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Illinois Administrative Code (Last Updated: March 27, 2024) |
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TITLE86. REVENUE |
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PART395. METRO-EAST PARK AND RECREATION DISTRICT RETAILERS' OCCUPATION TAX |
| § 395.101. Nature of the Metro-East Park and Recreation District Retailers' Occupation Tax |
| § 395.105. Registration and Returns |
| § 395.110. Claims to Recover Erroneously Paid Tax |
| § 395.115. Jurisdictional Questions |
| § 395.120. Retailers' Occupation Tax Regulations |
| § 395.125. Penalties, Interest and Procedures |
| § 395.130. Effective Date |
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SOURCE: Adopted at 24 Ill. Reg. 18357, effective December 1, 2000; emergency amendment at 38 Ill. Reg. 4099, effective January 22, 2014, for a maximum of 150 days; emergency expired June 20, 2014; amended at 38 Ill. Reg. 14353, effective June 25, 2014; amended at 47 Ill. Reg. 2775, effective February 7, 2023.
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Notation
AUTHORITY: Implementing the Metro-East Park and Recreation District Act [70 ILCS 1605] and authorized by Section 2505-795 of the Civil Administrative Code of Illinois [20 ILCS 2505/2505-795].