Illinois Administrative Code
Title 86 - REVENUE
Part 420 - LIQUOR CONTROL ACT
- Section 420.1 - Purpose
- Section 420.5 - Definitions
- Section 420.10 - Gallonage Taxes
- Section 420.20 - Claims to Recover Erroneously Paid Tax
- Section 420.30 - Shipments of Alcoholic Liquors Out of Illinois
- Section 420.40 - Non-Beverage Alcoholic Preparations and Compounds
- Section 420.50 - Non-Beverage Users of Alcoholic Liquors
- Section 420.60 - Act Does Not Apply
- Section 420.70 - Tax Provisions of Act Do Not Apply
- Section 420.80 - Monthly Return
- Section 420.90 - Books and Records
- Section 420.100 - Carriers
- Section 420.110 - Sales to Governmental Bodies
- Section 420.120 - Warehousing of Liquors
- Section 420.130 - Non-Beverage User's Books and Records
- Section 420.140 - Tax-Free Sales of Alcoholic Liquor for Use Aboard Ships Operating in Foreign Commerce Outside the Continental Limits of the United States
- Section 420.150 - Criminal Investigations
Filed and effective June 17, 1958; codified at 8 Ill. Reg. 17910; amended at 14 Ill. Reg. 18083, effective October 18, 1990; amended at 15 Ill. Reg. 3498, effective February 21, 1991; amended at 24 Ill. Reg. 8096, effective May 26, 2000; amended at 24 Ill. Reg. 14763, effective September 25, 2000; amended at 27 Ill. Reg. 830, effective January 3, 2003; amended at 28 Ill. Reg. 11914, effective July 27, 2004.
Amended at 39 Ill. Reg. 14701, effective 10/22/2015.
Amended at 42 Ill. Reg. 23160, effective 11/29/2018.
Amended at 44 Ill. Reg. 265, effective 12/23/2019.
Amended at 46 Ill. Reg. 6759, effective 4/12/2022.
Amended at 47 Ill. Reg. 5793, effective 4/4/2023.
AUTHORITY: Implementing and authorized by Article VIII of the Liquor Control Act of 1934 [235 ILCS 5 ].