Illinois Administrative Code
Title 86 - REVENUE
Part 220 - HOME RULE COUNTY RETAILERS' OCCUPATION TAX
- Section 220.101 - Nature of the County Retailer's Occupation Tax
- Section 220.105 - Registration and Returns
- Section 220.110 - Claims to Recover Erroneously Paid Tax
- Section 220.115 - Jurisdictional Questions
- Section 220.120 - Incorporation of Retailers' Occupation Tax Regulations by Reference
- Section 220.125 - Penalties, Interest and Procedures
- Section 220.130 - Effective Date
Current through Register Vol. 48, No. 12, March 22, 2024
AUTHORITY: Implementing the Home Rule County Retailers' Occupation Tax Law of the Counties Code [55 ILCS 5/5-1006 ] and authorized by Section 2505-95 of the Civil Administrative Code of Illinois [20 ILCS 2505/2505-95 ].
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