§130.520. Final Returns When Business is Discontinued

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Notwithstanding any other provision in this Regulation concerning the time within which a retailer may file his return, in the case of any retailer who ceases to engage in a kind of business which makes him responsible for filing returns under this Regulation, such retailer shall file a final return under the Act with the Department not more than one month after discontinuing such business.

(Source: Amended at 3 Ill. Reg. 46, p. 52, effective November 2, 1979)

                    
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