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Illinois Administrative Code (Last Updated: March 27, 2024) |
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TITLE86. REVENUE |
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PART511. ELECTRICITY EXCISE TAX LAW |
| SUBPART A. GENERAL |
| § 511.100. Definitions |
| § 511.110. Imposition of Tax |
| § 511.120. Electronic Fund Transfer and Estimated Payments |
| § 511.130. Transfer of Credit Memorandum |
| § 511.140. Public Utility Retail Rate Credit |
| § 511.150. Exclusions From Tax |
| § 511.160. Net or Single Metering |
| SUBPART B. COLLECTION OF TAX BY DELIVERING SUPPLIERS |
| § 511.200. Collection of Tax by Delivering Supplier |
| § 511.210. Delivering Supplier Registration |
| § 511.220. Revocation of Delivering Supplier Registration |
| § 511.230. Delivering Supplier Return |
| SUBPART C. SELF-ASSESSING PURCHASERS |
| § 511.300. Self-assessing Purchaser Election |
| § 511.310. Self-assessing Purchaser Registration and Renewal, $200 Fee |
| § 511.320. Self-assessing Purchaser Revocation |
| § 511.330. Self-assessing Purchaser Return and Direct Payment |
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SOURCE: Adopted at 25 Ill. Reg. 16495, effective December 18, 2001; amended at 26 Ill. Reg. 5965, effective April 15, 2002.
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Notation
AUTHORITY: Implementing the Electricity Excise Tax Law [35 ILCS 640].