§220.125. Penalties, Interest and Procedures

Latest version.

All penalties (both civil and criminal), provisions concerning interest and procedures (such as the making of assessments, the venue and mode of conducting hearings, subpoenas, matters pertaining to judicial review and other procedural subjects), together with statutes of limitation, are the same under the Home Rule County Retailers' Occupation Tax Act as under the Illinois Retailers' Occupation Tax Act (Ill. Rev. Stat. 1979, ch. 120, pars. 440 et seq.).

(Source: Amended at 15 Ill. Reg. 5783, effective April 9, 1991)

                    
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