Illinois Administrative Code
Title 86 - REVENUE
Part 295 - HOME RULE MUNICIPAL USE TAX IMPOSED BY MUNICIPALITIES HAVING 2,000,000 OR MORE INHABITANTS
Section 295.115 - Penalties, Interest and Procedures

All provisions concerning penalties (both civil and criminal) and procedures (such as the making of assessments, the venue and mode of conducting hearings, subpoenas, the filing, processing and disposition of claims, matters pertaining to judicial review and other procedural subjects), together with statutes of limitation, are the same under the Home Rule Municipal Use Tax Act as under the Use Tax Act. (Ill. Rev. Stat. 1991, ch. 120, pars. 439.1 et seq.)