reglab/housing_qa huggingface dataset:
35 ILCS 128/1-60
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 128/ - Cigarette Machine Operators' Occupation Tax Act.|Article 1 - Cigarette Machine Operators' Occupation Tax Act

Sec. 1-60. Investigations and hearings. The Department, or any officer or employee designated in writing by the Director thereof, for the purpose of administering and enforcing the provisions of this Act, may hold investigations and hearings concerning any matters covered by this Act, and may examine books, papers, records, or memoranda bearing upon the sale or other disposition of cigarettes or tobacco products by a cigarette machine operator, and may issue subpoenas requiring the attendance of a cigarette machine operator, or any officer or employee of a cigarette machine operator, or any person having knowledge of the facts, and may take testimony and require proof, and may issue subpoenas duces tecum to compel the production of relevant books, papers, records, and memoranda, for the information of the Department.In the conduct of any investigation or hearing provided for by this Act, neither the Department, nor any officer or employee thereof, shall be bound by the technical rules of evidence, and no informality in the proceedings nor in the manner of taking testimony shall invalidate any rule, order, decision, or regulation made, approved, or confirmed by the Department.The Director of Revenue, or any duly authorized officer or employee of the Department, shall have the power to administer oaths to such persons required by this Act to give testimony before the Department.The books, papers, records, and memoranda of the Department, or parts thereof, may be proved in any hearing, investigation or legal proceeding by a reproduced copy thereof under the certificate of the Director of Revenue. Such reproduced copy shall, without further proof, be admitted into evidence before the Department or in any legal proceeding.  (Source: P.A. 97-688, eff. 6-14-12.)
35 ILCS 128/1-65
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 128/ - Cigarette Machine Operators' Occupation Tax Act.|Article 1 - Cigarette Machine Operators' Occupation Tax Act

Sec. 1-65. Testimony and production of documents; immunity. No person shall be excused from testifying or from producing any books, papers, records, or memoranda in any investigation or upon any hearing, when ordered to do so by the Department or any officer or employee thereof, upon the ground that the testimony or evidence, documentary or otherwise, may tend to incriminate him or subject him to a criminal penalty, but no person shall be prosecuted or subjected to any criminal penalty for or on account of the subject matter of his or her testimony or the evidence produced before the Department or an officer or employee of the Department; provided that such immunity shall extend only to a natural person who, in obedience to a subpoena, gives testimony under oath or produces evidence under oath. No person so testifying shall be exempt from prosecution and punishment for perjury committed in so testifying.  (Source: P.A. 97-688, eff. 6-14-12.)
35 ILCS 128/1-75
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 128/ - Cigarette Machine Operators' Occupation Tax Act.|Article 1 - Cigarette Machine Operators' Occupation Tax Act

Sec. 1-75. Records. Every cigarette machine operator who is required to procure a license under this Act shall keep within Illinois, at his licensed address:  complete and accurate records of the quantity of such cigarettes made or fabricated; meter readings for each cigarette machine; the quantity of such cigarettes sold or otherwise disposed of; the brand family and manufacturer and quantity of tobacco products purchased and the brand family and manufacturer and quantity of tobacco products used to make or fabricate cigarettes by use of a cigarette machine; the name, address, and license number of each distributor from whom the cigarette machine operator purchases tobacco products; the type and quantity of cigarette tubes purchased for use in a cigarette machine; the type and quantity of cigarette tubes used in a cigarette machine; and such other information as the Department may require, and shall preserve and keep within Illinois at his licensed address all invoices, bills of lading, sales records, copies of bills of sale, inventory at the close of each period for which a return is required of all cigarettes, tobacco products and cigarette tubes on hand, and other pertinent papers and documents relating to the manufacture, purchase, sale, or disposition of cigarettes and tobacco products. All books and records and other papers and documents that are required by this Act to be kept shall be kept in the English language, and shall, at all times during the usual business hours of the day, be subject to inspection by the Department or its duly authorized agents and employees. The Department may adopt rules that establish requirements, including record forms and formats, for records required to be kept and maintained by taxpayers. For purposes of this Section, "records" means all data maintained by the taxpayer, including data on paper, microfilm, microfiche or any type of machine-sensible data compilation. Those books, records, papers and documents shall be preserved for a period of at least 3 years after the date of the documents, or the date of the entries appearing in the records, unless the Department, in writing, authorizes their destruction or disposal at an earlier date. At all times during the usual business hours of the day, any duly authorized agent or employee of the Department may enter any place of business of the cigarette machine operator, without a search warrant, and inspect the premises and the stock or packages of cigarettes, tobacco products, cigarette tubes, and the cigarette machines therein contained, to determine whether any of the provisions of this Act are being violated. If such agent or employee is denied free access or is hindered or interfered with in making such examination as herein provided, the license of the cigarette machine operator at such premises shall be subject to revocation by the Department.  (Source: P.A. 97-688, eff. 6-14-12.)
35 ILCS 128/1-80
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 128/ - Cigarette Machine Operators' Occupation Tax Act.|Article 1 - Cigarette Machine Operators' Occupation Tax Act

Sec. 1-80. Subpoenas and witnesses; depositions. The Department, or any officer or employee of the Department designated in writing by the Director, shall, at its, his, or her own instance, or on the written request of any cigarette machine operator or other interested party to the proceeding, issue subpoenas requiring the attendance of and the giving of testimony by witnesses, and subpoenas duces tecum requiring the production of books, papers, records or memoranda. All subpoenas and subpoenas duces tecum issued under the terms of this Act may be served by any person of full age. The fees of witnesses for attendance and travel shall be the same as the fees of witnesses before the circuit court of this State; such fees to be paid when the witness is excused from further attendance. When the witness is subpoenaed at the instance of the Department or any officer or employee thereof, such fees shall be paid in the same manner as other expenses of the Department, and when the witness is subpoenaed at the instance of any other party to any such proceeding, the cost of service of the subpoena or subpoena duces tecum and the fee of the witness shall be borne by the party at whose instance the witness is summoned. In such case, the Department, in its discretion, may require a deposit to cover the cost of such service and witness fees. A subpoena or subpoena duces tecum so issued shall be served in the same manner as a subpoena or subpoena duces tecum issued out of a court.Any circuit court of this State, upon the application of the Department or any officer or employee thereof, or upon the application of any other party to the proceeding, may, in its discretion, compel the attendance of witnesses, the production of books, papers, records or memoranda and the giving of testimony before the Department or any officer or employee thereof conducting an investigation or holding a hearing authorized by this Act, by an attachment for contempt, or otherwise, in the same manner as production of evidence may be compelled before the court.The Department or any officer or employee thereof, or any other party in an investigation or hearing before the Department, may cause the depositions of witnesses within the State to be taken in the manner prescribed by law for like depositions, or depositions for discovery in civil actions in courts of this State, and to that end compel the attendance of witnesses and the production of books, papers, records or memoranda, in the same manner provided herein.  (Source: P.A. 97-688, eff. 6-14-12.)
35 ILCS 128/1-90
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 128/ - Cigarette Machine Operators' Occupation Tax Act.|Article 1 - Cigarette Machine Operators' Occupation Tax Act

Sec. 1-90. The Illinois Administrative Procedure Act. The Illinois Administrative Procedure Act is hereby expressly adopted and shall apply to all administrative rules and procedures of the Department of Revenue under this Act, except that: (1) paragraph (b) of Section 5-10 of the Illinois Administrative Procedure Act does not apply to final orders, decisions and opinions of the Department; (2) subparagraph (a)(ii) of Section 5-10 of the Illinois Administrative Procedure Act does not apply to forms established by the Department for use under this Act; and (3) the provisions of Section 10-45 of the Illinois Administrative Procedure Act regarding proposals for decision are excluded and not applicable to the Department under this Act.  (Source: P.A. 97-688, eff. 6-14-12.)
35 ILCS 128/1-95
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 128/ - Cigarette Machine Operators' Occupation Tax Act.|Article 1 - Cigarette Machine Operators' Occupation Tax Act

Sec. 1-95. Legal proceedings. All legal proceedings under this Act, whether civil or criminal, shall be instituted and prosecuted by the Attorney General or by the State's Attorney for the county in which an offense under this Act is committed, and all civil actions may be brought in the name of the Department of Revenue.  (Source: P.A. 97-688, eff. 6-14-12.)
35 ILCS 128/1-100
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 128/ - Cigarette Machine Operators' Occupation Tax Act.|Article 1 - Cigarette Machine Operators' Occupation Tax Act

Sec. 1-100. Arrest and seizure. Any duly authorized employee of the Department: may arrest without warrant any person committing in his presence a violation of any of the provisions of this Act; may without a search warrant inspect all cigarettes and cigarette machines located in any place of business; and may seize any contraband cigarettes and any cigarette machines in which such contraband cigarettes may be found or may be made, and such packages or cigarette machines so seized shall be subject to confiscation and forfeiture as provided in Section 1-105 of this Act.  (Source: P.A. 97-688, eff. 6-14-12; 98-463, eff. 8-16-13.)
35 ILCS 128/1-105
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 128/ - Cigarette Machine Operators' Occupation Tax Act.|Article 1 - Cigarette Machine Operators' Occupation Tax Act

Sec. 1-105. Hearings regarding seized cigarettes and cigarette machines.  After seizing any cigarettes or cigarette machines, as provided in Section 1-100 of this Act, the Department shall hold a hearing and shall determine whether such cigarettes, at the time of their seizure by the Department, were contraband cigarettes, or whether such cigarette machines, at the time of their seizure by the Department, contained or made contraband cigarettes. The Department shall give not less than 7 days' notice of the time and place of such hearing to the owner of such property, if he is known, and also to the person in whose possession the property so taken was found, if such person is known and if such person in possession is not the owner of said property. In case neither the owner nor the person in possession of such property is known, the Department shall cause publication of the time and place of such hearing to be made at least once in each week for 3 weeks successively in a newspaper of general circulation in the county where such hearing is to be held.If, as the result of such hearing, the Department determines that the cigarettes seized were, at the time of seizure, contraband cigarettes, or that any cigarette machine at the time of its seizure contained or made contraband cigarettes, the Department shall enter an order declaring such cigarettes or such cigarette machine confiscated and forfeited to the State, and to be held by the Department for disposal as provided in this Section. The Department shall give notice of such order to the owner of such property if he is known, and also to the person in whose possession the property so taken was found, if such person is known, and if such person in possession is not the owner of the property. In case neither the owner nor the person in possession of such property is known, the Department shall cause publication of such order to be made at least once in each week for 3 weeks successively in a newspaper of general circulation in the county where such hearing was held.When any cigarettes or any cigarette machine shall have been declared forfeited to the State by the Department, as provided hereunder, and when all proceedings for the judicial review of the Department's decision have terminated, the Department shall, to the extent that its decision is sustained on review, destroy or maintain and use such property in an undercover capacity.  (Source: P.A. 97-688, eff. 6-14-12.)
35 ILCS 128/1-110
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 128/ - Cigarette Machine Operators' Occupation Tax Act.|Article 1 - Cigarette Machine Operators' Occupation Tax Act

Sec. 1-110. Filing of a complaint. Whenever any peace officer of the State or any duly authorized officer or employee of the Department shall have reason to believe that any violation of this Act has occurred and that the person so violating the Act has in that person's possession contraband cigarettes, or any cigarette machine containing or making contraband cigarettes, he or she may file or cause to be filed his complaint in writing, verified by affidavit, with any court within whose jurisdiction the premises to be searched are situated, stating the facts upon which such belief is founded, the premises to be searched, and the property to be seized, and procure a search warrant and execute the same. Upon the execution of such search warrant, the peace officer, or officer or employee of the Department, executing such search warrant shall make due return thereof to the court issuing the same, together with an inventory of the property taken thereunder. The court shall thereupon issue process against the owner of such property if he is known; otherwise, such process shall be issued against the person in whose possession the property so taken is found, if such person is known. In case of inability to serve such process upon the owner or the person in possession of the property at the time of its seizure,  notice of the proceedings before the court shall be given as required by the statutes of the State governing cases of attachment. Upon the return of the process duly served or upon the posting or publishing of notice made, as herein provided, the court or jury, if a jury shall be demanded, shall proceed to determine whether or not such property so seized was held or possessed in violation of this Act, or whether, if a cigarette machine has been so seized, it contained or was making at the time of its seizure contraband cigarettes. In case of a finding that  any cigarette machine so seized contained or was making at the time of its seizure contraband cigarettes, judgment shall be entered confiscating and forfeiting the property to the State and ordering its delivery to the Department, and, in addition thereto, the court shall have power to tax and assess the costs of the proceedings.When any cigarettes or any cigarette machine is declared forfeited to the State by any court,  and when such confiscated and forfeited property is delivered to the Department as provided in this Act, the Department shall destroy or maintain and use such property in an undercover capacity.  (Source: P.A. 97-688, eff. 6-14-12.)
35 ILCS 128/1-115
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 128/ - Cigarette Machine Operators' Occupation Tax Act.|Article 1 - Cigarette Machine Operators' Occupation Tax Act

Sec. 1-115. False or fraudulent reports. Any person required by this Act to make, file, render, sign, or verify any report or return, or any officer, agent, or employee of that person, who makes any false or fraudulent report or return or files any false or fraudulent report or return, or who fails to make such report or return or file such report or return when due, is guilty of a Class 4 felony.  (Source: P.A. 97-688, eff. 6-14-12.)
35 ILCS 128/1-120
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 128/ - Cigarette Machine Operators' Occupation Tax Act.|Article 1 - Cigarette Machine Operators' Occupation Tax Act

Sec. 1-120. Possession of more than 200 contraband cigarettes; penalty.  Any person possessing more than 200 contraband cigarettes is liable to pay, to the Department, for deposit into the Tax Compliance and Administration Fund, a penalty of $1 for each such cigarette in excess of 200, unless reasonable cause can be established by the person upon whom the penalty is imposed. This penalty is in addition to the taxes imposed by this Act. Reasonable cause shall be determined in each situation in accordance with rules adopted by the Department. The provisions of the Uniform Penalty and Interest Act do not apply to this Section.  (Source: P.A. 97-688, eff. 6-14-12.)
35 ILCS 128/1-125
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 128/ - Cigarette Machine Operators' Occupation Tax Act.|Article 1 - Cigarette Machine Operators' Occupation Tax Act

Sec. 1-125. Possession of not less than 20 and not more than 200 contraband cigarettes; penalty. Any person possessing not less than 20 and not more than 200 contraband cigarettes is liable to pay to the Department, for deposit into the Tax Compliance and Administration Fund, a penalty of $0.50 for each such cigarette, unless reasonable cause can be established by the person upon whom the penalty is imposed. Reasonable cause shall be determined in each situation in accordance with rules adopted by the Department. The provisions of the Uniform Penalty and Interest Act do not apply to this Section.  (Source: P.A. 97-688, eff. 6-14-12.)
35 ILCS 128/1-130
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 128/ - Cigarette Machine Operators' Occupation Tax Act.|Article 1 - Cigarette Machine Operators' Occupation Tax Act

Sec. 1-130. Punishment for sale or possession of contraband cigarettes.(a) Possession or sale of 200 or less contraband cigarettes. Any person who has in his or her possession or sells 200 or less contraband cigarettes is guilty of a Class A misdemeanor.(b) Possession or sale of more than 200 and not more 1000 contraband cigarettes. Any person who has in his or her possession or sells more than 200 and not more than 1000 contraband cigarettes is guilty of a Class A misdemeanor for a first offense and a Class 4 felony for each subsequent offense.(c) Possession or sale of more than 1000 contraband cigarettes. Any person who has in his or her possession or sells more than 1000 contraband cigarettes is guilty of a Class 4 felony.  (Source: P.A. 97-688, eff. 6-14-12.)
35 ILCS 128/1-135
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 128/ - Cigarette Machine Operators' Occupation Tax Act.|Article 1 - Cigarette Machine Operators' Occupation Tax Act

Sec. 1-135. Unlawful operation of cigarette machines.  Whoever operates a cigarette machine without a license is guilty of a Class 4 felony. Notwithstanding this Section, and any other provisions of this Act, an individual may own a cigarette machine for that individual's own use, and not for the purpose of resale of cigarettes.  (Source: P.A. 97-688, eff. 6-14-12.)
35 ILCS 128/1-140
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 128/ - Cigarette Machine Operators' Occupation Tax Act.|Article 1 - Cigarette Machine Operators' Occupation Tax Act

Sec. 1-140. Failure to keep records; penalty. Any person required by this Act to keep records of any kind, who fails to keep the required records or falsifies those records, is guilty of a Class 4 felony.  (Source: P.A. 97-688, eff. 6-14-12.)
35 ILCS 128/1-145
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 128/ - Cigarette Machine Operators' Occupation Tax Act.|Article 1 - Cigarette Machine Operators' Occupation Tax Act

Sec. 1-145. Failure to preserve records; penalty. Any person who fails to safely preserve the records required by Section 1-75 of this Act for the period of 3 years, as required by that Section, in such manner as to insure permanency and accessibility for inspection by the Department, shall be guilty of a business offense and may be fined up to $5,000.  (Source: P.A. 97-688, eff. 6-14-12.)
35 ILCS 128/1-150
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 128/ - Cigarette Machine Operators' Occupation Tax Act.|Article 1 - Cigarette Machine Operators' Occupation Tax Act

Sec. 1-150. Forfeit of bond. If a cigarette machine operator is convicted of the violation of any of the provisions of this Act, or if his or her license is revoked and no review is had of the order or revocation, or if on review thereof the decision is adverse to the cigarette machine operator, or if a cigarette machine operator fails to pay an assessment as to which no judicial review is sought and which has become final, or pursuant to which, upon review thereof, the circuit court has entered a judgment that is in favor of the Department and that has become final, the bond filed pursuant to this Act shall thereupon be forfeited, and the Department may institute a suit upon such bond in its own name for the entire amount of such bond and costs. Such suit upon the bond shall be in addition to any other remedy provided for herein.  (Source: P.A. 97-688, eff. 6-14-12.)
35 ILCS 128/1-155
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 128/ - Cigarette Machine Operators' Occupation Tax Act.|Article 1 - Cigarette Machine Operators' Occupation Tax Act

Sec. 1-155. Sunset of exemptions, credits, and deductions.  The application of every exemption, credit, and deduction against tax imposed by this Act that becomes law after the effective date of this Act shall be limited by a reasonable and appropriate sunset date. A taxpayer is not entitled to take the exemption, credit, or deduction beginning on the sunset date and thereafter. If a reasonable and appropriate sunset date is not specified in the Public Act that creates the exemption, credit, or deduction, a taxpayer shall not be entitled to take the exemption, credit, or deduction beginning 5 years after the effective date of the Public Act creating the exemption, credit, or deduction and thereafter.  (Source: P.A. 97-688, eff. 6-14-12.)
35 ILCS 128/1-160
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 128/ - Cigarette Machine Operators' Occupation Tax Act.|Article 1 - Cigarette Machine Operators' Occupation Tax Act

Sec. 1-160. Distribution of receipts by the Department.  All moneys received by the Department under this Act shall be deposited into the Healthcare Provider Relief Fund.    (Source: P.A. 97-688, eff. 6-14-12.)