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Illinois Administrative Code (Last Updated: March 27, 2024) |
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TITLE86. REVENUE |
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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 |
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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.
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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].