Illinois Administrative Code
Title 86 - REVENUE
Part 425 - MUNICIPAL CANNABIS RETAILERS' OCCUPATION TAX
- Section 425.100 - Nature of the Tax
- Section 425.105 - Definitions
- Section 425.110 - Tax Imposed
- Section 425.115 - Bundling of Taxable and Nontaxable Items; Prohibition; Taxation
- Section 425.120 - Registration of Cannabis Retailers
- Section 425.125 - Revocation of Certificate of Registration
- Section 425.130 - Return and Payment of Tax by Cannabis Retailers
- Section 425.135 - Books and Records
- Section 425.140 - Claims and Credit Memoranda
- Section 425.145 - Penalties and Interest; Procedures
- Section 425.150 - Ordinances and Resolutions Imposing or Discontinuing a Tax
- Section 425.155 - Administration and Enforcement
Current through Register Vol. 48, No. 38, September 20, 2024
AUTHORITY: Implementing the Municipal Cannabis Retailers' Occupation Tax Law [65 ILCS 5/8-11 -23].
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.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
