Ill. Admin. Code tit. 86 § 440.130
Current through Register Vol. 48, No. 49, December 6, 2024
Where stamps have become mutilated or otherwise unfit for use, distributors shall file a claim with the Department, and if an investigation discloses that the stamps have not evidenced a taxable transaction, a credit will be issued.
Ill. Admin. Code tit. 86, § 440.130
Amended at 27 Ill. Reg. 1618, effective January 15, 2003