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About IDOR
| 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| 440.140 | Tax Meters (Repealed) |
| 440.150 | Tax Meter Machine Settings (Repealed) |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 |