TITLE 86: REVENUE CHAPTER I: DEPARTMENT OF REVENUE PART 423 CANNABIS PURCHASER EXCISE 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 423.100 Nature of the Tax Section 423.105 Definitions Section 423.110 Tax Imposed Section 423.115 Bundling of Taxable and Nontaxable Items; Prohibition; Taxation Section 423.120 Collection of Tax Section 423.125 Tax Collected as Debt Owed the State Section 423.130 Return and Payment of Tax by Cannabis Retailer Section 423.135 Registration of Cannabis Retailers Section 423.140 Revocation of Certificate of Registration Section 423.145 Books and Records Section 423.150 Arrest; Search and Seizure Without a Warrant Section 423.155 Seizure and Forfeiture Section 423.160 Search Warrant; Issuance and Return; Process; Confiscation of Cannabis; Forfeitures Section 423.165 Violations and Penalties; Interest Section 423.170 Cannabis Retailers; Purchase and Possession of Cannabis Section 423.175 Administration and Enforcement

AUTHORITY: Implementing Article 65 of the Cannabis Regulation and Tax Act (Cannabis Purchaser Excise Tax Law) [410 ILCS 705] and authorized by Section 65-50 of the Cannabis Purchaser Excise Tax Law.

SOURCE: Emergency rule adopted at 44 Ill. Reg. 612, effective December 27, 2019, for a maximum of 180 days; adopted at 44 Ill. Reg. 10751, effective June 2, 2020; amended at 45 Ill. Reg. 4124, effective March 9, 2021; amended at 47 Ill. Reg. 1450, effective January 17, 2023.