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Illinois Administrative Code (Last Updated: March 27, 2024) |
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TITLE86. REVENUE |
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PART195. PARKING EXCISE TAX |
| § 195.100. Nature of the Tax |
| § 195.105. Definitions |
| § 195.110. Tax Imposed |
| § 195.115. Exemption from Tax |
| § 195.120. Collection of Tax |
| § 195.125. Filing of Returns |
| § 195.130. Books and Records |
| § 195.135. Registration of Operators |
| § 195.140. Revocation of Certificate of Registration |
| § 195.145. Valet Services |
| § 195.150. Incorporation by Reference |
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SOURCE: Adopted at 44 Ill. Reg. 9222, effective May 13, 2020; amended at 47 Ill. Reg. 10614, effective June 27, 2023; amended at 47 Ill. Reg. 14573, effective September 26, 2023.
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Notation
AUTHORITY: Implementing and authorized by the Parking Excise Tax Act [35 ILCS 525].