Illinois · Regulations
Part 425 — MUNICIPAL CANNABIS RETAILERS' OCCUPATION TAX
12 sections
12 sections
- 86 Ill. Adm. Code 425.100Nature of the Tax
- 86 Ill. Adm. Code 425.105Definitions
- 86 Ill. Adm. Code 425.110Tax Imposed
- 86 Ill. Adm. Code 425.115Bundling of Taxable and Nontaxable Items; Prohibition; Taxation
- 86 Ill. Adm. Code 425.120Registration of Cannabis Retailers
- 86 Ill. Adm. Code 425.125Revocation of Certificate of Registration
- 86 Ill. Adm. Code 425.130Return and Payment of Tax by Cannabis Retailers
- 86 Ill. Adm. Code 425.135Books and Records
- 86 Ill. Adm. Code 425.140Claims and Credit Memoranda
- 86 Ill. Adm. Code 425.145Penalties and Interest; Procedures
- 86 Ill. Adm. Code 425.150Ordinances and Resolutions Imposing or Discontinuing a Tax
- 86 Ill. Adm. Code 425.155Administration and Enforcement