Illinois Administrative Code › Title 86 - REVENUE › Part 450 - CIGARETTE USE TAX ACT › Section 450.40 - Reports and Returns

Current through Register Vol. 48, No. 28, July 12, 2024
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
			 ].