PART320. REGIONAL TRANSPORTATION AUTHORITY RETAILERS' OCCUPATION TAX  


§ 320.101. Nature of the Regional Transportation Authority Retailers' Occupation Tax
§ 320.105. Registration and Returns
§ 320.110. Claims to Recover Erroneously Paid Tax
§ 320.115. Jurisdictional Questions
§ 320.120. Incorporation of the Retailers' Occupation Tax Regulations by Reference
§ 320.125. Penalties, Interest and Procedures
§ 320.130. Effective Date
SOURCE: Adopted at 4 Ill. Reg. 28, p. 542, effective July 1, 1980; codified at 6 Ill. Reg. 9681; amended at 15 Ill. Reg. 6316, effective April 11, 1991; amended at 24 Ill. Reg. 18370, effective December 1, 2000; amended at 34 Ill. Reg. 11444, effective July 26, 2010; emergency amendment at 38 Ill. Reg. 4073, effective January 22, 2014, for a maximum of 150 days; emergency expired June 20, 2014; amended at 38 Ill. Reg. 14322, effective June 25, 2014; expedited correction at 38 Ill. Reg. 21976, effective June 25, 2014.

Notation

AUTHORITY: Authorized by and implementing Section 4.03 of the Regional Transportation Authority Act [70 ILCS 3615/4.03].