Illinois Administrative Code (Last Updated: March 27, 2024) |
TITLE86. REVENUE |
PART640. COUNTY WATER COMMISSION SERVICE OCCUPATION TAX |
§640.130. Penalties, Interest and Procedures
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All penalties (both civil and criminal), provisions concerning interest and procedures (such as the making of assessments, the venue and mode of conducting hearings, subpoenas, matters pertaining to judicial review and other procedural subjects), together with statutes of limitation, are the same under Section 4(c) of the Water Commission Act of 1985 as under the Service Occupation Tax Act.