Part 440 - Cigarette Tax Act

Section	Name
440	Table of Contents
440.10	Nature and Rate of Tax
440.20	Tax - How Paid
440.30	Tax - Who Liable For
440.40	Design
440.50	Tax Stamps - When and By Whom Affixed: License or Permit Required
440.60	Tax Stamps - How Affixed
440.70	Tax Stamps - Affixed Out of State
440.80	Transporter Permits
440.90	Tax Stamps--Purchase of: Cost: Discount
440.100	Returns Required: When Filed
440.110	Books and Records: Examination: Preservation
440.120	Unused Stamps and Meter Units: Sale of: Notice to Department
440.130	Mutilated Stamps
440.140	Tax Meters (Repealed)
440.150	Tax Meter Machine Settings (Repealed)
440.160	Vending Machines
440.170	Sales Out of Illinois
440.180	Sales to Governmental Bodies
440.190	Sample Packages of Cigarettes: Stamps or Other Evidence of Tax Payment Affixed
440.200	Claim for Replacement
440.210	Sale of Forfeited Cigarettes and Vending Machines
440.220	Tax-Free Sales of Cigarettes for Use Aboard Ships Operating in Foreign Commerce Outside The Continental Limits of the United States
440.230	Claims for Credit or Refund
440.240	Protest Procedures