Ill. Admin. Code tit. 86, pt. 422 - CANNABIS CULTIVATION PRIVILEGE TAX

  1. § 422.100 - Nature of the Tax
  2. § 422.105 - Definitions
  3. § 422.110 - Tax Imposed
  4. § 422.115 - Returns and Payment of Tax
  5. § 422.120 - Infuser Information Returns and Books and Records
  6. § 422.125 - Registration of Cultivators
  7. § 422.130 - Revocation of Certificate of Registration
  8. § 422.135 - Books and Records
  9. § 422.140 - Invoices Issued by a Cultivator
  10. § 422.145 - Penalties and Interest
  11. § 422.150 - Administration and Enforcement

Notes

Ill. Admin. Code tit. 86, pt. 422
Emergency rules adopted at 44 Ill. Reg. 594, effective 12/27/2019, for a maximum of 180 days. Adopted at 44 Ill. Reg. 10732, effective 6/2/2020. Amended at 47 Ill. Reg. 1444, effective 1/17/2023. Amended at 48 Ill. Reg. 6068, effective 4/2/2024.

AUTHORITY: Implementing the Cannabis Cultivation Privilege Tax Law [410 ILCS 705/Art. 60] and authorized by Section 60-45 of the Cannabis Cultivation Privilege Tax Law.

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