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Illinois Administrative Code (Last Updated: March 27, 2024) |
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TITLE86. REVENUE |
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PART380. METRO EAST MASS TRANSIT DISTRICT SERVICE OCCUPATION TAX |
| § 380.101. Nature of the Metro East Mass Transit District Service Occupation Tax |
| § 380.105. Registration and Returns |
| § 380.110. Claims to Recover Erroneously Paid Tax |
| § 380.115. Jurisdictional Questions |
| § 380.120. Incorporation of Service Occupation Tax Regulations by Reference |
| § 380.125. Penalties, Interest and Procedures |
| § 380.130. Effective Date |
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SOURCE: Adopted at 5 Ill. Reg. 5907, effective May 28, 1981; codified at 6 Ill. Reg. 9681; amended at 15 Ill. Reg. 6299, effective April 11, 1991.
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Notation
AUTHORITY: Authorized by and implementing Section 5.01 of the Local Mass Transit District Act (Ill. Rev. Stat. 1989, ch. 111 2/3, par. 355.01).