Illinois · Regulations
Part 450 — CIGARETTE USE TAX ACT
11 sections
11 sections
- 86 Ill. Adm. Code 450.10Nature and Rate of Tax
- 86 Ill. Adm. Code 450.20Tax Stamps – Affixed Out of State
- 86 Ill. Adm. Code 450.60Unused Stamps – Sale of – Notice to Department – Mutilated Stamps
- 86 Ill. Adm. Code 450.70Cigarettes Used Outside Illinois
- 86 Ill. Adm. Code 450.80Purchase of Cigarettes by Governmental Bodies for Use
- 86 Ill. Adm. Code 450.90Credit for Stamps that Are Damaged, Unused, Destroyed or on Packages Returned to the Manufacturer
- 86 Ill. Adm. Code 450.100Sample Packages of Cigarettes--Stamps or Other Evidence of Tax Collection Affixed
- 86 Ill. Adm. Code 450.110Forfeited Cigarettes and Vending Machines
- 86 Ill. Adm. Code 450.120Claims for Credit or Refund
- 86 Ill. Adm. Code 450.130Protest Procedures
- 86 Ill. Adm. Code 450.140Criminal Investigations