Part 450 - CIGARETTE USE TAX ACT
- Section 450.10 - Nature and Rate of Tax
- Section 450.20 - Tax Stamps - Affixed Out of State
- Section 450.30 - Licenses and Permits - Bonds
- Section 450.40 - Reports and Returns
- Section 450.50 - Books and Records; Invoices; Penalties
- Section 450.60 - Unused Stamps - Sale of - Notice to Department - Mutilated Stamps
- Section 450.70 - Cigarettes Used Outside Illinois
- Section 450.80 - Purchase of Cigarettes by Governmental Bodies for Use
- Section 450.90 - Credit for Stamps that Are Damaged, Unused, Destroyed or on Packages Returned to the Manufacturer
- Section 450.100 - Sample Packages of Cigarettes-Stamps or Other Evidence of Tax Collection Affixed
- Section 450.110 - Forfeited Cigarettes and Vending Machines
- Section 450.120 - Claims for Credit or Refund
- Section 450.130 - Protest Procedures
- Section 450.140 - Criminal Investigations