(410 ILCS 130/210)
(Section scheduled to be repealed on January 1, 2018)
Sec. 210. Returns. On or before the twentieth day of each calendar month, every person subject to the tax imposed under this Law during the preceding calendar month shall file a return with the Department, stating:
(1) The name of the taxpayer;
(2) The number of ounces of medical cannabis sold to
a dispensary organization or a registered qualifying patient during the preceding calendar month;
(3) The amount of tax due;
(4) The signature of the taxpayer; and
(5) Such other reasonable information as the
Department may require.
If a taxpayer fails to sign a return within 30 days after the proper notice and demand for signature by the Department, the return shall be considered valid and any amount shown to be due on the return shall be deemed assessed.
The taxpayer shall remit the amount of the tax due to the Department at the time the taxpayer files his or her return.
(Source: P.A. 98-122, eff. 1-1-14.)
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Last modified: February 18, 2015