TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 423 CANNABIS PURCHASER EXCISE TAX


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AUTHORITY: Implementing Article 65 of the Cannabis Regulation and Tax Act (Cannabis Purchaser Excise Tax Law) [410 ILCS 705] and authorized by Section 65-50 of the Cannabis Purchaser Excise Tax Law.

SOURCE: Emergency rule adopted at 44 Ill. Reg. 612, effective December 27, 2019, for a maximum of 180 days; adopted at 44 Ill. Reg. 10751, effective June 2, 2020; amended at 45 Ill. Reg. 4124, effective March 9, 2021; amended at 47 Ill. Reg. 1450, effective January 17, 2023.