Illinois Administrative Code
Title 86 - REVENUE
Part 510 - THE PUBLIC UTILITIES REVENUE ACT
- Section 510.101 - Definitions
- Section 510.105 - Disposition of Tax Monies
- Section 510.110 - Imposition of Tax
- Section 510.115 - Effective Period of Act (Repealed)
- Section 510.120 - Returns
- Section 510.125 - Gross Amount of Transactions or Billings Basis of Tax (Repealed)
- Section 510.130 - Certificate of Registration
- Section 510.131 - Enterprise Zone Exemption (Repealed)
- Section 510.135 - Books and Records
- Section 510.140 - Claims to Recover Erroneously Paid Tax
- Section 510.144 - Distribution of Electricity
- Section 510.145 - Furnishing of Electricity (Repealed)
- Section 510.150 - Electricity Sold to and by Building Operators
- Section 510.155 - Transactions in Interstate Commerce
- Section 510.160 - Sales of Electricity to the United States Government
- Section 510.165 - Electricity Distributed to The State of Illinois, its Departments, Agencies, Counties, Municipalities or Other Political Subdivisions
- Section 510.170 - Electricity Distributed to Religious, Scientific, Educational and Charitable Institutions
- Section 510.175 - Meter Readings (Repealed)
- Section 510.180 - Services Furnished to Officers or Employees (Repealed)
- Section 510.185 - Interdepartmental Transfers
- Section 510.190 - Discounts, Penalties and Finance or Interest Charges (Repealed)
- Section 510.195 - Sales of Appliances, Equipment or Services Subject to Other Tax Acts (Repealed)
- Section 510.200 - Application of the Retailers' Occupation Tax Act to the Subject Matter of the Act
Current through Register Vol. 48, No. 38, September 20, 2024
AUTHORITY: Implementing the Public Utilities Revenue Act [35 ILCS 620 ] and authorized by Sections 2505-35 and 2505-795 of the Department of Revenue Law [20 ILCS 2505 ].
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.
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