Illinois Administrative Code
Title 86 - REVENUE
Part 140 - SERVICE OCCUPATION TAX
Subpart D - TAX RETURNS
Section 140.410 - Final Return
Universal Citation: 86 IL Admin Code ยง 140.410
Current through Register Vol. 48, No. 38, September 20, 2024
Notwithstanding any other provision in the Act concerning the time within which a serviceman may file his return, in the case of any serviceman who ceases to engage in a kind of business which makes him responsible for filing returns under the Act, such serviceman shall file a final return under the Act with the Department not more than one month after discontinuing such business.
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