PART660. TOBACCO PRODUCTS TAX ACT OF 1995  


§ 660.5. Nature and Rate of Tobacco Products Tax
§ 660.10. General Definitions
§ 660.15. Distributor Licenses
§ 660.16. Retailer Licenses
§ 660.18. Stamping Distributors; Purchasing Tax Stamps; Affixing Tax Stamps to Packages of Little Cigars
§ 660.19. Electronic Cigarettes
§ 660.20. Returns
§ 660.24. Books and Records; Invoices – Retailers
§ 660.25. Books and Records; Invoices - Distributors
§ 660.26. Invoices Relating to Packages of Little Cigars
§ 660.27. Manufacturers – Sale of Little Cigars
§ 660.28. Retailers – Purchase and Possession of Tobacco Products
§ 660.29. Wholesalers – Possession of Little Cigars
§ 660.30. Exempt Sales
§ 660.35. Claims for Credit
§ 660.40. Credit for Stamps that Are Damaged, Unused, Destroyed or Affixed to Packages of Little Cigars Returned to the Manufacturer
§ 660.45. License Actions: Revocations, Cancellations and Suspensions
§ 660.50. Penalties, Interest and Procedures
§ 660.55. Incorporation by Reference
SOURCE: Adopted at 20 Ill. Reg. 10174, effective July 16, 1996; amended at 26 Ill. Reg. 13310, effective August 23, 2002; amended at 34 Ill. Reg. 12972, effective August 19, 2010; amended at 40 Ill. Reg. 10954, effective July 29, 2016; amended at 43 Ill. Reg. 8923, effective July 30, 2019; amended at 44 Ill. Reg. 6079, effective April 3, 2020.

Notation

AUTHORITY: Implementing the Tobacco Products Tax Act of 1995 [35 ILCS 143/Art. 10] and authorized by Section 2505-795 of the Civil Administrative Code of Illinois [20 ILCS 2505].