Illinois Administrative Code
Title 86 - REVENUE
Part 396 - METRO-EAST PARK AND RECREATION DISTRICT SERVICE OCCUPATION TAX
Section 396.125 - Penalties, Interest and Procedures
Universal Citation: 86 IL Admin Code ยง 396.125
Current through Register Vol. 48, No. 38, September 20, 2024
All penalties (both civil and criminal) and provisions concerning interest and procedures (such as the making of assessments, the venue and mode of conducting hearings, subpoenas, matters pertaining to judicial review and other procedural subjects), together with statutes of limitation, are the same under the Metro-East Park and Recreation District Act as under the Service Occupation Tax Act.
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