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


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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.