TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 422 CANNABIS CULTIVATION PRIVILEGE TAX


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AUTHORITY: Implementing the Cannabis Cultivation Privilege Tax Law [410 ILCS 705/Art. 60] and authorized by Section 60-45 of the Cannabis Cultivation Privilege Tax Law.

SOURCE: Emergency rule adopted at 44 Ill. Reg. 594, effective December 27, 2019, for a maximum of 180 days; adopted at 44 Ill. Reg. 10732, effective June 2, 2020; amended at 47 Ill. Reg. 1444, effective January 17, 2023; amended at 48 Ill. Reg. 6068, effective April 2, 2024.