Part 450 - Cigarette Use Tax Act

Section Name
450 Table of Contents
450.10 Nature and Rate of Tax
450.20 Tax Stamps--Affixed Out of State
450.30 Licenses and Permits - Bonds
450.40 Reports and Returns
450.50 Books and Records
450.60 Unused Stamps and Meter Units--Sale of--Notice to Department--Mutilated Stamps--Tax Meter Machine Settings
450.70 Cigarettes Used Outside Illinois
450.80 Purchase of Cigarettes by Governmental Bodies for Use
450.90 Claim for Replacement
450.100 Sample Packages of Cigarettes--Stamps or Other Evidence of Tax Collection Affixed
450.110 Sale of Forfeited Cigarettes and Vending Machines
450.120 Claims for Credit or Refund
450.130 Protest Procedures
​Criminal Investigations