Part 440 - Cigarette Tax Act

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
​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440.140 Tax Meters (Repealed)
440.150 Tax Meter Machine Settings (Repealed)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
​Criminal Investigations