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
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.

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].