§ 410 ILCS 705/65-1 Short title
§ 410 ILCS 705/65-5 Definitions
§ 410 ILCS 705/65-10 Tax imposed
§ 410 ILCS 705/65-11 Bundling of taxable and nontaxable items; prohibition; taxation
§ 410 ILCS 705/65-15 Collection of tax
§ 410 ILCS 705/65-20 Registration of cannabis retailers
§ 410 ILCS 705/65-25 Tax collected as debt owed to State
§ 410 ILCS 705/65-30 Return and payment of tax by cannabis retailer
§ 410 ILCS 705/65-35 Deposit of proceeds
§ 410 ILCS 705/65-36 Recordkeeping; books and records
§ 410 ILCS 705/65-38 Violations and penalties
§ 410 ILCS 705/65-40 Department administration and enforcement
§ 410 ILCS 705/65-41 Arrest; search and seizure without warrant
§ 410 ILCS 705/65-42 Seizure and forfeiture
§ 410 ILCS 705/65-43 Search warrant; issuance and return; process; confiscation of cannabis; forfeitures
§ 410 ILCS 705/65-45 Cannabis retailers; purchase and possession of cannabis
§ 410 ILCS 705/65-50 Rulemaking
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Terms Used In Illinois Compiled Statutes > 410 ILCS 705 > Article 65 - Cannabis Purchaser Excise Tax

  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Arrest: Taking physical custody of a person by lawful authority.
  • Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Executor: A male person named in a will to carry out the decedent
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
  • Indictment: The formal charge issued by a grand jury stating that there is enough evidence that the defendant committed the crime to justify having a trial; it is used primarily for felonies.
  • individual: shall include every infant member of the species homo sapiens who is born alive at any stage of development. See Illinois Compiled Statutes 5 ILCS 70/1.36
  • Joint committee: Committees including membership from both houses of teh legislature. Joint committees are usually established with narrow jurisdictions and normally lack authority to report legislation.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Month: means a calendar month, and the word "year" a calendar year unless otherwise expressed; and the word "year" alone, is equivalent to the expression "year of our Lord. See Illinois Compiled Statutes 5 ILCS 70/1.10
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Personal property: All property that is not real property.
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • State: when applied to different parts of the United States, may be construed to include the District of Columbia and the several territories, and the words "United States" may be construed to include the said district and territories. See Illinois Compiled Statutes 5 ILCS 70/1.14
  • Statute: A law passed by a legislature.
  • Trustee: A person or institution holding and administering property in trust.
  • United States: may be construed to include the said district and territories. See Illinois Compiled Statutes 5 ILCS 70/1.14
  • Venue: The geographical location in which a case is tried.