Illinois Administrative Code
Title 86 - REVENUE
Part 130 - RETAILERS' OCCUPATION TAX
Subpart E - RETURNS
- Section 130.501 - Monthly Tax Returns - When Due - Contents
- Section 130.502 - Quarterly Tax Returns
- Section 130.505 - Returns and How to Prepare
- Section 130.510 - Annual Tax Returns
- Section 130.515 - First Return
- Section 130.520 - Final Returns When Business is Discontinued
- Section 130.525 - Who May Sign Returns
- Section 130.530 - Returns Covering More Than One Location Under Same Registration - Separate Returns for Separately Registered Locations
- Section 130.535 - Payment of the Tax, Including Quarter Monthly Payments in Certain Instances
- Section 130.540 - Returns on a Transaction by Transaction Basis
- Section 130.545 - Registrants Must File a Return for Every Return Period
- Section 130.550 - Filing of Returns for Retailers by Suppliers Under Certain Circumstances
- Section 130.551 - Prepayment of Retailers' Occupation Tax on Motor Fuel
- Section 130.552 - Alcoholic Liquor Reporting
- Section 130.555 - Vending Machine Information Returns
- Section 130.560 - Verification of Returns
Disclaimer: These regulations may not be the most recent version. Illinois may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.