Part 440 - CIGARETTE TAX ACT
- Section 440.10 - Nature and Rate of Tax
- Section 440.20 - Tax - How Paid
- Section 440.30 - Tax - Who Liable For
- Section 440.40 - Design
- Section 440.50 - Tax Stamps - When and By Whom Affixed: License or Permit Required
- Section 440.60 - Tax Stamps - How Affixed
- Section 440.70 - Tax Stamps - Affixed Out of State
- Section 440.75 - Cigarette Package Sizes; Sale of Individual or Loose Cigarettes Prohibited; Penalties
- Section 440.80 - Transporter Permits
- Section 440.90 - Tax Stamps - Purchase of: Cost: Discount
- Section 440.100 - Returns Required: When Filed
- Section 440.110 - Books and Records; Invoices; Penalties
- Section 440.120 - Unused Stamps: Sale of: Notice to Department
- Section 440.130 - Mutilated Stamps
- Section 440.140 - Tax Meters (Repealed)
- Section 440.150 - Tax Meter Machine Settings (Repealed)
- Section 440.160 - Vending Machines
- Section 440.170 - Sales Out of Illinois
- Section 440.180 - Sales to Governmental Bodies
- Section 440.190 - Sample Packages of Cigarettes: Stamps or Other Evidence of Tax Payment Affixed
- Section 440.200 - Credit for Stamps that Are Damaged, Unused, Destroyed or on Packages Returned to the Manufacturer
- Section 440.210 - Sale of Forfeited Cigarettes and Vending Machines
- Section 440.220 - Tax-Free Sales of Cigarettes for Use Aboard Ships Operating in Foreign Commerce Outside The Continental Limits of the United States
- Section 440.230 - Claims for Credit or Refund
- Section 440.240 - Protest Procedures
- Section 440.250 - Criminal Investigations