PART429. MEDICAL CANNABIS CULTIVATION PRIVILEGE TAX LAW  


§ 429.105. Definitions
§ 429.110. Nature and Rate of Tax
§ 429.115. Registration
§ 429.120. Revocation of Certificate of Registration
§ 429.125. Returns
§ 429.130. Claims and Credit Memoranda
§ 429.135. Books and Records
§ 429.140. Penalties and Interest
§ 429.145. Department's Authority to Administer the Law
SOURCE: Adopted at 38 Ill. Reg. 17084, effective July 25, 2014; emergency amendment at 40 Ill. Reg. 3305, effective February 3, 2016, for a maximum of 150 days; amended at 40 Ill. Reg. 9222, effective June 24, 2016; amended at 44 Ill. Reg. 10802, effective June 2, 2020.

Notation

AUTHORITY: Implementing the Medical Cannabis Cultivation Privilege Tax Law [410 ILCS 130/190 through 215] and authorized by Section 215 of the Medical Cannabis Cultivation Privilege Tax Law [410 ILCS 130].