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Illinois Administrative Code (Last Updated: March 27, 2024) |
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TITLE86. REVENUE |
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PART295. HOME RULE MUNICIPAL USE TAX IMPOSED BY MUNICIPALITIES HAVING 2,000,000 OR MORE INHABITANTS |
| § 295.101. Nature and Rate of the Tax |
| § 295.105. Items Covered |
| § 295.110. Incorporation of Use Tax Regulations by Reference |
| § 295.115. Penalties, Interest and Procedures |
| § 295.120. Effective Date |
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SOURCE: Adopted at 16 Ill. Reg. 7691, effective May 4, 1992; amended at 24 Ill. Reg. 8117, effective May 26, 2000.
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Notation
AUTHORITY: Implementing the Home Rule Municipal Use Tax Act [65 ILCS 5/8-11-6] and authorized by Section 39b19 of the Civil Administrative Code of Illinois [20 ILCS 2505].