HB0502 97TH GENERAL ASSEMBLY

LRB097 03318 HLH 43355 b

97TH GENERAL ASSEMBLY
State of Illinois
2011 and 2012
HB0502

Introduced 01/31/11, by Rep. Michael J. Madigan

SYNOPSIS AS INTRODUCED:

35 ILCS 135/16

from Ch. 120, par. 453.46

Amends the Cigarette Use Tax Act to make a technical change concerning filing returns.

A BILL FOR

AN ACT concerning revenue.

Be it enacted by the People of the State of Illinois, represented in the General Assembly:

Section 5. The Cigarette Use Tax Act is amended by changing Section 16 as follows:

(35 ILCS 135/16) (from Ch. 120, par. 453.46)

Sec. 16. Every person who purchases cigarettes for shipment into Illinois from a point outside this State, and and who is required to file a return or report with the Department with respect to such cigarettes, shall procure invoices in duplicate covering each such shipment and shall furnish one copy of each such invoice to the Department at the time of filing the return or report required by this Act.

(Source: P.A. 96-1027, eff. 7-12-10.)