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- Section 440.140 - Tax Meters (Repealed)
- Section 440.150 - Tax Meter Machine Settings (Repealed)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
Filed and effective June 17, 1958; amended at 6 Ill. Reg. 2831 and 2834, effective March 3, 1982; codified at 8 Ill. Reg. 17912; amended at 13 Ill. Reg. 10678, effective June 16, 1989; amended at 14 Ill. Reg. 6794, effective April 19, 1990; amended at 15 Ill. Reg. 117, effective December 24, 1990; emergency amendment at 23 Ill. Reg. 9541, effective July 29, 1999, for a maximum of 150 days; amended at 23 Ill. Reg. 14748, effective December 8, 1999; amended at 24 Ill. Reg. 9903, effective June 23, 2000; emergency amendment at 24 Ill. Reg. 10752, effective July 6, 2000, for a maximum of 150 days; amended at 24 Ill. Reg. 17793, effective November 28, 2000; amended at 25 Ill. Reg. 933, effective January 8, 2001; emergency amendment at 26 Ill. Reg. 9021, effective June 10, 2002, for a maximum of 150 days; emergency expired November 5, 2002; amended at 27 Ill. Reg. 1618, effective January 15, 2003; emergency amendment at 27 Ill. Reg. 10524, effective July 1, 2003, for a maximum of 150 days; emergency expired November 27, 2003; amended at 28 Ill. Reg. 3906, effective February 13, 2004; amended at 32 Ill. Reg. 17575, effective October 27, 2008.
Amended at 39 Ill. Reg. 14719, effective 10/22/2015.
Amended at 42 Ill. Reg. 23174, effective 11/29/2018.
Amended at 43 Ill. Reg. 8898, effective 7/30/2019.
Amended at 44 Ill. Reg. 6061, effective 4/3/2020.
Amended at 46 Ill. Reg. 6763, effective 4/12/2022.
Amended at 47 Ill. Reg. 5800, effective 4/4/2023.
AUTHORITY: Implementing and authorized by the Cigarette Tax Act [35 ILCS 130 ].
