Illinois Administrative Code
Title 86 - REVENUE
Part 440 - CIGARETTE TAX ACT
Section 440.70 - Tax Stamps - Affixed Out of State
Universal Citation: 86 IL Admin Code ยง 440.70
Current through Register Vol. 48, No. 38, September 20, 2024
Nothing in the Act prevents any licensed distributor engaged in the sale of cigarettes in this State, who purchases such cigarettes outside this State and brings or causes the same to be brought within this State for sale or other disposition, from affixing proper tax stamps to original packages of cigarettes before such cigarettes are brought within the State.
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.
