Illinois Administrative Code
Title 86 - REVENUE
Part 140 - SERVICE OCCUPATION TAX
Subpart I - WHEN OPINIONS FROM THE DEPARTMENT ARE BINDING
Section 140.901 - Written Opinions

Current through Register Vol. 48, No. 38, September 20, 2024

a) Taxpayers must not rely on verbal opinions from Department employees, but will be protected only if the opinion from the Department is in writing. For Department rules concerning the binding effect of Private Letter Rulings and General Information Letters, see 2 Ill. Adm. Code 1200.

b) For Department rules concerning the rescission of Private Letter Rulings, see 2 Ill. Adm. Code 1200.

c) As used in this Part, "Regulation" means any Department rule or regulation of general application, whether called a "Rule", a "Regulation", an "Article", a "Section", a "Part" or something else.

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.
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