TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 440 CIGARETTE TAX ACT
SECTION 440.130 MUTILATED STAMPS
Section 440.130 Mutilated Stamps
Where stamps have become mutilated or otherwise unfit for use, distributors shall file a claim with the Department, and if an investigation discloses that the stamps have not evidenced a taxable transaction, a credit will be issued.
(Source: Amended at 27 Ill. Reg. 1618, effective January 15, 2003)