§130.1001. When Opinions from the Department are Binding


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  • a)         Taxpayers may not rely on verbal opinions from Department employees. For Department rules concerning the binding effect of Private Letter Rulings and General Information Letters, see 2 Ill. Adm. Code 1200.

     

    b)         For Department rules concerning the rescission of Private Letter Rulings, see 2 Ill. Adm. Code 1200.

     

    c)         As used in this Part, "Regulation" means any Department rule or Regulation of general application, whether called a "Rule", a "Regulation", an "Article", a "Section", a "Part" or something else.

     

(Source:  Amended at 24 Ill. Reg. 15104, effective October 2, 2000)