Ill. Admin. Code tit. 86, § 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.

Notes

Ill. Admin. Code tit. 86, § 450.60
Amended at 42 Ill. Reg. 23186, effective 11/29/2018

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