Illinois Administrative Code
Title 14 - COMMERCE

Current through Register Vol. 47, No. 12, March 24, 2023

Emergency rule adopted at 35 Ill. Reg. 535, effective December 27, 2010; emergency expired May 25, 2011; adopted at 35 Ill. Reg. 8999, effective June 1, 2011.

Amended at 42 Ill. Reg. 16493, effective 8/21/2018.

AUTHORITY: Implementing and authorized by Section 220 of the Illinois Income Tax Act [ 35 ILCS 5/220 ].

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