PART450. CIGARETTE USE TAX ACT  


§ 450.10. Nature and Rate of Tax
§ 450.20. Tax Stamps – Affixed Out of State
§ 450.30. Licenses and Permits – Bonds
§ 450.40. Reports and Returns
§ 450.50. Books and Records; Invoices; Penalties
§ 450.60. Unused Stamps – Sale of – Notice to Department – Mutilated Stamps
§ 450.70. Cigarettes Used Outside Illinois
§ 450.80. Purchase of Cigarettes by Governmental Bodies for Use
§ 450.90. Credit for Stamps that Are Damaged, Unused, Destroyed or on Packages Returned to the Manufacturer
§ 450.100. Sample Packages of Cigarettes--Stamps or Other Evidence of Tax Collection Affixed
§ 450.110. Forfeited Cigarettes and Vending Machines
§ 450.120. Claims for Credit or Refund
§ 450.130. Protest Procedures
SOURCE: Filed and effective June 17, 1958; codified at 8 Ill. Reg. 13838; amended at 13 Ill. Reg. 10687, effective June 16, 1989; amended at 14 Ill. Reg. 6804, effective April 19, 1990; amended at 15 Ill. Reg. 122, effective December 24, 1990; amended by emergency rulemaking at 23 Ill. Reg. 9546, effective July 29, 1999, for a maximum of 150 days; amended at 23 Ill. Reg. 14753, effective December 8, 1999; amended at 24 Ill. Reg. 9909, effective June 23, 2000; emergency amendment at 24 Ill. Reg. 10759, effective July 6, 2000, for a maximum of 150 days; amended at 24 Ill. Reg. 17800, effective November 28, 2000; amended at 25 Ill. Reg. 937, effective January 8, 2001; emergency amendment at 26 Ill. Reg. 9027, effective June 10, 2002, for a maximum of 150 days; emergency expired November 5, 2002; amended at 27 Ill. Reg. 1647, effective January 15, 2003; emergency amendment at 27 Ill. Reg. 10529, effective July 1, 2003, for a maximum of 150 days; emergency expired November 27, 2003; amended at 28 Ill. Reg. 3911, effective February 13, 2004; amended at 32 Ill. Reg. 17580, effective October 27, 2008; amended at 42 Ill. Reg. 23186, effective November 29, 2018; amended at 43 Ill. Reg. 8915, effective July 30, 2019; amended at 44 Ill. Reg. 6069, effective April 3, 2020.

Notation

AUTHORITY: Implementing and authorized by the Cigarette Use Tax Act [35 ILCS 135].