Illinois Administrative Code
Title 86 - REVENUE
Part 320 - REGIONAL TRANSPORTATION AUTHORITY RETAILERS' OCCUPATION TAX
- Section 320.101 - Nature of the Regional Transportation Authority Retailers' Occupation Tax
- Section 320.105 - Registration and Returns
- Section 320.110 - Claims to Recover Erroneously Paid Tax
- Section 320.115 - Jurisdictional Questions
- Section 320.120 - Incorporation of the Retailers' Occupation Tax Regulations by Reference
- Section 320.125 - Penalties, Interest and Procedures
- Section 320.130 - Effective Date
Adopted at 4 Ill. Reg. 28, p. 542, effective July 1, 1980; codified at 6 Ill. Reg. 9681; amended at 15 Ill. Reg. 6316, effective April 11, 1991; amended at 24 Ill. Reg. 18370, effective December 1, 2000; amended at 34 Ill. Reg. 11444, effective July 26, 2010; emergency amendment at 38 Ill. Reg. 4073, effective January 22, 2014, for a maximum of 150 days; emergency expired June 20, 2014; amended at 38 Ill. Reg. 14322, effective 6/25/2014.
Expedited correction at 38 Ill. Reg. 21976, effective june 25, 2014.
Amended at 47 Ill. Reg. 2749, effective 2/7/2023.
AUTHORITY: Authorized by and implementing Section 4.03 of the Regional Transportation Authority Act [70 ILCS 3615/4.03 ].