Illinois Administrative Code (Last Updated: March 27, 2024) |
TITLE86. REVENUE |
PART640. COUNTY WATER COMMISSION SERVICE OCCUPATION TAX |
§ 640.101. Nature and Rate of the County Water Commission Service Occupation Tax |
§ 640.105. Exemptions from the County Water Commission Service Occupation Tax |
§ 640.110. Registration and Returns |
§ 640.115. Claims to Recover Erroneously Paid Tax |
§ 640.120. Jurisdictional Questions |
§ 640.125. Incorporation of Service Occupation Tax Regulations by Reference |
§ 640.130. Penalties, Interest and Procedures |
§ 640.135. Effective Date |
SOURCE: Adopted at 13 Ill. Reg. 9374, effective June 6, 1989.
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Notation
AUTHORITY: Implementing Section 4(c) of the Water Commission Act of 1985 (Ill. Rev. Stat. 1989, ch. 111 2/3, par. 254(c)) and authorized by Section 39b3 of the Civil Administrative Code of Illinois (Ill. Rev. Stat. 1989, ch. 127, par. 39b3).