Illinois Administrative Code (Last Updated: March 27, 2024) |
TITLE86. REVENUE |
PART330. REGIONAL TRANSPORTATION AUTHORITY SERVICE OCCUPATION TAX |
§ 330.101. Nature of the Regional Transportation Authority Service Occupation Tax |
§ 330.105. Registration and Returns |
§ 330.110. Claims to Recover Erroneously Paid Tax |
§ 330.115. Jurisdictional Questions |
§ 330.120. Incorporation of Service Occupation Tax Regulations by Reference |
§ 330.125. Penalties, Interest and Procedures |
§ 330.130. Effective Date |
SOURCE: Adopted at 4 Ill. Reg. 28, p. 551, effective July 1, 1980; codified at 6 Ill. Reg. 9681; amended at 15 Ill. Reg. 5822, effective April 5, 1991; amended at 34 Ill. Reg. 11448, effective July 26, 2010; amended at 47 Ill. Reg. 5286, effective March 21, 2023.
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Notation
AUTHORITY: Authorized by and implementing Section 4.03 of the Regional Transportation Authority Act [70 ILCS 3615/4.03].