject the filer to penalties and interest for failure to file a
proper return.
d) No distributor
shall be required to return information to the extent to which the reporting of
that information would be a duplication of the distributor's reporting of
information in any return he or she is required to file with the Department
under the Cigarette Tax Act. Returns shall be filed on forms prescribed by the
Department. Computer generated returns and schedules or returns and schedules
filed on forms that have not been approved by the Department are considered
non-processable and may subject the filer to penalties and interest for failure
to file a proper return.
e) The
returns filed by both distributors required or authorized to collect tax under
the Act who have 30 or more transactions per month, and by Illinois
manufacturers having 30 or more transactions per month, must be
accompanied by appropriate computer-generated magnetic media supporting
schedule data in the format required by the Department. (Section 11 of
the Act) Distributors and manufacturers who voluntarily file returns and
schedules electronically are not subject to this requirement. A
taxpayer who has an annual tax liability of $20,000 or more shall make all
payments of that tax to the Department by electronic funds transfer. Before
August 1 of each year, the Department shall notify all taxpayers required to
make payments by electronic funds transfer. [ 20 ILCS 2502/2505-200
].
Notes
Amended at 27 Ill. Reg. 1647, effective January 15, 2003
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