Illinois Administrative Code
Title 86 - REVENUE
Part 660 - TOBACCO PRODUCTS TAX ACT OF 1995
- Section 660.5 - Nature and Rate of Tobacco Products Tax
- Section 660.10 - General Definitions
- Section 660.15 - Distributor Licenses
- Section 660.16 - Retailer Licenses
- Section 660.18 - Stamping Distributors; Purchasing Tax Stamps; Affixing Tax Stamps to Packages of Little Cigars
- Section 660.19 - Electronic Cigarettes
- Section 660.20 - Returns
- Section 660.24 - Books and Records; Invoices - Retailers
- Section 660.25 - Books and Records; Invoices - Distributors
- Section 660.26 - Invoices Relating to Packages of Little Cigars
- Section 660.27 - Manufacturers - Sale of Little Cigars
- Section 660.28 - Retailers - Purchase and Possession of Tobacco Products
- Section 660.29 - Wholesalers - Possession of Little Cigars
- Section 660.30 - Exempt Sales
- Section 660.35 - Claims for Credit
- Section 660.40 - Credit for Stamps that Are Damaged, Unused, Destroyed or Affixed to Packages of Little Cigars Returned to the Manufacturer
- Section 660.45 - License Actions: Revocations, Cancellations and Suspensions
- Section 660.50 - Penalties, Interest and Procedures
- Section 660.55 - Incorporation by Reference
Current through Register Vol. 48, No. 38, September 20, 2024
AUTHORITY: Implementing the Tobacco Products Tax Act of 1995 [35 ILCS 143/Art. 10] and authorized by Section 2505-795 of the Civil Administrative Code of Illinois [20 ILCS 2505 ].
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