Ill. Admin. Code tit. 86, pt. 423 - CANNABIS PURCHASER EXCISE TAX
- § 423.100 - Nature of the Tax
- § 423.105 - Definitions
- § 423.110 - Tax Imposed
- § 423.115 - Bundling of Taxable and Nontaxable Items; Prohibition; Taxation
- § 423.120 - Collection of Tax
- § 423.125 - Tax Collected as Debt Owed the State
- § 423.130 - Return and Payment of Tax by Cannabis Retailer
- § 423.135 - Registration of Cannabis Retailers
- § 423.140 - Revocation of Certificate of Registration
- § 423.145 - Books and Records
- § 423.150 - Arrest; Search and Seizure Without a Warrant
- § 423.155 - Seizure and Forfeiture
- § 423.160 - Search Warrant; Issuance and Return; Process; Confiscation of Cannabis; Forfeitures
- § 423.165 - Violations and Penalties; Interest
- § 423.170 - Cannabis Retailers; Purchase and Possession of Cannabis
- § 423.175 - Administration and Enforcement
Notes
AUTHORITY: Implementing Article 65 of the Cannabis Regulation and Tax Act (Cannabis Purchaser Excise Tax Law) [410 ILCS 705 ] and authorized by Section 65-50 of the Cannabis Purchaser Excise Tax Law.
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