Illinois Administrative Code
Title 86 - REVENUE
Part 340 - REGIONAL TRANSPORTATION AUTHORITY USE TAX
Section 340.115 - Penalties, Interest and Procedures
Universal Citation: 86 IL Admin Code ยง 340.115
Current through Register Vol. 48, No. 12, March 22, 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, the filing, processing and disposition of claims, matters pertaining to judicial review and other procedural subjects), together with statutes of limitations, are the same under Section 4.03(g) of the Regional Transportation Authority Act as under the Use Tax Act (Ill. Rev. Stat. 1979, ch. 120, par. 439.1 ).
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