ADMINISTRATIVE CODE

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  3. TITLE 86: REVENUE
  4. PART 429 MEDICAL CANNABIS CULTIVATION PRIVILEGE TAX LAW
TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 429 MEDICAL CANNABIS CULTIVATION PRIVILEGE TAX LAW
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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.