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Tax Library
IL
Illinois Administrative code
Title 86
Chapter I
Part 450

Cigarette Use Tax Act

Part 450 - Cigarette Use Tax ActPart 450 - Cigarette Use Tax Act

Part 445 - Tobacco Product Manufacturers' Escrow Act Part 455 - Cigarette Use Tax Act – Hearings (repealed)

Section 450.10 - Nature and Rate of Tax Section 450.20 - Tax Stamps – Affixed Out of State Section 450.30 - Licenses and Permits – Bonds Section 450.40 - Reports and Returns Section 450.50 - Books and Records; Invoices; Penalties Section 450.60 - Unused Stamps – Sale of – Notice to Department – Mutilated Stamps Section 450.70 - Cigarettes Used Outside Illinois Section 450.80 - Purchase of Cigarettes by Governmental Bodies for Use Section 450.90 - Credit for Stamps That Are Damaged, Unused, Destroyed or on Packages Returned to the Manufacturer Section 450.100 - Sample Packages of Cigarettes--stamps or Other Evidence of Tax Collection Affixed Section 450.110 - Forfeited Cigarettes and Vending Machines Section 450.120 - Claims for Credit or Refund Section 450.130 - Protest Procedures Section 450.140 - Criminal Investigations

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