Illinois Administrative Code
Title 86 - REVENUE
Part 270 - HOME RULE MUNICIPAL RETAILERS' OCCUPATION TAX
Section 270.125 - Penalties, Interest and Procedures
Universal Citation: 86 IL Admin Code ยง 270.125
Current through Register Vol. 48, No. 38, September 20, 2024
All penalties (both civil and criminal), provisions concerning interest and procedures (such as the making of assessments, the venue and mode of conducting hearings, subpoenas, matters pertaining to judicial review and other procedural subjects), together with statutes of limitation, are the same under the Home Rule Municipal Retailers' Occupation Tax Act as under the Illinois Retailers' Occupation Tax Act (Ill. Rev. Stat. 1989, ch. 120, pars. 440 et seq.).
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.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
