PART220. HOME RULE COUNTY RETAILERS' OCCUPATION TAX  


§ 220.101. Nature of the County Retailer's Occupation Tax
§ 220.105. Registration and Returns
§ 220.110. Claims to Recover Erroneously Paid Tax
§ 220.115. Jurisdictional Questions
§ 220.120. Incorporation of Retailers' Occupation Tax Regulations by Reference
§ 220.125. Penalties, Interest and Procedures
§ 220.130. Effective Date
SOURCE: Adopted August 5, 1959; amended at 3 Ill. Reg. 44, p. 185, effective October 19, 1979; codified at 6 Ill. Reg. 9681; amended at 15 Ill. Reg. 5783, effective April 9, 1991; amended at 24 Ill. Reg. 8105, effective May 26, 2000; amended at 24 Ill. Reg. 18345, effective December 1, 2000; emergency amendment at 38 Ill. Reg. 4047, effective January 22, 2014, for a maximum of 150 days; emergency expired June 20, 2014; amended at 38 Ill. Reg. 14292, effective June 25, 2014.

Notation

AUTHORITY: Implementing the Home Rule County Retailers' Occupation Tax Law of the Counties Code [55 ILCS 5/5-1006] and authorized by Section 2505-95 of the Civil Administrative Code of Illinois [20 ILCS 2505/2505-95].