§ 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; amended at 46 Ill. Reg. 6603, effective April 5, 2022; amended at 47 Ill. Reg. 1488, effective January 17, 2023.