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Illinois Administrative Code (Last Updated: March 27, 2024) |
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TITLE86. REVENUE |
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PART396. METRO-EAST PARK AND RECREATION DISTRICT SERVICE OCCUPATION TAX |
| § 396.101. Nature of the Metro-East Park and Recreation District Service Occupation Tax |
| § 396.105. Registration and Returns |
| § 396.110. Claims to Recover Erroneously Paid Tax |
| § 396.115. Jurisdictional Questions |
| § 396.120. Service Occupation Tax Regulations |
| § 396.125. Penalties, Interest and Procedures |
| § 396.130. Effective Date |
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SOURCE: Adopted at 24 Ill. Reg. 18365, effective December 1, 2000.
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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].