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Illinois Administrative Code (Last Updated: March 27, 2024) |
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TITLE86. REVENUE |
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PART691. SALEM CIVIC CENTER SERVICE OCCUPATION TAX |
| § 691.101. Nature of the Salem Civic Center Service Occupation Tax |
| § 691.105. Registration and Returns |
| § 691.110. Claims to Recover Erroneously Paid Tax |
| § 691.115. Jurisdictional Questions |
| § 691.120. Incorporation of Service Occupation Tax Regulations by Reference |
| § 691.125. Penalties, Interest and Procedures |
| § 691.130. Effective Date |
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SOURCE: Adopted at 21 Ill. Reg. 2398, effective February 3, 1997.
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Notation
AUTHORITY: Implementing Section 11.5 of the Salem Civic Center Use and Occupation Tax Law of the Salem Civic Center Law [70 ILCS 335/11.5] and authorized by Section 39b29 of the Civil Administrative Code of Illinois [20 ILCS 2505/39b29].