reglab/housing_qa huggingface dataset:
35 ILCS 143/10-45
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 143/ - Tobacco Products Tax Act of 1995.|Article 10 - Tobacco Products Tax Act of 1995

Sec. 10-45. Incorporation by reference. All of the provisions of Sections  4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, 6, 6a, 6b, 6c, 8, 9, 10, 11, 11a,  and 12 of the Retailers' Occupation Tax Act, and all applicable provisions of  the Uniform Penalty and Interest Act that are not inconsistent with this Act,  apply to distributors of tobacco products to the same extent as if those  provisions were included in this Act.  References in the  incorporated Sections of the Retailers' Occupation Tax Act to retailers, to  sellers, or to persons engaged in the business of selling tangible personal  property mean distributors when used in this Act.  References in the  incorporated Sections to sales of tangible personal property mean sales  of tobacco products when used in this Act.All of the provisions of Sections 7, 8, 8a, 16, 18a, 18b, 18c, 22, 23, 24, 26, 27, and 28a of the Cigarette Tax Act which are not inconsistent with this Act shall apply, as far as practicable, to the subject matter of this Act to the same extent as if those provisions were included in this Act. References in the incorporated Sections to sales of cigarettes mean sales of little cigars in packages of 20 or 25 little cigars. (Source: P.A. 98-273, eff. 8-9-13.)
35 ILCS 143/10-53
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 143/ - Tobacco Products Tax Act of 1995.|Article 10 - Tobacco Products Tax Act of 1995

Sec. 10-53. Acting as a retailer of tobacco products without a license. Any person who knowingly acts as a retailer of tobacco products in this State without first having obtained a license to do so in compliance with Section 10-21 of this Act or a license in compliance with Section 4g of the Cigarette Tax Act shall be guilty of a Class A misdemeanor for the first offense and a Class  4 felony for a second or subsequent offense. Each day such person operates as a retailer without a license constitutes a separate offense.  (Source: P.A. 98-1055, eff. 1-1-16.)
35 ILCS 143/10-55
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 143/ - Tobacco Products Tax Act of 1995.|Article 10 - Tobacco Products Tax Act of 1995

Sec. 10-55.     Arrest; search and seizure without warrant.     Any duly authorized  employee of the Department (i) may arrest without warrant any person committing  in his or her presence a violation of any of the provisions of this Act, (ii)  may without a search warrant inspect all tobacco products located in any place  of business, (iii) may seize any tobacco products in accordance with the  provisions of this Act, and (iv) may seize any vending device in which those  tobacco products are found. The tobacco products and vending devices so seized  are subject to confiscation and forfeiture as provided in Sections 10-56  through 10-58.    (Source: P.A. 92-743, eff. 7-25-02.)
35 ILCS 143/10-56
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 143/ - Tobacco Products Tax Act of 1995.|Article 10 - Tobacco Products Tax Act of 1995

Sec. 10-56.     Seizure and forfeiture.     After seizing any tobacco products or  vending devices, as provided in Section 10-55, the  Department must hold a hearing and determine whether the distributor or  retailer was properly licensed to sell the tobacco products at the time of  their seizure by the Department. The Department shall give not less than 20  days' notice of the time and place of the hearing to the owner of the property,  if the owner is known, and also to the person in whose possession the property  was found, if that person is known and if the person in possession is  not the owner of the property. If neither the owner nor the person in  possession of the property is known, the Department must cause publication of  the time and place of the hearing to be made at least once in each week for 3  weeks successively in a newspaper of general circulation in the county where  the hearing is to be held.If, as the result of the hearing, the Department determines that the  distributor or retailer was not properly licensed at the time the tobacco  products were seized, the Department must enter an order declaring the tobacco  products or vending devices confiscated and forfeited to the State,  to be held by the Department for disposal by it as provided in Section 10-58.  The Department must give notice of the order to the owner of the  property, if the owner is known, and also to the person in whose possession the  property was found, if that person is known and if the person in  possession is not the owner of the property. If neither the owner nor the  person in possession of the property is known, the Department must cause  publication of the order to be made at least once in each week for 3 weeks  successively in a newspaper of general circulation in the county where the  hearing was held.    (Source: P.A. 92-743, eff. 7-25-02.)
35 ILCS 143/10-57
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 143/ - Tobacco Products Tax Act of 1995.|Article 10 - Tobacco Products Tax Act of 1995

Sec. 10-57.         Search warrant; issuance and return; process; confiscation of  property; forfeitures. If a peace officer of this State or any duly  authorized officer or employee of the Department has reason to believe that any  violation of this Act has occurred and that the person violating the Act has  in that person's possession any tobacco products or vending device  containing tobacco products, that peace officer or officer or employee of the  Department may file or cause to be filed his or her  complaint in writing, verified by affidavit, with any court within whose  jurisdiction the premises to be searched are situated, stating the facts upon  which the belief is founded, the premises to be searched, and the property to  be seized, and procure a search warrant and execute that warrant. Upon the  execution of the search warrant, the peace officer, or officer or employee of  the Department, executing the search warrant shall make due return of the  warrant to the court issuing the warrant, together with an inventory of the  property taken under the warrant. The court must then issue process against the  owner of the property if the owner is known; otherwise, process must be issued  against the person in whose possession the property is found, if that person is  known. In case of inability to serve 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 must be given in the same manner as  required by the law governing cases of attachment. Upon the return of  the process duly served or upon the posting or publishing of notice made, as  appropriate, the court or jury, if a jury is demanded, shall  proceed to determine whether or not the property so seized was held or  possessed in violation of this Act. If a violation is found, judgment shall be  entered confiscating the property and forfeiting it to the State and ordering  its delivery to the Department. In addition, the court may tax and assess the  costs of the proceedings.When any tobacco products or any vending devices are declared forfeited to  the State by any court and the confiscated and forfeited property is  delivered to the Department, the Department shall sell  the property for the best price obtainable and shall forthwith pay over the  proceeds of the sale to the State Treasurer.  If the  value of the property to be sold at any one time is $500 or more, however, the  property shall be sold only to the highest and best bidder on terms and  conditions, and on open competitive bidding after public advertisement, in a  manner and for terms as the Department, by rule, may prescribe.    (Source: P.A. 92-743, eff. 7-25-02.)
35 ILCS 143/10-58
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 143/ - Tobacco Products Tax Act of 1995.|Article 10 - Tobacco Products Tax Act of 1995

Sec. 10-58. Sale of forfeited tobacco products or vending devices.(a) When any tobacco products or any vending devices are  declared forfeited to the State by the Department, as provided in Section  10-55, 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, sell the property for the best price  obtainable and shall forthwith pay over the proceeds of the sale to the State  Treasurer. If the value of the property to be sold at any one time is $500 or  more, however, the property shall be sold only to the highest and best bidder  on terms and conditions, and on open competitive bidding after public  advertisement, in a manner and for terms as the Department, by rule,  may prescribe.(b) If no complaint for review, as provided in Section 12 of the Retailers'  Occupation Tax Act, has been filed within the time required by Law, and if no stay order has been entered under that  Law, the Department shall proceed to destroy, maintain and use in an undercover capacity, or sell the property for the best price  obtainable and shall forthwith pay over the proceeds of the sale to the State  Treasurer. If the value of the property to be sold at any one time is $500 or  more, however, the property shall be sold only to the highest and best bidder  on terms and conditions, and on open competitive bidding after public  advertisement, in a manner and for terms as the Department, by rule, may  prescribe.(c) Upon making a sale of tobacco products as provided in this Section, the  Department shall affix a distinctive stamp to each of the tobacco products so  sold indicating that they are sold under this Section.(d) Notwithstanding the foregoing, any tobacco products seized under this  Act may, at the discretion of the Director of Revenue, be distributed to any  eleemosynary institution within the State of Illinois.  (Source: P.A. 97-1129, eff. 8-28-12.)
35 ILCS 143/10-90
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 143/ - Tobacco Products Tax Act of 1995.|Article 10 - Tobacco Products Tax Act of 1995

Sec. 10-90.     The Tobacco Products Tax Act is repealed.     (Source: P.A. 89-21, eff. 6-6-95.)
35 ILCS 143/10-95
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 143/ - Tobacco Products Tax Act of 1995.|Article 10 - Tobacco Products Tax Act of 1995

(35 ILCS 143/10-95)Sec. 10-95.     (Amendatory provisions; text omitted).     (Source: P.A. 89-21, eff. 6-6-95.)
35 ILCS 143/Art. 15 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 143/ - Tobacco Products Tax Act of 1995.|Article 15 - (Amendatory Provisions)

 ARTICLE 15.      (Amendatory provisions)
35 ILCS 143/15-5
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 143/ - Tobacco Products Tax Act of 1995.|Article 15 - (Amendatory Provisions)

Sec. 15-5.     (Amendatory provisions; text omitted).     (Source: P.A. 89-21, eff. various dates.)
35 ILCS 143/15-10
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 143/ - Tobacco Products Tax Act of 1995.|Article 15 - (Amendatory Provisions)

Sec. 15-10.     (Amendatory provisions; text omitted).     (Source: P.A. 89-21, eff. various dates.)
35 ILCS 143/5-15
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 143/ - Tobacco Products Tax Act of 1995.|Article 15 - (Amendatory Provisions)

Sec. 15-15.     (Amendatory provisions; text omitted).     (Source: P.A. 89-21, eff. 7-1-95.)
35 ILCS 143/15-20
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 143/ - Tobacco Products Tax Act of 1995.|Article 15 - (Amendatory Provisions)

Sec. 15-20.     (Amendatory provisions; text omitted).     (Source: P.A. 89-21, eff. 7-1-95.)
35 ILCS 143/15-25
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 143/ - Tobacco Products Tax Act of 1995.|Article 15 - (Amendatory Provisions)

Sec. 15-25.     (Amendatory provisions; text omitted).     (Source: P.A. 89-21, eff. 7-1-95.)
35 ILCS 143/15-30
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 143/ - Tobacco Products Tax Act of 1995.|Article 15 - (Amendatory Provisions)

(35 ILCS 143/15-30)Sec. 15-30.     (Amendatory provisions; text omitted).     (Source: P.A. 89-21, eff. 6-6-95.)
35 ILCS 143/Art. 99 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 143/ - Tobacco Products Tax Act of 1995.|Article 99 - Effective Date

 ARTICLE 99.
35 ILCS 143/99-99
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 143/ - Tobacco Products Tax Act of 1995.|Article 99 - Effective Date

(35 ILCS 143/99-99)Sec. 99-99.     Effective date.     This Section, Sections 10-1 through 10-90 of  this Act, the changes to the Illinois Administrative Procedure Act, the changes  to the State Employees Group Insurance Act of 1971, the changes to Sec. 5 of  the Children and Family Services Act, the changes to Sec. 8.27 of the State  Finance Act, the changes to Secs. 16-136.2, 16-153.2, and 17-156.3 of the  Illinois Pension Code, Sec. 8.19 of the State Mandates Act, the changes to Sec.  8.2 of the Abused and Neglected Child Reporting Act, and the changes to the  Unemployment Insurance Act take effect upon becoming law.The following provisions take effect July 1, 1995: the changes to the  Illinois Act on the Aging and the Civil Administrative Code of Illinois; the  changes to Secs. 7 and 8a-13 of the Children and Family Services Act; the  changes to the Disabled Persons Rehabilitation Act; Secs. 5.408, 5.409, 6z-39,  and 6z-40 and the changes to Sec. 8.16 of the State Finance Act; the changes to  the State Prompt Payment Act, the Illinois Income Tax Act, and Sec. 16-133.3 of  the Illinois Pension Code; Sec. 2-3.117 and the changes to Secs. 14-7.02 and  14-15.01 of the School Code; Sec. 2-201.5 of the Nursing Home Care Act; the  changes to the Child Care Act of 1969 and the Riverboat Gambling Act; the  changes to Secs. 3-1, 3-1a, 3-3, 3-4, 3-13, 5-2.1, 5-5, 5-5.02, 5-5.4, 5-13,  5-16.3, 5-16.5, 5A-2, 5A-3, 5C-2, 5C-7, 5D-1, 5E-10, 6-8, 6-11, 9-11, 12-4.4,  12-10.2, and 14-8 and the repeal of Sec. 9-11 of the Illinois Public Aid Code;  the changes to Sec. 3 of the Abused and Neglected Child Reporting Act; and the  changes to the Juvenile Court Act of 1987, the Adoption Act, and the Probate  Act of 1975.The remaining provisions of this Act take effect on the uniform effective  date as provided in the Effective Date of Laws Act.    (Source: P.A. 89-21, eff. 6-6-95.)
35 ILCS 157/Art. 10 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 157/ - Aircraft Use Tax Law.|Article 10 - Aircraft Use Tax Law

 ARTICLE 10
35 ILCS 157/10-1
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 157/ - Aircraft Use Tax Law.|Article 10 - Aircraft Use Tax Law

Sec. 10-1.     Short title.     This Article may be cited as the Aircraft Use Tax Law.    (Source: P.A. 93-24, eff. 6-20-03.)
35 ILCS 157/10-10
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 157/ - Aircraft Use Tax Law.|Article 10 - Aircraft Use Tax Law

Sec. 10-10.     Definition.     For the purposes of this Law, "Department"  means the  Department of Revenue of the State of Illinois.    (Source: P.A. 93-24, eff. 6-20-03.)
35 ILCS 157/10-15
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 157/ - Aircraft Use Tax Law.|Article 10 - Aircraft Use Tax Law

Sec. 10-15.     Tax imposed.     A tax is hereby imposed on the privilege of  using,  in this State, any aircraft as defined in Section 3 of the Illinois Aeronautics  Act acquired  by gift, transfer, or purchase after June 30, 2003. This tax does not apply (i)  if the use of  the aircraft is otherwise taxed under the Use Tax Act; (ii) if the aircraft is  bought and  used by a governmental agency or a society, association, foundation, or  institution  organized and operated exclusively for charitable, religious, or educational  purposes; (iii)  if the use of the aircraft is not subject to the Use Tax Act by reason of  subsection (a), (b),  (c), (d), or (e) of Section 3-55 of that Act dealing with the prevention of  actual or likely  multistate taxation; or (iv) if the transfer is a gift to a beneficiary in the  administration of  an estate and the beneficiary is a surviving spouse. The rate of tax shall be  6.25% of the  selling price for each purchase of aircraft that qualifies under this Law. For  purposes of  calculating the tax due under this Law when an aircraft is acquired by gift or  transfer, the  tax shall be imposed on the fair market value of the aircraft on the date the  aircraft is  acquired or the date the aircraft is brought into the State, whichever is  later.  Tax shall be  imposed on the selling price of an aircraft acquired through purchase. However,  the  selling price shall not be less than the fair market value of the aircraft on  the date the  aircraft is purchased or the date the aircraft is brought into the State,  whichever is later.    (Source: P.A. 93-24, eff. 6-20-03.)
35 ILCS 157/10-20
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 157/ - Aircraft Use Tax Law.|Article 10 - Aircraft Use Tax Law

Sec. 10-20.     Returns.     The purchaser, transferee, or donee shall file a  return signed by the  purchaser, transferee, or donee  with the Department of Revenue on a form prescribed by the Department. The  return  shall contain substantially the following paragraph and such other information  as the  Department may reasonably require:    VERIFICATIONI declare that I have examined this return and, to the best of my knowledge,  it  is true,  correct, and complete. I understand that the penalty for willfully filing a  false return shall  be a fine not to exceed $1,000 or imprisonment in a penal institution other  than  the  penitentiary not to exceed one year, or both a fine and imprisonment.    ...............      ......................Date                 Signature of purchaser,transferee, or doneeThe return and payment from the purchaser, transferee, or donee  shall be  submitted to the  Department  within  30 days after the date of purchase, donation, or other transfer or the date the  aircraft is brought into the  State,  whichever is later. Payment of tax shall be a condition to securing  registration of the  aircraft from the Division of Aeronautics of the Department of Transportation.When a  purchaser, transferee, or donee pays the tax imposed by Section 10-15 of this  Law, the Department  (upon  request therefor from the purchaser, transferee, or donee) shall issue an  appropriate receipt to the  purchaser, transferee, or donee  showing that he or she has paid such tax to the Department. The receipt shall  be  sufficient to relieve the purchaser, transferee, or donee from further  liability for the tax to which  the receipt  may refer.    (Source: P.A. 93-24, eff. 6-20-03.)
35 ILCS 157/10-25
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 157/ - Aircraft Use Tax Law.|Article 10 - Aircraft Use Tax Law

Sec. 10-25.     Filing false or incomplete return.     Any person required  to file a  return under this Law who willfully files a false or incomplete return is  guilty  of a Class  A misdemeanor.    (Source: P.A. 93-24, eff. 6-20-03.)
35 ILCS 157/10-30
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 157/ - Aircraft Use Tax Law.|Article 10 - Aircraft Use Tax Law

Sec. 10-30.     Determining selling price.     For the purpose of assisting  in  determining the validity of the "selling price" reported on returns filed with  the  Department, the Department may furnish the following information to persons  with  whom the Department has contracted for service related to making that  determination: the  selling price stated on the return; the aircraft identification number; the  year, the make,  and the model name or number of the aircraft; the purchase date; and the hours  of  operation.    (Source: P.A. 93-24, eff. 6-20-03.)
35 ILCS 157/10-35
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 157/ - Aircraft Use Tax Law.|Article 10 - Aircraft Use Tax Law

Sec. 10-35.     Powers of Department.     The Department shall have full  power to  administer and enforce this Law; to collect all taxes, penalties, and interest  due  hereunder; to dispose of taxes, penalties, and interest so collected in the  manner  hereinafter provided, and to determine all rights to credit memoranda or  refunds  arising  on account of the erroneous payment of tax, penalty, or interest hereunder. In  the  administration of, and compliance with, this Law, the Department and persons  who  are  subject to this Law shall have the same rights, remedies, privileges,  immunities, powers,  and duties, and be subject to the same conditions, restrictions, limitations,  penalties, and  definitions of terms, and employ the same modes of procedure, as are prescribed  in the  Use Tax Act, as now or hereafter amended (except for the provisions of Section  3-70),  which are not inconsistent with this Law, as fully as if the provisions of  the Use Tax Act were set forth in this Law. In addition to any  other  penalties  imposed under law, any person convicted of violating the provisions of this  Law,  shall be  assessed a fine of $1,000.    (Source: P.A. 93-24, eff. 6-20-03.)
35 ILCS 157/10-40
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 157/ - Aircraft Use Tax Law.|Article 10 - Aircraft Use Tax Law

Sec. 10-40.         Payments to Local Government Distributive Fund and General  Revenue Fund. The  Department of Revenue shall each month, upon collecting any taxes as provided  in this Law,  pay the  money collected from the 1.25% portion of the 6.25% rate into the  Local  Government Distributive Fund, a special fund in the State treasury.  The  remainder shall  be paid into the General Revenue Fund.    (Source: P.A. 93-24, eff. 6-20-03.)
35 ILCS 157/10-45
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 157/ - Aircraft Use Tax Law.|Article 10 - Aircraft Use Tax Law

Sec. 10-45.     Rules.     The Department shall have the authority to adopt  such  rules as are reasonable and necessary to implement the provisions of this Law.    (Source: P.A. 93-24, eff. 6-20-03.)
35 ILCS 157/10-905
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 157/ - Aircraft Use Tax Law.|Article 10 - Aircraft Use Tax Law

Sec. 10-905.     (Amendatory provision; text omitted).     (Source: P.A. 93-24, eff. 6-20-03; text omitted.)
35 ILCS 157/10-910
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 157/ - Aircraft Use Tax Law.|Article 10 - Aircraft Use Tax Law

(35 ILCS 157/10-910)Sec. 10-910.     (Amendatory provisions; text omitted).     (Source: P.A. 93-24, eff. 6-20-03; text omitted.)
35 ILCS 157/Art. 50 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 157/ - Aircraft Use Tax Law.|Article 50 - (Amendatory Provisions; Text Omitted)

(35 ILCS 157/Art. 50 heading) ARTICLE 50  (Amendatory provisions; text omitted)
35 ILCS 157/Art. 99 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 157/ - Aircraft Use Tax Law.|Article 99 - Effective Date

 ARTICLE 99
35 ILCS 157/99-99
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 157/ - Aircraft Use Tax Law.|Article 99 - Effective Date

(35 ILCS 157/99-99)Sec. 99-99.     Effective date.     This Act takes effect upon becoming law.    (Source: P.A. 93-24, eff. 6-20-03.)
35 ILCS 158/Art. 1 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 158/ - Watercraft Use Tax Law.|Article 1

(35 ILCS 158/Art. 1 heading)              ARTICLE 1 (Uncodified provisions; text omitted)    (Source:  P.A. 93-840, eff. 7-30-04; text omitted.)
35 ILCS 158/Art. 5 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 158/ - Watercraft Use Tax Law.|Article 5

(35 ILCS 158/Art. 5 heading)              ARTICLE 5 (Amendatory provisions; text omitted)    (Source:  P.A. 93-840, eff. 7-30-04; text omitted.)
35 ILCS 158/Art. 10 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 158/ - Watercraft Use Tax Law.|Article 10

(35 ILCS 158/Art. 10 heading)              ARTICLE 10 (Amendatory provisions; text omitted)    (Source: P.A. 93-840, eff. 7-30-04; text omitted.)