(35 ILCS 135/10) (from Ch. 120, par. 453.40)
Sec. 10.
The tax herein required to be collected by any distributor shall
constitute a debt owed by the distributor to this State, except when such
distributor is relieved, by Section 3 hereof, of the duty of affixing tax
stamps to the original packages of cigarettes by virtue of his being
required by the Cigarette Tax Act to affix stamps to the same original
packages of cigarettes, or (in the case of manufacturers of cigarettes in
original packages which are contained inside a sealed transparent wrapper)
when such distributor is relieved, by Section 3 hereof, of the duty of
placing tax imprints underneath the sealed transparent wrapper of original
packages of cigarettes and of remitting tax to the Department with respect
thereto by virtue of his being required by the Cigarette Tax Act to place
such tax imprints on the same original packages of cigarettes and to remit
tax with respect thereto to the Department.
(Source: Laws 1953, p. 265.)
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