Illinois Administrative Code (Last Updated: March 27, 2024) |
TITLE86. REVENUE |
PART130. RETAILERS' OCCUPATION TAX |
SUBPARTE. RETURNS |
§130.515. First Return
Latest version.
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In addition, if the business is not a corporation, the first return filed shall show the names and residence addresses of all owners of the business (i.e., persons who share in the profit or loss of such business).
(Source: Amended at 3 Ill. Reg. 46, p. 52, effective November 2, 1979)