Illinois Administrative Code
Title 86 - REVENUE
Part 390 - METRO EAST MASS TRANSIT DISTRICT USE TAX
Section 390.115 - Penalties, Interest and Procedures

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 limitation, are the same under Section 5.01(d) of the Local Mass Transit District Act as under the Use Tax Act (Ill. Rev. Stat. 1979, ch. 120, pars. 439.1 et seq.).