Illinois Code § 35 ILCS 135/16

Every person who purchases cigarettes for shipment into Illinois
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from a point outside this State, and who is required to file a return or report with
the Department with respect to such cigarettes, shall procure invoices in
duplicate covering each such shipment and shall furnish one copy of each
such invoice to the Department at the time of filing the return or report required by
this Act.

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