PART510. THE PUBLIC UTILITIES REVENUE ACT  


§ 510.101. Definitions
§ 510.105. Disposition of Tax Monies
§ 510.110. Imposition of Tax
§ 510.115. Effective Period of Act [Repealed]
§ 510.120. Returns
§ 510.125. Gross Amount of Transactions or Billings Basis of Tax
§ 510.130. Certificate of Registration
§ 510.131. Enterprise Zone Exemption
§ 510.135. Books and Records
§ 510.140. Claims to Recover Erroneously Paid Tax
§ 510.145. Furnishing of Electricity
§ 510.150. Electricity Sold to and by Building Operators
§ 510.155. Transactions in Interstate Commerce
§ 510.160. Sales of Electricity to the United States Government
§ 510.165. Services Furnished The State of Illinois, its Departments, Agencies, Counties, Municipalities or Other Political Subdivisions
§ 510.170. Services Furnished to Religious, Scientific, Educational and Charitable Institutions
§ 510.175. Meter Readings
§ 510.180. Services Furnished to Officers or Employees
§ 510.185. Interdepartmental Transfers
§ 510.190. Discounts, Penalties and Finance or Interest Charges
§ 510.195. Sales of Appliances, Equipment or Services Subject to Other Tax Acts
SOURCE: Illinois Public Utilities Tax Regulations, adopted March 11, 1937; codified at 8 Ill. Reg. 8616; amended at 11 Ill. Reg. 18759, effective October 30, 1987; amended at 16 Ill. Reg. 5990, effective March 31, 1992.

Notation

AUTHORITY: Implementing Sections 1 and 3 of The Public Utilities Revenue Act (Ill. Rev. Stat. 1991, ch. 120, pars. 468 et seq.) and authorized by Section 39b5 of the Civil Administrative Code of Illinois (Ill. Rev. Stat. 1991, ch. 127, par. 39b5).