Illinois Administrative Code (Last Updated: February 21, 2024) |
TITLE86. REVENUE |
PART150. USE TAX |
SUBPARTF. SPECIAL INFORMATION FOR TAXABLE USERS |
§150.720. Issuance of Title or Registration Where Retailer Fails or Refuses to Remit Tax Collected by Retailer from User
Latest version.
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No retailer's failure or refusal to remit tax hereunder shall preclude a user, who has paid the proper tax to the retailer, from obtaining his certificate of title or registration upon satisfying the Department that such user has paid the proper tax (if tax is due) to the retailer.
(Source: Amended and effective December 5, 1974)