Ill. Admin. Code tit. 86, pt. 425 - MUNICIPAL CANNABIS RETAILERS' OCCUPATION TAX
- § 425.100 - Nature of the Tax
- § 425.105 - Definitions
- § 425.110 - Tax Imposed
- § 425.115 - Bundling of Taxable and Nontaxable Items; Prohibition; Taxation
- § 425.120 - Registration of Cannabis Retailers
- § 425.125 - Revocation of Certificate of Registration
- § 425.130 - Return and Payment of Tax by Cannabis Retailers
- § 425.135 - Books and Records
- § 425.140 - Claims and Credit Memoranda
- § 425.145 - Penalties and Interest; Procedures
- § 425.150 - Ordinances and Resolutions Imposing or Discontinuing a Tax
- § 425.155 - Administration and Enforcement
Notes
Repealed at 13 Ill. Reg. 6780, effective April 12, 1989.
AUTHORITY: Implementing the Municipal Cannabis Retailers' Occupation Tax Law [65 ILCS 5/8-11 -23].
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