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Illinois Administrative Code (Last Updated: March 27, 2024) |
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TITLE86. REVENUE |
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PART423. CANNABIS PURCHASER EXCISE TAX |
| § 423.100. Nature of the Tax |
| § 423.105. Definitions |
| § 423.110. Tax Imposed |
| § 423.115. Bundling of Taxable and Nontaxable Items; Prohibition; Taxation |
| § 423.120. Collection of Tax |
| § 423.125. Tax Collected as Debt Owed the State |
| § 423.130. Return and Payment of Tax by Cannabis Retailer |
| § 423.135. Registration of Cannabis Retailers |
| § 423.140. Revocation of Certificate of Registration |
| § 423.145. Books and Records |
| § 423.150. Arrest; Search and Seizure Without a Warrant |
| § 423.155. Seizure and Forfeiture |
| § 423.160. Search Warrant; Issuance and Return; Process; Confiscation of Cannabis; Forfeitures |
| § 423.165. Violations and Penalties; Interest |
| § 423.170. Cannabis Retailers; Purchase and Possession of Cannabis |
| § 423.175. Administration and Enforcement |
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SOURCE: Emergency rule adopted at 44 Ill. Reg. 612, effective December 27, 2019, for a maximum of 180 days; adopted at 44 Ill. Reg. 10751, effective June 2, 2020; amended at 45 Ill. Reg. 4124, effective March 9, 2021; amended at 47 Ill. Reg. 1450, effective January 17, 2023.
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Notation
AUTHORITY: Implementing Article 65 of the Cannabis Regulation and Tax Act (Cannabis Purchaser Excise Tax Law) [410 ILCS 705] and authorized by Section 65-50 of the Cannabis Purchaser Excise Tax Law.