Illinois Administrative Code
Title 86 - REVENUE
Part 450 - CIGARETTE USE TAX ACT
- Section 450.10 - Nature and Rate of Tax
- Section 450.20 - Tax Stamps - Affixed Out of State
- Section 450.30 - Licenses and Permits - Bonds
- Section 450.40 - Reports and Returns
- Section 450.50 - Books and Records; Invoices; Penalties
- Section 450.60 - Unused Stamps - Sale of - Notice to Department - Mutilated Stamps
- Section 450.70 - Cigarettes Used Outside Illinois
- Section 450.80 - Purchase of Cigarettes by Governmental Bodies for Use
- Section 450.90 - Credit for Stamps that Are Damaged, Unused, Destroyed or on Packages Returned to the Manufacturer
- Section 450.100 - Sample Packages of Cigarettes-Stamps or Other Evidence of Tax Collection Affixed
- Section 450.110 - Forfeited Cigarettes and Vending Machines
- Section 450.120 - Claims for Credit or Refund
- Section 450.130 - Protest Procedures
- Section 450.140 - Criminal Investigations
Current through Register Vol. 48, No. 38, September 20, 2024
AUTHORITY: Implementing and authorized by the Cigarette Use Tax Act [35 ILCS 135 ].
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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