ADMINISTRATIVE CODE

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  3. TITLE 86: REVENUE
  4. PART 424 COUNTY CANNABIS RETAILERS' OCCUPATION TAX
TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 424 COUNTY CANNABIS RETAILERS' OCCUPATION TAX
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Section 424.100 Nature of the Tax
Section 424.105 Definitions
Section 424.110 Tax Imposed
Section 424.115 Bundling of Taxable and Nontaxable Items; Prohibition; Taxation
Section 424.120 Registration of Cannabis Retailers
Section 424.125 Revocation of Certificate of Registration
Section 424.130 Return and Payment of Tax by Cannabis Retailers
Section 424.135 Books and Records
Section 424.140 Claims and Credit Memoranda
Section 423.145 Penalties and Interest; Procedures
Section 424.150 Ordinances and Resolutions Imposing or Discontinuing a Tax
Section 424.155 Administration and Enforcement
AUTHORITY: Implementing the County Cannabis Retailers' Occupation Tax Law [55 ILCS 5/5-1006.8].
SOURCE: Adopted at 44 Ill. Reg. 10778, effective June 2, 2020.