Illinois Administrative Code
Title 86 - REVENUE
Part 230 - HOME RULE COUNTY SERVICE OCCUPATION TAX
- Section 230.101 - Nature of the Home Rule County Service Occupation Tax
- Section 230.105 - Registration and Returns
- Section 230.110 - Claims to Recover Erroneously Paid Tax
- Section 230.115 - Jurisdictional Questions
- Section 230.120 - Incorporation of Service Occupation Tax Regulations by Reference
- Section 230.125 - Penalties, Interest and Procedures
- Section 230.130 - Effective Date
Current through Register Vol. 48, No. 38, September 20, 2024
AUTHORITY: Implementing the Home Rule County Service Occupation Tax Law of the Counties Code [55 ILCS 5/5-1007] and authorized by Section 39b29 of the Civil Administrative Code of Illinois [20 ILCS 2505 ].
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