Illinois · Regulations
Part 440 — CIGARETTE TAX ACT
22 sections
22 sections
- 86 Ill. Adm. Code 440.10Nature and Rate of Tax
- 86 Ill. Adm. Code 440.20Tax – How Paid
- 86 Ill. Adm. Code 440.30Tax - Who Liable For
- 86 Ill. Adm. Code 440.40Design
- 86 Ill. Adm. Code 440.50Tax Stamps - When and By Whom Affixed: License or Permit Required
- 86 Ill. Adm. Code 440.60Tax Stamps – How Affixed
- 86 Ill. Adm. Code 440.70Tax Stamps – Affixed Out of State
- 86 Ill. Adm. Code 440.75Cigarette Package Sizes; Sale of Individual or Loose Cigarettes Prohibited; Penalties
- 86 Ill. Adm. Code 440.80Transporter Permits
- 86 Ill. Adm. Code 440.90Tax Stamps - Purchase of: Cost: Discount
- 86 Ill. Adm. Code 440.120Unused Stamps: Sale of: Notice to Department
- 86 Ill. Adm. Code 440.130Mutilated Stamps
- 86 Ill. Adm. Code 440.140Tax Meters (Repealed)
- 86 Ill. Adm. Code 440.150Tax Meter Machine Settings (Repealed)
- 86 Ill. Adm. Code 440.160Vending Machines
- 86 Ill. Adm. Code 440.170Sales Out of Illinois
- 86 Ill. Adm. Code 440.180Sales to Governmental Bodies
- 86 Ill. Adm. Code 440.190Sample Packages of Cigarettes: Stamps or Other Evidence of Tax Payment Affixed
- 86 Ill. Adm. Code 440.200Credit for Stamps that Are Damaged, Unused, Destroyed or on Packages Returned to the Manufacturer
- 86 Ill. Adm. Code 440.210Sale of Forfeited Cigarettes and Vending Machines
- 86 Ill. Adm. Code 440.220Tax-Free Sales of Cigarettes for Use Aboard Ships Operating in Foreign Commerce Outside The Continental Limits of the United States
- 86 Ill. Adm. Code 440.230Claims for Credit or Refund