Illinois Administrative Code
Title 86 - REVENUE
Part 440 - CIGARETTE TAX ACT
Section 440.130 - Mutilated Stamps
Universal Citation: 86 IL Admin Code ยง 440.130
Current through Register Vol. 48, No. 12, March 22, 2024
Where stamps have become mutilated or otherwise unfit for use, distributors shall file a claim with the Department, and if an investigation discloses that the stamps have not evidenced a taxable transaction, a credit will be issued.
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