Illinois DOR Adopts Amendments to Cigarette Tax Act Rules

The Illinois Department of Revenue (DOR) adopted amendments to the Cigarette Tax Act rules. The regulations include: 1) procedures for manufacturers and distributors to file tax returns; 2) updated requirements for electronic filing of returns and reporting of information related to cigarette sales; and 3) updated procedures for the seizure and forfeiture of contraband cigarettes. The regulations took effect June 1. [Ill. Dep’t of Revenue, Reg. Sections 440.100, et al., 06/12/26 Ill. Reg.]