§ 480.101. Nature, Rate and Scope of the Tax

§ 480.105. Definitions

§ 480.110. Registration and Returns

§ 480.115. Books and Records

§ 480.120. Penalties, Interest and Procedures

§ 480.125. Claims to Recover Erroneously Paid Tax

SOURCE: Adopted July 6, 1962; codified at 8 Ill. Reg. 8611; amended at 13 Ill. Reg. 10693, effective June 16, 1989; amended at 16 Ill. Reg. 3578, effective February 25, 1992; amended at 21 Ill. Reg. 2383, effective February 3, 1997; amended at 21 Ill. Reg. 13654, effective September 29, 1997; amended at 24 Ill. Reg. 17814, effective November 28, 2000; amended at 39 Ill. Reg. 1849, effective January 16, 2015; amended at 43 Ill. Reg. 5109, effective April 17, 2019; amended at 44 Ill. Reg. 16471, effective September 25, 2020.