Illinois Administrative Code
Title 86 - REVENUE
Part 440 - CIGARETTE TAX ACT
- Section 440.10 - Nature and Rate of Tax
- Section 440.20 - Tax - How Paid
- Section 440.30 - Tax - Who Liable For
- Section 440.40 - Design
- Section 440.50 - Tax Stamps - When and By Whom Affixed: License or Permit Required
- Section 440.60 - Tax Stamps - How Affixed
- Section 440.70 - Tax Stamps - Affixed Out of State
- Section 440.75 - Cigarette Package Sizes; Sale of Individual or Loose Cigarettes Prohibited; Penalties
- Section 440.80 - Transporter Permits
- Section 440.90 - Tax Stamps - Purchase of: Cost: Discount
- Section 440.100 - Returns Required: When Filed
- Section 440.110 - Books and Records; Invoices; Penalties
- Section 440.120 - Unused Stamps: Sale of: Notice to Department
- Section 440.130 - Mutilated Stamps
- Section 440.140 - Tax Meters (Repealed)
- Section 440.150 - Tax Meter Machine Settings (Repealed)
- Section 440.160 - Vending Machines
- Section 440.170 - Sales Out of Illinois
- Section 440.180 - Sales to Governmental Bodies
- Section 440.190 - Sample Packages of Cigarettes: Stamps or Other Evidence of Tax Payment Affixed
- Section 440.200 - Credit for Stamps that Are Damaged, Unused, Destroyed or on Packages Returned to the Manufacturer
- Section 440.210 - Sale of Forfeited Cigarettes and Vending Machines
- Section 440.220 - Tax-Free Sales of Cigarettes for Use Aboard Ships Operating in Foreign Commerce Outside The Continental Limits of the United States
- Section 440.230 - Claims for Credit or Refund
- Section 440.240 - Protest Procedures
- Section 440.250 - Criminal Investigations
Current through Register Vol. 48, No. 38, September 20, 2024
AUTHORITY: Implementing and authorized by the Cigarette Tax Act [35 ILCS 130 ].
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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