Illinois Administrative Code
Title 86 - REVENUE
Part 450 - CIGARETTE USE TAX ACT
Section 450.20 - Tax Stamps - Affixed Out of State
Universal Citation: 86 IL Admin Code ยง 450.20
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.
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