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. 47, No. 52, December 29, 2023
Adopted at 20 Ill. Reg. 10174, effective July 16, 1996; amended at 26 Ill. Reg. 13310, effective August 23, 2002; amended at 34 Ill. Reg. 12972, effective August 19, 2010.
Amended at 40 Ill. Reg. 10954, effective 7/29/2016.
Amended at 43 Ill. Reg. 8923, effective 7/30/2019.
Amended at 44 Ill. Reg. 6079, effective 4/3/2020.
Amended at 46 Ill. Reg. 6603, effective 4/5/2022.
Amended at 47 Ill. Reg. 1488, effective 1/17/2023.
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 ].
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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