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Tax Library
IL
Illinois Administrative code
Title 86
Chapter I
Part 422

Cannabis Cultivation Privilege Tax

Part 422 - Cannabis Cultivation Privilege TaxPart 422 - Cannabis Cultivation Privilege Tax

Part 420 - Liquor Control Act Part 423 - Cannabis Purchaser Excise Tax

Section 422.100 - Nature of the Tax Section 422.105 - Definitions Section 422.110 - Tax Imposed Section 422.115 - Returns and Payment of Tax Section 422.120 - Infuser Information Returns and Books and Records Section 422.125 - Registration of Cultivators Section 422.130 - Revocation of Certificate of Registration Section 422.135 - Books and Records Section 422.140 - Invoices Issued by a Cultivator Section 422.145 - Penalties and Interest Section 422.150 - Administration and Enforcement

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