Illinois Administrative Code
Title 86 - REVENUE
Part 270 - HOME RULE MUNICIPAL RETAILERS' OCCUPATION TAX
- Section 270.101 - Nature of the Home Rule Municipal Retailers' Occupation Tax
- Section 270.105 - Registration and Returns
- Section 270.110 - Claims to Recover Erroneously Paid Tax
- Section 270.115 - Jurisdictional Questions
- Section 270.120 - Incorporation of Retailers' Occupation Tax Regulations by Reference
- Section 270.125 - Penalties, Interest and Procedures
- Section 270.130 - Effective Date
Current through Register Vol. 48, No. 38, September 20, 2024
AUTHORITY: Implementing the Home Rule Municipal Retailers' Occupation Tax Act [65 ILCS 5/8-11 -1] and authorized by Section 2505-15 of the Civil Administrative Code of Illinois [20 ILCS 2505/2505-15] .
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