Unused Stamps – Sale of – Notice to Department – Mutilated Stamps

Section 450 Section 450.60  Unused Stamps – Sale of – Notice to Department – Mutilated Stamps The provisions of 86 Ill. Adm. Code 440.120, 440.130 and 440.140 (Cigarette Tax Act rules) apply when the distributor who is involved holds a permit or is licensed under the Act, as distinguished from being a licensee or permit holder under the Cigarette Tax Act.