TITLE 86: REVENUE CHAPTER I: DEPARTMENT OF REVENUE PART 420 LIQUOR CONTROL ACT The General Assembly's Illinois Administrative Code database includes only those rulemakings that have been permanently adopted. This menu will point out the Sections on which an emergency rule (valid for a maximum of 150 days, usually until replaced by a permanent rulemaking) exists. The emergency rulemaking is linked through the notation that follows the Section heading in the menu. View Entire Part Section 420.1 Purpose Section 420.5 Definitions Section 420.10 Gallonage Taxes Section 420.20 Claims to Recover Erroneously Paid Tax Section 420.30 Shipments of Alcoholic Liquors Out of Illinois Section 420.40 Non-Beverage Alcoholic Preparations and Compounds Section 420.50 Non-Beverage Users of Alcoholic Liquors Section 420.60 Act Does Not Apply Section 420.70 Tax Provisions of Act Do Not Apply Section 420.80 Monthly Return Section 420.90 Books and Records Section 420.100 Carriers Section 420.110 Sales to Governmental Bodies Section 420.120 Warehousing of Liquors Section 420.130 Non-Beverage User's Books and Records Section 420.140 Tax-Free Sales of Alcoholic Liquor for Use Aboard Ships Operating in Foreign Commerce Outside the Continental Limits of the United States Section 420.150 Criminal Investigations

AUTHORITY: Implementing and authorized by Article VIII of the Liquor Control Act of 1934 [235 ILCS 5].

SOURCE: Filed and effective June 17, 1958; codified at 8 Ill. Reg. 17910; amended at 14 Ill. Reg. 18083, effective October 18, 1990; amended at 15 Ill. Reg. 3498, effective February 21, 1991; amended at 24 Ill. Reg. 8096, effective May 26, 2000; amended at 24 Ill. Reg. 14763, effective September 25, 2000; amended at 27 Ill. Reg. 830, effective January 3, 2003; amended at 28 Ill. Reg. 11914, effective July 27, 2004; amended at 39 Ill. Reg. 14701, effective October 22, 2015; amended at 42 Ill. Reg. 23160, effective November 29, 2018; amended at 44 Ill. Reg. 265, effective December 23, 2019; amended at 46 Ill. Reg. 6759, effective April 12, 2022; amended at 47 Ill. Reg. 5793, effective April 4, 2023.