| Section |
Name |
|
440
|
Table of Contents |
|
440.10
|
Nature and Rate of Tax |
|
440.20
|
Tax - How Paid |
|
440.30
|
Tax - Who Liable For |
|
440.40
|
Design |
|
440.50
|
Tax Stamps - When and By Whom Affixed: License or Permit Required |
|
440.60
|
Tax Stamps - How Affixed |
|
440.70
|
Tax Stamps - Affixed Out of State
|
440.75
| Cigarette Package Sizes; Sale of Individual or Loose Cigarettes Prohibited; Penalties
|
|
440.80
|
Transporter Permits |
|
440.90
|
Tax Stamps--Purchase of: Cost: Discount |
|
440.100
|
Returns Required: When Filed |
|
440.110
|
Books and Records: Examination: Preservation |
|
440.120
|
Unused Stamps and Meter Units: Sale of: Notice to Department |
|
440.130
|
Mutilated Stamps |
|
440.140
|
Tax Meters (Repealed) |
|
440.150
|
Tax Meter Machine Settings (Repealed) |
|
440.160
|
Vending Machines |
|
440.170
|
Sales Out of Illinois |
|
440.180
|
Sales to Governmental Bodies |
|
440.190
|
Sample Packages of Cigarettes: Stamps or Other Evidence of Tax Payment Affixed |
|
440.200
|
Claim for Replacement |
|
440.210
|
Sale of Forfeited Cigarettes and Vending Machines |
|
440.220
|
Tax-Free Sales of Cigarettes for Use Aboard Ships Operating in Foreign Commerce Outside The Continental Limits of the United States |
|
440.230
|
Claims for Credit or Refund |
|
440.240
|
Protest Procedures
|
440.250
| Criminal Investigations
|