Illinois Administrative Code
Title 86 - REVENUE
Part 500 - MOTOR FUEL TAX
Subpart F - INCORPORATION BY REFERENCE OF RETAILERS' OCCUPATION TAX
Section 500.600 - Incorporation of the Retailers' Occupation Tax Regulations by Reference
Universal Citation: 86 IL Admin Code ยง 500.600
Current through Register Vol. 48, No. 38, September 20, 2024
The following Sections of the Retailers' Occupation Tax Regulations are incorporated by reference and made a part hereof insofar as they can be applied without conflict to the provisions of the Motor Fuel Tax Law or any regulations promulgated thereunder: 86 Ill. Adm. Code 130.815 (except as applied to motor fuel use tax licensees), 130.901 (except as applied to motor fuel use tax licensees), 130.1510, 130.1601, and 130.1701. The references to "taxpayer" in 86 Ill. Adm. Code 130.1601 and 130.1701 shall apply to "licensees".
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