TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 423 CANNABIS PURCHASER EXCISE TAX


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.


AUTHORITY: Implementing Article 65, and authorized by Section 65-50 (Cannabis Purchaser Excise Tax Law), of the Cannabis Regulation and Tax Act [410 ILCS 705].

SOURCE: Emergency rule adopted at 44 Ill. Reg. 612, effective December 27, 2019, for a maximum of 180 days; adopted at 44 Ill. Reg. 10751, effective June 2, 2020; amended at 45 Ill. Reg. 4124, effective March 9, 2021.