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 § 440.140 - Tax Meters (Repealed)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 § 440.150 - Tax Meter Machine Settings (Repealed)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

Current through Register Vol. 45, No. 40, October 1, 2021

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 October 22, 2015. Amended at 42 Ill. Reg. 23174, effective November 29, 2018. Amended at 43 Ill. Reg. 8898, effective July 30, 2019. Amended at 44 Ill. Reg. 6061, effective April 3, 2020.

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

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