 |
Illinois Administrative Code (Last Updated: March 27, 2024) |
 |
TITLE86. REVENUE |
|
|
PART425. MUNICIPAL CANNABIS RETAILERS' OCCUPATION TAX |
| § 425.100. Nature of the Tax |
| § 425.105. Definitions |
| § 425.110. Tax Imposed |
| § 425.115. Bundling of Taxable and Nontaxable Items; Prohibition; Taxation |
| § 425.120. Registration of Cannabis Retailers |
| § 425.125. Revocation of Certificate of Registration |
| § 425.130. Return and Payment of Tax by Cannabis Retailers |
| § 425.135. Books and Records |
| § 425.140. Claims and Credit Memoranda |
| § 425.145. Penalties and Interest; Procedures |
| § 425.150. Ordinances and Resolutions Imposing or Discontinuing a Tax |
| § 425.155. Administration and Enforcement |
|
SOURCE: Adopted at 44 Ill. Reg. 10790, effective June 2, 2020.
|
Notation
AUTHORITY: Implementing the Municipal Cannabis Retailers' Occupation Tax Law [65 ILCS 5/8-11-23].