Illinois Administrative Code
Title 86 - REVENUE
Part 450 - CIGARETTE USE TAX ACT
Section 450.60 - Unused Stamps - Sale of - Notice to Department - Mutilated Stamps
Universal Citation: 86 IL Admin Code ยง 450.60
Current through Register Vol. 48, No. 38, September 20, 2024
The provisions of 86 Ill. Adm. Code 440.120, 440.130 and 440.140 (Cigarette Tax Act rules) apply when the distributor who is involved holds a permit or is licensed under the Act, as distinguished from being a licensee or permit holder under the Cigarette Tax Act.
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