Illinois Administrative Code (Last Updated: February 21, 2024) |
TITLE86. REVENUE |
PART130. RETAILERS' OCCUPATION TAX |
SUBPARTE. RETURNS |
§ 130.501. Monthly Tax Returns – When Due – Contents |
§ 130.502. Quarterly Tax Returns |
§ 130.505. Returns and How to Prepare |
§ 130.510. Annual Tax Returns |
§ 130.515. First Return |
§ 130.520. Final Returns When Business is Discontinued |
§ 130.525. Who May Sign Returns |
§ 130.530. Returns Covering More Than One Location Under Same Registration -- Separate Returns for Separately Registered Locations |
§ 130.535. Payment of the Tax, Including Quarter Monthly Payments in Certain Instances |
§ 130.540. Returns on a Transaction by Transaction Basis |
§ 130.545. Registrants Must File a Return for Every Return Period |
§ 130.550. Filing of Returns for Retailers by Suppliers Under Certain Circumstances |
§ 130.551. Prepayment of Retailers' Occupation Tax on Motor Fuel |
§ 130.552. Alcoholic Liquor Reporting |
§ 130.555. Vending Machine Information Returns |
§ 130.560. Verification of Returns |