Part 450 - CIGARETTE USE TAX ACT

  1. § 450.10 - Nature and Rate of Tax
  2. § 450.20 - Tax Stamps - Affixed Out of State
  3. § 450.30 - Licenses and Permits - Bonds
  4. § 450.40 - Reports and Returns
  5. § 450.50 - Books and Records; Invoices; Penalties
  6. § 450.60 - Unused Stamps - Sale of - Notice to Department - Mutilated Stamps
  7. § 450.70 - Cigarettes Used Outside Illinois
  8. § 450.80 - Purchase of Cigarettes by Governmental Bodies for Use
  9. § 450.90 - Credit for Stamps that Are Damaged, Unused, Destroyed or on Packages Returned to the Manufacturer
  10. § 450.100 - Sample Packages of Cigarettes-Stamps or Other Evidence of Tax Collection Affixed
  11. § 450.110 - Forfeited Cigarettes and Vending Machines
  12. § 450.120 - Claims for Credit or Refund
  13. § 450.130 - Protest Procedures
  14. § 450.140 - Criminal Investigations

Notes

Filed and effective June 17, 1958; codified at 8 Ill. Reg. 13838; amended at 13 Ill. Reg. 10687, effective June 16, 1989; amended at 14 Ill. Reg. 6804, effective April 19, 1990; amended at 15 Ill. Reg. 122, effective December 24, 1990; amended by emergency rulemaking at 23 Ill. Reg. 9546, effective July 29, 1999, for a maximum of 150 days; amended at 23 Ill. Reg. 14753, effective December 8, 1999; amended at 24 Ill. Reg. 9909, effective June 23, 2000; emergency amendment at 24 Ill. Reg. 10759, effective July 6, 2000, for a maximum of 150 days; amended at 24 Ill. Reg. 17800, effective November 28, 2000; amended at 25 Ill. Reg. 937, effective January 8, 2001; emergency amendment at 26 Ill. Reg. 9027, effective June 10, 2002, for a maximum of 150 days; emergency expired November 5, 2002; amended at 27 Ill. Reg. 1647, effective January 15, 2003; emergency amendment at 27 Ill. Reg. 10529, effective July 1, 2003, for a maximum of 150 days; emergency expired November 27, 2003; amended at 28 Ill. Reg. 3911, effective February 13, 2004; amended at 32 Ill. Reg. 17580, effective October 27, 2008.

Amended at 42 Ill. Reg. 23186, effective 11/29/2018. Amended at 43 Ill. Reg. 8915, effective 7/30/2019. Amended at 44 Ill. Reg. 6069, effective 4/3/2020. Amended at 46 Ill. Reg. 6768, effective 4/12/2022.

AUTHORITY: Implementing and authorized by the Cigarette Use Tax Act [35 ILCS 135 ].

State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.