ADMINISTRATIVE CODE

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  3. TITLE 86: REVENUE
  4. PART 422 CANNABIS CULTIVATION PRIVILEGE TAX
TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 422 CANNABIS CULTIVATION PRIVILEGE TAX
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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.