Illinois Administrative Code
Title 86 - REVENUE
Part 100 - INCOME TAX
Subpart O - TIME AND PLACE FOR FILING RETURNS
Section 100.5010 - Place for Filing Returns: All Taxpayers (IITA Section 505)
Universal Citation: 86 IL Admin Code ยง 100.5010
Current through Register Vol. 48, No. 38, September 20, 2024
IITA Section 505(a) authorizes the Department by regulations to prescribe the place at which returns shall be filed. IITA Section 1501(a)(19) defines the term "regulations" as including rules promulgated and forms prescribed by the Department. The place for filing returns is stated in the instructions (which should be consulted) for the various income tax return forms which the Department has prescribed.
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