Section 450.60  Unused Stamps – Sale of – Notice to Department – Mutilated Stamps

The provisions of 86 Ill. Adm. Code 440.120, 440.130 and 440.140 (Cigarette Tax Act rules) apply when the distributor who is involved holds a permit or is licensed under the Act, as distinguished from being a licensee or permit holder under the Cigarette Tax Act.

(Source:  Amended at 42 Ill. Reg. 23186, effective November 29, 2018)