Illinois Code § 35 ILCS 130/5

Printing tax stamps.
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The Department shall adopt the design or
designs of the tax stamps
or alternative tax indicia
and shall procure the printing of such stamps
or alternative tax indicia
in such amounts and denominations as it deems necessary to provide for the
affixation of the proper amount of tax stamps
or alternative tax indicia
to each original package of
cigarettes.

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