TITLE 86: REVENUE CHAPTER I: DEPARTMENT OF REVENUE PART 440 CIGARETTE TAX 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 440.10 Nature and Rate of Tax Section 440.20 Tax – How Paid Section 440.30 Tax - Who Liable For Section 440.40 Design Section 440.50 Tax Stamps - When and By Whom Affixed: License or Permit Required Section 440.60 Tax Stamps – How Affixed Section 440.70 Tax Stamps – Affixed Out of State Section 440.75 Cigarette Package Sizes; Sale of Individual or Loose Cigarettes Prohibited; Penalties Section 440.80 Transporter Permits Section 440.90 Tax Stamps - Purchase of: Cost: Discount Section 440.100 Returns Required: When Filed Section 440.110 Books and Records; Invoices; Penalties Section 440.120 Unused Stamps: Sale of: Notice to Department Section 440.130 Mutilated Stamps Section 440.140 Tax Meters (Repealed) Section 440.150 Tax Meter Machine Settings (Repealed) Section 440.160 Vending Machines Section 440.170 Sales Out of Illinois Section 440.180 Sales to Governmental Bodies Section 440.190 Sample Packages of Cigarettes: Stamps or Other Evidence of Tax Payment Affixed Section 440.200 Credit for Stamps that Are Damaged, Unused, Destroyed or on Packages Returned to the Manufacturer Section 440.210 Sale of Forfeited Cigarettes and Vending Machines Section 440.220 Tax-Free Sales of Cigarettes for Use Aboard Ships Operating in Foreign Commerce Outside The Continental Limits of the United States Section 440.230 Claims for Credit or Refund Section 440.240 Protest Procedures Section 440.250 Criminal Investigations

AUTHORITY: Implementing and authorized by the Cigarette Tax Act [35 ILCS 130].

SOURCE: Filed and effective June 17, 1958; amended at 6 Ill. Reg. 2831 and 2834, effective March 3, 1982; codified at 8 Ill. Reg. 17912; amended at 13 Ill. Reg. 10678, effective June 16, 1989; amended at 14 Ill. Reg. 6794, effective April 19, 1990; amended at 15 Ill. Reg. 117, effective December 24, 1990; emergency amendment at 23 Ill. Reg. 9541, effective July 29, 1999, for a maximum of 150 days; amended at 23 Ill. Reg. 14748, effective December 8, 1999; amended at 24 Ill. Reg. 9903, effective June 23, 2000; emergency amendment at 24 Ill. Reg. 10752, effective July 6, 2000, for a maximum of 150 days; amended at 24 Ill. Reg. 17793, effective November 28, 2000; amended at 25 Ill. Reg. 933, effective January 8, 2001; emergency amendment at 26 Ill. Reg. 9021, effective June 10, 2002, for a maximum of 150 days; emergency expired November 5, 2002; amended at 27 Ill. Reg. 1618, effective January 15, 2003; emergency amendment at 27 Ill. Reg. 10524, effective July 1, 2003, for a maximum of 150 days; emergency expired November 27, 2003; amended at 28 Ill. Reg. 3906, effective February 13, 2004; amended at 32 Ill. Reg. 17575, effective October 27, 2008; amended at 39 Ill. Reg. 14719, effective October 22, 2015; amended at 42 Ill. Reg. 23174, effective November 29, 2018; amended at 43 Ill. Reg. 8898, effective July 30, 2019; amended at 44 Ill. Reg. 6061, effective April 3, 2020; amended at 46 Ill. Reg. 6763, effective April 12, 2022; amended at 47 Ill. Reg. 5800, effective April 4, 2023.