Illinois Administrative Code
Title 86 - REVENUE
Part 420 - LIQUOR CONTROL ACT
Section 420.60 - Act Does Not Apply
Universal Citation: 86 IL Admin Code ยง 420.60
Current through Register Vol. 48, No. 38, September 20, 2024
The requirements of the Act including the imposition of gallonage taxes, do not apply in the following cases:
a) To denatured alcohol or wood alcohol.
b) To alcohol used in the manufacture of denatured alcohol produced in accordance with Acts of Congress and regulations promulgated thereunder.
c) To any liquid or solid containing one-half of one per cent, or less, of alcohol by volume.
d) To the making of wine, cider or other alcoholic liquor by a person from fruits, vegetables or grains, or the products thereof, by simple fermentation and without distillation, if it is made solely for the use of the maker, his family and his guests.
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