Illinois Administrative Code
Title 86 - REVENUE
Part 280 - HOME RULE MUNICIPAL SERVICE OCCUPATION TAX
- Section 280.101 - Nature of the Home Rule Municipal Service Occupation Tax
- Section 280.105 - Registration and Returns
- Section 280.110 - Claims to Recover Erroneously Paid Tax
- Section 280.115 - Jurisdictional Questions
- Section 280.120 - Incorporation of Service Occupation Tax Regulations by Reference
- Section 280.125 - Penalties, Interest and Procedures
- Section 280.130 - Effective Date
Current through Register Vol. 48, No. 38, September 20, 2024
AUTHORITY: Implementing the Home Rule Municipal Service Occupation Tax Act [65 ILCS 5/8-11 -5] and authorized by Section 39b1 of the Civil Administrative Code of Illinois [20 ILCS 2505 ].
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