Illinois Administrative Code
Title 86 - REVENUE
Part 470 - GAS REVENUE TAX ACT
- Section 470.101 - Definitions
- Section 470.105 - Disposition of Tax Monies
- Section 470.110 - Imposition of Tax
- Section 470.115 - Effective Period of Act
- Section 470.120 - Returns
- Section 470.125 - Gross Amount of Transactions or Billings Basis of Tax
- Section 470.130 - Certificate of Registration
- Section 470.131 - Enterprise Zone Exemption
- Section 470.135 - Books and Records
- Section 470.140 - Claims to Recover Erroneously Paid Tax
- Section 470.145 - Furnishing of Gas
- Section 470.150 - Gas Sold to and by Building Operators
- Section 470.155 - Transactions in Interstate Commerce
- Section 470.160 - Sales of Gas to the United States Government
- Section 470.165 - Services Furnished the State of Illinois, its Departments, Agencies, Counties, Municipalities or Other Political Subdivisions
- Section 470.170 - Services Furnished to Religious, Scientific, Educational and Charitable Institutions
- Section 470.171 - Exclusion for Charges Made to Customers Who Acquired Contractual Rights to Purchase Out-of-State Gas or Gas Services Prior to March 1, 1995 (Repealed)
- Section 470.172 - Exclusion from Tax for Transactions Involving Customers Who Incur Gas Use Tax
- Section 470.175 - Meter Readings
- Section 470.180 - Services Furnished to Officers or Employees
- Section 470.185 - Interdepartmental Transfers
- Section 470.190 - Discounts, Penalties and Finance or Interest Charges
- Section 470.195 - Sales of Appliances, Equipment or Services Subject to Other Tax Acts
Current through Register Vol. 48, No. 38, September 20, 2024
AUTHORITY: Implementing the Gas Revenue Tax Act [35 ILCS 615 ] and authorized by Section 2505-795 of the Civil Administrative Code of Illinois [20 ILCS 2505/2505-795 ].
Disclaimer: These regulations may not be the most recent version. Illinois may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
