TITLE 86: REVENUE CHAPTER I: DEPARTMENT OF REVENUE PART 422 CANNABIS CULTIVATION PRIVILEGE TAX 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 422.100 Nature of the Tax Section 422.105 Definitions Section 422.110 Tax Imposed Section 422.115 Returns and Payment of Tax Section 422.120 Infuser Information Returns and Books and Records Section 422.125 Registration of Cultivators Section 422.130 Revocation of Certificate of Registration Section 422.135 Books and Records Section 422.140 Invoices Issued by a Cultivator Section 422.145 Penalties and Interest Section 422.150 Administration and Enforcement

AUTHORITY: Implementing the Cannabis Cultivation Privilege Tax Law [410 ILCS 705/Art. 60] and authorized by Section 60-45 of the Cannabis Cultivation Privilege Tax Law.

SOURCE: Emergency rule adopted at 44 Ill. Reg. 594, effective December 27, 2019, for a maximum of 180 days; adopted at 44 Ill. Reg. 10732, effective June 2, 2020; amended at 47 Ill. Reg. 1444, effective January 17, 2023; amended at 48 Ill. Reg. 6068, effective April 2, 2024.