Ill. Admin. Code tit. 86, pt. 424 - COUNTY CANNABIS RETAILERS' OCCUPATION TAX
- § 424.100 - Nature of the Tax
- § 424.105 - Definitions
- § 424.110 - Tax Imposed
- § 424.115 - Bundling of Taxable and Nontaxable Items; Prohibition; Taxation
- § 424.120 - Registration of Cannabis Retailers
- § 424.125 - Revocation of Certificate of Registration
- § 424.130 - Return and Payment of Tax by Cannabis Retailers
- § 424.135 - Books and Records
- § 424.140 - Claims and Credit Memoranda
- § 424.145 - Penalties and Interest; Procedures
- § 424.150 - Ordinances and Resolutions Imposing or Discontinuing a Tax
- § 424.155 - Administration and Enforcement
Notes
AUTHORITY: Implementing the County Cannabis Retailers' Occupation Tax Law [55 ILCS 5/5-1006.8].
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