The provisions of 86 Ill. Adm. Code 440.120, 440.130 and 440.140 (Cigarette Tax Act rules) apply when the distributor who is involved holds a permit or is licensed under the Act, as distinguished from being a licensee or permit holder under the Cigarette Tax Act.

(Source: Amended at 42 Ill. Reg. 23186, effective November 29, 2018)