Illinois DOR Adopts Amendment to Cannabis Purchaser Excise Tax Rule

The Illinois Department of Revenue (DOR) adopted amendments to Section 423.155 of the cannabis purchaser excise tax regulation to implement seizure and forfeiture procedures authorized by Public Act 103-1001. The rule establishes hearing, notice, waiver, confiscation, and forfeiture procedures applicable when the Department seizes cannabis, including procedures for determining whether a retailer was properly registered at the time of seizure. The regulation took effect June 1. [Ill. Dep’t of Revenue, Reg. Section 423.155, 06/12/26 Ill. Reg.]