Illinois Administrative Code
Title 86 - REVENUE
Part 423 - CANNABIS PURCHASER EXCISE TAX
- Section 423.100 - Nature of the Tax
- Section 423.105 - Definitions
- Section 423.110 - Tax Imposed
- Section 423.115 - Bundling of Taxable and Nontaxable Items; Prohibition; Taxation
- Section 423.120 - Collection of Tax
- Section 423.125 - Tax Collected as Debt Owed the State
- Section 423.130 - Return and Payment of Tax by Cannabis Retailer
- Section 423.135 - Registration of Cannabis Retailers
- Section 423.140 - Revocation of Certificate of Registration
- Section 423.145 - Books and Records
- Section 423.150 - Arrest; Search and Seizure Without a Warrant
- Section 423.155 - Seizure and Forfeiture
- Section 423.160 - Search Warrant; Issuance and Return; Process; Confiscation of Cannabis; Forfeitures
- Section 423.165 - Violations and Penalties; Interest
- Section 423.170 - Cannabis Retailers; Purchase and Possession of Cannabis
- Section 423.175 - Administration and Enforcement
Current through Register Vol. 48, No. 38, September 20, 2024
AUTHORITY: Implementing Article 65 of the Cannabis Regulation and Tax Act (Cannabis Purchaser Excise Tax Law) [410 ILCS 705 ] and authorized by Section 65-50 of the Cannabis Purchaser Excise Tax Law.
Disclaimer: These regulations may not be the most recent version. Illinois may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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