TITLE 86: REVENUE CHAPTER I: DEPARTMENT OF REVENUE PART 429 MEDICAL CANNABIS CULTIVATION PRIVILEGE TAX LAW 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 429.105 Definitions Section 429.110 Nature and Rate of Tax Section 429.115 Registration Section 429.120 Revocation of Certificate of Registration Section 429.125 Returns Section 429.130 Claims and Credit Memoranda Section 429.135 Books and Records Section 429.140 Penalties and Interest Section 429.145 Department's Authority to Administer the Law

AUTHORITY: Implementing the Medical Cannabis Cultivation Privilege Tax Law [410 ILCS 130/190 through 215] and authorized by Section 215 of the Medical Cannabis Cultivation Privilege Tax Law [410 ILCS 130].

SOURCE: Adopted at 38 Ill. Reg. 17084, effective July 25, 2014; emergency amendment at 40 Ill. Reg. 3305, effective February 3, 2016, for a maximum of 150 days; amended at 40 Ill. Reg. 9222, effective June 24, 2016; amended at 44 Ill. Reg. 10802, effective June 2, 2020; amended at 47 Ill. Reg. 1456, effective January 17, 2023.