Cigarette Tax Act
Section 440.10 - Nature and Rate of TaxSection 440.20 - Tax – How PaidSection 440.30 - Tax - Who Liable forSection 440.40 - DesignSection 440.50 - Tax Stamps - When and by Whom Affixed: License or Permit RequiredSection 440.60 - Tax Stamps – How AffixedSection 440.70 - Tax Stamps – Affixed Out of StateSection 440.75 - Cigarette Package Sizes; Sale of Individual or Loose Cigarettes Prohibited; PenaltiesSection 440.80 - Transporter PermitsSection 440.90 - Tax Stamps - Purchase Of: Cost: DiscountSection 440.100 - Returns Required: When FiledSection 440.110 - Books and Records; Invoices; PenaltiesSection 440.120 - Unused Stamps: Sale Of: Notice to DepartmentSection 440.130 - Mutilated StampsSection 440.140 - Tax Meters (repealed)Section 440.150 - Tax Meter Machine Settings (repealed)Section 440.160 - Vending MachinesSection 440.170 - Sales Out of IllinoisSection 440.180 - Sales to Governmental BodiesSection 440.190 - Sample Packages of Cigarettes: Stamps or Other Evidence of Tax Payment AffixedSection 440.200 - Credit for Stamps That Are Damaged, Unused, Destroyed or on Packages Returned to the ManufacturerSection 440.210 - Sale of Forfeited Cigarettes and Vending MachinesSection 440.220 - Tax-free Sales of Cigarettes for Use Aboard Ships Operating in Foreign Commerce Outside the Continental Limits of the United StatesSection 440.230 - Claims for Credit or RefundSection 440.240 - Protest ProceduresSection 440.250 - Criminal Investigations