PART 423 CANNABIS PURCHASER EXCISE TAX : Sections Listing

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.

Section 423.100 Nature of the Tax
Section 423.105 Definitions
Section 423.110 Tax Imposed
Section 423.115 Bundling of Taxable and Nontaxable Items; Prohibition; Taxation
Section 423.120 Collection of Tax
Section 423.125 Tax Collected as Debt Owed the State
Section 423.130 Return and Payment of Tax by Cannabis Retailer
Section 423.135 Registration of Cannabis Retailers
Section 423.140 Revocation of Certificate of Registration
Section 423.145 Books and Records
Section 423.150 Arrest; Search and Seizure Without a Warrant
Section 423.155 Seizure and Forfeiture
Section 423.160 Search Warrant; Issuance and Return; Process; Confiscation of Cannabis; Forfeitures
Section 423.165 Violations and Penalties; Interest
Section 423.170 Cannabis Retailers; Purchase and Possession of Cannabis
Section 423.175 Administration and Enforcement

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.