TITLE 86: REVENUE CHAPTER I: DEPARTMENT OF REVENUE PART 660 TOBACCO PRODUCTS TAX ACT OF 1995 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 660.5 Nature and Rate of Tobacco Products Tax Section 660.10 General Definitions Section 660.15 Distributor Licenses Section 660.16 Retailer Licenses Section 660.18 Stamping Distributors; Purchasing Tax Stamps; Affixing Tax Stamps to Packages of Little Cigars Section 660.19 Electronic Cigarettes Section 660.20 Returns Section 660.24 Books and Records; Invoices – Retailers Section 660.25 Books and Records; Invoices - Distributors Section 660.26 Invoices Relating to Packages of Little Cigars Section 660.27 Manufacturers – Sale of Little Cigars Section 660.28 Retailers – Purchase and Possession of Tobacco Products Section 660.29 Wholesalers – Possession of Little Cigars Section 660.30 Exempt Sales Section 660.35 Claims for Credit Section 660.40 Credit for Stamps that Are Damaged, Unused, Destroyed or Affixed to Packages of Little Cigars Returned to the Manufacturer Section 660.45 License Actions: Revocations, Cancellations and Suspensions Section 660.50 Penalties, Interest and Procedures Section 660.55 Incorporation by Reference

AUTHORITY: Implementing the Tobacco Products Tax Act of 1995 [35 ILCS 143/Art. 10] and authorized by Section 2505-795 of the Civil Administrative Code of Illinois [20 ILCS 2505].

SOURCE: Adopted at 20 Ill. Reg. 10174, effective July 16, 1996; amended at 26 Ill. Reg. 13310, effective August 23, 2002; amended at 34 Ill. Reg. 12972, effective August 19, 2010; amended at 40 Ill. Reg. 10954, effective July 29, 2016; amended at 43 Ill. Reg. 8923, effective July 30, 2019; amended at 44 Ill. Reg. 6079, effective April 3, 2020; amended at 46 Ill. Reg. 6603, effective April 5, 2022; amended at 47 Ill. Reg. 1488, effective January 17, 2023.