PART230. HOME RULE COUNTY SERVICE OCCUPATION TAX  


§ 230.101. Nature of the Home Rule County Service Occupation Tax
§ 230.105. Registration and Returns
§ 230.110. Claims to Recover Erroneously Paid Tax
§ 230.115. Jurisdictional Questions
§ 230.120. Incorporation of Service Occupation Tax Regulations by Reference
§ 230.125. Penalties, Interest and Procedures
§ 230.130. Effective Date
SOURCE: Adopted May 21, 1962; codified at 6 Ill. Reg. 9683; amended at 15 Ill. Reg. 5796, effective April 9, 1991; amended at 24 Ill. Reg. 8108, effective May 26, 2000.

Notation

AUTHORITY: Implementing the Home Rule County Service Occupation Tax Law of the Counties Code [55 ILCS 5/5-1007] and authorized by Section 39b29 of the Civil Administrative Code of Illinois [20 ILCS 2505].