Illinois Administrative Code (Last Updated: March 27, 2024) |
TITLE86. REVENUE |
PART680. SPECIAL COUNTY SERVICE OCCUPATION TAX FOR PUBLIC SAFETY |
§680.125. 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 the Special County Service Occupation Tax For Public Safety Law as under the Service Occupation Tax Act.