Illinois Administrative Code
Title 86 - REVENUE
Part 480 - HOTEL OPERATORS' OCCUPATION TAX ACT
Section 480.120 - Penalties, Interest and Procedures
Universal Citation: 86 IL Admin Code ยง 480.120
Current through Register Vol. 48, No. 38, September 20, 2024
All civil penalties, 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 Hotel Operators' Occupation Tax Act as under the Retailers' Occupation Tax Act. For information concerning criminal penalties, see Section 8 of the Hotel Operators' Occupation Tax Act.
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