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Tax Library
IL
Illinois Administrative code
Title 86
Chapter I
Part 424

County Cannabis Retailers' Occupation Tax

Part 424 - County Cannabis Retailers' Occupation TaxPart 424 - County Cannabis Retailers' Occupation Tax

Part 423 - Cannabis Purchaser Excise Tax Part 425 - Municipal Cannabis Retailers' Occupation Tax

Section 424.100 - Nature of the Tax Section 424.105 - Definitions Section 424.110 - Tax Imposed Section 424.115 - Bundling of Taxable and Nontaxable Items; Prohibition; Taxation Section 424.120 - Registration of Cannabis Retailers Section 424.125 - Revocation of Certificate of Registration Section 424.130 - Return and Payment of Tax by Cannabis Retailers Section 424.135 - Books and Records Section 424.140 - Claims and Credit Memoranda Section 424.145 - Penalties and Interest; Procedures Section 424.150 - Ordinances and Resolutions Imposing or Discontinuing a Tax Section 424.155 - Administration and Enforcement

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