Illinois Administrative Code (Last Updated: March 27, 2024) |
TITLE86. REVENUE |
PART424. COUNTY CANNABIS RETAILERS' OCCUPATION TAX |
§ 424.100. Nature of the Tax |
§ 424.105. Definitions |
§ 424.110. Tax Imposed |
§ 424.115. Bundling of Taxable and Nontaxable Items; Prohibition; Taxation |
§ 424.120. Registration of Cannabis Retailers |
§ 424.125. Revocation of Certificate of Registration |
§ 424.130. Return and Payment of Tax by Cannabis Retailers |
§ 424.135. Books and Records |
§ 424.140. Claims and Credit Memoranda |
§ 423.145. Penalties and Interest; Procedures |
§ 424.150. Ordinances and Resolutions Imposing or Discontinuing a Tax |
§ 424.155. Administration and Enforcement |
SOURCE: Adopted at 44 Ill. Reg. 10778, effective June 2, 2020.
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Notation
AUTHORITY: Implementing the County Cannabis Retailers' Occupation Tax Law [55 ILCS 5/5-1006.8].