Ill. Admin. Code tit. 86, Part 660 - TOBACCO PRODUCTS TAX ACT OF 1995

  1. § 660.5 - Nature and Rate of Tobacco Products Tax
  2. § 660.10 - General Definitions
  3. § 660.15 - Distributor Licenses
  4. § 660.16 - Retailer Licenses
  5. § 660.18 - Stamping Distributors; Purchasing Tax Stamps; Affixing Tax Stamps to Packages of Little Cigars
  6. § 660.19 - Electronic Cigarettes
  7. § 660.20 - Returns
  8. § 660.24 - Books and Records; Invoices - Retailers
  9. § 660.25 - Books and Records; Invoices - Distributors
  10. § 660.26 - Invoices Relating to Packages of Little Cigars
  11. § 660.27 - Manufacturers - Sale of Little Cigars
  12. § 660.28 - Retailers - Purchase and Possession of Tobacco Products
  13. § 660.29 - Wholesalers - Possession of Little Cigars
  14. § 660.30 - Exempt Sales
  15. § 660.35 - Claims for Credit
  16. § 660.40 - Credit for Stamps that Are Damaged, Unused, Destroyed or Affixed to Packages of Little Cigars Returned to the Manufacturer
  17. § 660.45 - License Actions: Revocations, Cancellations and Suspensions
  18. § 660.50 - Penalties, Interest and Procedures
  19. § 660.55 - Incorporation by Reference

Notes

Ill. Admin. Code tit. 86, Part 660

Adopted at 20 Ill. Reg. 10174, effective July 16, 1996; amended at 26 Ill. Reg. 13310, effective August 23, 2002; amended at 34 Ill. Reg. 12972, effective August 19, 2010.

 Amended at 40 Ill. Reg. 10954, effective 7/29/2016. Amended at 43 Ill. Reg. 8923, effective 7/30/2019. Amended at 44 Ill. Reg. 6079, effective 4/3/2020. Amended at 46 Ill. Reg. 6603, effective 4/5/2022. Amended at 47 Ill. Reg. 1488, effective 1/17/2023.

AUTHORITY: Implementing the Tobacco Products Tax Act of 1995 [35 ILCS 143/Art. 10] and authorized by Section 2505-795 of the Civil Administrative Code of Illinois [20 ILCS 2505 ].

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