PART370. METRO EAST MASS TRANSIT DISTRICT RETAILERS' OCCUPATION TAX  


§ 370.101. Nature of a Metro East Mass Transit District Retailers' Occupation Tax
§ 370.105. Registration and Returns
§ 370.110. Claims to Recover Erroneously Paid Tax
§ 370.115. Jurisdictional Questions
§ 370.120. Incorporation of Retailers' Occupation Tax Regulations by Reference
§ 370.125. Penalties, Interest and Procedures
§ 370.130. Effective Date
SOURCE: Adopted at 5 Ill. Reg. 5899, effective May 28, 1981; codified at 6 Ill. Reg. 9696; amended at 15 Ill. Reg. 5805, effective April 5, 1991; amended at 24 Ill. Reg. 17820, effective November 28, 2000; emergency amendment at 38 Ill. Reg. 4086, effective January 22, 2014, for a maximum of 150 days; emergency expired June 20, 2014; amended at 38 Ill. Reg. 14337, effective June 25, 2014.

Notation

AUTHORITY: Authorized by and implementing Section 5.01 of the Local Mass Transit District Act [70 ILCS 3610].