Illinois Administrative Code
Title 86 - REVENUE
Part 440 - CIGARETTE TAX ACT
Section 440.190 - Sample Packages of Cigarettes: Stamps or Other Evidence of Tax Payment Affixed
Universal Citation: 86 IL Admin Code ยง 440.190
Current through Register Vol. 48, No. 12, March 22, 2024
Sample packages of cigarettes may not be distributed in this State without Illinois cigarette tax stamps of the proper denominations being affixed, or without evidence imprinted underneath the sealed transparent wrapper of the original package of such cigarettes showing that the tax has been paid. The package containing said sample packages shall not be destroyed until all sample cigarettes therein have been dispensed.
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