§ 270.101. Nature of the Home Rule Municipal Retailers' Occupation Tax

§ 270.105. Registration and Returns

§ 270.110. Claims to Recover Erroneously Paid Tax

§ 270.115. Jurisdictional Questions

§ 270.120. Incorporation of Retailers' Occupation Tax Regulations by Reference

§ 270.125. Penalties, Interest and Procedures

§ 270.130. Effective Date

SOURCE: Adopted August 1, 1955; amended at 3 Ill. Reg. 44, p. 189, effective October 19, 1979; amended at 6 Ill. Reg. 2836, 2839 and 2841, effective March 3, 1982; codified at 6 Ill. Reg. 9681; amended at 15 Ill. Reg. 3507, effective February 21, 1991; amended at 24 Ill. Reg. 8111, effective May 26, 2000; amended at 24 Ill. Reg. 18351, effective December 1, 2000; emergency amendment at 38 Ill. Reg. 4060, effective January 22, 2014, for a maximum of 150 days; emergency expired June 20, 2014; amended at 38 Ill. Reg. 14307, effective June 25, 2014; amended at 47 Ill. Reg. 2732, effective February 7, 2023.