(35 ILCS 520/12)
(from Ch. 120, par. 2162)
When a dealer purchases, acquires, transports, or imports into
this State cannabis or controlled substances on which a tax is imposed
and if the stamps, labels or indicia evidencing the payment of the tax have
not already been
affixed, the dealer shall have them permanently affixed on the cannabis or
controlled substance immediately after receiving the substance. Each stamp, label
or other official indicia may be used only once.
Taxes imposed upon cannabis or controlled substances by this Act are due
and payable immediately upon acquisition or possession in this State by a dealer.
(Source: P.A. 85-663.)