State of Illinois
91st General Assembly
Legislation

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91_HB1110enr

 
HB1110 Enrolled                               LRB9102398PTpkA

 1        AN ACT concerning cigarettes.

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

 4        Section  5.  The Cigarette Tax Act is amended by changing
 5    Section 3 as follows:

 6        (35 ILCS 130/3) (from Ch. 120, par. 453.3)
 7        Sec. 3.  Payment of the taxes imposed  by  Section  2  of
 8    this  Act shall (except as hereinafter provided) be evidenced
 9    by revenue tax stamps affixed to  each  original  package  of
10    cigarettes. Each distributor of cigarettes, before delivering
11    or causing to be delivered any original package of cigarettes
12    in  this  State  to  a purchaser, shall firmly affix a proper
13    stamp or  stamps  to  each  such  package,  or  (in  case  of
14    manufacturers  of  cigarettes  in original packages which are
15    contained inside a sealed transparent wrapper) shall  imprint
16    the  required  language on the original package of cigarettes
17    beneath such outside wrapper, as hereinafter provided.
18        No stamp or imprint may be affixed to, or made upon,  any
19    package  of  cigarettes unless that package complies with all
20    requirements  of   the   federal   Cigarette   Labeling   and
21    Advertising  Act,  15  U.S.C.  1331  and  following,  for the
22    placement of labels, warnings, or any other information  upon
23    a  package  of  cigarettes  that  is  sold  within the United
24    States.  Under the authority of  Section  6,  the  Department
25    shall   revoke   the  license  of  any  distributor  that  is
26    determined to have violated this paragraph.  A person may not
27    affix a stamp on a package of cigarettes,  cigarette  papers,
28    wrappers, or tubes if that individual package has been marked
29    for  export  outside the United States with a label or notice
30    in compliance with Section 290.185 of Title 27 of the Code of
31    Federal Regulations.  It is not a defense to a proceeding for
 
HB1110 Enrolled             -2-               LRB9102398PTpkA
 1    violation of this paragraph that the label or notice has been
 2    removed, mutilated, obliterated, or altered in any manner.
 3        The  Department,  or  any  person   authorized   by   the
 4    Department,  shall  sell  such stamps only to persons holding
 5    valid licenses as distributors under this Act.
 6        Prior to December 1, 1985, the Department shall  allow  a
 7    distributor  21  days  in  which to make final payment of the
 8    amount  to  be  paid  for  such  stamps,  by   allowing   the
 9    distributor  to  make  payment  for the stamps at the time of
10    purchasing them with a draft which shall be in such  form  as
11    the  Department prescribes, and which shall be payable within
12    21 days thereafter: Provided that such distributor has  filed
13    with  the  Department,  and  has  received  the  Department's
14    approval  of,  a  bond,  which  is  in  addition  to the bond
15    required  under  Section  4  of  this  Act,  payable  to  the
16    Department in an amount equal to 80%  of  such  distributor's
17    average  monthly  tax  liability to the Department under this
18    Act during the preceding calendar year or $500,000, whichever
19    is less. The Bond shall be joint and several and shall be  in
20    the  form  of  a  surety  company  bond  in  such form as the
21    Department prescribes, or it may be in the  form  of  a  bank
22    certificate  of  deposit  or  bank letter of credit. The bond
23    shall be conditioned upon the distributor's payment of amount
24    of any 21-day draft which the Department  accepts  from  that
25    distributor  for  the  delivery of stamps to that distributor
26    under this Act. The distributor's failure  to  pay  any  such
27    draft,   when   due,   shall   also   make  such  distributor
28    automatically liable to the Department for a penalty equal to
29    25% of the amount of such draft.
30        On and after December 1, 1985, the Department shall allow
31    a distributor 30 days in which to make final payment  of  the
32    amount   to   be  paid  for  such  stamps,  by  allowing  the
33    distributor to make payment for the stamps  at  the  time  of
34    purchasing  them  with a draft which shall be in such form as
 
HB1110 Enrolled             -3-               LRB9102398PTpkA
 1    the Department prescribes, and which shall be payable  within
 2    30 days thereafter:  Provided that such distributor has filed
 3    with  the  Department,  and  has  received  the  Department's
 4    approval  of,  a  bond,  which  is  in  addition  to the bond
 5    required  under  Section  4  of  this  Act,  payable  to  the
 6    Department in an amount equal to 150% of  such  distributor's
 7    average  monthly  tax  liability to the Department under this
 8    Act during the preceding calendar year or $750,000, whichever
 9    is less, except that as to bonds filed on or after January 1,
10    1987, such additional bond shall be in  an  amount  equal  to
11    100%  of  such  distributor's  average  monthly tax liability
12    under  this  Act  during  the  preceding  calendar  year   or
13    $750,000,  whichever  is  less.   The bond shall be joint and
14    several and shall be in the form of a surety company bond  in
15    such  form  as the Department prescribes, or it may be in the
16    form of a bank certificate  of  deposit  or  bank  letter  of
17    credit.  The bond shall be conditioned upon the distributor's
18    payment  of  the  amount  of  any  30-day  draft  which   the
19    Department  accepts from that distributor for the delivery of
20    stamps to that distributor under this Act.  The distributor's
21    failure to pay any such draft, when due, shall also make such
22    distributor automatically liable  to  the  Department  for  a
23    penalty equal to 25% of the amount of such draft.
24        Every  prior  continuous  compliance  taxpayer  shall  be
25    exempt  from  all  requirements under this Section concerning
26    the furnishing of such bond, as defined in this Section, as a
27    condition precedent to his being authorized to engage in  the
28    business  licensed  under  this  Act.   This  exemption shall
29    continue for each such taxpayer until such time as he may  be
30    determined  by  the Department to be delinquent in the filing
31    of any returns, or is determined by  the  Department  (either
32    through the Department's issuance of a final assessment which
33    has  become  final under the Act, or by the taxpayer's filing
34    of a return which admits tax to be due that is not  paid)  to
 
HB1110 Enrolled             -4-               LRB9102398PTpkA
 1    be  delinquent  or  deficient  in the paying of any tax under
 2    this Act, at which time that taxpayer shall become subject to
 3    the bond requirements of this Section and, as a condition  of
 4    being  allowed to continue to engage in the business licensed
 5    under this Act, shall be required  to  furnish  bond  to  the
 6    Department  in  such  form as provided in this Section.  Such
 7    taxpayer shall furnish such bond for a  period  of  2  years,
 8    after  which,  if the taxpayer has not been delinquent in the
 9    filing of any returns, or  delinquent  or  deficient  in  the
10    paying  of  any  tax  under  this  Act,  the  Department  may
11    reinstate  such  person  as  a  prior  continuance compliance
12    taxpayer.  Any taxpayer who  fails  to  pay  an  admitted  or
13    established  liability under this Act may also be required to
14    post bond or other acceptable security  with  the  Department
15    guaranteeing  the  payment  of  such  admitted or established
16    liability.
17        Any person aggrieved by any decision  of  the  Department
18    under  this  Section  may,  within  the  time allowed by law,
19    protest and request a hearing, whereupon the Department shall
20    give notice and shall hold a hearing in conformity  with  the
21    provisions   of   this   Act   and   then   issue  its  final
22    administrative decision in the matter to such person.  In the
23    absence of such a protest filed within the  time  allowed  by
24    law, the Department's decision shall become final without any
25    further determination being made or notice given.
26        The  Department  shall  discharge  any  surety  and shall
27    release and return any bond or security deposited,  assigned,
28    pledged, or otherwise provided to it by a taxpayer under this
29    Section within 30 days after:
30        (1)  Such  taxpayer becomes a prior continuous compliance
31    taxpayer; or
32        (2)  Such taxpayer has  ceased  to  collect  receipts  on
33    which  he  is  required  to  remit tax to the Department, has
34    filed a final tax return, and has paid to the  Department  an
 
HB1110 Enrolled             -5-               LRB9102398PTpkA
 1    amount sufficient to discharge his remaining tax liability as
 2    determined  by the Department under this Act.  The Department
 3    shall  make  a  final   determination   of   the   taxpayer's
 4    outstanding  tax liability as expeditiously as possible after
 5    his final tax return  has  been  filed.   If  the  Department
 6    cannot  make  such  final  determination within 45 days after
 7    receiving the final tax return, within such period  it  shall
 8    so notify the taxpayer, stating its reasons therefor.
 9        The   Department  may  authorize  distributors  to  affix
10    revenue tax  stamps  by  imprinting  tax  meter  stamps  upon
11    original  packages  of cigarettes. The Department shall adopt
12    rules and regulations relating to the imprinting of such  tax
13    meter stamps as will result in payment of the proper taxes as
14    herein  imposed.  No distributor may affix revenue tax stamps
15    to original packages of cigarettes by  imprinting  tax  meter
16    stamps  thereon  unless  such  distributor has first obtained
17    permission from the  Department  to  employ  this  method  of
18    affixation.  The  Department  shall  regulate  the use of tax
19    meters and may, to assure the proper collection of the  taxes
20    imposed  by  this  Act,  revoke  or  suspend  the  privilege,
21    theretofore  granted by the Department to any distributor, to
22    imprint  tax  meter  stamps   upon   original   packages   of
23    cigarettes.
24        Illinois   cigarette   manufacturers   who   place  their
25    cigarettes in original packages which are contained inside  a
26    sealed   transparent   wrapper,   and   similar  out-of-State
27    cigarette manufacturers who elect to qualify and are accepted
28    by the Department as distributors under Section  4b  of  this
29    Act, shall pay the taxes imposed by this Act by remitting the
30    amount thereof to the Department by the 5th day of each month
31    covering   cigarettes   shipped  or  otherwise  delivered  in
32    Illinois to purchasers during the preceding  calendar  month.
33    Such  manufacturers  of cigarettes in original packages which
34    are contained inside a  sealed  transparent  wrapper,  before
 
HB1110 Enrolled             -6-               LRB9102398PTpkA
 1    delivering  such  cigarettes or causing such cigarettes to be
 2    delivered in this State to purchasers, shall  evidence  their
 3    obligation  to  remit  the  taxes  due  with  respect to such
 4    cigarettes by imprinting language to  be  prescribed  by  the
 5    Department  on  each  original  package  of  such  cigarettes
 6    underneath  the  sealed  transparent  outside wrapper of such
 7    original package, in such place thereon and in such manner as
 8    the Department may designate. Such imprinted  language  shall
 9    acknowledge  the  manufacturer's  payment of or liability for
10    the tax imposed by this Act with respect to the  distribution
11    of such cigarettes.
12    (Source: P.A. 85-415.)

13        Section  10.   The  Cigarette  Use  Tax Act is amended by
14    changing Section 3 as follows:

15        (35 ILCS 135/3) (from Ch. 120, par. 453.33)
16        Sec. 3.  Stamp payment. The tax hereby imposed  shall  be
17    collected by a distributor maintaining a place of business in
18    this  State  or  a  distributor  authorized by the Department
19    pursuant to Section 7 hereof to  collect  the  tax,  and  the
20    amount  of  the  tax  shall  be  added  to  the  price of the
21    cigarettes sold by such distributor. Collection  of  the  tax
22    shall  be  evidenced  by  a  stamp  or stamps affixed to each
23    original package of cigarettes or by an authorized substitute
24    for such stamp imprinted on each  original  package  of  such
25    cigarettes  underneath the sealed transparent outside wrapper
26    of such original package,  except  as  hereinafter  provided.
27    Each distributor who is required or authorized to collect the
28    tax  herein  imposed,  before  delivering  or  causing  to be
29    delivered any original packages of cigarettes in  this  State
30    to any purchaser, shall firmly affix a proper stamp or stamps
31    to  each  such  package,  or (in the case of manufacturers of
32    cigarettes in original packages which are contained inside  a
 
HB1110 Enrolled             -7-               LRB9102398PTpkA
 1    sealed   transparent  wrapper)  shall  imprint  the  required
 2    language on the original package of cigarettes  beneath  such
 3    outside wrapper as hereinafter provided. Such stamp or stamps
 4    need not be affixed to the original package of any cigarettes
 5    with  respect to which the distributor is required to affix a
 6    like stamp or stamps by virtue  of  the  Cigarette  Tax  Act,
 7    however,  and  no  tax  imprint need be placed underneath the
 8    sealed  transparent  wrapper  of  an  original   package   of
 9    cigarettes  with respect to which the distributor is required
10    or authorized to employ a like tax imprint by virtue  of  the
11    Cigarette Tax Act.
12        No  stamp or imprint may be affixed to, or made upon, any
13    package of cigarettes unless that package complies  with  all
14    requirements   of   the   federal   Cigarette   Labeling  and
15    Advertising Act,  15  U.S.C.  1331  and  following,  for  the
16    placement  of labels, warnings, or any other information upon
17    a package of  cigarettes  that  is  sold  within  the  United
18    States.   Under  the  authority  of Section 6, the Department
19    shall  revoke  the  license  of  any  distributor   that   is
20    determined to have violated this paragraph.  A person may not
21    affix  a  stamp on a package of cigarettes, cigarette papers,
22    wrappers, or tubes if that individual package has been marked
23    for export outside the United States with a label  or  notice
24    in compliance with Section 290.185 of Title 27 of the Code of
25    Federal Regulations.  It is not a defense to a proceeding for
26    violation of this paragraph that the label or notice has been
27    removed, mutilated, obliterated, or altered in any manner.
28        Stamps,  when required hereunder, shall be purchased from
29    the Department, or any person authorized by  the  Department,
30    by distributors.
31        Prior  to  December 1, 1985, the Department shall allow a
32    distributor 21 days in which to make  final  payment  of  the
33    amount   to   be  paid  for  such  stamps,  by  allowing  the
34    distributor to make payment for the stamps  at  the  time  of
 
HB1110 Enrolled             -8-               LRB9102398PTpkA
 1    purchasing  them  with a draft which shall be in such form as
 2    the Department prescribes, and which shall be payable  within
 3    21  days thereafter: Provided that such distributor has filed
 4    with  the  Department,  and  has  received  the  Department's
 5    approval of, a  bond,  which  is  in  addition  to  the  bond
 6    required  under  Section  4  of  this  Act,  payable  to  the
 7    Department  in  an  amount equal to 80% of such distributor's
 8    average monthly tax liability to the  Department  under  this
 9    Act during the preceding calendar year or $500,000, whichever
10    is  less. The bond shall be joint and several and shall be in
11    the form of a  surety  company  bond  in  such  form  as  the
12    Department  prescribes,  or  it  may be in the form of a bank
13    certificate of deposit or bank letter  of  credit.  The  bond
14    shall  be  conditioned  upon the distributor's payment of the
15    amount of any 21-day draft which the Department accepts  from
16    that   distributor   for  the  delivery  of  stamps  to  that
17    distributor under this Act. The distributor's failure to  pay
18    any  such  draft,  when due, shall also make such distributor
19    automatically liable to the Department for a penalty equal to
20    25% of the amount of such draft.
21        On and after December 1, 1985, the Department shall allow
22    a distributor 30 days in which to make final payment  of  the
23    amount   to   be  paid  for  such  stamps,  by  allowing  the
24    distributor to make payment for the stamps  at  the  time  of
25    purchasing  them  with a draft which shall be in such form as
26    the Department prescribes, and which shall be payable  within
27    30 days thereafter:  Provided that such distributor has filed
28    with  the  Department,  and  has  received  the  Department's
29    approval  of,  a  bond,  which  is  in  addition  to the bond
30    required  under  Section  4  of  this  Act,  payable  to  the
31    Department in an amount equal to 150% of  such  distributor's
32    average  monthly  tax  liability to the Department under this
33    Act during the preceding calendar year or $750,000, whichever
34    is less, except that as to bonds filed on or after January 1,
 
HB1110 Enrolled             -9-               LRB9102398PTpkA
 1    1987, such additional bond shall be in  an  amount  equal  to
 2    100%  of  such  distributor's  average  monthly tax liability
 3    under  this  Act  during  the  preceding  calendar  year   or
 4    $750,000,  whichever  is  less.   The bond shall be joint and
 5    several and shall be in the form of a surety company bond  in
 6    such  form  as the Department prescribes, or it may be in the
 7    form of a bank certificate  of  deposit  or  bank  letter  of
 8    credit.  The bond shall be conditioned upon the distributor's
 9    payment  of  the  amount  of  any  30-day  draft  which   the
10    Department  accepts from that distributor for the delivery of
11    stamps to that distributor under this Act.  The distributor's
12    failure to pay any such draft, when due, shall also make such
13    distributor automatically liable  to  the  Department  for  a
14    penalty equal to 25% of the amount of such draft.
15        Every  prior  continuous  compliance  taxpayer  shall  be
16    exempt  from  all  requirements under this Section concerning
17    the furnishing of such bond, as defined in this Section, as a
18    condition precedent to his being authorized to engage in  the
19    business  licensed  under  this  Act.   This  exemption shall
20    continue for each such taxpayer until such time as he may  be
21    determined  by  the Department to be delinquent in the filing
22    of any returns, or is determined by  the  Department  (either
23    through the Department's issuance of a final assessment which
24    has  become  final under the Act, or by the taxpayer's filing
25    of a return which admits tax to be due that is not  paid)  to
26    be  delinquent  or  deficient  in the paying of any tax under
27    this Act, at which time that taxpayer shall become subject to
28    the bond requirements of this Section and, as a condition  of
29    being  allowed to continue to engage in the business licensed
30    under this Act, shall be required  to  furnish  bond  to  the
31    Department  in  such  form as provided in this Section.  Such
32    taxpayer shall furnish such bond for a  period  of  2  years,
33    after  which,  if the taxpayer has not been delinquent in the
34    filing of any returns, or  delinquent  or  deficient  in  the
 
HB1110 Enrolled             -10-              LRB9102398PTpkA
 1    paying  of  any  tax  under  this  Act,  the  Department  may
 2    reinstate  such  person  as  a  prior  continuance compliance
 3    taxpayer.  Any taxpayer who  fails  to  pay  an  admitted  or
 4    established  liability under this Act may also be required to
 5    post bond or other acceptable security  with  the  Department
 6    guaranteeing  the  payment  of  such  admitted or established
 7    liability.
 8        Any person aggrieved by any decision  of  the  Department
 9    under  this  Section  may,  within  the  time allowed by law,
10    protest and request a hearing, whereupon the Department shall
11    give notice and shall hold a hearing in conformity  with  the
12    provisions   of   this   Act   and   then   issue  its  final
13    administrative decision in the matter to such person.  In the
14    absence of such a protest filed within the  time  allowed  by
15    law, the Department's decision shall become final without any
16    further determination being made or notice given.
17        The  Department  shall  discharge  any  surety  and shall
18    release and return any bond or security deposited,  assigned,
19    pledged, or otherwise provided to it by a taxpayer under this
20    Section within 30 days after:
21        (1)  Such  Taxpayer becomes a prior continuous compliance
22    taxpayer; or
23        (2)  Such taxpayer has  ceased  to  collect  receipts  on
24    which  he  is  required  to  remit tax to the Department, has
25    filed a final tax return, and has paid to the  Department  an
26    amount sufficient to discharge his remaining tax liability as
27    determined  by the Department under this Act.  The Department
28    shall  make  a  final   determination   of   the   taxpayer's
29    outstanding  tax liability as expeditiously as possible after
30    his final tax return  has  been  filed.   If  the  Department
31    cannot  make  such  final  determination within 45 days after
32    receiving the final tax return, within such period  it  shall
33    so notify the taxpayer, stating its reasons therefor.
34        At the time of purchasing such stamps from the Department
 
HB1110 Enrolled             -11-              LRB9102398PTpkA
 1    when  purchase  is  required by this Act, or at the time when
 2    the tax which he has collected is remitted by  a  distributor
 3    to  the  Department  without  the purchase of stamps from the
 4    Department when that method of remitting  the  tax  that  has
 5    been  collected  is  required  or authorized by this Act, the
 6    distributor shall be  allowed  a  discount  during  any  year
 7    commencing  July  1  and  ending  the  following  June  30 in
 8    accordance with the schedule set out  hereinbelow,  from  the
 9    amount  to  be paid by him to the Department for such stamps,
10    or to be paid by him  to  the  Department  on  the  basis  of
11    monthly  remittances (as the case may be), to cover the cost,
12    to such distributor, of collecting the tax herein imposed  by
13    affixing  such  stamps to the original packages of cigarettes
14    sold  by  such  distributor  or  by  placing   tax   imprints
15    underneath   the   sealed  transparent  wrapper  of  original
16    packages of cigarettes sold by such distributor (as the  case
17    may  be):  (1) Prior to December 1, 1985, a discount equal to
18    1-2/3% of the amount of the tax up to and including the first
19    $700,000 paid hereunder by such distributor to the Department
20    during any such year; 1-1/3% of the next $700,000 of  tax  or
21    any  part  thereof, paid hereunder by such distributor to the
22    Department during any such year; 1% of the next  $700,000  of
23    tax,  or any part thereof, paid hereunder by such distributor
24    to the Department during any such year; and 2/3 of 1% of  the
25    amount   of   any  additional  tax  paid  hereunder  by  such
26    distributor to the Department during any such year or (2)  On
27    and  after December 1, 1985, a discount equal to 1.75% of the
28    amount of the tax payable under this Act up to and  including
29    the  first  $3,000,000  paid hereunder by such distributor to
30    the Department during any such year and 1.5% of the amount of
31    any additional tax paid hereunder by such distributor to  the
32    Department during any such year.
33        Two  or  more  distributors  that  use  a common means of
34    affixing revenue tax stamps or that are owned  or  controlled
 
HB1110 Enrolled             -12-              LRB9102398PTpkA
 1    by   the   same  interests  shall  be  treated  as  a  single
 2    distributor for the purpose of computing the discount.
 3        Cigarette manufacturers who are distributors  under  this
 4    Act,  and  who  place  their  cigarettes in original packages
 5    which are contained  inside  a  sealed  transparent  wrapper,
 6    shall be required to remit the tax which they are required to
 7    collect  under  this  Act  to the Department by remitting the
 8    amount thereof to the Department  by  the  5th  day  of  each
 9    month,  covering cigarettes shipped or otherwise delivered to
10    points  in  Illinois  to  purchasers  during  the   preceding
11    calendar  month,  but  a  distributor  need  not remit to the
12    Department the tax so collected by him from purchasers  under
13    this  Act to the extent to which such distributor is required
14    to remit the tax imposed by the  Cigarette  Tax  Act  to  the
15    Department  with  respect  to  the same cigarettes. All taxes
16    upon cigarettes under this Act are  a  direct  tax  upon  the
17    retail  consumer  and  shall  conclusively  be presumed to be
18    precollected for the  purpose  of  convenience  and  facility
19    only.  Distributors  who  are  manufacturers of cigarettes in
20    original  packages  which  are  contained  inside  a   sealed
21    transparent  wrapper,  before  delivering  such cigarettes or
22    causing such cigarettes to be  delivered  in  this  State  to
23    purchasers,  shall  evidence  their obligation to collect and
24    remit  the  tax  due  with  respect  to  such  cigarettes  by
25    imprinting language to be prescribed  by  the  Department  on
26    each  original  package  of  such  cigarettes  underneath the
27    sealed transparent outside wrapper of such original  package,
28    in  such  place  thereon and in such manner as the Department
29    may prescribe; provided (as stated  hereinbefore)  that  this
30    requirement  does not apply when such distributor is required
31    or authorized by the Cigarette  Tax  Act  to  place  the  tax
32    imprint  provided  for  in the last paragraph of Section 3 of
33    that Act underneath the sealed transparent  wrapper  of  such
34    original package of cigarettes. Such imprinted language shall
 
HB1110 Enrolled             -13-              LRB9102398PTpkA
 1    acknowledge  the  manufacturer's collection and payment of or
 2    liability for the tax imposed by this  Act  with  respect  to
 3    such cigarettes.
 4        The  Department  shall adopt the design or designs of the
 5    tax stamps and shall procure the printing of such  stamps  in
 6    such  amounts  and  denominations  as  it  deems necessary to
 7    provide for the affixation of the proper amount of tax stamps
 8    to each original package of cigarettes.
 9        Where  tax  stamps  are  required,  the  Department   may
10    authorize   distributors  to  affix  revenue  tax  stamps  by
11    imprinting  tax  meter  stamps  upon  original  packages   of
12    cigarettes.  The Department shall adopt rules and regulations
13    relating to the imprinting of such tax meter stamps  as  will
14    result  in  payment of the proper taxes as herein imposed. No
15    distributor may affix revenue tax stamps to original packages
16    of cigarettes by imprinting meter stamps thereon unless  such
17    distributor has first obtained permission from the Department
18    to  employ  this  method  of affixation. The Department shall
19    regulate the use of tax meters and may, to assure the  proper
20    collection  of  the  taxes  imposed  by  this  Act, revoke or
21    suspend the privilege, theretofore granted by the  Department
22    to any distributor, to imprint tax meter stamps upon original
23    packages of cigarettes.
24        The  tax  hereby  imposed  and  not paid pursuant to this
25    Section shall be paid  to  the  Department  directly  by  any
26    person  using  such cigarettes within this State, pursuant to
27    Section 12 hereof.
28    (Source: P.A. 85-415.)

29        Section 99.  Effective date.  This Act takes effect  upon
30    becoming law.






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