Part 440 - CIGARETTE TAX ACT

  1. § 440.10 - Nature and Rate of Tax
  2. § 440.20 - Tax - How Paid
  3. § 440.30 - Tax - Who Liable For
  4. § 440.40 - Design
  5. § 440.50 - Tax Stamps - When and By Whom Affixed: License or Permit Required
  6. § 440.60 - Tax Stamps - How Affixed
  7. § 440.70 - Tax Stamps - Affixed Out of State
  8. § 440.75 - Cigarette Package Sizes; Sale of Individual or Loose Cigarettes Prohibited; Penalties
  9. § 440.80 - Transporter Permits
  10. § 440.90 - Tax Stamps - Purchase of: Cost: Discount
  11. § 440.100 - Returns Required: When Filed
  12. § 440.110 - Books and Records; Invoices; Penalties
  13. § 440.120 - Unused Stamps: Sale of: Notice to Department
  14. § 440.130 - Mutilated Stamps
  15. § 440.140 - Tax Meters (Repealed)
  16. § 440.150 - Tax Meter Machine Settings (Repealed)
  17. § 440.160 - Vending Machines
  18. § 440.170 - Sales Out of Illinois
  19. § 440.180 - Sales to Governmental Bodies
  20. § 440.190 - Sample Packages of Cigarettes: Stamps or Other Evidence of Tax Payment Affixed
  21. § 440.200 - Credit for Stamps that Are Damaged, Unused, Destroyed or on Packages Returned to the Manufacturer
  22. § 440.210 - Sale of Forfeited Cigarettes and Vending Machines
  23. § 440.220 - Tax-Free Sales of Cigarettes for Use Aboard Ships Operating in Foreign Commerce Outside The Continental Limits of the United States
  24. § 440.230 - Claims for Credit or Refund
  25. § 440.240 - Protest Procedures
  26. § 440.250 - Criminal Investigations

Notes

Filed and effective June 17, 1958; amended at 6 Ill. Reg. 2831 and 2834, effective March 3, 1982; codified at 8 Ill. Reg. 17912; amended at 13 Ill. Reg. 10678, effective June 16, 1989; amended at 14 Ill. Reg. 6794, effective April 19, 1990; amended at 15 Ill. Reg. 117, effective December 24, 1990; emergency amendment at 23 Ill. Reg. 9541, effective July 29, 1999, for a maximum of 150 days; amended at 23 Ill. Reg. 14748, effective December 8, 1999; amended at 24 Ill. Reg. 9903, effective June 23, 2000; emergency amendment at 24 Ill. Reg. 10752, effective July 6, 2000, for a maximum of 150 days; amended at 24 Ill. Reg. 17793, effective November 28, 2000; amended at 25 Ill. Reg. 933, effective January 8, 2001; emergency amendment at 26 Ill. Reg. 9021, effective June 10, 2002, for a maximum of 150 days; emergency expired November 5, 2002; amended at 27 Ill. Reg. 1618, effective January 15, 2003; emergency amendment at 27 Ill. Reg. 10524, effective July 1, 2003, for a maximum of 150 days; emergency expired November 27, 2003; amended at 28 Ill. Reg. 3906, effective February 13, 2004; amended at 32 Ill. Reg. 17575, effective October 27, 2008.

Amended at 39 Ill. Reg. 14719, effective 10/22/2015. Amended at 42 Ill. Reg. 23174, effective 11/29/2018. Amended at 43 Ill. Reg. 8898, effective 7/30/2019. Amended at 44 Ill. Reg. 6061, effective 4/3/2020. Amended at 46 Ill. Reg. 6763, effective 4/12/2022.

AUTHORITY: Implementing and authorized by the Cigarette Tax Act [35 ILCS 130 ].

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