PART470. GAS REVENUE TAX ACT  


§ 470.101. Definitions
§ 470.105. Disposition of Tax Monies
§ 470.110. Imposition of Tax
§ 470.115. Effective Period of Act
§ 470.120. Returns
§ 470.125. Gross Amount of Transactions or Billings Basis of Tax
§ 470.130. Certificate of Registration
§ 470.131. Enterprise Zone Exemption
§ 470.135. Books and Records
§ 470.140. Claims to Recover Erroneously Paid Tax
§ 470.145. Furnishing of Gas
§ 470.150. Gas Sold to and by Building Operators
§ 470.155. Transactions in Interstate Commerce
§ 470.160. Sales of Gas to the United States Government
§ 470.165. Services Furnished the State of Illinois, its Departments, Agencies, Counties, Municipalities or Other Political Subdivisions
§ 470.170. Services Furnished to Religious, Scientific, Educational and Charitable Institutions
§ 470.171. Exclusion for Charges Made to Customers Who Acquired Contractual Rights to Purchase Out-of-State Gas or Gas Services Prior to March 1, 1995 [Repealed]
§ 470.172. Exclusion from Tax for Transactions Involving Customers Who Incur Gas Use Tax
§ 470.175. Meter Readings
§ 470.180. Services Furnished to Officers or Employees
§ 470.185. Interdepartmental Transfers
§ 470.190. Discounts, Penalties and Finance or Interest Charges
§ 470.195. Sales of Appliances, Equipment or Services Subject to Other Tax Acts
SOURCE: Gas Revenue Tax Regulations, adopted July 24, 1945; codified at 8 Ill. Reg. 8608; amended at 11 Ill. Reg. 18751, effective October 30, 1987; amended at 21 Ill. Reg. 12243, effective August 26, 1997; amended at 28 Ill. Reg. 16334, effective November 30, 2004; amended at 43 Ill. Reg. 7463, effective June 18, 2019.

Notation

AUTHORITY: Implementing the Gas Revenue Tax Act [35 ILCS 615] and authorized by Section 2505-795 of the Civil Administrative Code of Illinois [20 ILCS 2505/2505-795].