PART440. CIGARETTE TAX ACT  


§ 440.10. Nature and Rate of Tax
§ 440.20. Tax – How Paid
§ 440.30. Tax - Who Liable For
§ 440.40. Design
§ 440.50. Tax Stamps - When and By Whom Affixed: License or Permit Required
§ 440.60. Tax Stamps – How Affixed
§ 440.70. Tax Stamps – Affixed Out of State
§ 440.75. Cigarette Package Sizes; Sale of Individual or Loose Cigarettes Prohibited; Penalties
§ 440.80. Transporter Permits
§ 440.90. Tax Stamps - Purchase of: Cost: Discount
§ 440.100. Returns Required: When Filed
§ 440.110. Books and Records; Invoices; Penalties
§ 440.120. Unused Stamps: Sale of: Notice to Department
§ 440.130. Mutilated Stamps
§ 440.140. Tax Meters [Repealed]
§ 440.150. Tax Meter Machine Settings [Repealed]
§ 440.160. Vending Machines
§ 440.170. Sales Out of Illinois
§ 440.180. Sales to Governmental Bodies
§ 440.190. Sample Packages of Cigarettes: Stamps or Other Evidence of Tax Payment Affixed
§ 440.200. Credit for Stamps that Are Damaged, Unused, Destroyed or on Packages Returned to the Manufacturer
§ 440.210. Sale of Forfeited Cigarettes and Vending Machines
§ 440.220. Tax-Free Sales of Cigarettes for Use Aboard Ships Operating in Foreign Commerce Outside The Continental Limits of the United States
§ 440.230. Claims for Credit or Refund
§ 440.240. Protest Procedures
SOURCE: Filed and effective June 17, 1958; amended at 6 Ill. Reg. 2831 and 2834, effective March 3, 1982; codified at 8 Ill. Reg. 17912; amended at 13 Ill. Reg. 10678, effective June 16, 1989; amended at 14 Ill. Reg. 6794, effective April 19, 1990; amended at 15 Ill. Reg. 117, effective December 24, 1990; emergency amendment at 23 Ill. Reg. 9541, effective July 29, 1999, for a maximum of 150 days; amended at 23 Ill. Reg. 14748, effective December 8, 1999; amended at 24 Ill. Reg. 9903, effective June 23, 2000; emergency amendment at 24 Ill. Reg. 10752, effective July 6, 2000, for a maximum of 150 days; amended at 24 Ill. Reg. 17793, effective November 28, 2000; amended at 25 Ill. Reg. 933, effective January 8, 2001; emergency amendment at 26 Ill. Reg. 9021, effective June 10, 2002, for a maximum of 150 days; emergency expired November 5, 2002; amended at 27 Ill. Reg. 1618, effective January 15, 2003; emergency amendment at 27 Ill. Reg. 10524, effective July 1, 2003, for a maximum of 150 days; emergency expired November 27, 2003; amended at 28 Ill. Reg. 3906, effective February 13, 2004; amended at 32 Ill. Reg. 17575, effective October 27, 2008; amended at 39 Ill. Reg. 14719, effective October 22, 2015; amended at 42 Ill. Reg. 23174, effective November 29, 2018; amended at 43 Ill. Reg. 8898, effective July 30, 2019; amended at 44 Ill. Reg. 6061, effective April 3, 2020.

Notation

AUTHORITY: Implementing and authorized by the Cigarette Tax Act [35 ILCS 130].