TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 440 CIGARETTE TAX ACT
SECTION 440.60 TAX STAMPS HOW AFFIXED
Section 440.60 Tax Stamps – How Affixed
a) Adhesive tax stamps furnished and sold by the Department must be physically "affixed" to original packages of cigarettes.
b) Adhesive tax stamps shall be securely attached to each original package of cigarettes so as to be clearly visible. If the cigarettes are sold through vending machines the stamps shall be affixed so that if any packages are visible in the machine, the stamps affixed thereto shall also be visible.
c) If original packages of cigarettes are wrapped in some substance to which stamps do not readily adhere, such substance must be roughened or treated to assure the proper adherence of stamps.
(Source: Amended at 27 Ill. Reg. 1618, effective January 15, 2003)