TITLE 86: REVENUE CHAPTER I: DEPARTMENT OF REVENUE PART 450 CIGARETTE USE TAX ACT The General Assembly's Illinois Administrative Code database includes only those rulemakings that have been permanently adopted. This menu will point out the Sections on which an emergency rule (valid for a maximum of 150 days, usually until replaced by a permanent rulemaking) exists. The emergency rulemaking is linked through the notation that follows the Section heading in the menu. Section 450.10 Nature and Rate of Tax Section 450.20 Tax Stamps – Affixed Out of State Section 450.30 Licenses and Permits – Bonds Section 450.40 Reports and Returns Section 450.50 Books and Records Section 450.60 Unused Stamps and Meter Units – Sale of – Notice to Department – Mutilated Stamps – Tax Meter Machine Settings Section 450.70 Cigarettes Used Outside Illinois Section 450.80 Purchase of Cigarettes by Governmental Bodies for Use Section 450.90 Credit for Stamps that Are Damaged, Unused, Destroyed or on Packages Returned to the Manufacturer Section 450.100 Sample Packages of Cigarettes--Stamps or Other Evidence of Tax Collection Affixed Section 450.110 Sale of Forfeited Cigarettes and Vending Machines Section 450.120 Claims for Credit or Refund Section 450.130 Protest Procedures

AUTHORITY: Implementing and authorized by the Cigarette Use Tax Act [35 ILCS 135].

SOURCE: Filed and effective June 17, 1958; codified at 8 Ill. Reg. 13838; amended at 13 Ill. Reg. 10687, effective June 16, 1989; amended at 14 Ill. Reg. 6804, effective April 19, 1990; amended at 15 Ill. Reg. 122, effective December 24, 1990; amended by emergency rulemaking at 23 Ill. Reg. 9546, effective July 29, 1999, for a maximum of 150 days; amended at 23 Ill. Reg. 14753, effective December 8, 1999; amended at 24 Ill. Reg. 9909, effective June 23, 2000; emergency amendment at 24 Ill. Reg. 10759, effective July 6, 2000, for a maximum of 150 days; amended at 24 Ill. Reg. 17800, effective November 28, 2000; amended at 25 Ill. Reg. 937, effective January 8, 2001; emergency amendment at 26 Ill. Reg. 9027, effective June 10, 2002, for a maximum of 150 days; emergency expired November 5, 2002; amended at 27 Ill. Reg. 1647, effective January 15, 2003; emergency amendment at 27 Ill. Reg. 10529, effective July 1, 2003, for a maximum of 150 days; emergency expired November 27, 2003; amended at 28 Ill. Reg. 3911, effective February 13, 2004.