Illinois Administrative Code
Title 86 - REVENUE
Part 640 - COUNTY WATER COMMISSION SERVICE OCCUPATION TAX
- Section 640.101 - Nature and Rate of the County Water Commission Service Occupation Tax
- Section 640.105 - Exemptions from the County Water Commission Service Occupation Tax
- Section 640.110 - Registration and Returns
- Section 640.115 - Claims to Recover Erroneously Paid Tax
- Section 640.120 - Jurisdictional Questions
- Section 640.125 - Incorporation of Service Occupation Tax Regulations by Reference
- Section 640.130 - Penalties, Interest and Procedures
- Section 640.135 - Effective Date
Current through Register Vol. 48, No. 12, March 22, 2024
AUTHORITY: Implementing Section 4(c) of the Water Commission Act of 1985 (Ill. Rev. Stat. 1989, ch. 111 2/3, par. 254(c)) and authorized by Section 39b3 of the Civil Administrative Code of Illinois (Ill. Rev. Stat. 1989, ch. 127, par. 39b3).
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